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CFA Level III · Cheat Sheet

Ethics & Professional Standards

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ETHICS & PROFESSIONAL STANDARDS — LEVEL III CHEAT SHEET

CODE OF ETHICS & STANDARDS: HIERARCHY & APPLICATION

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CONSTRUCTED-RESPONSE FORMULA (Exam-Winning)

1. Identify Standard(s) — cite specific number & section ✓ 2. State the Rule — what the standard requires ✓ 3. Apply to Facts — explain which facts violate it ✓ 4. State Corrective Action — what *should* have been done

*Vague ethical statements without standard citations = zero credit*

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MOSAIC THEORY DECISION TREE

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PORTFOLIO MANAGEMENT TRAPS (High-Yield)

Fair Dealing — Block Trade Allocation

  • ✗ Best fills to preferred clients
  • ✓ Pro-rata allocation *or* pre-disclosed method
  • Standard: III(B)

Priority of Transactions

  • ✗ Personal trade on own recommendation *before* client execution
  • ✓ Client trades first; personal trade only *after* client fills complete
  • Standard: VI(B)

Suitability

  • ✗ Sponsor pressure to overweight sponsor stock without IPS amendment
  • ✓ Amend IPS via documented independent review; explain risk concentration
  • Standard: III(C) *and* III(A)

Soft Dollar Abuse

  • ✗ Use client commissions to pay for firm's office furniture, travel
  • ✓ Research, execution services, market data that *directly benefit* clients
  • Standard: III(A) — check: "Does this research/service benefit *all* my clients or just my firm?"

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DEPARTURE & CLIENT DATA

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ASSET MANAGER CODE (AMC) — 6 COMPONENTS

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QUICK REFERENCE: OFTEN-CONFUSED PAIRS

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StandardKey RuleLevel III Focus
I(A) ProfessionalismAct with integrity, competence, diligence, respectHonesty in portfolio decisions, no misrepresentation
I(B) Independence & ObjectivityFree from pressure, gifts, employer influenceResearch pressure, broker gifts, IPO allocation bias
II(A) Material Nonpublic Information (MNPI)Cannot trade on MNPI; mosaic theory is OK if info is *not* materialDistinguish: material MNPI = violation; non-material + public data = legal
III(A) Loyalty, Prudence, CareAct as fiduciary—client interests above firm/personalNo commission-chasing strategies; avoid soft-dollar abuse
III(B) Fair DealingEquitable treatment across all clientsPro-rata or pre-disclosed allocation; no cherry-picking fills
III(C) SuitabilityAlign every trade with written IPSRespect risk tolerance, liquidity, time horizon, tax situation, constraints
IV(A) Loyalty to EmployerCannot take firm property (client lists, models, proprietary data)*Can* retain knowledge and notify clients after departure
VI(B) Priority of TransactionsClient trades execute *before* personal trades (same recommendation)Front-running own recommendations = violation
ScenarioViolation?Reason
Non-material nonpublic info + public data → trade✗ NoPermissible under mosaic theory
Material nonpublic info (from any source) → trade✓ YesStandard II(A) violation; source irrelevant
Public data only → trade✗ NoNo MNPI involved
Insider info about recall (clearly material)✓ YesMaterial = violates II(A) regardless of mosaic
Can Take?ActionResult
Client relationshipsNotify clients after leaving; solicit them✓ Legal
Knowledge, skills, experienceRetain and use at new firm✓ Legal
Client lists, account data, proprietary modelsCopy/transfer to new employer or personal deviceIV(A) violation
General client knowledge (no specific data)Recall from memory✓ Legal
ComponentFirm ResponsibilityRed Flag
1. Loyalty to ClientsWritten code; training; discipline enforcementNo ethical code or training
2. Investment Process & ActionsDocument process; disclose conflictsAd-hoc decisions; hidden conflicts
3. TradingFair allocation; soft-dollar benefit verification; pre-clear personal tradesCherry-picked fills; soft dollars enrich firm
4. Risk, Compliance, SupportChief Compliance Officer (separate from CIO); internal audits; business continuityCCO reports to CIO; no independence
5. Performance & ValuationGIPS-compliant; objective valuations; high-water mark fee structuresFavorable fund performance reporting; self-dealing valuations
6. DisclosuresQuarterly performance; all compensation; regulatory/legal issuesDelayed performance reports; hidden fees
PairDifference
Mosaic Theory vs. MNPI TradingMosaic = legal if info is *non-material*; MNPI = *always* illegal if material
Fair Dealing (III(B)) vs. Suitability (III(C))Fair Dealing = *how* to allocate; Suitability = *what* to buy for each client
IV(A) Loyalty vs. III(A) LoyaltyIV(A) = duty to *employer* (don't steal data); III(A) = duty to *clients* (best interest)
Soft Dollars (III(A)) vs. Gifts (I(B))Soft dollars = commissions for research (OK if clients benefit); Gifts = broker entertainment (disclose/limit)
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RED

Aligned to the CFA Institute Level III curriculum.

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