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Chartered Investment Manager (CIM) Practice Exam · Question

A Canadian CIM professional discovers a material error in a client's financial statements received from the client. What is the most appropriate ethical action to take?

CIM professionals have a duty of care and ethical obligation to inform clients of material errors and address them promptly, ensuring decisions are based on acc

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Question: A Canadian CIM professional discovers a material error in a client's financial statements received from the client. What is the most appropriate ethical action to take?

Answer options:

  • Ignore the error if it benefits the client's investment performance.
  • Correct the error without informing the client to avoid embarrassment. ✅ Inform the client immediately and discuss the implications and necessary corrections.
  • Proceed with investment decisions based on the erroneous statements until corrected by the client.

Correct answer: Inform the client immediately and discuss the implications and necessary corrections.

Explanation: CIM professionals have a duty of care and ethical obligation to inform clients of material errors and address them promptly, ensuring decisions are based on accurate information.

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