Views on the integrity of global capital markets

Ethics in Practice: Doing Enough to Protect Clients? Case Analysis Now Included

This week’s case presents a very real-world situation that we read about in the news often — getting hacked and clients’ confidential information being stolen.

NASAA Issues Survey for Investment Adviser Representatives Regarding Mandatory Continuing Education

The North American Securities Administrators Association (NASAA) has published a survey for investment adviser representatives (IARs) to collect opinions on the implementation of a continuing education program.

DOL Fiduciary Rule: Dead or Do-Over?

Although an appeals court ruling vacated the DOL's fiduciary duty rule, the debate is far from over.

ESG Q&A: Principles for Climate-Conscious Investment

Climate change is an issue that will have an immense impact on our lives and the financial world in the coming years. Engagement between issuers and investors on the issue is increasing as investors begin to plan for investing in a world with a lower carbon footprint.

Ethics in Practice: Different Service for Different Clients? Case for Week of 12 March: Analysis Posted!

Some clients may demand to be treated differently. But where is the line between that being all right and crossing ethical boundaries?

Institutional Investor Survey Highlights Increasing Engagement

Institutional investors continue to recognize the importance of their stewardship activities working to improve companies’ ESG, pay, and fiduciary practices through corporate engagement and proxy voting.

Ethics in Practice: Is It OK to Just Quietly Fix Error in Model? Case for Week of 5 March

Practicing your ethical decision-making skills will help you be better equipped to handle dilemmas that arise in your world, especially ones that pop up unexpectedly.

The Blue Sky Allure of Weighted Voting Rights?

After some hiccups earlier this decade, talks of permitting the listing of companies with dual-class share (DCS) structures have gained traction in Hong Kong and Singapore, two major financial centers in Asia .

Ethics in Practice: Designation Is Like a Degree, Right? Case for Week of 26 February

Professional organizations have guidelines for using designations that you earn, and CFA Institute is no different. Do you know what is expected of a CFA charterholder? Read on to learn more.

Investors Require Improvements in Reporting of Alternative Performance Measures

CFA Institute recently conducted a member survey to ascertain the best way forward on the contentious topic of alternative performance measures.

Time to Focus on the Forgotten Middle across Financial vs. Non-Financial Information Spectrum

The nature of company information reported outside the primary financial statements can be thought of as falling along a financial to nonfinancial information continuum.

Ethics in Practice: When Is Scrutinizing Risk Not Enough? Case for Week of 19 February

Time to get your ethical exercise! Read on and let us know what you think of this portfolio manager’s actions.

Concerns About International Audit Standard-Setting and Audit Quality

The purpose of the Monitoring Group is to advance the public interest in international audit standard setting and quality.

Ethics in Practice: Stick to IPS during Volatile Markets? Case for Week of 12 February

Clients’ investment policy statements (IPSs) govern how an adviser invests their money. But what should advisers do during volatile markets, especially when also looking out for their personal investments?

Audit Reform—What Is the Optimal Way Forward?

Across the globe over the last 20 years, far-reaching auditor-related reforms have sought to restore confidence in the role of audit in ensuring the reliability of reported company financial information.

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