李同学2019-02-14 15:27:56

Wes Smith, CFA, refers many of his clients to Bill Towers, CPA, for accounting services. In return, Towers performs routine services for Smith, such as his tax returns, for no charge. With respect to this relationship, Smith: A is in violation of both Standard V(B) and III(B). B is only in violation of Standard III(B), Fair Dealing, by not putting the client first. C must disclose to his clients that Towers provides services for Smith's personal benefit. = 这题出现了refer，所以基本可以确定就是referral fees的相关问题吗？ referral fees需要提前disclose应该是限定在refer条件下吧？也就是并没有为客户提供了某种服务，而是做了推荐？