"morality" exercise:Goal of CFA Association's Code of Ethics

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來源: 正保會計網校編輯：小鞠橘桔 2020/12/17 10:10:39　字體：大小

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Questions 1:

How does ethical conduct most likely compare with what is legally required?

A 、Ethical conduct goes beyond what is legally required.

B、 There are no differences between the two; they are the same.

C 、Doing what is legally required removes the need for ethical conduct.

Questions 2:

The goals of the CFA Institute Code of Ethics would least likely include:

A、 publicly communicating established principles.

B 、addressing past ethical failings.

C、 fostering public confidence.

View answer resolution

【Answer to question 1】A

【analysis】

A is correct. Ethical conduct goes beyond what is legally required and encompasses what most societies, communities, and professional organizations consider to be ethically correct behavior. Good ethical judgement requires considering the interests of a multiple of stakeholders while minimizing their risks.

B is incorrect. While there is an overlap where ethical conduct and doing what is legally required may be the same, many instances exist where they are not.

C is incorrect. Doing what is legally required does not displace the need for ethical conduct. There are instances in the investment industry where an individual’s conduct may be legal, but also considered unethical.

【Answer to question 2】B

【analysis】

B is correct. Addressing past ethical failings is not a goal of the CFA Institute Code of Ethics. Fostering public confidence and publicly communicating established principles are both goals of the CFA Institute Code of Ethics.

A is incorrect. A goal of the CFA Institute Code of Ethics would include publicly communicating established principles.

C is incorrect. A goal of the CFA Institute Code of Ethics would include fostering public confidence.

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