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[CFA考试] [全高清可打印(非SCAN版)]CFA Program Curriculum L1.pdf
文档介绍:
ETHICAL AND PROFESSIONAL STANDARDS
STUDY SESSION1
Ethics and Professional
Standards
ETHICAL AND PROFESSIONAL STANDARDS
The readings in this study session present a framework for ethical conduct in the
investment profession by focusing on the CFA Institute Code of Ethics and Standards of
Professional Conduct as well as the Global Investment Performance Standards (GIPS®).
The principles and guidance presented in the CFA InstituteStandards of Practice
Handbook (Handbook) form the basis for the CFA Institute self-regulatory program
to maintain the highest professional standards among investment practitioners.
“Guidance” in the Handbook addresses the practical application of the Code of Ethics
and Standards of Professional Conduct. The guidance expands upon the purpose
and scope of each standard, presents mended procedures pliance, and
provides examples of the standard in practice.
The Global Investment Performance Standards (GIPS) facilitate pari-
son of investment performance across investment managers and country borders by
prescribing methodology and standards that are consistent with a clear and honest
presentation of returns. Having a global standard for reporting investment performance
minimizes the potential for ambiguous or misleading presentations.
READING ASSIGNMENTS
Reading 1 Code of Ethics and Standards of Professional Conduct
Standards of Practice Handbook, Tenth Edition
Reading 2 Guidance for Standards I–VII
Standards of Practice Handbook, Tenth Edition
Reading 3 Introduction to the Global Investment Performance Standards
(GIPS)
Reading 4 Global Investment Performance Standards (GIPS)
READING
1
Code of Ethics and Standards
of Professional Conduct
LEARNING ES
Mastery The candidate should be able to:
a describe the structure of the CFA Institute Professional Conduct
Program and the process for the enforcement of the Code and
Standards;
b state the ponents of the Code of Ethics and the seven
Standards of Professional Conduct;
c explain the ethical responsibilities required by the Code and
Standards, including the sub-sections of each Standard.
PREFACE
The Standards of Practice Handbook (Handbook) provides guidance to the people
who grapple with real ethical dilemmas in the investment profession on a daily basis;
the Handbook addresses the professional intersection where theory meets practice
and where the concept of ethical behavior crosses from the abstract to the concrete.
The Handbook is intended for a diverse and global audience: CFA Institute members
navigating ambiguous ethical situations; supervisors and direct/indirect reports
determining the nature of their responsibilities to each other, to existing and poten-
tial clients, and to the broader financial markets; and candidates preparing for the
Chartered Financial Analyst (CFA) examinations.
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