CFA職業(yè)道德與專業(yè)行為標(biāo)準(zhǔn)（CFA Ethical and Professional Standards）向來是CFA一級和CFA二級考試的重點之一（CFA一級的比重達(dá)15%）。
在CFA考試中，涉及到職業(yè)道德與專業(yè)行為標(biāo)準(zhǔn)的考題往往最先出現(xiàn)。迅速并準(zhǔn)確解答這部分考題，不僅有助于從考試開始就建立起信心，也能提高通過考試的機率。

CFA標(biāo)志Questions 1:

Which of the following is least likely a requirement of the GIPS standards?Firms are required to:
A、have their performance records verified by an independent third party.
B、include all discretionary,fee-paying portfolios in at least one composite.
C、present a minimum of five years of annual investment performance compliant withGIPS standards.
CFA試題
【Answer to question 1】A
【analysis】
A is correct because it is a recommendation but not a requirement that firms obtain independent third-party verification to claim GIPS compliance.Firms are required to include all discretionary,fee-paying portfolios in at least one composite.They must also present a minimum of five years of annual investment performance compliant with GIPS standards.
B is incorrect because it is a requirement.
C is incorrect because it is a requirement.

CFA標(biāo)志Questions 2:

In cases where applicable local laws governing calculation and presentation of investment performance conflict with the GIPS standards,firms are:
A、unable to claim GIPS compliance in cases where local regulations prohibit accurate calculation.
B、required to calculate and maintain two sets of performance data in order to claim GIPS compliance.
C、required to comply with local regulations and make full disclose of the conflict to claim GIPS compliance.
CFA試題
【Answer to question 2】C
【analysis】
C is correct because in cases where applicable local laws governing calculation and presentation of investment performance conflict with the GIPS standards,firms are required to comply with local regulations and make full disclose of the conflict in the compliant presentation.
A is incorrect because is a not a requirement for or obstacle to GIPS compliance in cases where local laws conflict with GIPS standards.
B is incorrect because is a not a requirement for or obstacle to GIPS compliance in cases where local laws conflict with GIPS standards.
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以上就是【CFA道德規(guī)范和專業(yè)行為準(zhǔn)則練習(xí)題＂Morality＂ Exercise: Investment performance and GIPS standard】的全部解答，如果想要學(xué)習(xí)更多知識，歡迎大家前往高頓教育官方網(wǎng)站！