Learning Module 1: Code of Ethics and Standards of Professional Conduct

Introduction

This module outlines the governance structure of the CFA Institute Professional Conduct Program, the 2023 revisions to the standards, and the fundamental principles of the Code of Ethics and Standards of Professional Conduct.


LOS: Describe the structure of the CFA Institute Professional Conduct Program and the disciplinary review process for the enforcement of the CFA Institute Code of Ethics and Standards of Professional Conduct.

1. CFA Institute Professional Conduct Program (PCP)

The PCP, in conjunction with the Disciplinary Review Committee (DRC), enforces the Code and Standards. * Oversight: CFA Institute Board of Governors. * DRC: Volunteer committee of CFA charterholders.

2. Sources of Inquiries

Disciplinary investigations can be triggered by: * Self-disclosure: On the annual Professional Conduct Statement (e.g., civil litigation, criminal investigation). * Written complaints: Received by Professional Conduct staff. * Public sources: Media reports, regulatory notices. * Exam conduct: Proctor reports of suspected violations. * Post-exam analysis: Monitoring social media or analyzing scores for compromised integrity.

3. The Investigation Process

  1. Inquiry Initiated: Professional Conduct staff investigates (reviews documents, interviews member/complainant).
  2. Outcome:
    • No Disciplinary Sanction: Inquiry concludes.
    • Cautionary Letter: Issued for minor infractions.
    • Disciplinary Proceedings: If a violation is believed to have occurred.
  3. Member’s Choice: The member/candidate can accept or reject the charges and proposed sanctions.
  4. DRC Panel: If charges are rejected, the matter goes to a DRC panel. The panel reviews materials/presentations and determines if a violation occurred and the appropriate sanction.

4. Sanctions

  • Public censure.
  • Suspension of membership and use of the CFA designation.
  • Revocation of the CFA charter.
  • Suspension or prohibition from the CFA Program (for candidates).

LOS: Explain the ethical responsibilities required by the Code and Standards, including the subsections of each standard.

1. 2023 Revisions to the Code and Standards

Three key changes were made to modernize the standards: 1. Standard I(E) Competence (New): Explicitly requires members to act with and maintain the competence necessary to fulfill professional responsibilities. 2. Standard V(B) Communication with Clients (Revised): Now requires disclosure of the nature of services provided and the costs associated with those services. 3. Standard VI(A) Avoid or Disclose Conflicts (Revised): Updated to require members to avoid conflicts of interest (best practice) or make full and fair disclosure if avoidance is not reasonable.

2. The Code of Ethics

Members and Candidates must: 1. Act with integrity, competence, diligence, respect, and in an ethical manner with the public, clients, prospective clients, employers, employees, colleagues, and market participants. 2. Place the integrity of the investment profession and the interests of clients above their own personal interests. 3. Use reasonable care and exercise independent professional judgment when conducting analysis, making recommendations, or taking investment action. 4. Practice and encourage others to practice in a professional and ethical manner that reflects credit on themselves and the profession. 5. Promote the integrity and viability of the global capital markets for the ultimate benefit of society. 6. Maintain and improve their professional competence and strive to maintain and improve the competence of other investment professionals.

3. Standards of Professional Conduct (Summary)

I. PROFESSIONALISM * A. Knowledge of the Law: Understand and comply with all applicable laws/rules. In conflict, follow the stricter law. Do not knowingly assist in violations; dissociate from them. * B. Independence and Objectivity: Use reasonable care to maintain independence. Do not offer/accept gifts or compensation that compromise objectivity. * C. Misrepresentation: Do not knowingly make misrepresentations regarding investment analysis, recommendations, or actions. * D. Misconduct: Do not engage in dishonesty, fraud, or deceit that reflects adversely on professional reputation/integrity. * E. Competence: Act with and maintain the competence necessary to fulfill professional responsibilities.

II. INTEGRITY OF CAPITAL MARKETS * A. Material Nonpublic Information: Do not act or cause others to act on material nonpublic information. * B. Market Manipulation: Do not engage in practices that distort prices or artificially inflate trading volume to mislead.

III. DUTIES TO CLIENTS * A. Loyalty, Prudence, and Care: Duty of loyalty; act with reasonable care; place client interests before employer’s or own. * B. Fair Dealing: Deal fairly and objectively with all clients when providing analysis, recommendations, or taking action. * C. Suitability: * Make reasonable inquiry into client’s experience/objectives. * Determine suitability of investments relative to client’s financial situation. * Judge suitability in the context of the total portfolio. * D. Performance Presentation: Ensure investment performance information is fair, accurate, and complete. * E. Preservation of Confidentiality: Keep current/former/prospective client information confidential unless: * Illegal activities involved. * Disclosure required by law. * Client permits disclosure.

IV. DUTIES TO EMPLOYERS * A. Loyalty: Act for the benefit of the employer; do not deprive them of skills/abilities or cause harm. * B. Additional Compensation Arrangements: Do not accept gifts/compensation competing with employer’s interest without written consent from all parties. * C. Responsibilities of Supervisors: Make reasonable efforts to ensure subordinates comply with laws, rules, regulations, and the Code/Standards.

V. INVESTMENT ANALYSIS, RECOMMENDATIONS, AND ACTIONS * A. Diligence and Reasonable Basis: Exercise diligence/independence; have a reasonable basis supported by research. * B. Communication with Clients: * Disclose basic format/principles of investment processes. * Disclose limitations/risks. * Distinguish fact from opinion. * New: Disclose nature of services and associated costs. * C. Record Retention: Maintain appropriate records to support analysis, recommendations, and actions.

VI. CONFLICTS OF INTEREST * A. Avoid or Disclose Conflicts: Avoid or make full/fair disclosure of matters impairing independence/objectivity. Disclosures must be prominent and in plain language. * B. Priority of Transactions: Client and employer transactions take priority over member’s beneficial ownership transactions. * C. Referral Fees: Disclose to employer, clients, and prospective clients any compensation received/paid for referrals.

VII. RESPONSIBILITIES AS A CFA INSTITUTE MEMBER OR CFA CANDIDATE * A. Conduct as Participants in CFA Institute Programs: Do not compromise the reputation/integrity of CFA Institute or the designation/integrity of programs (e.g., cheating, discussing exam questions). * B. Reference to CFA Institute, the CFA Designation, and the CFA Program: Do not misrepresent or exaggerate the meaning/implications of membership, designation, or candidacy.


Ethics and the Investment Industry

  • Why Ethics Matters: Compliance with regulation is insufficient to earn investor trust; a “culture of integrity” is required.
  • Interconnectedness: Unethical behavior by one participant can damage trust in the entire global capital market.
  • Ethics vs. Regulations: Ethical principles often set a higher standard than legal requirements (“what is right” vs “what is required”).
  • Ethical Decision-Making Framework: Professionals should analyze decisions from an ethical perspective, not just a business (profit/loss) perspective.

Key Takeaways from Practice Problems

  1. PCP Process: Investigations can be triggered by media reports. The DRC is only involved if the member rejects the staff’s findings/sanctions.
  2. Code of Ethics: Explicitly includes promoting the viability of global capital markets for the ultimate benefit of society.
  3. Communication: Implicitly requires disclosing risks and limitations of recommendations.
  4. Suitability (Std III-C): If managing a specific mandate (e.g., a hedge fund), the manager must stick to the mandate; they are not responsible for determining if the mandate itself is suitable for every investor (that is the advisor’s job).
  5. Material Nonpublic Info (Std II-A): Prohibits causing others to act on the information (e.g., tipping).
  6. Suitability vs. Loyalty: “Judging suitability in the context of the total portfolio” is a distinct requirement of Standard III(C), not III(A).
  7. Duties to Employers (Std IV): Loyalty implies not depriving the employer of your skills (e.g., moonlighting that interferes with work).
  8. Fact vs. Opinion: Standard V(B) requires distinguishing between the two in reports.
  9. References (Std VII-B): Specifically covers how to refer to the CFA designation and candidacy properly.