trade allocation error--currcum V1 ethics P261 Q3 why, allocation, allocated, standard

stalkey

text book P261 Q3, says IPO done in Aprl.1, 3000 shares were wrongly allocated to client portfolio and remove at May.15 at current market price.
for this statement, the answer didn’t give any explanation why it is not complied with code standard. anyone can clarify? thanks