mcdullpong

 thks

suodi

[em50]

zjnhwmssj

d

meinexl

谢谢LZ,好心啊！

worshipssy

 thanks for sharing

fange520

cbbac

cleany0716

 dd

keslo

看答案谢谢。

zeraeh

看答案，谢谢LZ

mayanfang1

Q34-35答案和详解如下：

Q34.Allen Parsons, a CFA candidate, suspects a colleague at his firm of engaging in an illegal activity. Which of the following statements about procedures for compliance involving Standard I(A), Knowledge of the law is FALSE? Parsons:

A)  is required to report this legal violation to the appropriate governmental or regulatory organizations.

B)  should urge his firm to attempt to persuade the perpetrator to cease such conduct.

C)  should consult counsel to determine whether the conduct is, in fact, illegal.

 Correct answer is A)

Standard I(A), Knowledge of the law, does not require that Parsons report legal violations to the appropriate governmental or regulatory organizations, but such disclosures may be appropriate under certain circumstances.

Q35.Michael Bellow, CFA, CAIA, is an investment banker who is involved with an initial public offering (IPO) of NewCo. Because this is Bellow’s first involvement in an IPO, he reports to an experienced supervisor. While reviewing past financial statements provided by NewCo, Bellow suspects that NewCo deliberately overstated its earnings for the past several quarters. Bellow seeks the advice of his firm’s highly competent general counsel and follows the advice given without deviation. Based on the general counsel’s advice, Bellow consults his immediate supervisor about the suspected overstatement of earnings. After reviewing the situation, Bellow’s supervisor explains why NewCo’s calculations of its earnings are correct. Bellow realizes that his inexperience and exuberance initially led him to an incorrect conclusion about NewCo’s earnings.

Which of the following statements about Bellow’s actions involving Standard I(A), Knowledge of the law, and Standard I(C), Misrepresentation, is TRUE? Bellow:

A)  violated both Standard I(A) and Standard I(C).

B)  did not violate either Standard I(A) or Standard I(C).

C)  violated Standard I(A) but did not violate Standard I(C).

 Correct answer is B)

Bellow did not violate Standard I(A), Knowledge of the law, because he sought advice of counsel and followed that advice. Bellow did not violate Standard I(C), Misrepresentation, because he made reasonable and diligent efforts to ensure the accuracy of the information and to avoid any material representation.