Laws & Regulations第 6 / 100 题

Which of the following professionals would most likely qualify for the exclusion from the definition of investment adviser because advice is incidental to their practice and no special compensation is received?

a.A person whose sole business is publishing a paid stock-picking newsletter with specific client advice
b.A financial planner who charges a fee for creating investment plans
c.An accountant who occasionally comments on the tax effect of an investment while preparing a return
d.An individual who manages discretionary accounts for a wrap fee

解析

The Investment Advisers Act excludes certain professionals — lawyers, accountants, engineers, and teachers — when advice is incidental to their profession and no special compensation is received. An accountant commenting on tax effects during return preparation fits this LATE exclusion. Charging separately for investment advice defeats the exclusion.

法律依据: Investment Advisers Act of 1940

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