CFA职业道德与专业行为标准（CFA Ethical and Professional Standards）向来是CFA一级和CFA二级考试的重点之一（CFA一级的比重达15%）。
在CFA考试中，涉及到职业道德与专业行为标准的考题往往最先出现。迅速并准确解答这部分考题，不仅有助于从考试开始就建立起信心，也能提高通过考试的机率。
CFA道德规范和专业行为准则练习题
＂Morality＂Exercise:Ethics and Trust in the Investment Profession
Questions 1:
Firms claiming compliance with GIPS standards are most likely required to:
A、comply with all updates,interpretations,and clarifications.
B、make negative assurance disclosures when presenting the firm’s performance.
C、meet at least 85%of the requirements before claiming compliance.
【Answer to question 1】A
【analysis】
A is correct.Firms must comply with all requirements of the GIPS standards,including any updates,Guidance Statements,interpretations,Questions&Answers,and clarifications published by CFA institute and the GIPS Executive Committee.
B is incorrect because firms are not required to make negative assurance disclosures.
C is incorrect because firms must comply with all requirements of the GIPS standards,not just 85%if the requirements.
Questions 2:
The most important factor in promoting ethical decision making among an investment firm’s employees is:
A、a strong culture of integrity by the firm’s senior management.
B、adoption of a code of ethics that clearly defines the firm’s ethical principles.
C、the investment professional’s natural desire to do the right thing.
【Answer to question 2】A
【analysis】
A is correct.The single most important factor in promoting ethical behavior within an investment firm is done by the development,maintenance,and demonstration of a strong culture of integrity by the firm’s senior management.
B is incorrect.While adopting a code that clearly lays out the ethical principles that guide the thought processes and conduct the firm expects of its employees,a code of ethics alone is insufficient.
C is incorrect.while an investment professional’s natural desire to do the right thing can be reinforced by the firm’s culture of integrity,it is not the single most important factor in promoting ethical behavior
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