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2019 CFA level 3 finquiz curriculum note, study session 3, reading 6

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2.1 How Professions Establish Trust Characteristics which increase the confidence and credibility in professionals and their organizations: Professions normalize practitioner behavior Pr

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Reading 6 Professionalism in Investment Management

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Professions maintain trust by establishing codes and

setting standards that put a framework around ethical

behavior and technical competence

Professions are defined as an occupational group with:

• specific education,

• expert knowledge, and

• a framework of practice and behavior that

underpins trust, respect, and recognition

Most professions emphasize:

• an ethical approach,

• the importance of good service, and

• empathy with the client

Driving forces of a new profession include governments

and regulators which encourage the formation of an

ethical relationship between professionals and society at

large

One difference between professions, on the one hand,

and craft guilds and trade bodies, on the other hand, is

that the former are required to uphold ethical standards

In addition, trade bodies do not have a mission to serve

society or set and enforce professional conduct rules for

practitioners

2.1 How Professions Establish Trust

Characteristics which increase the confidence and

credibility in professionals and their organizations:

Professions normalize practitioner behavior

Professionalism is underpinned by codes and standards

developed by professional bodies Regulators support

professional ethics and recognize the framework for

ethics provided by professionals Codes and standards

can be complementary to regulations

Governments support professions due to the role played

by professionals in helping the public

Professions provide a service to society

Professionals should go beyond codes and standards by

advocating for higher educational and educational

standards in the industry, individually and through their

companies

Professions can also widen access to services and support economic activity by encouraging trust in the industries they serve A profession that earns trust will have greater flexibility to manage their own affairs and will allow members of the profession develop service models to benefit the client community

Professions are client focused Professionals should:

• place the integrity of their profession and the interest of clients above their own personal interests,

• act in the best interests of the client, and

• exercise a reasonable level of care, skill and diligence

Fiduciary duty: the obligation to deliver a high standard

of care when acting for the benefit of another party

To enforce ethical awareness and improve the quality of client service, most employers encourage members to

be members of a relevant profession

Professions have high entry standards Membership of a profession is a signal that a professional will deliver high-quality service of a promised standard going beyond their academic credentials

Professionals possess a body of expert knowledge Knowledge, developed by experts of a profession, is made available to all members of a profession which helps them work effectively and ethically and is based

on best practice

Professions encourage and facilitate continuing education

Most professional bodies require that a specific amount

of new learning is undertaken each year to keep up to date with changes in technology, standards of ethical behavior, in services that can be offered, and the legal and business environment in which services are being rendered

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Continuous professional development: is the process by

which professionals undertake new learnings This

process may be segregated into different types

competencies and types of learning activity

Any training and education undertaken by professionals

will increase the value of human capital which

contributes to economic growth and social mobility

Professions monitor professional conduct

Members of a profession must be held accountable for

their conduct to maintain the integrity and reputation of

the industry This is achieved by monitoring and

imposition of sanctions on members

Professions are collegial

Professionals should respect the rights, dignity, and

autonomy of others

Professions are recognized overseeing bodies

Many professions are not-for-profit organizations with a

mission which emphasizes excellence, integrity, and

public service An overseeing body typically ensures that

professionals strive to remain competent

Professions encourage the engagement of members Professionals should mentor and inspire those who have

or are willing to enter into a profession Professionals should be willing to volunteer to advance the profession engaging with peers to develop expertise and ethics Professionals should also volunteer to educate new generations in ethical knowledge and ethical decision making

2.2 Professions Are Evolving Professions are evolving due to:

• greater transparency and public accountability is forcing professions to change and

• technology opening up possibilities for new ways of working

Key processes of a profession’s responsibilities need to be reviewed by a professional agency or independent public body

Effective professions continue to develop their role to account for changing best practices

3 Professionalism In Investment Management

Public understanding of the investment profession’s

codes and practices is still developing Recognition by

employers and regulators lags established professions

Currently, the investment management profession meets

most, but not all, of the expectations of a professional:

• Globally, there is a trend to require examined

entry to practice investment management

and maintain competence but few

professions practice all expected attributes

The investment management profession has become

increasingly globalized due to the opening up of capital

markets Regulatory coordination across borders and

emergence of technology are contributing to this

globalization

3.1 Trust in Investment Management

Investment professionals are trusted to maintain a

standard of knowledge and apply that knowledge with

care and judgement Investment professionals are also

expected to have:

• superior financial expertise;

• technical knowledge; and

• knowledge of applicable laws and regulations

Professionals should also seek to disclose risks, conflicts, and any fees involved to clients in a way to serve their best interests

Compliance with of ethics and standards of professional conduct is essential for investment professionals and practice should be guided with care, transparency, and integrity

To maintain trust, investment management firms and the investment profession must be interdependent

Regulations and standards set by professional bodies may differ from and conflict with those of employers and regulators

The investment management profession can deliver more value to society when higher levels of trust combined with better capital allocation lower transaction costs and help meet client objectives

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3.2 CFA Institute as an Investment Management

Professional Body

In addition to US public company standards, the CFA

Institute Board of Governors has resolved to implement

US not-for-profit leading practices

Mission of CFA Institute: “to lead the investment

profession globally, by promoting the highest standards

of ethics, education, and professional excellence for the

ultimate benefit of society.”

CFA Institute candidates and members must meet the

highest standards established by CFA Institute, regulators

or employers When client and market interests conflicts,

the Institute requires the duty to market integrity should

be the overriding obligation

The CFA Institute collects knowledge from practicing

investment professionals, conducts rigorous

examinations, and ensures practitioner involvement in

developing codes and ethics

Practice analysis: is the process of continuous interaction

with investment management professionals to ensure

that their body of knowledge remains current and

globally relevant

The CFA Institute ensures that candidates have mastered the core knowledge, skills, and abilities that are

necessary and applied by investment professionals The Institute also participates in new research and its dissemination as well as generation of financial ideas Through local societies, CFA Institute encourages members to interact in local professional communities and engages them in its initiatives Membership in a local society is important for continuing professional

development

CFA Institute additionally requires members and candidates to:

• adhere to Code and Standards;

• annually sign a statement attesting to that continued adherence; and

• maintain and improve their own professional competence as well as those of others

4 Expectations of Investment Management Professionals

The characteristics and behavior expected of all

professionals include:

• honesty,

• integrity,

• altruism,

• continuous improvement,

• excellence,

• loyalty, and

• respect for colleagues, employers, and

clients

Extremely high standards, including behavior in public,

but not perfection, is expected of individuals

Professionals are additionally expected to:

• uphold the reputation of their profession

• be responsible, reliable and accountable in

their work

• engage in continuing professional

development to update their knowledge

• provide independent advice

• avoid or disclose conflicts of interest

• respect client information, objectivity and

transparency

Some attributes which are shared by most professions include the duty to be honest, open in dealings and obtain informed consent from clients Professionals should not abuse their specialized level of knowledge the possess compared to their clients

Professionals should disassociate themselves from violations of laws or regulations Individuals are encouraged to act up themselves in response to a concern even if they are unable to alter the conduct of others

When encountering ethical dilemmas, investment management professionals should carefully consider the facts of each issue and assess the implications for clients, their employers, and their own career

Investment professionals should be able to understand and apply judgment relating to the code and standards

of their professional bodies to their loyalty to their employer The CFA Program ethics and professional standards guide investment professionals in the case of conflicting interests

Professionals may raise a concern with the following:

• colleagues or contemporaries

• supervisors

• a firm’s compliance or ethics officer

• a mentor outside the firm

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• a professional body hotline

• senior individuals in the firm

• a firm’s whistleblowing line

• a regular or law enforcement agency

Professionals should seek to raise an ethical dilemma issue internally as a starting point In seeking the advice

of others, professionals should seek confidentiality Protecting the client may take priority over an individual raising concern

5 Challenges for Investment Management Professionals

Investment management faces challenges from:

• consumerism (most influential social force

today),

• regulation,

• globalization,

• demographics, and

• technological innovation

Regulation has helped raise professional standards by

making them a requirement for practice

Globalization has allowed for common investment

practices resulting in harmonization of investment

practices and regulation

Challenges of globalization:

• Large firms consolidate in developing their

own standards and codes which conflict with

those of individual professional bodies

• Standards of market integrity and client

interest may vary in the countries and regions

in which a firm operates

Rapid advancements in technology is the biggest

challenge faced by the investment management

profession Examples of the effects of technology on the

investment management profession:

• Rapid advances in computer power alter the

definition professional expertise and how it is

applied to serve investors

• Digital systems may replace or enhance

investment professional’s functions

• Important functions of the investment

profession such as index replication and risk

management are being automated

• Artificial intelligence (AI) developments

Technological developments demand that the

investment profession evolves through continued

education programs In addition, new codes of practice

and standards should be developed which recognize

the growing intersection between human and artificial

skill

Ngày đăng: 21/10/2021, 07:57