CFA考試備考中是需要不斷的練習(xí)，不知道你準(zhǔn)備的怎么樣呢？今天小編給你帶來(lái)了一道CFA考試題，有需要的可以看看哦！

1. Sam Michael, a sell-side analyst, has been asked to write a research report on the stock of XYZ Company. As well as some other clients, his parents also own $30,000 in XYZ stock of which the actual beneficiary is Sam himself. To comply with Codes and Standards, Sam would most likely:

A. not disclose his parents’ stock ownership in XYZ stock and write the report.

B. not disclose his parents’ stock ownership in XYZ because it is his parents account.

C. disclose his parents’ stock ownership to his employer and in the report or ask the employer to assign another analyst to finish the report.


Correct Answer: C

The personal stock ownership in the target company will jeopardize the analyst’s independence and objectivity. Though the account holding XYZ shares is Sam’s parents account, however the beneficial owner in fact is Sam. It would create a conflict of interest if Sam does not disclose the relationship and writes the report.

學(xué)習(xí)過(guò)程是比較枯燥的，需要有志同道合朋友一起，不知道你準(zhǔn)備的如何呢？