Ethics in CFA

Ethics adalah “a set of moral values or the study of moral choices” (Bruce, 2005). Dalam buku CFA Fundamentals: The Schweser Study Guide to Getting Started. Kuhlman, D. B. (2006), menuliskan Ethics dalam CFA adalah sebagai berikut:

The Code of Ethics for the CFA Institute® :

“Members of CFA Institute (including Chartered Financial Analyst® [CFA®] charterholders) and candidates for the CFA designation (“members and candidates”) must:

• act with integrity, competence, dignity, respect, and in an ethical manner with the public, clients, prospective clients, employers, employees, colleagues in the investment profession, and other participants in the global capital markets.
• place the integrity of the investment profession and the interests of clients above their own personal interests.
• use reasonable care and exercise independent professional judgment when conducting investment analysis, making investment recommendationds, taking investment actions, and engaging in other professional activities.
• practice and encourage others to practice in a professional and ethical manner that will reflect credit on themselves and the profession.
• promote the integrity of, and uphold the rules governing, capital markets.

Dalam penelitian lain, Grieb et.al (2017) menyatakan bahwa Ethics adalah topik umum yang terdapat dalam kurikulum program business secara umum namun juga terdapat secara khusus dalam Finance program.  Walaupun program finance terlihat lebih condong kepada sisi kuantitatif dari segi teori, namun dalam praktiknya standar Ethics mempunyai peranan penting. Terlebih lagi dalam hal investasi dan ethical decisions untuk menjaga clients’ trust.

Sumber:

Kuhlman, D. B. (2006). CFA Fundamentals: The Schweser Study Guide to Getting Started. Dearborn Trade Pub.

Grieb, T., Noguera, M., & Trejo-Pech, C. O. (2017). Assessing the CFA university recognition program: A survey based analysis. Journal of Financial Education, 43(2), 339-355.