CFA一級(jí)道德部分的題目主要圍繞CFA協(xié)會(huì)的職業(yè)道德準(zhǔn)則和專業(yè)行為標(biāo)準(zhǔn)展開(kāi)，旨在考察考生在實(shí)際投資情境中對(duì)道德規(guī)范的理解和應(yīng)用能力。以下是一些CFA一級(jí)道德例題與解析，幫助考生更好地理解和備考。

Learning Module 1 Ethics and Trust in the Investment Profession.

Fiduciary duty is a standard most likely to be upheld by members of a(n):

A employer.

B profession.

C not-for-profit body.

以下是題目解析：

B is correct. Fiduciary duty is an obligation to deliver a high standard of care when acting for the benefit of another party. Professionals must act in the best interest of the client, exercising a reasonable level of care, skill, and diligence. Other entities—including employers, regulators, trade associations, and not-for-profit bodies—may also support an industry but are not the same as professional bodies. Unlike professions, these other entities generally do not exist to set and maintain professional standards.

B正確。受托責(zé)任是指在為另一方利益行事時(shí)提供高標(biāo)準(zhǔn)的謹(jǐn)慎的義務(wù)。專業(yè)人士必須以客戶的最大利益為出發(fā)點(diǎn)，運(yùn)用合理的謹(jǐn)慎、技能和勤奮。其他實(shí)體——包括雇主、監(jiān)管機(jī)構(gòu)、行業(yè)協(xié)會(huì)和非營(yíng)利機(jī)構(gòu)——也可能支持一個(gè)行業(yè)，但與專業(yè)機(jī)構(gòu)不同。與專業(yè)不同，這些實(shí)體的存在通常不是為了設(shè)定和維護(hù)專業(yè)標(biāo)準(zhǔn)。