Standards, Ethics and Regulations (SER)
Learn how market volatility can distort carbon metric comparisons over time, complicate medium-term target setting, and create additional reporting challenges.
The use of AI technology in the investment management process and client communications holds many ethical dimensions. This is the second part of a case study through the lens of CFA Institute's Code of Ethics and Standards of Professional Conduct.
Can you identify the ethical issues that arise in this specific use case of AI in the investment management process and related client communications?
Get the digital package and have the 28th Annual GIPS Standards Annual Conference at your fingertips.
Survey results: How firms are dealing with some of the most challenging issues in the SEC Marketing Rule.
Differences between the US Generally Accepted Accounting Principles and International Finance Reporting Standards accelerate in 2024 annual reports. CFA Institute is vigorously advocating for convergence to be put back on standard setters' agendas.
CFA Institute Global Industry Standards Team addresses the challenges of ESG fund classification in its forthcoming whitepaper that aims to offer clearer and more consistent guidelines for making more informed classification decisions.
This survey asks asset owners about how they manage assets, report performance, and consider the GIPS® standards when doing so.
Investors should not be deterred from using climate-related data, despite its imperfections. Instead, they should understand the data’s risks and limitations and apply judgment to make effective use of it. Investors can help improve the current state of climate-related data by encouraging issuers to adopt global disclosure standards and advocating for disclosure regulations.
CFA Institute forms working group to draft guidance on calculating private fund performance.
As the demand for sustainable investing continues to grow, navigating ethical challenges in impact reporting will be essential.
The "Guidance Statement on Firms Managing Only Broad Distribution Pooled Funds" addresses how firms that manage only BDPFs can claim compliance with the GIPS standards.
How is your firm complying with the performance requirements of the SEC Marketing Rule?
The numbers speak for themselves: GIPS compliance matters!
In 2023, the CFA Institute Board of Governors voted to revise the Standards of Professional Conduct in three areas. The changes became effective 1 January 2024.