请较原版书 ETHICAL P119-32题 provided, relating, because, correct, members

Mechanic

32. With respect to the Standard relating to responsibilities of supervisors, which of the following
statements is least appropriate? According to the Standards of Practice Handbook, members with
supervisory responsibilities should encourage their employers to adopt codes of ethics that:
A. are provided to the firm’s clients.
B. are applicable to all the firm’s employees.
C. incorporate the firm’s compliance procedures.
Solution：
Answer: C is correct because the SOPH states, “Standalone codes of ethics should be written in
plain language and address general fiduciary concepts, unencumbered by numerous detailed
procedures directed to the day-to-day operations of the firm.” A and B are incorrect because these
actions and qualities are specifically supported in the SOPH.

不太明白这道题的意思，烦请解释一以下