medium · CFA Level I ethics

An analyst at Kestrel Grid is discovered to have used their firm's expense account to pay for a personal dinner, claiming it was with a prospective client.

Has a violation occurred?

  1. No, if the analyst offers to reimburse the firm once the error is discovered.
  2. Yes, but only if the amount of the dinner exceeds a 'de minimis' threshold established by the firm.
  3. Yes, because the analyst engaged in a deceitful act of fraud against their employer.

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