FINANCIAL PLANNER’S ETHICAL DOMINANCE : Achieving all you can through the understanding and application of Ethical Excellence Just Do It…..Right! REVISED EDITION Includes all new Learning Objectives & Other Important Info EFFECTIVE DATE: January 1, 2014 PARTICIPANT HANDOUT Jeffrey H. Rattiner, CPA, CFP ®, MBA, RFC Mr. Rattiner is the only instructor for this program. He has over 25 years experience and was part of the team that developed the initial Code of Ethics Financial Planning Institute, LLC. Program Sponsor #:2468 ARIZONA 10190 East Jenan Drive Scottsdale, AZ 85260-5921 COLORADO 6410 South Quebec Street Centennial, CO 80111-4628 Tel: (720) 529-1888 Fax: (720) 529-9888 Email: jeff@jrfinancialgroup.com Web: www.jrfinancialgroup.com © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 1 TABLE OF CONTENTS Description Section 1: Program Objectives Purpose Program Set Up Requirements for Credit Description of “Ethics” Page Number 3 3 4 4 5 Section 2: Amendments and other CFP Board Newbies 6 Section 3: 2014 Learning Objectives (LO) LO #1 LO #2 LO #3 LO #4 LO #5 2014 Instructor and Authority Eligibility Requirements 2013 Compensation Methods Update Amendments 7 7 8 8 16 17 19 19 19 Section 4: Overview of the Code of Ethics and Professional Responsibility 26 Changes to the CFP Board’s Code of Ethics and 23 Terminology 27 Principles 28 Rules 29 Practice Standards and Rules 33 The Why, What and Who of Ethics 35 Section 5: Principles Section 6: The Rules of Conduct 37 42 Section 7: Practice Standards 63 Section 8: Case Studies 83 Section 9: Disciplinary Rules and Procedures 89 Section 10: Anonymous Case Histories 110 Section 11: Sample Disclosure Forms 112 Section 12. Sanction Guidelines 119 Section 13. Appeal Rules and Procedures 140 © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 2 SECTION I. PROGRAM OBJECTIVES Script: EXECUTIVE SUMMARY OF PROGRAM OBJECTIVE Financial Planner’s Ethical Dominance ® is an approach to learning the Standards of Professional Conduct which now includes the Code of Ethics and Professional Responsibility in which we all must adhere to, is a practical, fun-filled way we can grasp the true meaning of the CFP Board’s Learning Objectives, Code of Ethics and Professional Responsibility, Rules of Conduct, Financial Planning Practice Standards, Disciplinary Rules and Procedures, and Candidate Fitness Standards, which many of you have not had any formal training in. This session incorporates all the new learning objectives for CFP Board Ethics CE Program Sponsor requirements and Instructor and Author Eligibility Requirements mandated by CFP Board effective January 1, 2014 and incorporates everything prior to that date. These Learning Objectives, which we will go into significant detail throughout this program, consist of five new venues that deal with subject matter. The Learning Objectives include to: 1. Define elements of the fiduciary standard. 2. Determine when the fiduciary standard applies in a variety of financial planning contexts and scenarios. 3. Determine if a CFP® professional is providing financial planning services or material elements of financial planning services. 4. Explain CFP Board's compensation disclosure requirements to clients and prospective clients recommendations to the client/prospective client. 5. Communicate any potential conflicts of interest to a client at the initiation of client engagement. These new learning objectives will be demonstrated and referred to throughout the entire program. After this two-hour session, you will have a strong idea of the do’s and don’t of working with your clients ethically. PURPOSE Financial Planner’s Ethical Dominance® is offered by the Financial Planning Institute, LLC., for the purpose of satisfying CFP Board’s required biennial ethics education. This workshop will cover CFP Board’s Learning Objectives pertaining to the Ethics CE Program, Code of Ethics and Professional Responsibility, Rules of Conduct, Financial Planning Practice Standards, Disciplinary Rules and Procedures, and Candidate Fitness Standards and other elements of ethical behavior. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 3 The material in this course is designed to help CFP Board Certificants better understand the Code of Ethics and how best to abide by its word and spirit. This course includes 14 sections as described on the Table of Contents on page 2. Within each section, the course will consist of presented information by a narrator, an interactive discussion on practical examples, and 56 mini-case study questions and three in-depth case situations incorporated into a high energy, fast-paced and fun-filled game. The new Learning Objectives will also be infiltrated throughout the contest questions of the program. All portions are intended to provide practical application of the Code of Ethics. Each program attendee who meets the entire course requirements will earn two continuing education credits that meet CFP Board’s Code of Ethics and Professional Responsibility requirements. CFP Board Disclaimer & Copyright notice. • Disclaimer: “CFP Board’s Code of Ethics and Professional Responsibility, Rules of Conduct, Financial Planning Practice Standards, Fitness Standards for Candidates and Registrants and Anonymous Case Histories are the property of CFP Board and may not be resold, republished or copied without the prior consent of CFP Board.” o Copyright Notice: “Copyright © 2014 Certified Financial Planner Board of Standards, Inc. All rights reserved. Reproduced with permission.” PROGRAM SET-UP Script: The program is set up as a review of the Code of Ethics and Professional Responsibility for all players with mini-case study questions scattered throughout the Code intertwined after each section of the rules and practice standards. The Learning Objectives will be introduced to the group (beginning on page 6), then the narrator will (exactly as per the script) discuss recent changes to the Code and Terminology of the Code. Following will be the principles and then the rules. However, during the rules, attendees will get ready to begin answering questions (explained below). © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 4 The Financial Planning Practice Standards, Disciplinary Rules and Procedures, and Candidate Fitness Standards sections will then be discussed, again, with attendees gearing up to answer questions. The questions will be set up in a game format called “Financial Planner’s Ethical Dominance” whereby each attendee will be answering questions against his or her peers. The three CFP® professionals who answer the most questions at the end of the session will be hailed as the champs of Financial Planner’s Ethical Dominance! The program has been timed to equal two hours. REQUIREMENTS FOR CREDIT: NO EXCEPTIONS! Script: Attendance: 1. Full-time attendance is required. Attendance of each participant will be recorded at the beginning and end of the program. 2. No Partial Credit. Anyone who finds it necessary to leave the program early, or who misses the beginning of the program will not receive credit. 3. Attendance Sheets/Scans Will Be monitored. 4. Attendance sheets will only be available from 15 minutes before until 10 minutes after the presentation has begun. At that point they will be picked up and no one else will be permitted to sign in. 5. Attendance sheets/scans will be available approximately five minutes before the program is scheduled to end. Early sign-out will not be permitted. Sign-in and sign-out will not be done at the same time. 6. Attendance sheets will be maintained by Financial Planning Institute, LLC. for two years from the date of the workshop. 7. Credit will not be given for “seat time.” Any participant who shows indifference to the program and who fails to participate will not receive credit. This is at the discretion of the moderator. DESCRIPTION OF “ETHICS” - The Basics: To help you understand the concept of ethics, let’s define what the term is about. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 5 Ethic NOUN: 1a. A set of principles of right conduct. b. A theory or a system of moral values: “An ethic of service is at war with a craving for gain” (Gregg Easterbrook). 2. ethics (used with a sing. verb) The study of the general nature of morals and of the specific moral choices to be made by a person; moral philosophy. 3. ethics (used with a sing. or pl. verb) The rules or standards governing the conduct of a person or the members of a profession: medical ethics. Ethical ADJECTIVE: 1. Of, relating to, or dealing with ethics. 2. Being in accordance with the accepted principles of right and wrong that govern the conduct of a profession. CFP Board certificants-current certificants, candidates and individuals who have been certified in the past and retain the right to reinstate their certification without passing the certification examination are required to adhere to the Code of Ethics. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 6 SECTION II: NEW AMENDMENTS AND OTHER RECENT CFP BOARD UPDATES In 2014, CFP Board re-set the stage for CFP® Certificants presenting a CFP Board Ethics CE Program by introducing Learning Objectives for CFP Board Ethics CE Programs, and Instructor and Author Eligibility Requirements for CFP Board Ethics CE Programs. CFP Board Update Learning Objectives for CFP Board Ethics CE Programs Instructor and Author Eligibility Requirements for CFP Board Ethics CE Programs Effective Date 1/1/14 1/1/14 In 2013, CFP Board addressed issues dealing with compensation and the definition of fee-only through a notice to CFP® professionals regarding the importance of compensation disclosure to clients. The Notice provides an important reminder that CFP® professionals are required to disclose to clients and prospective clients information concerning the CFP® professional’s compensation. The purpose of this Notice is to remind CFP® professionals of both the scope of the term “compensation” and the obligation to make accurate disclosures of compensation methods on all public websites, including related-party websites, public search engines, and public disclosure forms, including Form ADV. Disclosures of compensation methods must remain accurate throughout each client relationship. CFP Board Update Compensation Effective Date 9/23/13 In 2013, CFP Board issued an Advisory Opinion dealing with Conflicts of Interest between CFP® Professionals and Clients. In their day-to-day business, it is not uncommon for CFP® professionals to face decisions about whether a particular action or circumstance constitutes a conflict of interest. In response to recent increases in the number of conflict of interest cases reviewed by CFP Board, CFP Board presents this Advisory Opinion to provide guidance to CFP® professionals concerning conflicts of interest in order to help CFP® professionals address conflicts of interest in compliance with CFP Board’s Standards of Professional Conduct. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 7 In 2012, CFP Board was very active in revising and updating many facets of the Code and other important documents. A quick summary is produced below: CFP Board Update Amendments to Disciplinary Rules and Procedures Amendments to Appeal Rules and Procedures Amendments to Fitness Standards for Candidates & Registrants Amendments to Experience Requirement Sanction Guidelines Bankruptcy Disclosure Procedure Compliance Checklist - tool Effective Date 1/1/13 1/1/13 9/14/12 9/1/12 8/27/12 7/1/12 2014 New Learning Objectives for CFP Board Ethics CE Providers Effective January 2014, CFP Board Ethics CE programs registered with CFP Board now must be designed to accomplish the following required learning objectives (LO). CFP Board will evaluate the learning objectives every two years to ensure relevance and consistency with CFP Board’s ethical standards. Let’s start out by defining each learning objective and provide practical examples and application to each. These new Learning Objectives will also be discussed in an interactive format during our “game” portion of the program. These learning objectives will find their way into all the responses of the questions asked of the attendees. LO #1: Define elements of the fiduciary standard. Fiduciary, if nothing else, has become one of the most controversial terms in our industry. Fiduciary is defined by CFP Board as follows: “Fiduciary.” One who acts in utmost good faith, in a manner he or she reasonably believes to be in the best interest of the client. Care should be taken to determine whether a CFP® certificant should accept appointment as a fiduciary. However, if the CFP® certificant accepts the position as a fiduciary, that © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 8 individual must fulfill all of the obligations entailed in the appointment until that individual resigns or is relieved from duties. LO #2: Determine when the fiduciary standard applies in a variety of financial planning contexts and scenarios. CFP Board expects CFP® professionals to provide financial planning recommendations involving services and/or products, that they reasonably believe to be the best possible options available to their clients. That means that the CFP® professional should put the client’s interests first and foremost in all situations. The certificant should not stand to benefit at the expense of the client. As stated in Rule 1.4, when the certificant provides financial planning or material elements of the financial planning process, the certificant owes to the client the duty of care of a fiduciary as defined by CFP Board. A good rule of thumb is when in doubt, always error in favor of the client. As we go through the game questions discussed later on, we will incorporate these six learning objectives into the contest answers. LO #3: Determine if a CFP® professional is providing financial planning services or material elements of financial planning services. The CFP® professional must know from the start of the relationship the type of engagement being offered. Work-related activities must be determined in advance of any services to be offered. Within that assessment, the CFP® professional should be aware of activities that involve material elements of financial planning. Professionals cannot perform any type of service without first understanding the definitions of what they are expected to provide to clients. A CFP® professional providing financial planning services should follow the definitions of financial planning, the financial planning process, and financial planning subject areas spelled out in the Terminology Section of the Code. “Personal financial planning” or “financial planning” denotes the process of determining whether and how an individual can meet life goals through the proper © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 9 management of financial resources. Financial planning integrates the financial planning process with the financial planning subject areas. In determining whether the certificant is providing financial planning or material elements of the financial planning process, issues that may be considered include but are not limited to: - The client’s understanding and intent in engaging the certificant. - The degree to which multiple financial planning subject areas are involved. - The comprehensiveness of the data gathering. - The breadth and depth of the recommendations. Financial planning may occur even if the elements are not provided to a client simultaneously, are delivered over a period of time, or are delivered as distinct subject areas. It is not necessary to provide a written financial plan to engage in financial planning. “Personal financial planning process” or “financial planning process” denotes the process which typically includes, but is not limited to, some or all of these six elements: - Establishing and defining the client-certificant relationship, - Gathering client data including goals, - Analyzing and evaluating the client’s current financial status, - Developing and presenting recommendations and/or alternatives, - Implementing the recommendations, and - Monitoring the recommendations. “Personal financial planning subject areas” or “financial planning subject areas” denotes the basic subject fields covered in the financial planning process which typically include, but are not limited to: - Financial statement preparation and analysis (including cash flow analysis/planning and budgeting), - Investment planning (including portfolio design, i.e., asset allocation and portfolio management), - Income tax planning, - Education planning, - Risk management, - Retirement planning, and - Estate planning. Among the subsets in evaluating this Learning Objective include the Definition of Services and Activities Provided under Financial Planning; Specific Service or Activity; Distinction between Financial Planning Services and Other Services; Needs Analysis and Suitability Issues; Number of Elements Performed During a Client Engagement; Financial Planning Service Performed by Broker or CFP® Professional; Minimum Number of Financial Planning Subject Areas, and Third Party Implementation © Copyright 2014 10 Financial Planning Institute, LLC All rights reserved. The CFP® professional must know from the start of the relationship the type of engagement being offered. Work-related activities must be determined in advance of any services to be offered. Within that assessment, the CFP® professional should be aware of activities that involve material elements of financial planning. CFP Board’s Disciplinary and Ethics Commission provides the following guidelines to help CFP® professionals determine when their activities are considered financial planning or material elements of financial planning. They provide a partial list. The best way to ensure that errors in judgment are not made in this area is to discuss these matters with senior firm personnel or peers. It is better to iron out any potential wrinkles before they occur. The primary factors on which CFP Board relies for determining whether "material elements" exist are: 1. The client’s understanding and intent in engaging the CFP® professional 2. The degree to which multiple financial planning subject areas are involved 3. The comprehensiveness of data gathering 4. The breadth and depth of recommendations One of the most important understandings that must exist between client and CFP® professional is to ensure that expectations are met. This involves the client understanding what is being received during the process of the engagement and what the recently hired planner will provide. Is the engagement a full comprehensive one in which all subject areas of financial planning will be covered or is it a modular engagement whereby one or a few areas will be covered. These concepts should be covered in an engagement letter. There are many subsets in evaluating this Learning Objective. We will break them down into eight discussion items. Discussion Item #1: Definition of Services and Activities Provided under Financial Planning Under CFP Board’s definition of “financial planning,” as found in the Standards, CFP® professionals are able to determine when they are providing services using the material elements of financial planning by considering, among other things, the degree to which multiple financial planning subject areas are involved. While it is more likely for financial planning to exist when multiple subject areas are involved, in some circumstances a financial planning engagement may exist even when a single subject area is involved. CFP® professionals should consider whether the client’s understanding and intent in engaging the CFP® professional would give the client reason to believe the services provided are financial planning. CFP® professionals should also consider the © Copyright 2014 11 Financial Planning Institute, LLC All rights reserved. comprehensiveness of their data gathering with a client and the breadth and depth of their recommendations to a client. Financial planning often does not occur in neat boxes but is a process that progresses and evolves over the course of a financial planner’s relationship with a client. For example, answering a question of a specific nature – such as “How much money do I need to set aside each month to send my two-year-old to Notre Dame in sixteen years?” – would probably not be considered financial planning. However, answering a broader question that involves multiple aspects of a client’s situation – such as “How much do I need to save so I’ll have a secure retirement?” – would likely rise to the level of financial planning because of the expansiveness of the financial considerations involved. Discussion Item #2: Specific Service or Activity What happens if a CFP® professional is unsure as to whether a specific service or activity rises to the level of financial planning? The CFP Board determines this on a caseby case basis. CFP Board encourages CFP® professionals who are unsure if a particular service or client relationship rises to the level of financial planning to embrace CFP Board’s fiduciary standard and provide services in ways they believe are in the best interest of the client. It is intentional that the terminology section of CFP Board’s Standards does not define “material elements of financial planning.” In financial planning relationships, products, services, solutions and strategies represent a means to an end – meeting life goals through proper management of financial resources. It would be impossible to provide guidelines for every possible situation related to financial planning, but CFP Board wants to assist CFP® professionals in complying with the Standards. To submit a particular situation for CFP Board to consider, or to submit questions about specific aspects of the Standards and their application to specific situations, please submit your question to standards@CFPBoard.org. Discussion Item #3: Distinction between Financial Planning Services and Other Services Another common question evolves as to whether the Standards provide a distinction between financial planning services and other services that don’t rise to the level of financial planning? The Standards apply to all CFP® professionals, but certain sections of the Rules of Conduct set forth additional requirements for CFP® professionals who provide financial planning services to clients. When a CFP® professional provides financial planning or material elements of financial planning, the Standards require: 1. A heightened duty of care to the client; 2. Additional disclosures to the client or prospective client, including some that must be made in writing; and 3. A written agreement governing the financial planning services. © Copyright 2014 12 Financial Planning Institute, LLC All rights reserved. The individual Rules (a full discussion of the rules follows) related only to client engagements that rise to the level of financial planning or material elements of financial planning are as follows: Rule 1.4 sets the baseline duty of care CFP® professionals owe at all times to clients: “place the interest of the client ahead of his or her own.” That same rule sets forth a heightened duty of care for CFP® professionals who provide to clients financial planning or material elements of financial planning: “the duty of care of a fiduciary as defined by CFP Board.” CFP Board’s definition of fiduciary is: “One who acts in utmost good faith, in a manner he or she reasonably believes to be in the best interest of the client.” Rule 1.2 describes information that must be disclosed by a CFP® professional to clients and prospective clients if the services to be provided include financial planning or material elements of financial planning. Rule 2.2 identifies information that must be disclosed by a CFP® professional to all clients and prospective clients, regardless of whether the services to be provided rise to the level of financial planning. When the services do rise to the level of financial planning or material elements of financial planning, section (e) of Rule 2.2 requires that the disclosures be made in writing. Rule 1.3 requires that if services to be provided include financial planning or material elements of financial planning, the professional (or the professional’s employer) shall enter into a written agreement with the client governing the financial planning services. Discussion Item #4: Needs Analysis and Suitability Issues Since many of us are engaged in the practice of conducting a needs analysis or suitability review, a facts and circumstances approach should be used to reach the level of financial planning or material elements of financial planning. There are a wide variety of activities that are labeled “needs analysis,” and some of those activities may reach the level of financial planning or material elements of financial planning. If a “needs analysis” is focused on gathering detailed information about multiple aspects of a client’s financial situation and analyzing that information in light of the client’s stated future goals, or if the analysis is used to make wide-ranging recommendations, that “needs analysis” is considered financial planning. In contrast, if a “needs analysis” is focused on a limited component of the client’s financial situation, and does not involve other services related to financial planning, that analysis may not rise to the level of financial planning. For instance, if a client hires a CFP® professional solely to purchase life insurance, the CFP® professional will by necessity obtain information about the client sufficient to ensure that any policies recommended meet the client’s needs. If the “needs analysis” is focused solely on factors © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 13 related to the client’s life insurance needs, that analysis may not rise to the level of financial planning. A standard suitability review conducted in association with a transaction – a review that takes into consideration such basic elements as the client’s age, net worth and risk tolerance – does not typically reach the level of financial planning or material elements of financial planning. The facts and circumstances of each situation are a key factor in CFP Board’s determination of whether a CFP® professional has engaged in financial planning or material elements of financial planning. Discussion Item #5: Number of Elements Performed During a Client Engagement Another common practice question that arises is whether the number of elements that a CFP® professional is involved which constitute “material elements of financial planning”? A CFP® professional who integrates the financial planning process with two or more subject areas will, in most cases, be providing financial planning or material elements of financial planning. Under the definition of “financial planning” (Learning Objective #1), the Standards provide guidance CFP® professionals may use to determine whether they are providing financial planning. The factors are: 1. The client’s understanding and intent in engaging the CFP® professional 2. The degree to which multiple financial planning subject areas are involved 3. The comprehensiveness of data gathering 4. The breadth and depth of recommendations The criteria above focus on the integration of the six steps with two or more financial planning subject areas. Discussion Item #6: Financial Planning Service Performed by Broker or CFP® Professional A broker who is a CFP® professional and employs all six steps of the financial planning process to recommend a brokerage transaction only would probably not be considered to be providing financial planning services in view of the fact that a single subject area is involved. However, a CFP® professional could inadvertently provide financial planning services by acting in a way that the client reasonably believes that the CFP® professional is providing financial planning. To avoid such situations, the Standards require a CFP® professional to mutually agree upon the services to be provided with each client. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 14 Although a CFP® professional who is providing services other than financial planning is not required to describe the scope of the engagement in writing, it is recommended as a best practice to do so. An activity that may be considered to involve material elements of financial planning includes conducting detailed data-gathering regarding multiple aspects of a client’s financial situation. This activity may rise to the level of material elements of financial planning if the CFP® professional’s activities include one or more of the following: 1. Employing multiple financial planning subject areas to analyze a client’s financial situation 2. Gathering information about a client’s entire financial situation, including goals 3. Recommending a broad financial plan requiring a depth of technical knowledge to execute the plan 4. Mutually defining the scope of the engagement with a client where the client understands and intends to engage the CFP® professional in financial planning Given the in-depth process used in this example, CFP Board would likely consider the CFP® professional in the above-mentioned activity to be providing financial planning or material elements of financial planning. Discussion Item #7: Minimum Number of Financial Planning Subject Areas Another common question discussed is where there is a minimum number of financial planning subject areas necessary in reaching the level of “material elements of financial planning”? Applying the financial planning process to a single subject area is not likely to be considered financial planning or material elements of financial planning. CFP® professionals who integrate the financial planning process and two or more subject areas may be providing financial planning or material elements of financial planning. Under the definition of “financial planning,” the Standards note that one of the factors CFP Board considers in determining whether a financial planning relationship exists is the degree to which multiple financial planning subject areas are involved. When a CFP® professional’s recommendations involve multiple subject areas and the CFP® professional integrates those subject areas with the steps of the financial planning process, the CFP® professional may be providing material elements of financial planning. It does not matter if these recommendations occur during one meeting with the client, or over several meetings over a period of time. It is unacceptable for a CFP® professional to employ one product, service module, or subject area at a time in an attempt to avoid having the client relationship be considered financial planning or material elements of financial planning. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 15 Discussion Item #8: Third Party Implementation Is implementation of financial planning recommendations prepared by a third party considered financial planning or material elements of financial planning? The facts and circumstances of each situation are a key factor in CFP Board’s determination of whether the CFP® professional has engaged in financial planning or material elements of financial planning. The most significant factor that CFP Board will consider in determining whether activities such as implementation rise to the level of financial planning is the client’s understanding and intent in engaging the CFP® professional. If a CFP® professional implements recommendations made by a third party, the degree of specificity in the recommendations is another factor that CFP Board will consider in determining whether the implementation activities constitute financial planning. If the recommendations are less specific and require the CFP® professional to provide wider-ranging recommendations as part of the implementation process, the CFP® professional’s implementation activities may rise to the level of financial planning. This would be the case if, for example, a client’s tax advisor recommends additional taxdeferred savings and the CFP® professional assists the client to determine the type of deferred savings, the amount to be saved, an investment approach and specific investment vehicles. By contrast, if the client limits the engagement with the CFP® professional to implementation activities only, the engagement may not rise to the level of financial planning. This would be the case if, for example, the recommendations set out an investment strategy with specific amounts allocated to specific asset classes and the CFP® professional’s actions are limited to executing transactions based on the recommendations identified in the financial plan. To reduce the possibility of misunderstanding between a CFP® professional and his/her client, CFP Board recommends that all CFP® professionals carefully describe to their clients the services to be provided, particularly where the scope of the engagement is limited. Documenting the scope of the engagement in an agreement or other document can help prevent misunderstanding. (We will cover this in Learning Objective #4) CFP Board encourages CFP® professionals who are unsure whether a particular service or client relationship rises to the level of financial planning to embrace CFP Board’s fiduciary standard and provide services in ways they believe are in the best interest of the client. With an understanding of the eight discussion items just covered in this Learning Objective, examples of activities that CFP Board would likely consider to be material elements of financial planning include: 1. Conducting detailed data-gathering regarding multiple aspects of a client's financial situation 2. Analyzing a client's data and making recommendations across multiple financial planning subject areas © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 16 3. Providing investment advisory services as defined by the applicable State or Federal regulators Activities that CFP Board would not likely consider to be material elements of financial planning include: 1. Opening an account or completing an application 2. Fact-finding to meet regulatory requirements for suitability such as the “Know Your Customer” rules 3. Solely providing brokerage and/or insurance products or services 4. Engaging in activity solely related to the sale of a specific product 5. Acting as a mortgage broker without providing any other financial services 6. Completing tax returns without providing any other financial services 7. Teaching a financial class or continuing education program The above are examples and should not be considered an all-inclusive list. These guidelines are designed to be helpful to CFP® professionals in reviewing their activities and determining whether they are providing material elements of financial planning. CFP Board’s Disciplinary and Ethics Commission also relies on these guidelines when reviewing allegations of misconduct by CFP® professionals. LO #4: Explain CFP Board's compensation disclosure requirements to clients and prospective clients recommendations to the client/prospective client. On August 7, 2013, CFP Board issued a notice to CFP® professionals regarding the importance of compensation disclosure to clients. The Notice provides an important reminder that CFP® professionals are required to disclose to clients and prospective clients information concerning the CFP® professional’s compensation. The purpose of the Notice is to remind CFP® professionals of both the scope of the term compensation and the obligation to make accurate disclosures of compensation methods on all public websites, including on related-party websites, public search engines, and public disclosure forms, including Form ADV, Disclosure of compensation methods must remain accurate throughout each client relationship. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 17 LO #5: Communicate any potential conflicts of interest to a client at the initiation of client engagement. Potential conflicts of interest require two disclosures. One is to be given at the beginning of the client engagement providing a general description of the CFP® professional's conflicts of interest; and a second disclosure provided if a new conflict arises. CFP® certificants must provide adequate disclosure in their practices and for their clients. This helps clients gain insight into the many hats the CFP® professional wears and what it means to clients. It is especially true when material considerations could compromise the relationship as well as for clients to ensure that their expectations are being met. Three forms where disclosures can be provided are: Form OPS: This form may be used by any CFP® certificant to make required disclosures to prospective clients and clients prior to formalizing a relationship with a client that only involves executing transactions on behalf of or providing investment advisory services to a client. Form FPD: This form may be used by a CFP® certificant when engaged in financial planning using the financial planning process or providing services using material elements of the financial planning process integrating multiple financial planning subject areas. Form FPDA: This form may be used by a CFP® certificant when engaged in financial planning using the financial planning process or providing services using material elements of the financial planning process integrating multiple financial planning subject areas. Form FPDA incorporates Form FPD with a sample financial planning client agreement or engagement letter. A sample of the CFP Board’s disclosure documents can be found at the end of this presentation. Be alert that this objective would require two disclosures: one at the beginning of the client engagement providing a general description of how the client would pay for all of the services of the CFP® professional; and one at the time the CFP® Professional makes specific recommendations to the client/prospective client. Conflicts of interest can be avoided with a written agreement when financial planning services are provided. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 18 To determine the required elements of a written agreement, we first must define what a financial planning engagement looks like. A “financial planning engagement” exists when a certificants performs any type of mutually agreed upon financial planning service for a client. When determining whether a financial planning engagement exists, the entirety of a client relationship should be examined. These questions may guide that determination: 1. Is the CFP® professional involving the steps of the financial planning process in the services provided? 2. How many financial planning subject areas are involved to meet the client’s goals? 3. With respect to the services provided, what did the CFP® professional communicate to the client? Rule 1.1 states that the certificant and the prospective client or client shall mutually agree upon the services to be provided by the certificant. To accomplish this successfully, the certificant should provide an engagement letter to the client and discuss the items included with the client. Among the items that this engagement letter will alert the client to is what the engagement is all about (will it include financial planning or material elements of the financial planning process), what the certificant will provide to the client, how fees will be determined, the length of the engagement and other open ends that may come up. It also will share what the client will provide to the certificant to help ensure the success of the engagement. Examples would be all necessary documents, and answers to open items. This written agreement will also minimize potential conflicts going forward and allow for the managing of client expectations throughout the engagement. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 19 2014 Instructor and Author Eligibility Requirements for CFP Board Ethics CE Programs Effective January 2014, instructors of Ethics CE programs registered with CFP Board must meet the following requirements. The instructor and author of an Ethics CE program must: • Hold current CFP® certification, with all CFP Board continuing education requirements up-to-date and all CFP Board renewal and other fees paid in full. • Have held CFP® certification for 5 years or more. • Not be the subject of a pending investigation by CFP Board or any federal or state regulator. • Not have been the subject of a CFP Board discipline (i.e. private censure, public letter of admonition, or suspension) received within the past five years. • Complete CFP Board ethics instructor webinar. Individuals who do not meet all of the above criteria may submit a Policy Exception Request. As the author and only instructor of this program, and having been involved in the process of drafting the first major revision of Code of Ethics as a former employee of CFP Board in the early 90s, the information you receive in this program is genuine, current, and on target in the manner in which CFP® certificants must conduct themselves to abide by this Code. The following sections discuss recent CFP Board updates. 2013 Compensation Methods Update In late 2013, CFP Board became aware of misrepresentations being made by CFP® professionals regarding their compensation methods. Some CFP® professionals were purporting to be “fee-only” when in fact some of their compensation was derived from commissions. This misrepresentation was uncovered on CFP Board's search tool (“Find a CFP® Professional”). To prevent any further misrepresentation to the public, CFP Board temporarily disabled the ability to search on “fee-only” in their search tool. Additionally, CFP Board made aware of the importance of accurate compensation disclosures, encouraging certificants to carefully review their compensation methods and to accurately reflect all of their compensation methods in their profiles. A certificant may describe his or her practice as “fee-only” if, and only if, all of the certificant's compensation from all of his or her client work comes exclusively from the clients in the form of fixed, flat, hourly, percentage or performance-based fees. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 20 CFP Board's September 20, 2013, notice to certificants included further guidance on the “fee-only” language as follows: “The fee only” description is appropriate only when the CFP® professional and any related parties receive, or are entitled to receive, only fees for providing professional activities. As a general rule, if you are a registered representative of a broker/dealer, are dually-registered, or are an employee of an insurance firm, your compensation may not be described as “fee only.” CFP® professionals are responsible for disclosing their compensation consistent with our compensation disclosure rules and definitions. Should it come to our attention, subsequent to the opportunity to fully understand and comply with our rules, that a CFP® professional is misrepresenting their compensation, the matter will be referred to our enforcement process. In addition to the reminder of the importance of accurate compensation disclosures, CFP Board's August 7, 2013, notice to certificants included further guidance on the compensation disclosures as follows: “In determining how to make compensation disclosures, a CFP® professional must consider compensation to the CFP® professional and any related party. The CFP® professional also must include as compensation any non-trivial economic benefit that the CFP® professional or any related party receives or is entitled to receive.” Please note that CFP Board does not audit a CFP® professional to verify the accuracy of compensation disclosures. However, in the event that CFP Board is notified that a CFP® professional has made an inaccurate compensation disclosure, CFP Board will initiate an investigation of that professional's compensation disclosures. 2013 Amendments to Disciplinary Rules and Procedures The substantive amendments to the Disciplinary Rules include: Article 2.5 – Disqualification – Add a provision requiring a Respondent to identify in his/her Answer to the Complaint any potential conflict the Respondent believes exists with regard to any of the hearing panelists. Article 2.6 – CFP Board Counsel, CFP Board Designated Counsel and CFP Board Advisory Counsel, and the Duties thereof – Clarify that CFP Board © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 21 Counsel’s role is to serve as an advocate for CFP Board. Article 6.2(b) – Procedures for Investigation – Define “adverse inference” as “an inference, adverse to the concerned party, drawn from silence or absence of requested evidence.” Article 6.3 – Probable Cause Determination Procedures – Add a provision allowing a Respondent to file a response to a Letter of Caution issued by CFP Board. The Letter of Caution and the response letter would become part of the Respondent’s disciplinary record and be available for the Disciplinary and Ethics Commission’s (DEC) review in any subsequent proceeding involving the Respondent. Article 9 – Motions – Add a provision to specifically allow for the submission of pre-hearing motions. Motions would be limited to procedural and evidentiary matters and cannot be more than two single-spaced pages with no more than 10 pages of attachments, which is consistent with the limitations imposed on motions in the Appeal Rules and Procedures. Article 10.3 – Procedure and Proof – Define “preponderance of the evidence” as “a legal standard of review which generally means ‘more probable than not’, i.e., evidence which shows that, as a whole, the fact sought to be proved is more probable than not to have occurred.” This definition is consistent with the definition that appears in the Appeal Rules and Procedures. Article 11.2 – Power of the DEC – Clarify that the DEC is required to mail its decision order to the Respondent within 45 calendar days of a hearing. Additionally, clarify that if the DEC does not approve the hearing panel’s recommendation, it must remand the matter to the hearing panel for further consideration. Article 14 – Settlement Procedure – Amend to allow CFP Board Counsel more flexibility in negotiating a settlement agreement with Respondent. Article 15 – Required Action After Revocation or Suspension – Add a provision requiring a Respondent to submit proof of Respondent’s compliance with an order of suspension or revocation. In the case of an order of suspension, failure to submit proof of compliance with the DEC’s Order would result in a revocation, as provided in the DEC Order. Article 16.2 – Reinstatement After Suspension – Identify the criteria used by the DEC to assess a Respondent’s rehabilitation and fitness to use the marks. Additionally, “clear and convincing evidence” is defined. Article 18.1 – Quorum – Increase the requirement for a quorum from a majority to two-thirds of the DEC. © Copyright 2014 22 Financial Planning Institute, LLC All rights reserved. Article 18.6 – Anonymous Case Histories and Sanction Guidelines – Add a provision noting that the Anonymous Case Histories and Sanction Guidelines serve as guidance for the DEC during hearings and deliberations, and are available on CFP Board’s website. Amendments to Appeal Rules and Procedures These amendments streamline the appeal process, clarify the “clearly erroneous” standard of review and ensure that CFP Board’s appeal process is fair and credible to all participants. The substantive amendments to the Appeal Rules include: Article 2 – Appeal Panel – Transfer jurisdiction of hearing appeals from Appeal Committee to Appeal Panel. The Appeal Panel will be made of up former Appeal Committee members, former DEC members and former DEC volunteers. Article 4 – Right to Appeal and Representation – Add a provision allowing CFP Board Counsel to appeal a decision of the DEC. Article 5 – Appeal Procedures – Streamline the process by eliminating the step of forwarding the record under separate cover. CFP Board will provide the record with the DEC Order. Article 10 – Decisions – Clarify the potential outcomes under the “clearly erroneous” standard of review. 2 Article 11 – Review by the Appeal Committee of the Board of Directors of CFP Board – Add provision allowing the Appeal Committee of the Board of Directors to review the decisions of the Appeal Panel and “call” any decision for its review. If the Appeal Committee determines that the Appeal Panel committed “clear error,” the Appeal Committee can remand the matter back to the Appeal Panel with instructions. Amendments to Fitness Standards for Candidates & Registrants CFP Board established specific character and fitness standards for candidates for CFP® certification to ensure that an individual’s prior conduct would not reflect adversely upon the profession or the CFP® certification marks. CFP Board determined that such standards would also provide notice to individuals interested in attaining CFP® certification that certain conduct would bar certification, or require an individual to petition the Disciplinary and Ethics Commission (Commission) for consideration. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 23 Effective January 1, 2011, the Fitness Standards shall apply to Registrants, i.e., individuals who are not currently certified but have been certified by CFP Board in the past and are eligible to reinstate their certification without being required to pass the current CFP® Certification Examination. Amendments to Experience Requirement The Board of Directors of Certified Financial Planner Board of Standards, Inc. (CFP Board) recently approved several amendments to the Experience requirement for initial CFP® certification. The purpose of CFP Board’s Experience requirement is to demonstrate an individual’s ability to practice personal financial planning independently. Combined with the other requirements for CFP® certification, the Experience requirement helps ensure that individuals applying for CFP® certification are competent to provide financial planning services to the public as a CFP® professional. Following careful and thoughtful review of the comments received on the proposed amendments, the Board of Directors approved the following amendments: The options for meeting CFP Board’s Experience requirement will be expanded with a very limited exception whereby individuals may meet CFP Board’s Experience requirement solely through two years full-time, or the equivalent parttime (2,000 equals one year full-time) of experience focused exclusively on “personal delivery of all or part of the personal financial planning process to a client,” with direct supervision by a CFP® professional, and documented qualifying experience in all six primary elements of the personal financial planning process. CFP Board will no longer require that six months of experience must have been gained within 12 months of an individual’s reporting of experience to CFP Board. CFP Board will allow individuals to submit experience to CFP Board for review prior to passing the CFP® exam. Credit will be granted only for experience completed within 10 years before and five years after successful completion of the CFP® exam. Sanction Guidelines The Board of Directors of Certified Financial Planner Board or Standards, Inc. (CFP Board) recently approved the introduction of CFP Board’s Sanction Guidelines. The Sanction Guidelines, the full text of which is available below and on CFP Board’s website at www.CFP.net/downloads/CFPBoard_Sanction_Guidelines_2012-07.pdf (PDF, 163 KB) are effective on August 27, 2012. CFP Board developed the Sanction Guidelines to assist the Disciplinary and Ethics Commission (DEC), the group charged with conducting disciplinary hearings in accordance with CFP Board’s Disciplinary Rules and Procedures, in maintaining consistency regarding the imposition of sanctions for similar offenses. The Sanction Guidelines identify specific conduct that is a violation of CFP Board’s Standards of Professional Conduct, the sanction guideline for that © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 24 conduct and policy notes for the DEC to consider when imposing the appropriate sanction. The DEC is not bound by the Sanction Guidelines, which are intended, along with the Anonymous Case Histories, to guide the DEC in its decision making. When considering the appropriate sanction in a particular case, the DEC may deviate from the sanction guideline if there are aggravating factors that warrant a more severe sanction or mitigating factors that warrant a less severe sanction. The Sanction Guidelines may also be used by the Appeals Committee of the Board of Directors, which considers appeals of DEC decisions. Bankruptcy Disclosure Procedure The Board of Directors of Certified Financial Planner Board of Standards, Inc. (CFP Board) recently approved the following changes to the way CFP Board addresses cases involving a CFP® professional who has filed bankruptcy within the previous five years, and who is not under investigation by CFP Board for any other conduct (“bankruptcy only cases”). Bankruptcy Disclosure Procedure CFP Board will no longer investigate, and the Disciplinary and Ethics Commission will no longer adjudicate, bankruptcy-only cases. Rather, CFP Board will verify the bankruptcy filing by checking publicly available court records, then note the bankruptcy filing on the CFP® professional’s public profile, which is available through the search functions on CFP Board’s website www.CFP.net, including the “Find a CFP® Professional” and “Verify an Individual’s CFP® Certification” search functions. CFP Board will also share with consumers and other stakeholders who contact CFP Board regarding a CFP® professional’s certification status the information in the CFP® professional’s public profile, including identifying whether the CFP® professional has filed bankruptcy. The disclosure of the bankruptcy in a CFP® professional’s public profile will continue for 10 years from the date CFP Board is notified of the bankruptcy, whether resulting from disclosure by the CFP® professional or discovery by CFP Board. Additionally, CFP Board will issue a news release no less frequently than four times each year to identify CFP® professionals who have filed bankruptcy within the previous five years. A CFP® professional’s name will appear only one time on a news release. As a result of issuing the news release, the public will be able to access the information contained in the news release through commonly used internet search tools. Retroactivity The bankruptcy disclosure procedure will be applied retroactively to any CFP® professional who, as a result of having a bankruptcy-only case, received a public discipline from CFP Board. Public discipline includes revocation, suspension and public letter of admonition. These individuals will have the option of retaining their public discipline and the press release associated with that discipline or having the public discipline rescinded and previous press release removed from CFP Board’s website and replaced with the new bankruptcy procedure. Any CFP® professional who previously received a private censure for having a bankruptcy-only case or whose bankruptcy-only case was dismissed by CFP Board will not be affected by the new procedure. The bankruptcy disclosure procedure will also be applied retroactively to any candidate for CFP® certification who, as a result of having a bankruptcy-only case, was denied © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 25 certification and offered the opportunity to re-apply on a date specified by the Disciplinary and Ethics Commission. These individuals will have the option of waiting to re-apply no sooner than the date specified by the Commission, or have their order of denial rescinded and be granted CFP® certification on the condition that their bankruptcy filing will be made public via the search function on CFP Board’s website and in a news release. Any individuals who had a bankruptcy-only case and were granted CFP® certification will not be affected by the new procedure. Compliance Checklist The compliance checklist is designed to help CFP® professionals document an initial client consultation in accordance with CFP Board’s Standards. The questions contained in this checklist reflect both the requirements of the Standards and established best practices for complying with the Standards. Except for Section A(2), all boxes should be completed for compliance purposes. This checklist should be periodically reviewed throughout the course of your relationship with your client. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 26 SECTION IV. OVERVIEW OF THE STANDARDS OF PROFESSIONAL CONDUCT (Including the CODE OF ETHICS AND PROFESSIONAL RESPONSIBILITY, FINANCIAL PLANNING PRACTICE STANDARDS, DISCIPLINARY ACTIONS, AND THE FITNESS STANDARDS). CHANGES TO THE CFP BOARD’S CODE OF ETHICS AND PROFESSIONAL RESPONSIBILITY Effective July 1, 2009 Script: The CFP Board continually updates its standards and procedures, and the revised Standards of Professional Conduct, which includes the Code of Ethics and Professional Responsibility, Rules of Conduct, and Financial Planning Practice Standards reflect the most recent of such initiatives. The Fitness Standards (effective January 1, 2011) apply towards candidates of CFP® certification to ensure that an individual’s conduct does not reflect adversely upon the profession or the CFP® certification mark. I wanted to make you aware of these changes before we begin our presentation to ensure that all of you can begin working these revisions into your practice and to remind you to update your Code when you return back into the office. For your benefit, I have included a list of the changes to this Code as follows: • • • • Terminology Principles Rules and Practice Standards and Rules. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 27 TERMINOLOGY The following is additional Terminology covered in the Code “CFP Board” denotes Certified Financial Certificant Board of Standards, Inc. Candidate for CFP® Certification denotes a person who has applied to CFP Board to take the CFP® Certification Examination, but who has not yet met all of CFP Board’s certification requirements. “Certificant” denotes individuals who are currently certified by CFP Board. “Client” denotes a person, persons, or entity who engages a certificant and for whom professional services are rendered. Where the services of the certificant are provided to an entity (corporation, trust, partnership, estate, etc.), the client is the entity acting through its legally authorized representative. “Certificant’s Employer” denotes any person or entity that employs a certificant or registrant to provide services to a third party on behalf of the employer, including certificants and registrants who are retained as independent contractors or agents. “Commission” denotes the compensation generated from a transaction involving a product or service and received by an agent or broker, usually calculated as a percentage on the amount of his or her sales or purchase transactions. This includes 12(b)1 fees, trailing commissions, surrender charges and contingent deferred sales charges. “Compensation” is any non-trivial economic benefit, whether monetary or non-monetary, that a certificant or related party receives or is entitled to receive for providing professional activities. A “conflict of interest” exists when a certificant’s financial, business, property and/or personal interests, relationships or circumstances reasonably may impair his/her ability to offer objective advice, recommendations or services. “Fee-only.” A certificant may describe his or her practice as “feeonly” if, and only if, all of the certificant’s compensation from all of his or her client work comes exclusively from the clients in the form of fixed, flat, hourly, percentage or performance-based fees. A “financial planning practitioner” is a person who engages in financial planning using the financial planning process in working with clients. “Registrant” denotes individuals who are not currently certified but have been certified by CFP Board in the past and have an entitlement, direct or indirect, to potentially use the CFP® marks. This includes individuals who have relinquished their certification and who are eligible for reinstatement without being required to pass the current CFP® Certification Examination. The Rules of Conduct apply to registrants when the conduct at issue occurred at a time when the registrant was certified; CFP Board has jurisdiction to investigate such conduct. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 28 PRINCIPLES The following is the entire Principles section of the Code. Interpretations of each of the principles will be discussed later on. CFP Board adopted the Code of Ethics to establish the highest principals and standards. These principles and general statements expressing the ethical and professional ideals certificants and registrants are expected to display in their professional activities. As such, the principals are aspirational in character and provide a source of guidance for certificants and registrants. The principals form the basis of CFP Board’s Rules of Conduct, Practice Standards and Disciplinary Rules, and these documents together reflect CFP Board’s recognition of certificants’ and registrants responsibilities to the public, clients, colleagues and employers. Principle 1 – Integrity Provide professional services with integrity. Integrity demands honesty and candor which must not be subordinated to personal gain and advantage. Certificants are placed in positions of trust by clients, and the ultimate source of that trust is the certificant’s personal integrity. Allowance can be made for innocent error and legitimate differences of opinion, but integrity cannot co-exist with deceit or subordination of one’s principles. Principle 2 – Objectivity Provide professional services objectively. Objectivity requires intellectual honesty and impartiality. Regardless of the particular service rendered or the capacity in which a certificant functions, certificants should protect the integrity of their work, maintain objectivity and avoid subordination of their judgment. Principle 3 – Competence Maintain the knowledge and skill necessary to provide professional services competently. Competence means attaining and maintaining an adequate level of knowledge and skill, and application of that knowledge and skill in providing services to clients. Competence also includes the wisdom to recognize the limitations of that knowledge and when consultation with other professionals is appropriate or referral to other professionals necessary. Certificants make a continuing commitment to learning and professional improvement. Principle 4 – Fairness Be fair and reasonable in all professional relationships. Disclose conflicts of interest. Fairness requires impartiality, intellectual honesty and disclosure of material conflicts of interest. It involves a subordination of one’s own feelings, prejudices and desires so as to achieve a proper balance of conflicting interests. Fairness is treating others in the same fashion that you would want to be treated. Principle 5 – Confidentiality Protect the confidentiality of all client information. Confidentiality means ensuring that information is accessible only to those authorized to have access. A relationship of trust and confidence with the client can only be built upon the understanding that the client’s information will remain confidential. Principle 6 – Professionalism Act in a manner that demonstrates exemplary professional conduct. Professionalism requires behaving with dignity and courtesy to clients, fellow professionals, and others in business-related activities. Certificants cooperate with fellow certificants to enhance and maintain the profession’s public image and improve the quality of services. Principle 7 – Diligence Provide professional services diligently. Diligence is the provision of services in a reasonably prompt and thorough manner, including the proper planning for, and supervision of, the rendering of professional services. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 29 RULES The following is the entire Rules section of the Code. Interpretations of the rules will be discussed later on. The Rules of conduct establish the high standards expected of certificants and describe the level of professionalism required of certificants. The Rules of Conduct are binding on all certificants, regardless of their title, position, or type of employment or method of compensation, and they govern all those who have the right to use the CFP® mark, whether or not those marks are actually used. The universe of activities engaged in by a certificants is diverse, and a certificants may perform all, some or none of the typical services provided by financial planning professionals. Some Rules may not be applicable to a certificant’s specific activity. As a result, when considering the Rules of Conduct, the certificant must determine whether a specific Rule is applicable to those services. A certificant will be deemed to be in compliance with these Rules if that certificants can demonstrate that his or her employer completed the required action. Violations of the Rules of Conduct may subject a certificant or registrant to discipline. Because CFP Board is a certifying and standards setting body for those individuals who have met and continue to meet CFP Board’s initial and ongoing certification requirements, discipline extends to the rights of registrants and certificants to use the CFP® marks. Thus, the rules are not designed to be a basis for legal liability to any third party. Rule 1.1 The certificant and the prospective client or client shall mutually agree upon the services to be provided by the certificant. Rule 1.2 If the certificant’s services include financial planning or material elements of the financial planning process, prior to entering into an agreement, the certificant shall provide written information and/or discuss with the prospective client or client the following: a. The obligations and responsibilities of each party under the agreement with respect to: i Defining goals, needs and objectives, ii Gathering and providing appropriate data, iii Examining the result of the current course of action without changes, iv The formulation of any recommended actions, v Implementation responsibilities, and vi Monitoring responsibilities. b. Compensation that any party to the agreement or any legal affiliate to a party to the agreement will or could receive under the terms of the agreement; and factors or terms that determine costs, how decisions benefit the certificant and the relative benefit to the certificant. c. Terms under which the agreement permits the certificant to offer proprietary products. © Copyright 2014 30 Financial Planning Institute, LLC All rights reserved. d. Terms under which the certificant will use other entities to meet any of the agreement’s obligations. If the certificant provides the above information in writing, the certificant shall encourage the prospective client or client to review the information and offer to answer any questions that the prospective client or client may have. Rule 1.3 If the services include financial planning or material elements of the financial planning process, the certificant or the certificant’s employer shall enter into a written agreement governing the financial planning services (“Agreement”). The Agreement shall specify: a. The parties to the Agreement, b. The date of the Agreement and its duration, c. How and on what terms each party can terminate the Agreement, and d. The services to be provided as part of the Agreement. The Agreement may consist of multiple written documents. Written documentation that includes the elements above and is used by a certificant or certificant’s employer in compliance with state and/or federal law, or the rules or regulations of any applicable self-regulatory organization, such as a Form ADV or other disclosure, shall satisfy the requirements of this Rule. Rule 1.4 A certificant shall at all times place the interest of the client ahead of his or her own. When the certificant provides financial planning or material elements of the financial planning process, the certificant owes to the client the duty of care of a fiduciary as defined by CFP Board. Rule 2.1 A certificant shall not communicate, directly or indirectly, to clients or prospective clients any false or misleading information directly or indirectly related to the certificant’s professional qualifications or services. A certificant shall not mislead any parties about the potential benefits of the certificant’s service. A certificant shall not fail to disclose or otherwise omit facts where that disclosure is necessary to avoid misleading clients. Rule 2.2 A certificant shall disclose to a prospective client or client the following information: a. An accurate and understandable description of the compensation arrangements being offered. This description must include: i. Information related to costs and compensation to the certificant and/or the certificant’s employer, and ii. Terms under which the certificant and/or the certificant’s employer may receive any other sources of compensation, and if so, what the sources of these payments are and on what they are based. b. A general summary of likely conflicts of interest between the client and the certificant, the certificant’s employer or any affiliates or third parties, including, but not limited to, information about any familial, contractual or agency relationship of the certificant or the certificant’s employer that has a potential to materially affect the relationship. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 31 c. Any information about the certificant or the certificant’s employer that could reasonably be expected to materially affect the client’s decision to engage the certificant that the client might reasonably want to know in establishing the scope and nature of the relationship, including but not limited to information about the certificant’s areas of expertise. d. Contact information for the certificant and, if applicable, the certificant’s employer. e. If the services include financial planning or material elements of the financial planning process, these disclosures must be in writing. The written disclosures may consist of multiple written documents. Written disclosures used by a certificant or certificant’s employer that includes the elements listed above, and are used in compliance with state or federal laws, or the rules or requirements of any applicable self-regulatory organization, such as a Form ADV or other disclosure documents, shall satisfy the requirements of this Rule. The certificant shall timely disclose to the client any material changes to the above information. (Rule 1.3 requires financial planning engagements to be accompanied by a written agreement specifying the services to be provided as part of the Agreement. Rule 2.2(e) requires written disclosure of compensation arrangements, among other things. Changes to services offered or compensation arrangements should be established definitively through revision of these written agreements, thereby eliminating the need for periodic updates.) Rule 3.1 A certificant shall treat information as confidential except as required in response to proper legal process; as necessitated by obligations to a certificant’s employer or partners; to defend against charges of wrongdoing; in connection with a civil dispute; or as needed to perform the services. Rule 3.2 A certificant shall take prudent steps to protect the security of information and property, including the security of stored information, whether physically or electronically, that is within the certificant’s control. Rule 3.3 A certificant shall obtain the information necessary to fulfill his or her obligations. If a certificant cannot obtain the necessary information, the certificant shall inform the prospective client or client of any and all material deficiencies. Rule 3.4 A certificant shall clearly identify the assets, if any, over which the certificant will take custody, or exercise investment discretion, or exercise supervision. Rule 3.5 A certificant shall identify and keep complete records of all funds or other property of a client in the custody, or under the discretionary authority, of the certificant. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 32 Rule 3.6 A certificant shall not borrow money from a client. Exceptions to this Rule include: a. The client is a member of the certificant’s immediate family, or b. The client is an institution in the business of lending money and the borrowing is unrelated to the professional services performed by the certificant. Rule 3.7 A certificant shall not lend money to a client. Exceptions to this Rule include: a. The client is a member of the certificant’s immediate family, or b. The certificant is an employee of an institution in the business of lending money and the money lent is that of the institution, not the certificant. Rule 3.8 A certificant shall not commingle a client’s property with the property of the certificant or the certificant’s employer, unless the commingling is permitted by law or is explicitly authorized and defined in a written agreement between the parties. Rule 3.9 A certificant shall not commingle a client’s property with other clients’ property unless the commingling is permitted by law or the certificant has both explicit written authorization to do so from each client involved and without sufficient record-keeping to track each client’s assets accurately. Rule 3.10 A certificant shall return a client’s property to the client upon request as soon as practicable or consistent with a time frame specified in an agreement with the client. Rule 4.1 A certificant shall treat prospective clients and clients fairly and provide professional services with integrity and objectivity. Rule 4.3 A certificant shall be in compliance with applicable regulatory requirements governing professional services provided to the client. Rule 4.4 A certificant shall exercise reasonable and prudent professional judgment in providing professional services to clients. Rule 4.5 In addition to the requirements of Rule 1.4, a certificant shall make and/or implement only recommendations that are suitable for the client. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 33 Rule 4.6 A certificant shall provide reasonable and prudent professional supervision or direction to any subordinate or third party to whom the certificant assigns responsibility for any client services. A certificant shall advise his or her current clients of any certification suspension or revocation he or she receives from CFP Board. Rule 4.7 A certificant shall advise his or her current clients of any certification suspension or revocation he or she receives from CFP Board. Rule 5.1 A certificant who is an employee/agent shall perform professional services with dedication to the lawful objectives of the employer/principal and in accordance with CFP Board’s Code of Ethics. Rule 5.2 A certificant who is an employee/agent shall advise his or her current employer/principal of any certification suspension or revocation he or she receives from CFP Board. Rule 6.1 A certificant shall abide by the terms of all agreements with CFP Board, including, but not limited to, using the CFP® marks properly and cooperating fully with CFP Board’s trademark and professional review operations and requirements. Rule 6.2 A certificant shall meet all CFP Board requirements, including continuing education requirements, to retain the right to use the CFP® marks. Rule 6.5 A certificant shall not engage in conduct which reflects adversely on his or her integrity or fitness as a certificant, upon the CFP® marks, or upon the profession. No equivalent FINANCIAL PLANNING PRACTICE STANDARDS and RULES The following is an update to the Practice Standards and Rules section of the Code NOTE: CFP Board considers the Financial Planning Practice Standards as the best practices for financial planning professionals, and CFP Board’s Disciplinary and Ethics Commission and Appeals Committee use them in evaluating conduct to determine if the Rules of Conduct have been violated. A few minor revisions to the introductory and explanatory materials in the Financial Planning Practice Standards have been made to ensure their consistency with the Rules of Conduct. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 34 Specific elements of the guidelines in the Financial Planning Practice Standards have been restated as binding Rules within the proposed Rules of Conduct, as outlined below. Financial Planning Practice Standards are developed and promulgated by Certified Financial Certificant Board of Standards Inc. (CFP Board) for the ultimate benefit of consumers of financial planning services. These Practice Standards are intended to: 1. Assure that the practice of financial planning by CFP® professionals is based on established norms of practice. 2. Advance professionalism in financial planning, and 3. Enhance the value of the financial planning process CFP BOARD CODE OF ETHICS AND PROFESSIONAL RESPONSIBILITY Script: Every profession that wants the respect of the public demands a high degree of ethical behavior from its members. The CFP Board has developed the Code of Ethics for the purpose of providing principles and rules to all CFP Board certificants. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 35 CFP BOARD CODE OF ETHICS PROFESSIONAL RESPONSIBILITY AND Script: There are seven principles in the Code of Ethics. We will do a brief summary of what they are about. But before that, let’s look at the Why, What, and Who of the code. Why: The Code of Ethics was adopted by the Board to provide ethical guidance to an individual who is certified to use the CFP® mark when working in any field where a special knowledge is used, or where, as a CFP® certificant, that individual is expected to act in an ethical and professionally responsible manner. What: The Code of Ethics is made up of MULITPLE parts. Part I is the Principles. Part II is the Rules of Conduct. Part III are the Practice Standards and Part IV is the Disciplinary Rules and procedures. Additionally, the Practice Standards are in integral part of the ethical business practices of CFP Board certificants. The Principles apply to all CFP Board certificants, all of the time. The Rules apply whenever they are applicable to the individuals work. The Practice Standards apply to CFP Board certificants performing personal financial planning. The Practice Standards are separate from the Code of Ethics. They are not a sub-part of the Code of Ethics. Who: The CFP Board takes the position that the Code of Ethics and Practice Standards apply to all who have earned the right to use the CFP® mark, but anyone who is registered with the CFP Board as a candidate to earn the CFP® mark. All of this is presented just before the Principles of the code as the Preamble and Applicability; Composition and Scope, and Compliance paragraphs. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 36 WHAT’S THE POINT OF HAVING A CODE OF ETHICS? Script: You may wonder: What’s the point of having a Code of Ethics? Why do we need all of this stuff? Who cares? Great questions. What’s the point of traffic laws? Why do professions go to all this work to put into writing what everyone is doing anyway? The reality is that everyone isn’t “doing it” as they should. The public wants to be able to refer to some list of rules to see if you have any guidance in how you operate your practice. And, if CFP Board is going to be responsible for making the CFP® marks a positive image in the public eye, it needs a way to measure if someone isn’t acting appropriately. So next you’re thinking that this huge set of principles, rules and practice standards is a giant trap and that the Board is just waiting to spring on you and take away your hard earned CFP certification for the slightest infraction. RELAX, it doesn’t work that way. No one is keeping score. It’s hard to imagine anyone having a complaint about the principles. They are obviously reasonable. The rules apply where they are appropriate, and the practice standards, when you read them, are mostly common sense. All of it is in place to protect you and your clients. And trust me, when it comes to giving people advice about their finances, you want to be protected. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 37 SECTION V THE PRINCIPALS Script: Now we’ll tackle the Principles. A way to remember the principles is through the saying, “I Only Care for Cash Paid Daily”. The principles correspond to the first letter of each word. The seven principles are: • • • • • • • Integrity Objectivity Competence Fairness Confidentiality Professionalism, and Diligence Now we’ll have a quiz on the details of the Principles. A score of 85% or better will be required to get credit for the workshop. JUST KIDDING! First, let’s look at them individually and see what they mean. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 38 PRINCIPLE 1 INTEGRITY Script: The first principle reads: Provide professional services with integrity. Sounds pretty straightforward. This does not mean that you must be perfect in everything you do for a client. Just be as perfect as you can be. This principle focuses on honesty and candor, and making sure that your actions are for the best interest of the client, not you. Adhering to this principle requires not just abiding by the written word of the Code of Ethics, but the spirit as well. PRINCIPLE 2 OBJECTIVITY The second principle reads: Provide professional services objectively. Hang your preconceived notions at the door. Those biases, prejudices, and old wives tales about insurance, mutual funds, stocks, tax planning, estate planning, employee benefits and the rest, have no place in the office of a professional financial planner. In the words of the CFP Board, “Objectivity requires intellectual honesty and impartiality.” © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 39 PRINCIPLE 3 COMPETENCE Principle three reads: Maintain the knowledge and skill necessary to provide professional services competently. This principle says that it’s great that you were awarded the right to use the CERTIFIED FINANCIAL PLANNER™ mark. BUT, you now have the obligation to keep up and to recognize what it is that you don’t know. Being a competent CERTIFIED FINANCIAL PLANNER™ practitioner means knowing what you know, knowing what you don’t know, the wisdom to be able to tell the difference, and the courage to admit it. PRINCIPLE 4 FAIRNESS Principle number 4 reads: Be fair and reasonable in all professional relationships. Disclose conflict(s) of interest(s) in providing such services. Being awarded the right to use the CFP® mark is not the equivalent of being anointed with sainthood. You didn’t suddenly become able to subsist on air and have all negative, hurtful, biased thoughts purged from your mind. You didn’t suddenly become separated from every financial transaction of your life. You will still have your personal point of view. You will still have a bias for or against certain financial products or industries. However, it is incumbent on you to maintain impartiality and intellectual honesty and disclose your position or beliefs whenever they MIGHT conflict with any service you provide or advice you give. For this principle, think of this modified golden rule. Do unto others what you would have others, who may have differing points of view and beliefs, do unto you. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 40 PRINCIPLE 5 CONFIDENTIALITY Principle five reads: Protect the confidentiality of all client information. When a client tells you all of his or her financial wants and desires, combined with a full disclosure of their personal finances, you are expected to keep it to yourself. Any financial planning engagement is based on trust and confidence. If you betray that trust by sharing client information, your clients won’t have any confidence that you are working in their best interest. PRINCIPLE 6 PROFESSIONALISM The sixth principle reads: Act in a manner that demonstrates exemplary professional conduct. As a member of the financial planning profession, you have an obligation to promote and maintain the image of this profession. You are expected to treat clients, other CFP Board’s certificants, and those in related professions with courtesy and dignity. Conversely, you are not to do anything that would bring discredit to the profession. CFP Board works very hard to maintain the image of its certification, and you, as beneficiaries of that effort, are expected to help. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 41 PRINCIPLE 7 DILIGENCE And the seventh principle reads: Provide professional services diligently. Doesn’t it drive you crazy when a word is defined with itself? Diligence means that you do your job of financial planning well, do it thoroughly, and do it in a timely manner. Diligence is not grabbing your client’s file two hours before your meeting and throwing something together. Diligence is not using a one-size-fits-most approach. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 42 SECTION VI THE RULES OF CONDUCT Script: Knowing the principles is a great start. However, because of the diverse nature of CFP Board certificant’s activities, CFP Board adopted the rules of conduct to provide more specific guidelines. The rules identify specific areas and activities under each principle that the CFP Board has in mind. The rules are there to help CFP certificants understand the scope of the principles. The rules recognize that all CFP Board certificants do not work the same way or have the same kinds of jobs. While all of the Principles apply to all CFP Board certificants, not all of the rules will. Each certificant has to take the time to determine if a specific rule fits the work he or she does. The rules have two digit numbers, the first digit relates to the particular section of the rules of conduct and the second number represents the order under which that particular rule falls within that section. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 43 Rules of Conduct The Rules of Conduct establish the high standards expected of certificants and describe the level of professionalism required of certificants. The Rules of Conduct are binding on all certificants, regardless of their title, position, type of employment or method of compensation, and they govern all those who have the right to use the CFP® marks, whether or not those marks are actually used. The universe of activities engaged in by a certificant is diverse, and a certificant may perform all, some or none of the typical services provided by financial planning professionals. Some Rules may not be applicable to a certificant's specific activity. As a result, when considering the Rules of Conduct, the certificant must determine whether a specific Rule is applicable to those services. A certificant will be deemed to be in compliance with these Rules if that certificant can demonstrate that his or her employer completed the required action. Violations of the Rules of Conduct may subject a certificant or registrant to discipline. Because CFP Board is a certifying and standards-setting body for those individuals who have met and continue to meet CFP Board's initial and ongoing certification requirements, discipline extends to the rights of registrants and certificants to use the CFP® marks. Thus, the Rules are not designed to be a basis for legal liability to any third party. CONTENTS of the Rules of Conduct 1. Defining the Relationship with the Prospective Client or Client 2. Information Disclosed to Prospective Clients and Clients 3. Prospective Client and Client Information and Property 4. Obligations to Prospective Clients and Clients 5. Obligations to Employers 6. Obligations to CFP Board 1. Defining the Relationship with the Prospective Client or Client 1.1 The certificant and the prospective client or client shall mutually agree upon the services to be provided by the certificant. 1.2 If the certificant's services include financial planning or material elements of the financial planning process, prior to entering into an agreement, the certificant shall provide written information and/or discuss with the prospective client or client the following: a. The obligations and responsibilities of each party under the agreement with respect to: i. Defining goals, needs and objectives, ii. Gathering and providing appropriate data, iii. Examining the result of the current course of action without changes, iv. The formulation of any recommended actions, v. Implementation responsibilities, and vi. Monitoring responsibilities. b. Compensation that any party to the agreement or any legal affiliate to a party to the agreement will or could receive under the terms of the agreement; and factors or terms that determine costs, how decisions benefit the certificant and the relative benefit to the certificant. c. Terms under which the agreement permits the certificant to offer proprietary products. d. Terms under which the certificant will use other entities to meet any of the agreement's obligations. If the certificant provides the above information in writing, the certificant shall encourage the prospective client or client to review the information and offer to answer any questions that the prospective client or client may have. 1.3 If the services include financial planning or material elements of the financial planning process, the certificant or the certificant's employer shall enter into a written agreement governing the financial planning services (“Agreement”). The Agreement shall specify: a. The parties to the Agreement, b. The date of the Agreement and its duration, c. How and on what terms each party can terminate the Agreement, and d. The services to be provided as part of the Agreement. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 44 The Agreement may consist of multiple written documents. Written documentation that includes the elements above and is used by a certificant or certificant's employer in compliance with state and/or federal law, or the rules or regulations of any applicable self-regulatory organization, such as a Form ADV or other disclosure, shall satisfy the requirements of this Rule. 1.4 A certificant shall at all times place the interest of the client ahead of his or her own. When the certificant provides financial planning or material elements of the financial planning process, the certificant owes to the client the duty of care of a fiduciary as defined by CFP Board. Rule 1.1 ensures that what you and the client are entering into is mutually agreeable. Rule 1.2 ensures provides a framework for the services you will be providing be in writing or discussed with a prospective client or client. Rule 1.3 states that when the parties enter into a financial planning engagement for services that various governing written facts be present, including the parties to the contract, date and duration, termination rights and services to be provided. Rule 1.4 requires you to put the client’s interests ahead of your own, always. Keep this rule in mind all of the time and it’s less likely any of the other rules will be broken. As stated earlier, when responding to the following series of questions, please tie back, where you can, to any of the new Learning Objectives for CFP Board Ethics CE Programs. The 2014 Learning Objectives have been re-listed here for you convenience. 1. Define elements of the fiduciary standard. 2. Determine when the fiduciary standard applies in a variety of financial planning contexts and scenarios. 3. Determine if a CFP® professional is providing financial planning services or material elements of financial planning services. 4. Explain CFP Board's compensation disclosure requirements to clients and prospective clients recommendations to the client/prospective client. 5. Communicate any potential conflicts of interest to a client at the initiation of client engagement. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 45 Let’s get ready to rumble!!! Question #1: New Code 1.4 Larry was working as a CFP® certificant for a financial services firm. He manages client assets, has complete discretionary authority over clients money, yet his firm does not recognize that any firmwide advisors are considered fiduciaries. Unbeknownst to his firm, Larry illegally uses a client’s money to buy a vacation house in Mexico for his own use. The firm gets sued by the client. The firm contends that Larry acted on his own and he and not the firm is responsible for client retribution. What kind of liability and responsibility is borne to Larry and to the Firm? Question #2: New Code 1.4 - Harmon’s financial planning practice was fee and commission. Julianna, a referral to Harmon, inherited some money from her grandmother and wanted to put it away for retirement, but not in an IRA. She wanted to avoid taxes on any earnings until retirement. Even with over 20 years from her expected retirement, she was not comfortable with the use of equities. She and Harmon discussed a number of options and decided on a Single Premium Deferred Annuity. They looked at two VAs. Aardvark Life offered 8% the first year as an incentive, adjusted annually, and with a guaranteed 2.5% minimum interest rate. It paid a straight 5% commission. Aardvark Life had one 2nd level rating, one third level rating and two 5th level ratings from four different rating agencies. Boring Life offered 7.25% for the first three years and a minimum guaranteed interest rate of 3.5%. It paid a 2% commission each year for the first five years if the annuity stayed in place; total commission of 10%. Boring Life had two top ratings, one 2nd level rating and 1 third level rating from the same four rating companies as Aardvark. In reviewing the last 10 years worth of payouts for the two companies, Boring Life seems to average a higher return, but also has higher surrender charges for seven years. Harmon recommended using Boring Life. How did Harmon do? © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 46 Question #3: New Code 1.2 - Carlton Clinebeck, a CFP® practitioner, met with Seth Watson to discuss a possible financial planning engagement. In discussing Seth’s needs and objectives, it was clear that there wasn’t much Carlton could do other than to refer him to an estate planning lawyer to do some fine tuning of his estate plan. However, Seth was moderately wealthy and the fee for doing nothing more than putting the organization of his financial life on paper could bring in a very nice fee. The work that he would do wouldn’t likely improve Seth’s financial position, and it would be the lawyer who would take care of the document preparation, but Carlton thought that Seth might be more comfortable just seeing it all on paper, so he suggested that he and Seth enter into a full financial planning relationship. Carlton gave him all of the disclosure information, laid out the fee schedule and provided a list of documents and information to be brought to the next meeting. How did Carlton do? Rules that relate to the Prospective Clients and Clients 2. Information Disclosed To Prospective Clients and Clients 2.1 A certificant shall not communicate, directly or indirectly, to clients or prospective clients any false or misleading information directly or indirectly related to the certificant's professional qualifications or services. A certificant shall not mislead any parties about the potential benefits of the certificant's service. A certificant shall not fail to disclose or otherwise omit facts where that disclosure is necessary to avoid misleading clients. 2.2 A certificant shall disclose to a prospective client or client the following information: a. An accurate and understandable description of the compensation arrangements being offered. This description must include: i. Information related to costs and compensation to the certificant and/or the certificant's employer, and ii. Terms under which the certificant and/or the certificant's employer may receive any other sources of compensation, and if so, what the sources of these payments are and on what they are based. b. A general summary of likely conflicts of interest between the client and the certificant, the certificant's employer or any affiliates or third parties, including, but not limited to, information about any familial, contractual or agency relationship of the certificant or the certificant's employer that has a potential to materially affect the relationship. c. Any information about the certificant or the certificant's employer that could reasonably be expected to materially affect the client's decision to engage the certificant that the client might reasonably want to know in establishing the scope and nature of the relationship, including but not limited to information about the certificant's areas of expertise. d. Contact information for the certificant and, if applicable, the certificant's employer. e. If the services include financial planning or material elements of the financial planning process, these disclosures must be in writing. The written disclosures may consist of multiple written documents. Written disclosures used by a certificant or cetificant's employer that includes the elements listed above, and are used in compliance with state or federal laws, or the rules or requirements of any applicable self-regulatory organization, such as a Form ADV or other disclosure documents, shall satisfy the requirements of this Rule. The certificant shall timely disclose to the client any material changes to the above information. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 47 Here are some general observations about the rules of conduct in this series. Disclosure is the focus of the 2.2 series of rules. It requires that you tell your clients everything the law says you have to tell them, and everything that materially affects the financial planning relationship. You are expected to tell your clients how you work and how you think about financial planning. Tell them of any conflicts of interest and all sources of your compensation. They need to know about everyone who will be involved in the process. How you are paid for doing financial planning is part of this and it is quite clear that you may not call yourself a fee-only financial planner if you sell products and earn a commission concurrent with doing the planning. Clients need to be told if you are an employee or working as an agent for someone else. If you know that a relationship you have with an individual or a company affects your ability to be objective or independent, tell your client. It is critically important that the client know. We can assume that you will be as objective and independent as you can be, but if the client finds out after the fact, his or her assumption may be that you were not objective. If a conflict of interest comes up after the relationship has been established, tell the client and anyone else involved, immediately. If they find out later, you have ruined the relationship. It’s better to lose a client than be faced with a lawsuit. You have to regularly disclose to your clients how you get paid. Since you need to disclose how the payments are based, what you get paid should be fair and reasonable. Rule 2.1 deals with truth in communicating misleading information. This also includes advertising. Don’t claim to know more than you do or that you can do more than you can about your professional qualifications. This means in print or in the words you speak. Honesty is the best policy. Rule 2.2 provides a framework for disclosure requirements. If entering into a financial planning relationship, these disclosures must be in writing, including requirements you have to adhere to/from other regulatory organizations. Source (and not amount) of compensation must be disclosed, © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 48 conflicts of interest that can materially affect the relationship, and employer relationships, including contact info, that can affect the scope and nature of the engagement. You have an obligation to provide disclosure to your employer, your principal if you are an agent, and/or your business partners of any activities or circumstances that might materially affect their working relationship with you. Any changes in those activities or circumstances must also be disclosed. You must also disclose to them any relevant compensation you receive. Question #4: NEW CODE 2.1 - Alec, Anne, Andrew, and Abigail all went through their financial planning studies together. All four worked for one of the national companies that use financial planning as an entrée to selling mutual funds and insurance. They became good friends and found that they worked well together. Three years after becoming certified, they decided they wanted to start their own financial planning firm. The name was easy: “AAAA Financial Planning.” They spent nearly two years working on their business plan. On the fifth anniversary of becoming certified, they opened the doors. Their company brochure had all of the required disclosure material clearly set forth. The cover proudly touted their 20 years of financial planning experience and ability to handle “all of your financial planning needs.” The same information was on their business cards and mailings they sent to all of their previous clients. What’s wrong with this picture? Question 5: New Code 2.2 - Davis partners broker’s practice and Karen share a financial planning practice. They are also in a number of real estate investments – both having real estate licenses, they own a mortgage company, and have a seasonal tax with a CPA they know. Their disclosure information includes © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 49 references to broad based, fee-only financial planning, real estate investments, credit management and tax advice. Prospective clients also learn when Davis and Karen became certified and see a list of organizations for which they have been speakers. How is their disclosure? Question #6: New Code 2.2 - Marlene Wisnant is a CFP Board certificant who specializes in the financial planning issues of divorce. She is in a small planning firm of five certificants. She agreed to do financial planning for Joan Martin who had just started her divorce proceedings. Between their first meeting and the fact finding meeting Marlene found out that one of the other certificants, with whom she did a great deal of joint work, had agreed to work with Joan’s soon to be “ex.” What is Marlene’s obligation to Joan at this point? Question #7: New Code 2.2 - Billie Swan, CFP®, was employed by Dollar & Sense Financial Planning, LLC. She is paid well in that most of the clients are fairly high end and the average client fee is in excess of $10,000 initially, with a minimum $5,000 retainer. The firm also provides asset management services, estate planning, legal document preparation and income tax preparation. A lot of Billie’s friends could use some help with their financial planning, and they really want her help because she is clearly competent in the work she does. Her friends understand that this is her profession, and other than an offhanded question now and then they feel they need to pay her for her expertise. She has a small, word of mouth practice on weekends doing financial plans for her not so wealthy friends. Does she have an obligation to tell her employer about this? © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 50 Question #8: New Code 2.2 - Steve, Karl, and Suzanne, all CFP Board certificants, agreed to establish a financial planning partnership. They each put together a list of material information about their licensing, legal status, credentials, and all of the rest of the information that they needed to provide to have full disclosure to one another. Karl, however, chose to leave out some information. Twelve years earlier, he was in the middle of a divorce and made some very bad financial choices. That led him to do some stupid things with client’s money. He lost his securities license for two years, his insurance license for a year, and was fined over $100,000. All of this happened in another state, and five years ago, when it was all over, including getting his finances straight after paying the fine, he moved to the city where he met Steve and Suzanne. Since it was over and done with, he didn’t think it was necessary to tell them about it. Is he right: is it okay not to tell Steve and Suzanne about this dark period? Rules that relate to Prospective client and Client Information 3. Prospective Client and Client Information and Property 3.1 A certificant shall treat information as confidential except as required in response to proper legal process; as necessitated by obligations to a certificant's employer or partners; to defend against charges of wrongdoing; in connection with a civil dispute; or as needed to perform the services. 3.2 A certificant shall take prudent steps to protect the security of information and property, including the security of stored information, whether physically or electronically, that is within the certificant's control. 3.3 A certificant shall obtain the information necessary to fulfill his or her obligations. If a certificant cannot obtain the necessary information, the certificant shall inform the prospective client or client of any and all material deficiencies. 3.4 A certificant shall clearly identify the assets, if any, over which the certificant will take custody, exercise investment discretion, or exercise supervision. 3.5 A certificant shall identify and keep complete records of all funds or other property of a client in the custody, or under the discretionary authority, of the certificant. 3.6 A certificant shall not borrow money from a client. Exceptions to this Rule include: a. The client is a member of the certificant's immediate family, or b. The client is an institution in the business of lending money and the borrowing is unrelated to the professional services performed by the certificant. 3.7 A certificant shall not lend money to a client. Exceptions to this Rule include: a. The client is a member of the certificant's immediate family, or b. The certificant is an employee of an institution in the business of lending money and the money lent is that of the institution, not the certificant. 3.8 A certificant shall not commingle a client's property with the property of the certificant or the certificant's employer, unless the commingling is permitted by law or is explicitly authorized and defined in a written agreement between the parties. 3.9 A certificant shall not commingle a client's property with other clients' property unless the commingling is permitted by law or the certificant has both explicit written authorization to do so from each client involved and sufficient record-keeping to track each client's assets accurately. 3.10 A certificant shall return a client's property to the client upon request as soon as practicable or consistent with a time frame specified in an agreement with the client. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 51 Rule 3.1: Information about your client’s financial affairs, your employer’s financial affairs, and your business associates’ financial affairs is to be kept confidential and should not be used for your own benefit. It doesn’t matter if disclosing it would actually cause harm or not. There are a few exceptions: a) Only as necessary to carry out the work you agreed to do for the client. b) To comply with legal requirements or legal process. c) To defend yourself against charges of wrongdoing in a court of law or in front of CFP Board’s Disciplinary and Ethics Commission. d) In connection with a civil dispute between you and your client. This requirement continues even after the relationship ends. Rule 3.2: Take the time and be prudent about protecting the security of confidential client information. Rule 3.3: Inform the client of any material deficiencies. This is important because you can not complete a reliable plan without obtaining as much relevant information as possible. The old “garbage in garbage out” adage applies here. Rules 3.4 and 3.5: Clearly identify the assets and keep complete records of all funds. Rules 3.6 and 3.7: As a general rule, do NOT borrow or lend money to a client. Period! However, there are a few exceptions worth noting. These include family members, if the certificant works for an entity that is in the business of lending money and the borrowing is unrelelated to the professional services performed by the certificant, or if the certificant works for an institution where the money lent is that of the institution and not of the certificant. Rules 3.8 and 3.9: To avoid future issues, do NOT Commingle a client’s property with your property or someone else’s unless it is permitted by law. Still, it is not advisable to do this. Rule 3.10: If your client asks for his or her original records, return them as soon as practicable. This means even if he or she owes you money. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 52 Question #9: New Code 3.1 - Markus Weimer, a CFP® practitioner, was notified by CFP Board that it received a complaint from one of his clients regarding significant questions regarding his adherence to the Code of Ethics and that the Disciplinary and Ethics Commission was investigating the allegations. He made copies of pertinent portions of the client’s file to give to the Disciplinary and Ethics Commission to review while he explains his position and defends himself. Is this permissible disclosure of confidential information? Question #10: New Code 3.1 - David, Scott and Bob started a financial planning partnership 12 years ago. Their skills and interests seem to mesh pretty well at that time. Their business did well. Scott, at age 20 got into financial trouble and had embezzled money from his employer. David and Bob knew about this unfortunate experience. It happened fifteen years before they met, and Scott had served some time in jail and repaid all of the money, plus interest. At Scott’s suggestion, he wasn’t allowed to have access to any company or client funds. Since this history was not relevant to the professional relationship that knowledge was kept among the three of them. Over time their interests and focus changed. David realized that he didn’t fit with the firm anymore, so he exercised his option to sell his share of the partnership to Scott and Bob, and left. He joined a couple of certificants he had known for many years who had been competitors of his prior firm. When David moved, he sent a letter to all of the clients with whom he had worked and told them of the change. Many of them talked to him and asked why he left the other firm. He explained that he wanted to move in a different direction than the firm was going. Would it have been permissible to divulge the information about Scott? © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 53 Question #11: New Code 3.3 - Mary Jane has had a financial planning practice for eight years. Part or her practice involved tax return preparation, One of her planning and tax clients, Jules, works in an auto body shop as a painter. He makes a good income, but like everyone else wants a little extra. For years he collected fountain pens. They were cheap for many years because no one else seemed to be collecting them. He still finds them at garage and estate sales for bargain prices. He has started selling them through an internet auction. The first year he sold a few and took in about $150. He didn’t even mention it to Mary Jane. Last year he was busy and made about $400 per month more than he paid for the pens. When he asked Mary Jane what he should do about this income, she said that it seemed to be merely a hobby and not to worry about it. Is there any Rule violation here? Question #12: New Code 3.8 - Larry’s financial planning practice involved asset management. He actively managed client money in three families of mutual funds. All were load funds, but since he controlled so much money in them, the fund companies agreed to sell the shares to him with no load. Since the money was, for all practical purposes, invested in something all of the time, Larry didn’t think it made sense to set up and pay for a checking account merely for the purpose of passing client money from the clients to the funds and back. He used his business checking account for everything. He paid his staff from it, rent, utilities, office supplies, travel, everything related to the business. He also deposited client checks in it, and, without fail, within one business day, transferred the client money into one fund or more, even if it was merely a money market fund. How’s he doing? © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 54 Question #13: New Code 3.10 - Carol Milder, a CFP® practitioner, attempted to work with Bill and Carlie Pnastry for over a year. They missed appointments, didn’t provide the requested information, gave conflicting information, and changed their minds every time she spoke with them. She was very patient and did everything she could think of to make the relationship work. As midNovember came around, and her year end planning sessions were the heaviest, Bill and Carlie started calling and demanding that she put their file in order and send it to them immediately because they needed it to do their taxes. Carol had offices in two cities, and she was not where the Pnastry’s file was. She also knew that nothing she had was necessary for them to do their taxes, and she had only copies of records. Her response was that she was working in her office on the other side of the state and that when she got back to the other office, she would mail their file to them. The response made them angry and they demanded that she have it couriered to them the next day. She reiterated what she was able to do, and at the receiving end of a hail of obscenities, hung up the phone. Was Carol in violation of any rule? Rules that relate to Obligations to Prospective Clients and Clients 4. Obligations to Prospective Clients and Clients 4.1 A certificant shall treat prospective clients and clients fairly and provide professional services with integrity and objectivity. 4.2 A certificant shall offer advice only in those areas in which he or she is competent to do so and shall maintain competence in all areas in which he or she is engaged to provide professional services. 4.3 A certificant shall be in compliance with applicable regulatory requirements governing professional services provided to the client. 4.4 A certificant shall exercise reasonable and prudent professional judgment in providing professional services to clients. 4.5 In addition to the requirements of Rule 1.4, a certificant shall make and/or implement only recommendations that are suitable for the client. 4.6 A certificant shall provide reasonable and prudent professional supervision or direction to any subordinate or third party to whom the certificant assigns responsibility for any client services. 4.7 A certificant shall advise his or her current clients of any certification suspension or revocation he or she receives from CFP Board. Rule 4.1 ensures that you treat clients fairly and provide professional services with integrity and objectivity. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 55 When you begin a business transaction with a client, you must “bend over backward” to make sure that he or she is aware of any relevant information so that they are entering into a fair and equitable transaction. Rule 4.2: CFP Board knows that you have a broad knowledge of the various areas of financial planning. CFP Board also recognizes that with the exception of the areas(s) in which you specialize, there maybe limited depth to your knowledge. This rule demands that you be aware of when it is appropriate to call in an expert. Know what you know, and know what you don’t know. There is no shame in not being an expert in all areas of financial planning. There is risk in pretending that you do. If you are NOT competent in an area, you need to either punt, bring in someone who can assist you or take the lead, or alert the client that this is not an area you get involved with and provide qualified referrals. Rule 4.3 discusses the following. You are obliged to abide by any laws, rules or regulations imposed by any governmental agencies or other applicable authorities as well as follow the rules, regulations and policies of CFP Board. This is all to be done to avoid any conduct that may detract from the CFP® mark or the financial planning profession. Further, if you operate as an investment advisor, you must meet any regulatory requirements to register and tell anyone who may be affected by that registration that you are registered. The rule also states when you shouldn’t refer to yourself as a Registered Investment Adviser, and it reiterates the SEC position that you may not use the initials RIA or R.I.A. in advertising or on business correspondence. Rule 4.4 states that a CFP Board certificant shall exercise reasonable and prudent professional judgment in providing professional services. This is where intelligent thought replaces gut level reactions. It is what you know to be true, not what you want to be true. Rule 4.5 states not to get into a financial planning engagement unless the individual’s needs and objectives warrant it, you can provide the necessary services competently, and you can make recommendations that are SUITABLE to the client. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 56 Rule 4.6 states that you are ultimately responsible for anything leaving your office. Therefore, you need to supervise very carefully, any professionals, paraplanners or admins you assign client work to. Rule 4.7 You do have an obligation to report any changes in your licensing status to your clients. Question #14: New Code 4.2 - Barbara Adams, a CFP® practitioner, has a great family financial planning practice. She works primarily with middle income families. In order to make it possible for them to pay for her services, she provides each family with a book and CD of standard legal forms so they can put together their own trusts, wills, powers of attorney, etc. She makes sure she tells them she isn’t a lawyer and can’t prepare any forms for them, but she also answers any questions they may have, to the best of her knowledge. Is this approach acceptable? Question #15: New Code 4.2 - Charmaign’s financial planning practice is broad based. The principal of her firm is a registered investment advisor. Her primary background, before earning her CFP® certification, was as a series 6 licensed registered representative for a mutual fund company. She is still a registered rep and most of her CE courses deal with investment planning, asset management and taxes. Jake and Julie Jonson are new clients of hers. She reviewed their financial information and made a number of recommendations. She included specific recommendations about investments, insurance, trusts and estate planning issues. Did she meet the requirements? © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 57 Question #16: New Code 4.4 - Wendy, a CFP® certificant provides broad based financial planning. One of her clients asked her about an investment property he was considering in a nearby suburb. Wendy had a bad experience with a piece of real estate in that suburb about 10 years ago and so she told her client to look somewhere else. Does this comply with the rules? Question #17: New Code 4.6 - Stephanie Bramel, CFP® practitioner, started her own financial planning firm 12 years ago. She now had eight other professionals working for her. Her management style was essentially hands off. She figured all of her certificants had earned their certification and deserved to be treated as professionals. So it came as a big surprise when she was notified by the Disciplinary and Ethics Commission about allegations that a certificant who worked for her had been involved in serious breaches of the Code of Ethics. Did Stephanie violate any code provision? Rules that relate to the Obligations to Employers 5. Obligations To Employers 5.1 A certificant who is an employee/agent shall perform professional services with dedication to the lawful objectives of the employer/principal and in accordance with CFP Board's Code of Ethics. 5.2 A certificant who is an employee/agent shall advise his or her current employer/principal of any certification suspension or revocation he or she receives from CFP Board. Rule 5.1: Even if you are working as an employee or agent of another person, you, as a CFP® certificant, are bound to work within the framework of the law, and your employer, and meet the requirements of these rules. Rule 5.2 states that you are always responsible to notify the current employer of any suspension or revocation from CFP Board. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 58 Question #18: New Code 5.1 - Nadia Smith, a CFP® practitioner, is with one of the large financial services firms. While working with the large company, she attends numerous meetings and training sessions, few of which are preceded with notices that information divulged in the meeting is confidential and not to leave the company. Some of these involved the methods used to determine planning fees, marketing methods, sales methods, and planning approaches. Nadia was constantly amazed that the company thought any of the information was unique to them, most of it seemed logical. Through her local association she has developed some good friendships with other certificants. Some of them were interested in how the large firm was different from the ways they were working. Some of the questions touched on areas her firm said were confidential. Since Nadia thought anything she related was either common knowledge or common sense, she wasn’t concerned about giving details. Under these circumstances, has Nadia done anything wrong? Rules that relate to the Obligations to CFP Board 6. Obligations to CFP Board 6.1 A certificant shall abide by the terms of all agreements with CFP Board, including, but not limited to, using the CFP® marks properly and cooperating fully with CFP Board's trademark and professional review operations and requirements. 6.2 A certificant shall meet all CFP Board requirements, including continuing education requirements, to retain the right to use the CFP®marks. 6.3 A certificant shall notify CFP Board of changes to contact information, including, but not limited to, e-mail address, telephone number(s) and physical address, within forty-five (45) days. 6.4 A certificant shall notify CFP Board in writing of any conviction of a crime, except misdemeanor traffic offenses or traffic ordinance violations unless such offense involves the use of alcohol or drugs, or of any professional suspension or bar within ten (10) calendar days after the date on which the certificant is notified of the conviction, suspension or bar. 6.5 A certificant shall not engage in conduct which reflects adversely on his or her integrity or fitness as a certificant, upon the CFP®marks, or upon the profession. Rule 6.1 implies that the CFP® designation must be used correctly. Any improper use of the mark requires that you succumb to CFP Board’s requirements for enforcement. Rule 6.2: Keep up with what’s going on in financial planning and meet your CE requirements. A certificant who meets CE requirements by seeking the shortest route to the required hours is not complying with the spirit of the Code of Ethics. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 59 Rules 6.3 – 6.4 requires immediate notification by you in the event that you change contact information, are convicted of a crime (other than a traffic violation). Rule 6.5 states that always be a professional at all times. Your conduct reflects positively or negatively against the mark and the profession as a whole. Question #19: New Code 6.2 -DeAnn worked very hard to prepare for her certification exam. The Code of Ethics and Practice Standards, were so full of details. She was glad that she only had to learn it once. All she wanted to do was get through the exam and then she could forget all these shalls and shall nots. Is she right? Question #20: New Code 6.5 - Philip Scatter, CFP® was proud of his certification. He spent five years in securities sales before studying for and passing the certification exam. With his new proof of knowledge and expertise he jumped right in and started accepting financial planning clients, just as his company wanted. As he reviewed the materials brought in by clients, he would sometimes see nice looking insurance needs analysis presentations along with various insurance policies. In spite of what his study materials had tried to do to sway him, he knew the truth. His most common comment was: “Look at this fancy report. Unfortunately, these guys only put it together to sell you policies that made them the most money. I’m confident I can get your insurance plan straightened out.” How professional is Philip’s demeanor in this case. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 60 Question #21: New Code 6.2 - Marley has a great financial planning practice. He sees 20 clients a week, all fee paying, sells investments, insurance, and does tax returns. As expected, 60 - 70 hour weeks are the norm. He is so busy that he doesn’t have a lot of time to read or take CE courses. He receives e-mails and mailings about CE programs that can provide his necessary hours, at bargain prices. As the deadline approaches for his CE requirements, he starts calling on these folks and finds that he can get all of his hours by reading the materials sent and taking a quiz that is intended to verify that he read all of the material. One of the reps told him that most people can get 10 hours worth of credits in about two and a half hours with each of their programs. Knowing he can’t possibly find all the CE courses to attend before his time runs out, he signs up for three “courses” that will provide all of his hours. Is Marley meeting the requirements of the rules that apply to the principle of Competence? Question #22: NEW CODE 6.5 - Hal earned his certification in 1978. He is quite proud of the fact that he was an early member of the profession. With a thriving practice and great respect from the financial planning community, he was often asked for interviews about financial planning topics. In one interview he was asked about the difference in certification requirements today compared to when he became certified. He told the interviewer that in his opinion CFP Board candidates of the last 10 years had a much more difficult time qualifying than those who came earlier. He emphasized that the long-standing CFP® certificants he knows who have worked hard to improve the image of the CFP® mark and to expand their own knowledge. The profession has matured over the years and refined its focus and image a number of times. Hal told the interviewer that he was comfortable with the way CFP Board had focused on the activities of the profession and had worked to create © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 61 practical guidelines for CFP Board certificants. He stated that he would prefer it if the CFP Board made it more clear as to what a financial planner does. Right now, financial planners operate in so many different ways and with so many different focuses that it is hard to point to a specific set of activities and say that those are the things that make someone a financial planner. He said that it probably wasn’t possible, but that it was something he thought about a lot. Has a violation taken place here? © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 62 SECTION VII. FINANCIAL PLANNING PRACTICE STANDARDS Script: The CFP Board has established an ongoing process of developing Financial Planning Practice Standards. This is the most recent development in CFP Board’s efforts to improve the image of the CFP® marks. THE PRACTICE STANDARDS Financial Planning Practice Standards Statement of Purpose for Financial Planning Practice Standards . . . . . . . . . . . . . . . . . . . . . . . . . . . History of Practice Standards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Description of Practice Standards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Format of Practice Standards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Compliance with Practice Standards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 SERIES: Establishing and Defining the Relationship with the Client 100-1 Defining the Scope of the Engagement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200 SERIES: Gathering Client Data 200-1 Determining a Client’s Personal and Financial Goals, Needs and Priorities . . . . . . 200-2 Obtaining Quantitative Information and Documents . . . . . . . . . . . . . . . . . . . . . . . . 300 SERIES: Analyzing and Evaluating the Client’s Financial Status 300-1 Analyzing and Evaluating the Client’s Information . . . . . . . . . . . . . . . . . . . . . . . . . 400 SERIES: Developing and Presenting the Financial Planning Recommendation(s) Preface to the 400 Series . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 400-1 Identifying and Evaluating Financial Planning Alternative(s) . . . . . . . . . . . . . . . . . 400-2 Developing the Financial Planning Recommendation(s) . . . . . . . . . . . . . . . . . . . . 400-3 Presenting the Financial Planning Recommendation(s) . . . . . . . . . . . . . . . . . . . . 500 SERIES: Implementing the Financial Planning Recommendation(s) 500-1 Agreeing on Implementation Responsibilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500-2 Selecting Products and Services for Implementation . . . . . . . . . . . . . . . . . . . . . . . 600 SERIES: Monitoring 600-1 Defining Monitoring Responsibilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Copyright © 1986-2011, CFP Board of Standards Inc. All rights reserved. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 63 STATEMENT OF PURPOSE FOR FINANCIAL PLANNING PRACTICE STANDARDS Financial Planning Practice Standards are developed and promulgated by Certified Financial Certificant Board of Standards Inc. (CFP Board) for the ultimate benefit of consumers of financial planning services. These Practice Standards are intended to: 1. Assure that the practice of financial planning by CERTIFIED FINANCIAL CERTIFICANT™ professionals is based on established norms of practice; 2. Advance professionalism in financial planning; and 3. Enhance the value of the financial planning process. HISTORY OF PRACTICE STANDARDS CFP Board is a professional regulatory organization founded in 1985 to benefit the public by establishing and enforcing education, examination, experience and ethics requirements for CFP® professionals. Through its certification process, CFP Board established fundamental criteria necessary for competency in the financial planning profession. In 1995, CFP Board established its Board of Practice Standards, composed exclusively of CFP® practitioners, to draft standards of practice for financial planning. The Board of Practice Standards drafted and revised the standards considering input from CFP® certificants, consumers, regulators and other organizations. CFP Board adopted the revised standards. DESCRIPTION OF PRACTICE STANDARDS A Practice Standard establishes the level of professional practice that is expected of certificants engaged in financial planning. The Practice Standards apply to certificants in performing the tasks of financial planning regardless of the person's title, job position, type of employment or method of compensation. Compliance with the Practice Standards is mandatory for certificants whose services include financial planning or material elements of the financial planning process, but all financial planning professionals are encouraged to use the Practice Standards when performing financial planning tasks or activities addressed by a Practice Standard. The Practice Standards are designed to provide certificants with a framework for the professional practice of financial planning. Similar to the Rules of Conduct, the Practice Standards are not designed to be a basis for legal liability to any third party. The Practice Standards were developed for selected financial planning activities identified in a financial certificant job analysis first conducted by CFP Board in 1987, updated in 1994 by CTB/McGraw-Hill, an independent consulting firm, and again in 1999 by the Chauncey Group. The financial planning process is defined as follows: FORMAT OF PRACTICE STANDARDS Each Practice Standard is a statement regarding an element of the financial planning process. It is followed by an explanation of the Standard, its relationship to the Code of Ethics and Rules of Conduct, and its expected impact on the public, the profession and the practitioner. The Explanation accompanying each Practice Standard explains and illustrates the meaning and purpose of the Practice Standard. The text of each Practice Standard is authoritative and directive. The related Explanation is a guide to interpretation and application of the Practice Standard based, where indicated, on a standard of reasonableness, a recurring theme throughout the Practice Standards. The Explanation is not intended to establish a professional standard or duty beyond what is contained in the Practice Standard itself. COMPLIANCEWITH PRACTICE STANDARDS The practice of financial planning consistent with these Practice Standards is required for certificants who are financial planning practitioners. The Practice Standards are used by CFP Board's Disciplinary and Ethics Commission and Appeals Committee in evaluating the certificant's conduct to determine if the Rules of Conduct have been violated, based on the Disciplinary Rules established by CFP Board. 1. Establishing and defining the relationship with a client 2. Gathering client data 3. Analyzing and evaluating the client’s financial status 4. Developing and presenting financial planning recommendations 5. Implementing the financial planning recommendations 6. Monitoring 100-1 Defining the Scope of the Engagement 200-1 Determining a Client’s Personal and Financial Goals, Needs and Priorities 200-2 Obtaining Quantitative Information and Documents 300-1 Analyzing and Evaluating the Client’s Information 400-1 Identifying and Evaluating Financial Planning Alternative(s) © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 64 400-2 Developing the Financial Planning Recommendation(s) 400-3 Presenting the Financial Planning Recommendation(s) 500-1 Agreeing on Implementation Responsibilities 500-2 Selecting Products and Services for Implementation 600-1 Defining Monitoring Responsibilities FINANCIAL PLANNING PROCESS RELATED PRACTICE STANDARD Practice Standards 100 Series ESTABLISHING AND DEFINING THE RELATIONSHIPWITH THE CLIENT 100_1: Defining the Scope of the Engagement The financial planning practitioner and the client shall mutually define the scope of the engagement before any financial planning service is provided. Explanation of this Practice Standard Prior to providing any financial planning service, the financial planning practitioner and the client shall mutually define the scope of the engagement. The process of “mutually-defining” is essential in determining what activities may be necessary to proceed with the engagement. This process is accomplished in financial planning engagements by: • Identifying the service(s) to be provided; • Disclosing the practitioner’s material conflict(s) of interest; • Disclosing the practitioner’s compensation arrangement(s); • Determining the client’s and the practitioner’s responsibilities; • Establishing the duration of the engagement; and • Providing any additional information necessary to define or limit the scope. The scope of the engagement may include one or more financial planning subject areas. It is acceptable to mutually define engagements in which the scope is limited to specific activities. Mutually defining the scope of the engagement serves to establish realistic expectations for both the client and the practitioner. This Practice Standard does not require the scope of the engagement to be in writing. However, as noted in the “Relationship” section, which follows, there may be certain disclosures that are required to be in writing. As the relationship proceeds, the scope may change by mutual agreement. This Practice Standard shall not be considered alone, but in conjunction with all other Practice Standards. Effective Date Original version, January 1, 1999. Updated version, January 1, 2002. Relationship of this Practice Standard to CFP Board’s Code of Ethics and Rules of Conduct This Practice Standard relates to CFP Board’s Code of Ethics and Rules of Conduct through Principle 4 – Fairness, Principle 7 – Diligence and Rules 1.1, 1.2, 1.3 and 2.2. Anticipated Impact of this Practice Standard Upon the Public The public is served when the relationship is based upon a mutual understanding of the engagement. Clarity of the scope of the engagement enhances the likelihood of achieving client expectations. Upon the Financial Planning Profession The profession benefits when clients are satisfied. This is more likely to take place when clients have expectations of the process, which are both realistic and clear, before services are provided. Upon the Financial Planning Practitioner A mutually-defined scope of the engagement provides a framework for the financial planning process by focusing both the client and the practitioner on the agreed upon tasks. This Practice Standard enhances the potential for positive results. Practice Standards 200 Series GATHERING CLIENT DATA 200_1: Determining a Client’s Personal and Financial Goals, Needs and Priorities © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 65 The financial planning practitioner and the client shall mutually define the client’s personal and financial goals, needs and priorities that are relevant to the scope of the engagement before any recommendation is made and/or implemented. Explanation of this Practice Standard Prior to making recommendations to the client, the financial planning practitioner and the client shall mutually define the client’s personal and financial goals, needs and priorities. In order to arrive at such a definition, the practitioner will need to explore the client's values, attitudes, expectations, and time horizons as they affect the client’s goals, needs and priorities. The process of “mutually-defining” is essential in determining what activities may be necessary to proceed with the client engagement. Personal values and attitudes shape the client’s goals and objectives and the priority placed on them. Accordingly, these goals and objectives must be consistent with the client’s values and attitudes in order for the client to make the commitment necessary to accomplish them. Goals and objectives provide focus, purpose, vision and direction for the financial planning process. It is important to determine clear and measurable objectives that are relevant to the scope of the engagement. The role of the practitioner is to facilitate the goal-setting process in order to clarify, with the client, goals and objectives. When appropriate, the practitioner shall try to assist clients in recognizing the implications of unrealistic goals and objectives. This Practice Standard addresses only the tasks of determining the client's personal and financial goals, needs and priorities; assessing the client's values, attitudes and expectations; and determining the client's time horizons. These areas are subjective and the practitioner’s interpretation is limited by what the client reveals. This Practice Standard shall not be considered alone, but in conjunction with all other Practice Standards. Effective Date Original version, January 1, 1999. Updated version, January 1, 2002. Relationship of this Practice Standard to CFP Board’s Code of Ethics and Rules of Conduct This Practice Standard relates to CFP Board’s Code of Ethics and Rules of Conduct through Principle 7 – Diligence and Rules 3.3, 4.4 and 4.5. Anticipated Impact of this Practice Standard Upon the Public The public is served when the relationship is based upon mutually-defined goals, needs and priorities. This Practice Standard reinforces the practice of putting the client’s interests first, which is intended to increase the likelihood of achieving the client’s goals and objectives. Upon the Financial Planning Profession Compliance with this Practice Standard emphasizes to the public that the client’s goals, needs and priorities are the focus of the financial planning process. This encourages the public to seek out the services of a financial planning practitioner who uses such an approach. Upon the Financial Planning Practitioner The client’s goals, needs and priorities help determine the direction of the financial planning process. This focuses the practitioner on the specific tasks that need to be accomplished. Ultimately, this will facilitate the development of appropriate recommendations. 200_2: Obtaining Quantitative Information and Documents The financial planning practitioner shall obtain sufficient quantitative information and documents about a client relevant to the scope of the engagement before any recommendation is made and/or implemented. Explanation of this Practice Standard Prior to making recommendations to the client and depending on the scope of the engagement, the financial planning practitioner shall determine what quantitative information and documents are sufficient and relevant. The practitioner shall obtain sufficient and relevant quantitative information and documents pertaining to the client's financial resources, obligations and personal situation. This information may be obtained directly from the client or other sources such as interview(s), questionnaire(s), client records and documents. The practitioner shall communicate to the client a reliance on the completeness and accuracy of the information provided and that incomplete or inaccurate information will impact conclusions and recommendations. If the practitioner is unable to obtain sufficient and relevant quantitative information and documents to form a basis for recommendations, the practitioner shall either: (a) Restrict the scope of the engagement to those matters for which sufficient and relevant information is available; or (b) Terminate the engagement. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 66 The practitioner shall communicate to the client any limitations on the scope of the engagement, as well as the fact that this limitation could affect the conclusions and recommendations. This Practice Standard shall not be considered alone, but in conjunction with all other Practice Standards. Effective Date Original version, January 1, 1999. Updated version, January 1, 2002. Relationship of this Practice Standard to CFP Board’s Code of Ethics and Professional Responsibility This Practice Standard relates to CFP Board’s Code of Ethics and Rules of Conduct through Principle 7 – Diligence and Rules 3.3, 4.4 and 4.5. Anticipated Impact of this Practice Standard Upon the Public The public is served when financial planning recommendations are based upon sufficient and relevant quantitative information and documents. This Practice Standard is intended to increase the likelihood of achieving the client’s goals and objectives. Upon the Financial Planning Profession The financial planning process requires that recommendations be made based on sufficient and relevant quantitative data. Therefore, compliance with this Practice Standard encourages the public to seek financial planning practitioners who use the financial planning process. Upon the Financial Planning Practitioner Sufficient and relevant quantitative information and documents provide the foundation for analysis. Ultimately, this will facilitate the development of appropriate recommendations. Practice Standards 300 Series ANALYZING AND EVALUATING THE CLIENT’S FINANCIAL STATUS 300_1: Analyzing and Evaluating the Client’s Information A financial planning practitioner shall analyze the information to gain an understanding of the client’s financial situation and then evaluate to what extent the client’s goals, needs and priorities can be met by the client’s resources and current course of action. Explanation of this Practice Standard Prior to making recommendations to a client, it is necessary for the financial planning practitioner to assess the client’s financial situation and to determine the likelihood of reaching the stated objectives by continuing present activities. The practitioner will utilize client-specified, mutually-agreed-upon, and/or other reasonable assumptions. Both personal and economic assumptions must be considered in this step of the process. These assumptions may include, but are not limited to, the following: • Personal assumptions, such as: retirement age(s), life expectancy(ies), income needs, risk factors, time horizon and special needs; and • Economic assumptions, such as: inflation rates, tax rates and investment returns. Analysis and evaluation are critical to the financial planning process. These activities form the foundation for determining strengths and weaknesses of the client’s financial situation and current course of action. These activities may also identify other issues that should be addressed. As a result, it may be appropriate to amend the scope of the engagement and/or to obtain additional information. Effective Date Original version, January 1, 2000. Updated version, January 1, 2002. Relationship of this Practice Standard to CFP Board’s Code of Ethics and Rules of Conduct This Practice Standard relates to CFP Board’s Code of Ethics and Rules of Conduct through Principle 2 – Objectivity, Principle 3 – Competence, Principle 7 - Diligence and Rules 1.4, 4.1, 4.4 and 4.5. Anticipated Impact of this Practice Standard Upon the Public The public is served when objective analysis and evaluation by a financial planning practitioner results in the client’s heightened awareness of specific financial planning issues. This Practice Standard is intended to increase the likelihood of achieving the client’s goals and objectives. Upon the Financial Planning Profession Objective analysis and evaluation enhances the public’s recognition of and appreciation for the © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 67 financial planning process and increases the confidence in financial planning practitioners who provide this service. Upon the Financial Planning Practitioner Analysis and evaluation helps the practitioner establish the foundation from which recommendations can be made that are specific to the client’s financial planning goals, needs and priorities. Practice Standards 400 Series DEVELOPING AND PRESENTING THE FINANCIAL PLANNING RECOMMENDATION(S) Preface to the 400 Series The 400 Series, “Developing and Presenting the Financial Planning Recommendation(s),” represents the very heart of the financial planning process. It is at this point that the financial planning practitioner, using both science and art, formulates the recommendations designed to achieve the client’s goals, needs and priorities. Experienced financial planning practitioners may view this process as one action or task. However, in reality, it is a series of distinct but interrelated tasks. These three Practice Standards emphasize the distinction among the several tasks which are part of this process. These Practice Standards can be described as, “What is Possible?,” “What is Recommended?” and “How is it Presented?” The first two Practice Standards involve the creative thought, the analysis, and the professional judgment of the practitioner, which are often performed outside the presence of the client. First, the practitioner identifies and considers the various alternatives, including continuing the present course of action (Practice Standard 400-1). Second, the practitioner develops the recommendation(s) from among the selected alternatives (Practice Standard 400-2). Once the practitioner has determined what to recommend, the final task is to communicate the recommendation(s) to the client (Practice Standard 400-3). The three Practice Standards that comprise the 400 series should not be considered alone, but in conjunction with all other Practice Standards. 400_1: Identifying and Evaluating Financial Planning Alternative(s) The financial planning practitioner shall consider sufficient and relevant alternatives to the client’s current course of action in an effort to reasonably meet the client’s goals, needs and priorities. Explanation of this Practice Standard After analyzing the client’s current situation (Practice Standard 300-1) and prior to developing and presenting the recommendation(s) (Practice Standards 400-2 and 400-3), the financial planning practitioner shall identify alternative actions. The practitioner shall evaluate the effectiveness of such actions in reasonably meeting the client’s goals, needs and priorities. This evaluation may involve, but is not limited to, considering multiple assumptions, conducting research or consulting with other professionals. This process may result in a single alternative, multiple alternatives or no alternative to the client’s current course of action. In considering alternative actions, the practitioner shall recognize and, as appropriate, take into account his or her legal and/or regulatory limitations and level of competency in properly addressing each of the client’s financial planning issues. More than one alternative may reasonably meet the client’s goals, needs and priorities. Alternatives identified by the practitioner may differ from those of other practitioners or advisers, illustrating the subjective nature of exercising professional judgment. How iEffective Date Original version, January 1, 2001. Updated version, January 1, 2002. Relationship of this Practice Standard to CFP Board’s Code of Ethics and Rules of Conduct This Practice Standard relates to CFP Board’s Code of Ethics and Rules of Conduct through Principle 2 – Objectivity, Principle 3 – Competence, Principle 6 – Professionalism, Principle 7 – Diligence and Rules 1.4, 4.1 and 4.5. 400_2: Developing the Financial Planning Recommendation(s)G THE FINANCIAL PLANNING © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 68 The financial planning practitioner shall develop the recommendation(s) based on the selected alternative(s) and the current course of action in an effort to reasonably meet the client’s goals, needs and priorities. Explanation of this Practice Standard After identifying and evaluating the alternative(s) and the client’s current course of action, the practitioner shall develop the recommendation(s) expected to reasonably meet the client’s goals, needs and priorities. A recommendation may be an independent action or a combination of actions which may need to be implemented collectively. The recommendation(s) shall be consistent with and will be directly affected by the following: • Mutually-defined scope of the engagement; • Mutually-defined client goals, needs and priorities; • Quantitative data provided by the client; • Personal and economic assumptions; • Practitioner’s analysis and evaluation of client’s current situation; and • Alternative(s) selected by the practitioner. A recommendation may be to continue the current course of action. If a change is recommended, it may be specific and/or detailed or provide a general direction. In some instances, it may be necessary for the practitioner to recommend that the client modify a goal. The recommendations developed by the practitioner may differ from those of other practitioners or advisers, yet each may reasonably meet the client’s goals, needs and priorities. Effective Date Original version, January 1, 2001. Updated, effective January 1, 2002. Relationship of this Practice Standard to CFP Board’s Code of Ethics and Rules of Conduct This Practice Standard relates to CFP Board’s Code of Ethics and Rules of Conduct through Principle 2 – Objectivity, Principle 3 – Competence, Principle 6 – Professionalism, Principle 7 – Diligence and Rules 1.4, 4.1 and 4.5. 400_3: Presenting the Financial Planning Recommendation(s) The financial planning practitioner shall communicate the recommendation(s) in a manner and to an extent reasonably necessary to assist the client in making an informed decision. Explanation of this Practice Standard When presenting a recommendation, the practitioner shall make a reasonable effort to assist the client in understanding the client’s current situation, the recommendation itself, and its impact on the ability to meet the client’s goals, needs and priorities. In doing so, the practitioner shall avoid presenting the practitioner’s opinion as fact. The practitioner shall communicate the factors critical to the client’s understanding of the recommendations. These factors may include but are not limited to material: • Personal and economic assumptions; • Interdependence of recommendations; • Advantages and disadvantages; • Risks; and/or • Time sensitivity. The practitioner should indicate that even though the recommendations may meet the client’s goals, needs and priorities, changes in personal and economic conditions could alter the intended outcome. Changes may include, but are not limited to: legislative, family status, career, investment performance and/or health. If there are conflicts of interest that have not been previously disclosed, such conflicts and how they may impact the recommendations should be addressed at this time. Presenting recommendations provides the practitioner an opportunity to further assess whether the recommendations meet client expectations, whether the client is willing to act on the recommendations, and whether modifications are necessary. Effective Date Original version, January 1, 2001. Updated version, January 1, 2002. Relationship of this Practice Standard to CFP Board’s Code of Ethics and Rules of Conduct This Practice Standard relates to CFP Board’s Code of Ethics and Rules of Conduct through Principle 1 – Integrity, Principle 2 – Objectivity, Principle 6 – Professionalism and Rules 2.1, 4.1, 4.4 and 4.5. Anticipated Impact of these Practice Standards Upon the Public The public is served when strategies and objective recommendations are developed and are communicated clearly to specifically meet each client’s individual financial planning goals, needs and priorities. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 69 Upon the Financial Planning Profession A commitment to a systematic process for the development and presentation of the financial planning recommendations advances the financial planning profession. Development of customized strategies and recommendations enhances the public’s perception of the objectivity and value of the financial planning process. The public will seek out those professionals who embrace these Practice Standards. Upon the Financial Planning Practitioner Customizing strategies and recommendations forms a foundation to communicate meaningful and responsive solutions. This increases the likelihood that a client will accept the recommendations and act upon them. These actions will contribute to client satisfaction. Practice Standards 500 Series IMPLEMENTING THE FINANCIAL PLANNING RECOMMENDATION(S): 500_1: Agreeing on Implementation Responsibilities The financial planning practitioner and the client shall mutually agree on the implementation responsibilities consistent with the scope of the engagement. Explanation of this Practice Standard The client is responsible for accepting or rejecting recommendations and for retaining and/or delegating implementation responsibilities. The financial planning practitioner and the client shall mutually agree on the services, if any, to be provided by the practitioner. The scope of the engagement, as originally defined, may need to be modified. The practitioner’s responsibilities may include, but are not limited to the following: • Identifying activities necessary for implementation; • Determining division of activities between the practitioner and the client; • Referring to other professionals; • Coordinating with other professionals; • Sharing of information as authorized; and • Selecting and securing products and/or services. If there are conflicts of interest, sources of compensation or material relationships with other professionals or advisers that have not been previously disclosed, such conflicts, sources or relationships shall be disclosed at this time. When referring the client to other professionals or advisers, the financial planning practitioner shall indicate the basis on which the practitioner believes the other professional or adviser may be qualified. If the practitioner is engaged by the client to provide only implementation activities, the scope of the engagement shall be mutually defined, orally or in writing, in accordance with Practice Standard 100-1. This scope may include such matters as the extent to which the practitioner will rely on information, analysis or recommendations provided by others. Effective Date January 1, 2002. Relationship of this Practice Standard to CFP Board’s Code of Ethics and Rules of Conduct This Practice Standard relates to CFP Board’s Code of Ethics and Rules of Conduct through Principle 3 – Competence, Principle 4 – Fairness, Principle 6 – Professionalism, Principle 7 – Diligence and Rules 1.2, 2.2, 4.1 and 4.4. 500_2: Selecting Products and Services for Implementation The financial planning practitioner shall select appropriate products and services that are consistent with the client’s goals, needs and priorities. Explanation of this Practice Standard The financial planning practitioner shall investigate products or services that reasonably address the client’s needs. The products or services selected to implement the recommendation(s) must be suitable to the client’s financial situation and consistent with the client’s goals, needs and priorities. The financial planning practitioner uses professional judgment in selecting the products and services that are in the client’s interest. Professional judgment incorporates both qualitative and quantitative information. Products and services selected by the practitioner may differ from those of other practitioners or advisers. More than one product or service may exist that can reasonably meet the client’s goals, needs and priorities. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 70 The practitioner shall make all disclosures required by applicable regulations. Effective Date January 1, 2002. Relationship of this Practice Standard to CFP Board’s Code of Ethics and Rules of Conduct This Practice Standard relates to CFP Board’s Code of Ethics and Rules of Conduct through Principle 2 – Objectivity, Principle 4 – Fairness, Principle 6 – Professionalism, Principle 7 – Diligence and Rules 1.2, 1.4, 2.2, 4.1, 4.4 and 4.5. Anticipated Impact of these Practice Standards Upon the Public The public is served when the appropriate products and services are used to implement recommendations, thus increasing the likelihood that the client’s goals will be achieved. Upon the Financial Planning Profession Over time, implementing recommendations using appropriate products and services for the client increases the credibility of the profession in the eyes of the public. Upon the Financial Planning Practitioner In the selection of products and services, putting the interest of the client first benefits the practitioner over the long-term. Practice Standards 600 Series MONITORING 600_1: Defining Monitoring Responsibilities The financial planning practitioner and client shall mutually define monitoring responsibilities. Explanation of this Practice Standard The purpose of this Practice Standard is to clarify the role, if any, of the practitioner in the monitoring process. By clarifying this responsibility, the client’s expectations are more likely to be in alignment with the level of monitoring services which the practitioner intends to provide. If engaged for monitoring services, the practitioner shall make a reasonable effort to define and communicate to the client those monitoring activities the practitioner is able and willing to provide. By explaining what is to be monitored, the frequency of monitoring and the communication method, the client is more likely to understand the monitoring service to be provided by the practitioner. The monitoring process may reveal the need to reinitiate steps of the financial planning process. The current scope of the engagement may need to be modified. Effective Date January 1, 2002. Relationship of this Practice Standard to CFP Board’s Code of Ethics and Rules of Conduct This Practice Standard relates to CFP Board’s Code of Ethics and Rules of Conduct through Principle 7 – Diligence and Rules 1.2, 3.3, 3.4 and 4.1. Anticipated Impact of this Practice Standard Upon the Public The public is served when the practitioner and client have similar perceptions and a mutual understanding about the responsibilities for monitoring the recommendation(s). Upon the Financial Planning Profession The profession benefits when clients are satisfied. Clients are more likely to be satisfied when expectations of the monitoring process are both realistic and clear. This Practice Standard promotes awareness that financial planning is a dynamic process rather than a single action. Upon the Financial Planning Practitioner A mutually-defined agreement of the monitoring responsibilities increases the potential for client satisfaction and clarifies the practitioner’s responsibilities. Question #22: For five team points: What is one of the three purposes of Practice Standards? © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 71 Question #23: For 10 team points: What are Practice Standards? Question #24: For five team points: What subsidiary organization develops and writes the Practice Standards, and who makes up the membership of the organization? Question #25: For five team points: To what extent are CFP certificants expected to follow the Practice Standards? Question #26: For five more team points: Who is encouraged to consider and use the Practice Standards? Question #27: And now for the 64 Zambian Kwacha (1.4 cent) question: The Practice Standards are based on what six topic areas? Question #28: For extra credit and a big plus sign on your permanent record: Are the Practice Standards enforceable? © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 72 Question #29: Here’s an important note. There is one line that is exactly the same for each Practice Standard. Who knows what it is? Just as no step in the financial planning process stands alone, the Practice Standards are to be applied as a whole, as they relate to one another. Okay, enough about what they are about, let’s talk about the Practice Standards themselves. The following is a discussion of what the practice standards are by the narrator discussing these topics and asking the entire audience to comment and participate, where appropriate. Practice Standard 100-1 Establishing and Defining the Relationship with the Client Defining the Scope of the Engagement The scope of the engagement shall be mutually defined by the financial planning practitioner and the client prior to providing any financial planning service. Explanation of this Practice Standard Script: The first Practice Standard deals with the first step in the financial planning process: Establishing and Defining the Relationship with the Client. There are certain things that need to be covered here: • identifying the service(s) to be provided • disclosing financial planning practitioner’s compensation arrangement(s) • determining the client’s and the financial planning practitioner’s responsibilities • establishing the duration of the engagement • providing any additional information necessary to define or limit the scope © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 73 Why is it important to identify the service(s) to be provided? Discussion Ans. No one is surprised later with differing expectations as to what the client will receive. disclose financial planning practitioner’s compensation arrangement(s)? Discussion Why is it important to Ans. If compensation questions are addressed up front, the client knows what is coming. The client can compare the expected cost with the services to determine whether he or she thinks it’s a good value. Why is it important to determine the client’s and the financial planning practitioner’s responsibilities? Discussion Financial planning requires the efforts of both parties. The certificant knows what he or she can and will provide, but the client needs to understand his or her part of the process. Try going to a physician and saying – what’s wrong with me. The physician will first want to know your symptoms and concerns. You have to play a part in the process for a successful outcome. The same applies to financial planning. Why is it important to establish the duration of the engagement? Discussion Ans. Clients may have no idea how long the process may take. How long is a Cricket match? How do you define a game of Mah Jong? If a client has no experience with the financial planning process, failure to meet his or her expectations may create anxiety. Why is it important to provide any additional information necessary to define or limit the scope? Discussion Ans. If your client comes in and expects that at the end of the process, you will have single-handedly created a new investment program, insurance plan, income tax strategy, estate plan, and created all of the various legal © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 74 documents to accomplish all of it, you may have an unhappy client if you are not competent and permitted to provide all of these services. ********** Just for the record, as you review these Practice Standards, and I’m confident that you keep the CFP Board’s blue booklet by your bed, you have probably noticed the effective dates for each one. This tells you two things. One, when the CFP Board expected you to start following it. And two; that these may be revised periodically. One of the reasons for requiring the two hour Ethics programs periodically is that some CFP Board certificants, no one in here of course, but some certificants don’t read every word the CFP Board sends to CFP certificants to ensure that they don’t miss any changes in the Code of Ethics or Practice Standards. Now let’s look at Gathering Client Data: Practice Standard 200-1: Determining a Client’s Personal and Financial Goals, Needs and Priorities A client’s personal and financial goals, needs and priorities that are relevant to the scope of the engagement and the service(s) being provided shall be mutually defined by the financial planning practitioner and the client prior to making and/or implementing any recommendations. Script: There are two Practice Standards for this step in the financial planning process. When you hear the words “Gathering Client Data,” what do you think of first? The first things that usually come to mind are: - Bank statements - Investment information - Loan agreements - Legal documents - Insurance policies - Asset valuation and ownership details © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 75 - Income information, etc. Question #30: For 10 team points: Which is one of the most important information to gather in this step? Question #31: So what is so important about this stuff? Question #32: For five team points: financial goals? How do values and attitudes affect personal What are we talking about? (group discussion) Now for the other side of the coin. 64 Practice Standard 200-2 Gathering Client Data Script: We’ve discussed to soft side of client data, now let’s look at the hard side. What was on the list of things we talked about a few minutes ago when we were considering the kinds of information we need to get for doing a financial plan? No points for this, you already heard the answer. - Bank statements © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 76 - Investment information - Loan agreements - Legal documents - Insurance policies - Asset valuation and ownership details - Income information, etc. Yes, all the fun stuff; numbers, long sentences in legalese and insuranceese, Tax returns; the quantitative data, the stuff you can sink your teeth into. So, how many of you who have been at this a while have every client bring in everything you ask for in its most current iteration? There’s one hand in the back – oops sorry, he’s shooing flies. Right, it usually takes a while to gather all of the most current information. It’s hard to create a balance sheet – a financial snapshot of a single point in time – if the information you get has current dates that spread out over a year. Question #33: Five more team points on the line: What do you do if your client won’t provide all of the “hard” information you request? You must get both options to get the points. Question #34: If restricting the scope of the work is the choice, make sure your client knows what? Okay. Now you know how to begin the process and what information to get. So what now? What do you do with all of it? Practice Standard 300-1 Analyzing and Evaluating the Client’s Financial Status Analyzing and Evaluating the Client’s Information © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 77 A financial planning practitioner shall analyze the information to gain an understanding of the client’s financial situation and then evaluate to what extent the client’s goals, needs and priorities can be met by the client’s resources and current course of action. Script: You’re sitting down sorting through the financial information with your notes about the clients hopes, dreams, attitudes, etc. and you realize that something is missing. You flip through your information gathering forms and find what you are looking for. Question #35: What specific goals and assumptions do you need to have for virtually every financial plan? Five team points if you get them all. Question #36: For five incredibly valuable team points: What are you trying to accomplish as you apply this Practice Standard? The CFP Board includes a preface to the 400 Series Practice Standards. Question #37: The 400 Series Practice Standards are based on the fourth step in the financial planning process: Developing and Presenting the Financial Planning Recommendation(s) There are currently three Practice Standards in the 400 Series. Why, and what are they based on? Okay, so let’s take a look. 70 © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 78 The first of the 400 series is Practice Standard 400-1 Developing and Presenting the Financial Planning Recommendation(s) Identifying and Evaluating Financial Planning Alternatives A financial planning practitioner shall consider sufficient and relevant alternatives to the client’s current course of action in an effort to reasonably achieve the client’s goals, needs and priorities. Script: Question #38: Five potential team points for knowing this: When you are ready to start this step in the process, what do you have and what might you determine? Question #39: For two more team points: To what extent are CFP Board certificant practitioners expected to come up with the same alternatives other CFP Board certificant practitioners would devise? Now we’ll look at the second phase of the fourth step in the process. Practice Standard 400-2 Developing and Presenting the Financial Planning Recommendation(s) Developing the Financial Planning Recommendation(s) A financial planning practitioner shall develop the recommendation(s) based on the selected alternative(s) and the current course of action in an effort to reasonably achieve the client’s goals, needs and priorities. Question #40: For five team points: Where does the practitioner start when developing specific recommendations? © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 79 When developing the recommendations what six things must be kept in mind? No points – we already went over these: Ans. • mutually defined scope of the engagement; • mutually defined client goals, needs and priorities; • quantitative data provided by the client; • personal and economic assumptions; • practitioner’s analysis and evaluation of client’s current situation; and • alternative(s) selected by the practitioner. Question #41: How specific do the recommendations need to be according to this Practice Standard? – five more team points on the line here. Now we are ready to tackle the third phase of the fourth step in the financial planning process. Practice Standard 400-3 Developing and Presenting the Financial Planning Recommendation(s) Presenting the Financial Planning Recommendation(s) A financial planning practitioner shall communicate the recommendation(s) in a manner and to an extent reasonably necessary to assist the client in making an informed decision. Script: Question #42: - Five points for this toughie: What might be the most difficult, and important, part of presenting the recommendations? - Raise your hand if you believe a client who doesn’t understand the recommendation(s) or how it, or they, will help meet his or her goals will enthusiastically jump into the implementation stage of the plan. Everyone with your hands up will have to stay and clean the erasers after class. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 80 Question #43: What are key pieces of information that the certificant needs to review with the client before getting into the presentation of recommendations? Five Team points at stake here (hint, there are two) Question #44: - What critical information needs to be included with each recommendation? Two points each for the three key pieces. These factors are not all inclusive and their maybe others. - Fitting in with the risks involved, what things might change the outcome of the planning or require plans to change? This is just a thinking exercise, and to see if anyone is still awake. So far so good. Let’s move on to the 500 Series Practice Standards. Practice Standard 500-1 Implementing the Financial Planning Recommendation(s): A financial planning practitioner and the client shall mutually agree on the implementation responsibilities consistent with the scope of the e n g a g e m e n t. Explanation of this Practice Standard Question #45: Here’s a two-part question. 45a) - To emphasize how logical much of this is, who is it who may accept or reject the recommendations as well as retaining and/or delegating responsibilities? 45b) -Why is this? Question #46: -What are some to the responsibilities the certificant has? © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 81 Question #47: - One of the things you may be asked to do periodically is make referrals to other professionals. What, if anything, does this Practice Standard tell you about making referrals? (Beware of trick questions.) On to the second part of the 500 series. Practice Standard 500-2 Implementing the Financial Planning Recommendation(s) Selecting Products and Services for Implementation A financial planning practitioner shall select appropriate products and services that are consistent with the client’s goals, needs and priorities. Question #48: - Where do you turn to come up with the specific recommendations for the products and services needed to meet your client’s needs? Five team points for this very important point. Question #49: - What types of information do you need when making a judgment? (we already discussed this) Question #50: -What is it you have to investigate and evaluate, and why? Question #51: - What do we mean by suitability? © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 82 • An 80 year old lady who is very frugal about her money situation comes into your office with $200,000, all the money she has in the world. - Give me an example of: A suitable product or service. An unsuitable product or service • A 25 year old white collar employee comes into your office asking you to develop a suitable investment plan. He has shown a huger tolerance for accepting risk in the past and wants to be more proactive in his investing than reactive. - Give me an example of: A suitable product or service. An unsuitable product or service Question #52: So, the great thing about this stage in the financial planning process is you finally get down to where there are clear, specific recommendations you can make that are the perfect ones for each client. Right? © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 83 SECTION VIII. CASE STUDIES Whew! We have covered the new Learning Objectives, Code of Ethics, and the Practice Standards. Now we’ll look at some cases and see if we can apply all the great knowledge we have gathered. The teams will be given five minutes to determine if there may have been any violations. Each team will then be given two minutes to summarize the specific violations it believes occurred. A team can receive as many as 25 points per case. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 84 CASE 1 STEVEN (SLEEPY SAM) WEST, CFP® You and Steve have been in a practice together with two other certificants for a number of years. Steve earned his nickname as a kid, but it seems that he is coming to the office more and more with bloodshot eyes, looking exhausted, but acting wired. You and the other certificants believe he has a drug and alcohol problem. His work is erratic, and what used to be among the best looking plans in the practice look like they were created and assembled by a 6th grader. The other certificant elected you to confront Steve. He exploded at your suggestion that his extracurricular activities were interfering with is abilities. He claimed he was just tired and too much coffee made him act nervous. “Besides, I stay up all night getting my client presentations done, and you hardly ever get yours done on time. You are always taking on the big clients and leaving the dregs to me.” Steve did a great job of avoiding the topic of discussion, but he was right, you do tend to take on the big clients and are usually behind in getting their plans together. Questions: 1. What is the most serious issue here? 2. If Steve is involved with drugs and/or alcohol, does he have an obligation to his partners that he isn’t meeting? 3. If you really are taking on more than your share of big cases, and not getting them handled on schedule, are you in violation of the Code? Provide specific references to the Code/standards of practice as applicable. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 85 CASE 2 MARY WESTON, CFP® Mary Weston, CFP® has been in the financial planning business for over 10 years as a partner in a three person firm. She is a Registered Investment Advisor, and Registered Representative licensed with a Series 7 license through ArchMoney Investors as her broker/dealer. Mary and eight of her friends decided to invest in a house boat on Lake Powell. It would be sort of a time-share plan. Since the boat was about $200,000 plus the cost of a mooring and a maintenance agreement with the local marina, They wanted to add at least four more owners. They had nice brochures made up and put them in their offices. All references were made to the Marina’s sales office that did this type of work for many boat owners. If any of Mary’s clients asked her about it, she told them that houseboating on Lake Powell was great fun, and that if they had any questions about it to contact the marina at the phone number or e-mail address on the brochure. Questions: 1. Did her answers to her clients violate any code principles or rules? 2. Does she have any obligation to her broker/dealer or her partners? 3. Might the SEC or NASD have any concerns here and does that involve any principles or rules? © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 86 CASE 3 THOMSON ROASTER, CFP® You and Thomson Roaster joined the local FPA chapter during the same month. You have seen him regularly for the last eight years. Last week, you were talking with a good friend of yours and the subject of financial certificants came up. Your friend asked if you knew of any certificants who specialized in divorce planning. You have done it, but it gets too ugly sometimes and you generally refer that work to Thomson. When you mention his name, your friend said that his brother, who lived in a different state, had told him years ago about someone with that name who had been convicted of embezzling money from his employer and some of the business’s clients. The only reason he remembered the name was that it was so unusual. Thomson told you he came from that state, and the same city, but never talked about what he had done there. You really have no reason to doubt your friend, but you also don’t know how to confirm it. Questions: 1. Do you have any obligation under the Code of Ethics now that you have heard this? 2. Should you provide information to your friend as to how he should proceed with the information or should you do your own investigation as to the veracity of the information? © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 87 Section IX: Disciplinary Rules and Procedures Script: To promote and maintain the integrity of its , CFP® and CERTIFIED FINANCIAL CERTIFICANT™ certification marks for the benefit of the clients and potential clients of certificants and registrants, CFP Board has the ability to enforce the provisions of the Rules of Conduct and Practice Standards. Adherence to the Rules of Conduct and compliance with the Practice Standards by certificants and registrants is required, with the potential for CFP Board sanctions against those who violate the regulations proscribed in these documents. CFP Board will follow the disciplinary rules and procedures set forth below when enforcing the Rules of Conduct and Practice Standards. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 88 SECTION IX - Disciplinary Rules and Procedures ARTICLE 1: Introduction ........................................................................................................... ....... 76 ARTICLE 2: Disciplinary and Ethics Dec.................................................................................. 76 2.1 Function and Jurisdiction of the Disciplinary and Ethics Dec ...................... .76 2.2 Powers and Duties of the Dec....................................................................... .76 2.3 Hearing Panel ................................................................................................................ .76 2.4 Disqualification............................................................................................................... .76 2.5 CFP Board Counsel .......................................................................................................... .76 ARTICLE 3: Grounds for Discipline............................................................................................ 78 ARTICLE 4: Forms of Discipline................................................................................................ ...... 78 4.1 Private Censure................................................................................................................. 78 4.2 Public Letter of Admonition ........................................................................................... 78 4.3 Suspension ........................................................................................................................ 78 4.4 Revocation ........................................................................................................................ 78 4.5 Forms of Discipline Concerning Candidates.................................................................. 78 ARTICLE 5: Interim Suspension Status ........................................................................................... 79 5.1 Issuance of a Show Cause Order .................................................................................... 79 5.2 Service............................................................................................................................... 79 5.3 Response ........................................................................................................................... 79 5.4 Failure to Respond to the Order to Show Cause.......................................................... 79 5.5 Show Cause Hearing........................................................................................................ 79 5.6 Interim Suspension........................................................................................................... 79 5.7 Automatic Reinstatement Upon Reversal of Conviction or Suspension.................... 79 5.8 Publication ........................................................................................................................ 79 ARTICLE 6: Investigation................................................................................................................... 80 6.1 Commencement ............................................................................................................... 80 6.2 Procedures for Investigation........................................................................................... 80 6.3 Probable Cause Determination Procedures .................................................................. 80 6.4 Disposition ........................................................................................................................ 80 ARTICLE 7: Complaint _ Answer _ Default...................................................................................... 80 7.1 Complaint......................................................................................................................... 80 7.2 Service of the Complaint ................................................................................................. 80 7.3 Answer.............................................................................................................................. 80 7.4 Default and Orders of Revocation and Denial ............................................................. 80 7.5 Request for Appearance.................................................................................................. 80 ARTICLE 8: Discovery and Evidence................................................................................................ 80 8.1 Discovery ........................................................................................................................... 80 8.2 Documents ........................................................................................................................ 81 8.3 Witnesses.......................................................................................................................... 81 8.4 Administrative Dismissal.................................................................................................. 81 ARTICLE 9: Hearings ......................................................................................................................... 81 9.1 Notice ............................................................................................................................... 81 9.2 Designation of a Hearing Panel ..................................................................................... 81 9.3 Procedure and Proof........................................................................................................ 81 ARTICLE 10: Report, Findings of Fact and Recommendation....................................................... 81 10.1 Hearing Panel................................................................................................................... 81 10.2 Report of the Hearing Panel .......................................................................................... 81 10.3 Power of the Commission............................................................................................... 81 ARTICLE 11: Appeals ........................................................................................................................ 82 ARTICLE 12: Conviction of a Crime or Professional Suspension................................................. 82 12.1 Proof of Conviction or Professional Suspension........................................................... 82 12.2 Duty to Report Criminal Conviction or Professional Suspension................................ 82 12.3 Commencement of Disciplinary Proceedings Upon Notice of Conviction or Professional Suspension .............................................. 82 12.4 Conviction of Serious Crime or Professional Suspension - Immediate Suspension.................................................................................................. 82 12.5 Serious Crime Defined..................................................................................................... 82 12.6 Definition of a Professional Suspension........................................................................ 82 ARTICLE 13: Settlement Procedure................................................................................................ 83 13.1 Offer of Settlement ....................................................................................................... .. 83 © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 89 13.2 Acceptance of Offer ........................................................................................................ 83 13.3 Rejection of Offer; Counter Offer.................................................................................. 83 13.4 Publication....................................................................................................................... 83 ARTICLE 14: Required Action After Revocation or Suspension.................................................. 83 ARTICLE 15: Reinstatement After Discipline .................................................................................. 84 15.1 Reinstatement After Revocation.................................................................................... 84 15.2 Reinstatement After Suspension.................................................................................... 84 15.3 Investigation.................................................................................................................... 84 15.4 Successive Petitions.......................................................................................................... 84 15.5 Reinstatement Fee........................................................................................................... 84 ARTICLE 16: Confidentiality of Proceedings................................................................................... 84 16.1 Confidentiality................................................................................................................. 84 16.2 Exceptions to Confidentiality ......................................................................................... 84 ARTICLE 17: General Provisions...................................................................................................... 84 17.1 Quorum............................................................................................................................ 84 17.2 Notice and Service ........................................................................................................... 84 17.3 Costs ................................................................................................................................. 85 17.4 Electronic Signature......................................................................................................... 85 Anonymous Case Histories .............................................................................................................. 85 Copyright © 1986-2012, Certified Financial Certificant Board of Standards Inc. All rights reserved. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 90 DISCIPLINARY RULES AND PROCEDURES (as amended November 2012, effective January 1, 2013) ARTICLE 1: INTRODUCTION Certified Financial Planner Board of Standards, Inc. (“CFP Board”) has adopted the Code of Ethics and Professional Responsibility (“Code of Ethics”), Rules of Conduct, and Financial Planning Practice Standards (“Practice Standards”), which establish the expected level of professional conduct and practice for CFP® professionals. CFP Board has also established the Fitness Standards for Candidates and Professionals Eligible for Reinstatement (“Fitness Standards”), which apply to candidates for CFP® certification and individuals who were previously certified and are eligible to reinstate the CFP® certification (“Professionals Eligible for Reinstatement”). The Code of Ethics, Rules of Conduct, Practice Standards, Disciplinary Rules and Procedures (“Disciplinary Rules”) and Fitness Standards may be amended from time to time, with revisions submitted to the public for comment before final adoption by CFP Board. To promote and maintain the integrity of its CFP®, CERTIFIED FINANCIAL PLANNER™, and certification marks (“the marks”) for the benefit of the clients and potential clients of CFP® professionals, CFP Board has the ability to enforce the provisions of the Code of Ethics, Rules of Conduct and Practice Standards. Adherence to the Code of Ethics and Rules of Conduct and compliance with the Practice Standards by CFP® professionals is required, with the potential for CFP Board sanctions against those who violate the regulations contained in these documents. CFP Board will follow the Disciplinary Rules set forth below when enforcing the Code of Ethics, Rules of Conduct and Practice Standards for CFP® professionals and enforcing the Fitness Standards. Hereafter, CFP® professionals, candidates for CFP® certification and Professionals Eligible for Reinstatement may be referred to as “Respondent” or “Respondents.” ARTICLE 2: DISCIPLINARY AND ETHICS DEC 2.1 Function and Jurisdiction of the DEC CFP Board’s Disciplinary and Ethics Commission (referred to herein as “the DEC”), formed pursuant to and governed by the bylaws of CFP Board, is charged with the duty of reviewing and taking appropriate action with respect to alleged violations of the Code of Ethics and Rules of Conduct, alleged non-compliance with the Practice Standards and conduct reviewed pursuant to the Fitness Standards. The DEC shall have original jurisdiction over all such matters. 2.2 Powers and Duties of the DEC The DEC shall be required to: (a) Evaluate the performance of the volunteers during the hearings; (b) Report annually to the Chief Executive Officer and Board of Directors of CFP Board on the operation of the DEC; (c) Provide input to the CEO on the selection of prospective DEC members. The DEC Chair and Chair-Designee shall provide input to the CEO on the © Copyright 2014 91 Financial Planning Institute, LLC All rights reserved. selection of prospective volunteers who serve temporarily on a Hearing Panel; (d) At its summer meeting each year, the DEC shall recommend to the CEO, subject to the CEO’s appointment, the DEC Chair to serve during the following calendar year; (e) Recommend to the CEO, as may be necessary and subject to review and approval of the Board of Directors, amendments to these Disciplinary Rules; (f) Adopt rules or procedures, subject to review and approval of the CEO, as may be necessary to ensure that the hearings, ratification process and disciplinary decisions are fair to all participants; and (g) Recommend to the CEO such other rules or procedures as may be necessary or appropriate. 2.3 Powers and Duties of the CEO of CFP Board The CEO shall be required to: (a) Appoint the DEC Chair, members and volunteers of the DEC; (b) Oversee the DEC to ensure it follows the established rules and procedures required to provide a fair process to all participants; (c) Ensure that each Hearing Panel is comprised of individuals who act in an impartial and objective manner and have no conflicts of interest with the complainant or Respondent subject to the complaint; (d) Conduct appropriate background investigations of prospective DEC members and volunteers; seek the input of the Board of Directors and the DEC on prospective DEC members; and seek the input of the DEC Chair and Chair-Designee on prospective volunteers; and (e) Report to the Board of Directors the intended appointments to, and activities of, the DEC. 2.4 Hearing Panel The Hearing Panel shall consist of three persons, two of whom must be CFP® professionals. A Hearing Panel shall be comprised of two DEC members and one volunteer, unless circumstances make it impractical. One member of each Hearing Panel shall serve as Chair of each hearing. The Hearing Panel Chair must be a DEC member. The Chair shall rule on all motions, objections and other matters presented at, or prior to, a hearing. 2.5 Disqualification DEC members and volunteers shall not participate in any proceeding in which they, a member of their immediate family or a member of their firm have any interest or where such participation otherwise would involve a conflict of interest or the appearance of impropriety. A Respondent must identify any conflicts with potential Hearing Panel members in his or her Answer to CFP Board’s Complaint. Failure to do so will result in the waiver of an objection to the Hearing Panel member. A Respondent may raise any conflicts arising after the filing of his/her answer with the Hearing Panel at the start of the hearing and the Chair of the Hearing Panel shall make a ruling pursuant to Article 9.4. © Copyright 2014 92 Financial Planning Institute, LLC All rights reserved. 2.6 “CFP Board Counsel,” “CFP Board Designated Counsel” and “CFP Board Advisory Counsel,” and the duties thereof: (a) CFP Board Counsel refers to the staff attorney who: i. Conducts any investigation commenced under Article 6.1; ii. Makes the probable cause determination under Article 6.3; iii. Issues Administrative Orders of Revocation under Article 7.4; and iv. Presents the case to the Hearing Panel as an advocate for CFP Board. (b) CFP Board Designated Counsel refers to the outside attorney who presents the case to the Hearing Panel as an advocate for CFP Board. (c) CFP Board Advisory Counsel refers to the attorney who acts in an advisory capacity in providing advice on the Standards of Professional Conduct and hearing procedures to the Hearing Panel and the DEC during the Ratification Meeting. (d) No person shall act as both CFP Board Counsel and CFP Board Advisory Counsel during the same set of hearings. 2.7 Venue Unless otherwise approved by the Board of Directors, CFP Board’s headquarters shall serve as a central office for the filing of requests for: (a) the investigation of Respondent conduct; (b) the coordination of such investigations; (c) the administration of all disciplinary enforcement proceedings carried out pursuant to these Disciplinary Rules; and (d) the performance of such other activities as are designated by the CEO. ARTICLE 3: GROUNDS FOR DISCIPLINE Misconduct by a Respondent, individually or in concert with others, including the following acts or omissions, shall constitute grounds for discipline, whether or not the act or omission occurred in the course of a client relationship: (a) Any act or omission that violates the provisions of the Code of Ethics and/or Rules of Conduct; (b) Any act or omission that fails to comply with the Practice Standards; (c) Any act or omission that violates the criminal laws of any State or of the United States or of any province, territory or jurisdiction of any other country, provided however, that conviction thereof in a criminal proceeding shall not be a prerequisite to the institution of disciplinary proceedings, and provided further, that acquittal in a criminal proceeding shall not bar a disciplinary action; (d) Any act that is the proper basis for professional discipline, as defined herein, provided professional discipline shall not be a prerequisite to the institution of disciplinary proceedings, and provided further, that dismissal of charges in a professional discipline proceeding shall not necessarily bar a disciplinary action; (e) Any act or omission that violates these Disciplinary Rules or that violates an order of discipline; (f) Failure to respond to a request by CFP Board staff, or obstruction of the © Copyright 2014 93 Financial Planning Institute, LLC All rights reserved. DEC, or any panel thereof, or CFP Board staff in the performance of its or their duties; (g) Any false or misleading statement made to CFP Board. The enumeration of the foregoing acts and omissions constituting grounds for discipline is not exclusive and other acts or omissions amounting to unprofessional conduct may constitute grounds for discipline. ARTICLE 4: FORMS OF DISCIPLINE In cases where no grounds for discipline have been established, the DEC may dismiss the matter as either without merit or with a cautionary letter. In all cases, the DEC has the right to require the Respondent to complete additional continuing education or other remedial work, which includes, but is not limited to, retaking the CFP® Certification Exam and/or completing the coursework required by a CFP Board-Registered Program. Such continuing education or remedial work may be ordered instead of, or in addition to, any discipline listed below. Where grounds for discipline have been established, any of the following forms of discipline may be imposed. 4.1 Private Censure The DEC may order private censure of a Respondent, which shall be an unpublished written reproach mailed by the DEC to a censured Respondent. 4.2 Public Letter of Admonition The DEC may order that a Public Letter of Admonition be issued against a Respondent, which shall be a publishable written reproach of the Respondent’s behavior. It shall be standard procedure to publish the Public Letter of Admonition in a press release or in such other form of publicity selected by the DEC. 4.3 Suspension The DEC may order suspension for a specified period of time, not to exceed five years .In the event of a suspension, CFP Board must publish the fact of the suspension together with identification of the Respondent in a press release, or in such other form of publicity as is selected by the DEC. Respondents receiving a suspension may qualify for reinstatement to use the marks as provided in Article 15. 4.4 Revocation The DEC may order permanent revocation of a Respondent’s right to use the marks. In the event of a permanent revocation it shall be standard procedure to publish the fact of the revocation together with identification of the Respondent in a press release, or in such other form of publicity as is selected by the DEC. ARTICLE 5: INTERIM SUSPENSION STATUS Interim suspension is the temporary suspension by the DEC of a CFP® professional’s right to use the marks for a definite or indefinite period of time, © Copyright 2014 94 Financial Planning Institute, LLC All rights reserved. while proceedings conducted pursuant to these Disciplinary Rules are pending against the CFP® professional. Imposition of an interim suspension shall not preclude the imposition of any other form of discipline entered by the DEC in final resolution of the disciplinary proceeding. 5.1 Issuance of a Show Cause Order Although a CFP® professional’s right to use the marks shall not ordinarily be suspended during the pendency of such proceedings, when CFP Board receives evidence that a CFP® professional has engaged in conduct: 1) that poses an immediate threat to the public; and 2) the gravity of the conduct significantly impinges upon the stature and reputation of the marks, CFP Board Counsel may issue an Order to Show Cause why the CFP® professional’s right to use the marks should not be suspended during the pendency of the proceedings. 5.2 Service CFP Board shall serve the Order to Show Cause upon the CFP® professional as provided in Article 18.2. 5.3 Response All responses to Orders to Show Cause shall be in writing and shall be submitted within 20 calendar days from the date of service of the Order to Show Cause upon the CFP® professional. Extensions and/or continuances are generally disfavored by CFP Board. CFP Board Counsel may, however, grant reasonable requests for extensions and continuances, as deemed appropriate. The CFP® professional shall, in the response, either request or waive the right to participate in the Show Cause Hearing. 5.4 Failure to Respond to the Order to Show Cause If the CFP® professional fails to file a Response within the period provided in Article 5.3, the CFP® professional shall be deemed to have waived the right to respond, the allegations set forth in the Order to Show Cause shall be deemed admitted and an interim suspension will automatically be issued. 5.5 Show Cause Hearing Upon receiving the CFP® professional’s response as provided in Article 5.3, a hearing shall be scheduled as soon as practicable before a Hearing Panel consisting of three members of the DEC, generally no more than 40 days from the date of service of the Order to Show Cause. The CFP® professional shall have the opportunity to participate at such hearing presenting arguments and evidence on his/her behalf. All evidence presented must be submitted to CFP Board Counsel with the CFP® professional’s Response to the Order to Show Cause in accordance with Article 5.3. Either party may make a motion at the hearing to admit evidence discovered by either party after the CFP® professional files a Response to the Order to Show Cause. The Chair of the Hearing Panel shall have the discretion to grant or deny the motion. CFP Board Counsel will provide the CFP® professional with the evidence submitted to the Hearing © Copyright 2014 95 Financial Planning Institute, LLC All rights reserved. Panel prior to the Show Cause Hearing. In making its determination whether to issue an interim suspension, the Hearing Panel shall consider all of the evidence presented. 5.6 Interim Suspension Upon a showing of any of the factors listed in Article 5.1, an interim suspension shall be issued, subject to review by the DEC under the provisions of Article 11.2, unless the Hearing Panel determines that the CFP® professional has provided evidence that establishes by a preponderance of the evidence that the CFP® professional does not pose an immediate threat to the public and that the gravity of the CFP® professional’s conduct does not significantly impinge upon the stature and reputation of the marks. The fact that a CFP® professional is seeking appellate review of a conviction or professional discipline shall not limit the power of the Hearing Panel to impose an interim suspension. 5.7 Automatic Interim Suspension An interim suspension shall immediately be issued without a hearing when CFP Board Counsel receives evidence of a conviction or a professional discipline in accordance with Article 13.1 for any of the following conduct: (a) Felony conviction for any crime; (b) Misdemeanor conviction for fraud, misrepresentation or crimes of moral turpitude; or (c) Revocation of a financial professional license (securities, insurance, accounting or bank-related license) unless the revocation is administrative in nature, i.e. the result of the individual determining to not renew the license by not paying the required fee and/or not completing the required continuing education. CFP Board Counsel will notify any CFP® professional subject to interim suspension under this Article as provided in Article 18.2. 5.8 Proceedings Subsequent to Interim Suspensions After the issuance of an interim suspension or an automatic interim suspension, CFP Board Counsel shall continue to investigate as outlined in Article 6. After CFP Board Counsel issues a Complaint, as outlined in Article 7, a CFP® professional will have the opportunity to be heard in accordance with the Disciplinary Rules. An Interim Suspension issued under this Article, however, is not subject to the CFP® professional’s right of appeal as outlined in Article 12. 5.9 Automatic Reinstatement Upon Reversal of Conviction or Professional Discipline A CFP® professional subject to a suspension under this Article shall have the suspension vacated immediately upon filing with the DEC a certificate demonstrating that the underlying criminal conviction or professional discipline has been reversed; provided, however, the reinstatement upon such reversal shall have no effect on any proceeding conducted pursuant to these Disciplinary Rules then pending against a CFP® professional. © Copyright 2014 96 Financial Planning Institute, LLC All rights reserved. ARTICLE 6: INVESTIGATION 6.1 Commencement Proceedings involving potential ethics violations shall be commenced upon: 1) receipt of information by CFP Board Counsel indicating a potential violation of the Code of Ethics, Rules of Conduct and/or non-compliance with the Practice Standards; or 2) disclosure by a Respondent of any matter constituting a potential violation of the Code of Ethics, Rules of Conduct and/or non-compliance with the Practice Standards. 6.2 Procedures for Investigation Upon receipt of a request for investigation containing allegations which, if true, could give rise to a violation of the Code of Ethics, Rules of Conduct and/or noncompliance with the Practice Standards, or upon the acquisition by CFP Board Counsel of information which, if true, could give rise to a violation of the Code of Ethics, Rules of Conduct and/or non-compliance with the Practice Standards, CFP Board Counsel shall give written notice to the Respondent that the Respondent is under investigation and of the general nature of the allegations asserted against the Respondent. The Respondent shall have 30 calendar days from the date of notice of the investigation to file a written response to the allegations with the CFP Board. (a) No Response. At the expiration of the 30 calendar-day period if no response has been received, CFP Board Counsel shall give written notice of a second request for information via certified mail. The Respondent shall have 20 calendar days from the date of the second request to file a written response to the allegations with CFP Board. At the expiration of the 20 calendar-day period if no response has been received, the matter shall be referred to the DEC. (b) Adverse Inference. Failure to provide requested information may give rise to an adverse inference with respect to the underlying subject matter. An adverse inference is an inference, adverse to the concerned party, drawn from silence or absence of requested evidence. This rule applies to evidence that has been destroyed, evidence that exists but the party refuses to produce, and evidence that the party has under his/her control and has not produced. This adverse inference is based upon the presumption that the party who controls the evidence would have produced it, if it had been supportive of his/her position. (c) Response. Upon receipt of a response within the prescribed time period, CFP Board Counsel shall compile all documents and materials and commence probable cause determination procedures as soon thereafter as is reasonably practicable. 6.3 Probable Cause Determination Procedures © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 97 CFP Board Counsel or his/her designee shall be responsible for determining if there is probable cause to believe grounds for discipline exist and shall: 1) dismiss the allegations as not warranting further investigation at this time; 2) dismiss the allegations with a letter of caution indicating that CFP Board Counsel has determined that based on the available evidence, the Respondent’s conduct may have violated the Code of Ethics, Rules of Conduct and/or not complied with the Practice Standards but does not warrant referral to the DEC; or 3) begin preparation and processing of a Complaint against the Respondent in accordance with Article 7. For matters that are dismissed, CFP Board reserves the right to reopen the investigation in the future if appropriate. When CFP Board Counsel issues a letter of caution, the Respondent may submit a letter in response to the letter of caution. The response letter will become part the Respondent’s record, but will not receive any additional consideration by CFP Board Counsel. The letter of caution and the response to the letter of caution will be available for consideration by the DEC. 6.4 Disposition CFP Board Counsel shall conduct CFP Board’s investigation as expeditiously as reasonably practicable. 6.5 Relinquishment A Respondent may not voluntarily relinquish his/her CFP® certification during the course of an investigation. ARTICLE 7: COMPLAINT - ANSWER - DEFAULT 7.1 Complaint An original Complaint shall be prepared by CFP Board Counsel and forwarded to the Respondent. Copies of the Complaint shall be included with the materials provided to the Hearing Panel in advance of the hearing. The Complaint shall reasonably set forth the grounds for discipline with which the Respondent is charged and the conduct or omission that gave rise to those charges. 7.2 Service of the Complaint CFP Board Counsel shall promptly serve the Complaint upon the Respondent as provided in Article 18.2. 7.3 Answer All Answers to Complaints shall be in writing. The Answer shall be submitted within 20 calendar days from the date of service of the Complaint on the Respondent. The Respondent shall file an original of such Answer with CFP Board. A copy of the Answer shall be included with the materials provided to the Hearing Panel in advance of the hearing. In the Answer, the Respondent shall respond to every material allegation contained in the Complaint. In addition, the Respondent shall set forth in the Answer any defenses or mitigating circumstances. © Copyright 2014 98 Financial Planning Institute, LLC All rights reserved. 7.4 Default and Administrative Orders of Revocation If the Respondent fails to file an Answer within the period provided by Article 7.3 or fails to pay the hearing costs assessed by CFP Board pursuant to Article 18.3, except in cases where CFP Board Counsel has granted a waiver due to financial hardship, such Respondent shall be deemed to be in default, and the allegations set forth in the Complaint shall be deemed admitted. In such circumstance, CFP Board Counsel shall serve upon the Respondent an Administrative Order of Revocation. Such orders shall state clearly and with reasonable particularity the grounds for the revocation of Respondent’s right to use the marks. These orders are subject to the Respondent’s right of appeal as outlined in Article 12. 7.5 Request for Appearance Upon the filing of an Answer, the Respondent may request an appearance at the hearing before the Hearing Panel, at which the Respondent may present arguments, witnesses and evidence on his/her behalf. Alternatively, the Respondent may request a paper review in which the DEC will consider the Complaint and Answer as well as documents contained in CFP Board’s files to make its decision. Neither CFP Board Counsel nor Respondent will be permitted to make an appearance or present witnesses. 7.6 Request for Extension or Continuance A Respondent may request an extension to answer the Complaint or a continuance of the hearing no later than within 20 calendar days from the date of service of the Complaint. Upon receipt of the request, CFP Board Counsel shall either grant or deny all requests for extension and continuances. Extensions and/or continuances are generally disfavored by CFP Board Counsel. CFP Board Counsel may, however, grant reasonable requests for extensions and continuances, as deemed appropriate. CFP Board Counsel shall not grant any extension to file an Answer to the Complaint longer than 14 calendar days. CFP Board Counsel shall not grant more than one continuance. If more than one continuance is requested, the matter shall proceed to the DEC for review of the hearing materials without appearances by CFP Board or the Respondent. ARTICLE 8: DISCOVERY AND EVIDENCE 8.1 Discovery Discovery of a disciplinary case may be obtained only after a Complaint has been issued against a Respondent. A Respondent may obtain copies of all documents in the Respondent’s disciplinary file that are not privileged or do not constitute attorney work product and are relevant to the subject matter in the pending action before the Hearing Panel. Requests for copies of CFP Board documents must be made to CFP Board Counsel in writing. Release of information contained in a Respondent’s disciplinary file is premised on the understanding that materials will be used only for purposes directly connected to the pending CFP Board action. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 99 8.2 Documents Documents submitted by a Respondent to the DEC for consideration in resolution of the issues raised during an investigation shall be limited to 100 pages. No evidence may be accepted less than 45 calendar days prior to the scheduled hearing, except by motion at the hearing. Should a Respondent deem it necessary to exceed the 100 page limit, the Respondent shall be required to submit a written memorandum that outlines clearly and with reasonable particularity how each and every document submitted by the Respondent or on his or her behalf relates to the allegations contained in the CFP Board Complaint. After reviewing such outline, the DEC shall determine which documents will be permitted. 8.3 Witnesses Witnesses, if any, shall be identified by the Respondent and CFP Board no later than 45 calendar days prior to the scheduled hearing. When witnesses are identified, the Respondent and CFP Board shall also state the nature and extent of the witnesses’ testimony, as well as whether the witnesses will appear in person or via telephone. 8.4 Respondent’s Counsel Respondent’s Counsel, if any, shall be identified to CFP Board no later than 45 calendar days prior to the scheduled hearing. When Respondent’s Counsel is identified, the Respondent shall provide the counsel’s contact information as well as whether the counsel will appear in person or via telephone. Respondent’s counsel must be an active member in good standing of the bar of a United States state, jurisdiction, possession, territory or dependency. 8.5 Administrative Dismissal If, upon receipt of a Respondent’s Answer to the Complaint, new information becomes available that eliminates all questions of fact and may warrant a dismissal of the case prior to review by a Hearing Panel, CFP Board Counsel may administratively dismiss the Complaint. ARTICLE 9: MOTIONS 9.1 Motion Respondent and/or CFP Board Counsel may file a written motion regarding procedural and/or evidentiary matters. The motion must be filed no later than 30 calendar days prior to the hearing, except as otherwise referenced in Articles 5.5 and 8.2. Filing is accomplished by depositing the motion in the U.S. Mail, by Certified Mail, return receipt requested, properly addressed in accordance with Articles 2.7 and/or 18.2. The motion must state with reasonable particularity the grounds for the motion, the relief sought and whether a hearing is requested. If the motion pertains to a specific rule or rules, the motion must identify the rules. The Chair of the Hearing Panel shall have the discretion to summarily rule on a motion without a requested hearing. © Copyright 2014 100 Financial Planning Institute, LLC All rights reserved. 9.2 Response Respondent and/or CFP Board Counsel may file a written response to any motion filed by another party. Any response must be filed no later than 10 calendar days after the filing of the motion. Filing is accomplished by depositing the response in the U.S. Mail, by Certified Mail, return receipt requested, properly addressed accordance with Articles 2.7 and/or 18.2. If a response is filed, a rebuttal is not permitted. 9.3 Length Motions shall not exceed two single-spaced pages. Attachments shall not exceed 10 pages. 9.4 Disposition of a Motion The Chair of the Hearing Panel shall rule on all motions, objections and other matters presented at, or prior to, a hearing. ARTICLE 10: HEARINGS 10.1 Notice Not less than 30 calendar days before the date set for the hearing of a Complaint, notice of such hearing shall be given as provided in Article 18.2 to the Respondent, or to the Respondent’s counsel. The notice shall designate the date and place of the hearing. 10.2 Designation of a Hearing Panel All hearings on Complaints seeking disciplinary action against a Respondent shall be conducted by the Hearing Panel. 10.3 Procedure and Proof The Hearing Panel may be guided by the rules of procedure and evidence applicable in a court of law to the extent it believes it is appropriate. Such rules, however, are not binding on the Hearing Panel. Proof of misconduct shall be established by a preponderance of the evidence. A preponderance of the evidence is a legal standard of review that generally means “more probable than not,” i.e., evidence which shows that, as a whole, the fact sought to be proved is more probable than not to have occurred. In the course of the proceedings, the Chair of the Hearing Panel shall administer affirmations. A complete record shall be made of all testimony taken at hearings before the Hearing Panel. 10.4 Recommendation CFP Board Counsel or CFP Board Designated Counsel shall present to the Hearing Panel the information and documentation gathered during the investigation and make a recommendation regarding an appropriate sanction. ARTICLE 11: REPORT, FINDINGS OF FACT AND RECOMMENDATION © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 101 11.1 Recommendation of the Hearing Panel At the conclusion of the hearing, the Hearing Panel shall record its findings of fact and recommendations and report its findings and recommendations to the DEC for its consideration. In this report, the Hearing Panel shall: 1) determine that the Complaint is not proved or that the facts as established do not warrant the imposition of discipline and recommend the Complaint be dismissed, either as without merit or with caution; or 2) refer the matter to the DEC with the recommendation that discipline by the DEC is appropriate. The recommendation of the Hearing Panel shall state specifically the form of discipline the Hearing Panel deems appropriate. The Hearing Panel may also recommend that the DEC enter other appropriate orders. In making its recommendation, the Hearing Panel may take into consideration the Respondent’s prior disciplinary record, if any, which includes, but is not limited to, any previous sanction issued by the DEC and/or a letter of caution issued by CFP Board Counsel. 11.2 Power of the DEC The DEC reserves the authority to review any determination made by the Hearing Panel in the course of a disciplinary proceeding and to enter any order with respect thereto including an order directing that further proceedings be conducted as provided by these Disciplinary Rules. The DEC shall review the recommendation of the Hearing Panel and may either approve the recommendation or remand it to the Hearing Panel for further consideration. Within 45 calendar days of the hearing, the DEC must mail by certified mail to Respondent a final order containing the DECs’ findings of fact and, if appropriate, the sanction imposed. Once the DEC has issued an order, the DEC’s decision is final. ARTICLE 12: APPEALS All appeals from orders of the DEC and orders of CFP Board Counsel shall be submitted to CFP Board’s Appeals Committee in accordance with the Rules and Procedures of the Appeals Committee. If an order of the DEC or an order of CFP Board Counsel is not appealed within 30 calendar days after notice of the order is sent to the Respondent, such order shall become final. All orders of the DEC and orders of CFP Board Counsel are appealable unless otherwise noted in these Disciplinary Rules. ARTICLE 13: CONVICTION OF A CRIME ORPROFESSIONAL DISCIPLINE 13.1 Proof of Conviction or Professional Discipline Except as otherwise provided in these Disciplinary Rules, a certificate from the clerk of any court of criminal jurisdiction indicating that a Respondent has been convicted of a crime in that court or a letter or other writing from a governmental or industry self regulatory authority to the effect that a Respondent has been the subject of an order of professional discipline (as hereinafter defined) by such authority, shall conclusively establish the existence of such conviction or such professional discipline for purposes of disciplinary proceedings and shall be © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 102 conclusive proof of the DEC of that crime or of the basis for such discipline, by the Respondent. 13.2 Duty to Report Criminal Conviction or Professional Discipline Every Respondent: (1) upon being convicted of a crime, other than minor traffic offenses; (2) upon being the subject of professional discipline; or (3) upon notification of a change to a matter previously disclosed under items (1) and (2) to CFP Board, shall notify CFP Board in writing of such conviction or professional discipline within 30 calendar days after the date on which the Respondent is notified of the conviction or professional discipline. 13.3 Commencement of Disciplinary Proceedings Upon Notice of Conviction or Professional Discipline. Upon receiving notice that a Respondent has been convicted of any crime occurring within the last 10 years, other than minor traffic offenses, or been the subject of professional discipline, CFP Board Counsel shall determine whether an investigation is warranted. CFP Board shall obtain the record of conviction or proof of discipline and, if appropriate, file a Complaint against the Respondent as provided in Article 7. If the Respondent’s criminal conviction or professional discipline is either proved or admitted as provided herein, the Respondent shall have the right to be heard by the Hearing Panel only on matters of rebuttal of any evidence presented by CFP Board Counsel other than proof of the conviction or professional discipline. 13.4 Definition of Professional Discipline Professional discipline as used herein shall include the suspension, bar or revocation as a disciplinary measure by any governmental agency, industry selfregulatory organization or professional association. ARTICLE 14: SETTLEMENT PROCEDURE A Respondent or CFP Board Counsel may propose an Offer of Settlement (“Offer”) in lieu of a disciplinary hearing pursuant to these Disciplinary Rules. Submitting an Offer shall stay all proceedings conducted pursuant to these Disciplinary Rules. 14.1 Offer of Settlement CFP Board Counsel shall be permitted to negotiate settlements with Respondents on behalf of CFP Board where it is in the best interests of all parties to attempt to arrive at an expedited resolution. Either CFP Board counsel or Respondent may initiate the settlement negotiations. CFP Board Counsel and Respondent may negotiate violations and penalties, but not factual findings unless evidence proving the contrary is produced during negotiations. CFP Board Counsel shall be authorized to reach a provisional © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 103 agreement for CFP Board. Upon agreement, the final Offer shall be reduced to writing and signed for presentation by both parties to the DEC. The Offer shall be in writing and must be submitted to CFP Board staff at least 40 calendar days prior to the Respondent’s scheduled disciplinary hearing. CFP Board Counsel may endorse the Offer to the Hearing Panel. A Hearing Panel shall consider the Offer and take one of the actions described in Articles 14.2 and 14.3. The Hearing Panel shall consider only one Offer after the Complaint is filed. Only the DEC shall have final decision making authority to accept or reject an Offer. The Offer shall contain and describe in reasonable detail: (a) The act or practice which the Respondent is alleged to have engaged in or omitted; (b) The principle, rule, regulation or statutory provision which such act, practice or omission to act is alleged to have violated; (c) The mitigating factors that were considered during the negotiations; (d) Any evidence produced during negotiations that exonerated or resulted in the recommendation of a lesser violation or penalty or the removal of same; (e) Any other information CFP Board Counsel found relevant in settlement discussions. (f) Proposed acceptance and a statement that the Respondent consents to the entry of the Offer; and (g) A waiver of all rights of appeal to CFP Board’s Appeals Committee and the courts or to otherwise challenge or contest the validity of the Order issued if the Settlement Agreement is accepted. If negotiations between CFP Board Counsel and Respondent are unsuccessful, then Respondent shall have the right to present the Offer directly to the DEC. 14.2 Acceptance of Offer If an Offer is accepted by a Hearing Panel, the decision of the Hearing Panel shall be reviewed by the DEC. The DEC’s decision to affirm the decision of the Hearing Panel to accept the Offer shall conclude the proceeding as of the date the Offer is accepted. If the Offer includes a penalty of revocation or suspension, the revocation or suspension shall become effective immediately upon execution of the Offer by the Hearing Panel and affirmation by the DEC. 14.3 Rejection of Offer; Counter Offer If the Offer is rejected by a Hearing Panel, the Offer shall be deemed void and the matters raised in the Complaint shall be set for hearing at the next meeting of the DEC. The Respondent shall not be prejudiced by the prior Offer, and it shall not be given consideration in the determination of the issues involved in the pending or any other proceeding. If the Hearing Panel deems it appropriate, it may make a Counter Settlement Offer (“Counter Offer”) to the Respondent modifying the proposed finding(s) of fact, violation(s) and/or discipline. The Respondent must respond to CFP Board within 20 calendar days from the date of service of the Counter Offer by either © Copyright 2014 104 Financial Planning Institute, LLC All rights reserved. accepting or rejecting the Counter Offer. Respondent’s failure to respond within 20 calendar days shall be considered rejection of the Counter Offer. If the Counter Offer is rejected by the Respondent, the Offer and Counter Offer shall be deemed void and the matters raised in the Complaint will be set for hearing at the next meeting of the DEC. The Respondent shall not be prejudiced by the prior Offer or the Counter Offer, and neither shall be given consideration in the determination of the issues involved in the pending or any other proceeding. ARTICLE 15: REQUIRED ACTION AFTER REVOCATION OR SUSPENSION After the entry of an order of revocation or suspension is final, the Respondent shall promptly terminate any use of the marks and in particular shall not use them in any advertising, announcement, letterhead or business card. Within 30 days of receiving an order of suspension or the execution of an Offer in which a Respondent consented to a suspension, the Respondent must provide to CFP Board evidence that he/she has ceased all use of the marks by providing copies of documents requested by the DEC in its order. Failure to provide the information requested by the DEC will result in an automatic issuance of a revocation under Article 4.4. ARTICLE 16: REINSTATEMENT AFTER DISCIPLINE 16.1 Reinstatement After Revocation Revocation shall be permanent, and there shall be no opportunity for reinstatement. 16.2 Reinstatement After Suspension Unless otherwise provided by the DEC in its order of suspension, a Respondent who has been suspended for a period of one year or less shall be automatically reinstated upon the expiration of the period of suspension, provided the Respondent files with CFP Board within 30 calendar days of the expiration of the period of suspension a request for reinstatement. A Respondent who has been suspended for a period longer than one year must petition the DEC for a reinstatement hearing within six months of the end of his/her suspension, or the Respondent shall be permanently barred from using the CFP® certification. Before any reinstatement hearing will be scheduled, the Respondent must meet all administrative requirements for recertification, pay the reinstatement hearing costs and provide evidence, if necessary, that all prior hearing costs have been paid. At the reinstatement hearing, the Respondent must prove by clear and convincing evidence that the Respondent has been rehabilitated, has complied with all applicable disciplinary orders and provisions of these Disciplinary Rules, and that the Respondent is fit to use the marks. Clear and convincing evidence means that the DEC must have no reasonable doubt that the Respondent has met his/her burden. The Respondent may prove rehabilitation by providing to the DEC: 1. Evidence that the Respondent maintained competence and learning in the area of financial planning during the suspension period; © Copyright 2014 105 Financial Planning Institute, LLC All rights reserved. 2. Evidence that the Respondent’s conduct since the issuance of the DEC’s order has been exemplary and beyond reproach; 3. Evidence that the Respondent made restitution or settled all claims from persons injured or harmed by his/her misconduct; and 4. Documentary evidence of all business activities during the suspension period. The Respondent may prove that he/she is fit to use the marks by demonstrating to the DEC: 1. Whether the Respondent has a proper understanding of CFP Board’s Standards and is willing to act in conformity with the Standards; 2. Whether the Respondent can be confidently recommended to the public as a CFP® professional; 3. How the Respondent plans to use the CFP® marks in his/her future business; and 4. Any other information obtained during the hearing that the DEC chooses to consider. 16.3 Investigation Immediately upon receipt of a petition for reinstatement, CFP Board Counsel will initiate an investigation. The petitioner shall cooperate in any such investigation, and CFP Board Counsel or CFP Board Designated Counsel shall provide to the DEC the Respondent’s past disciplinary record and any recommendation regarding reinstatement. 16.4 Successive Petitions If a Respondent is denied reinstatement, he/she must wait two years to petition again for reinstatement. The second petition must be received by CFP Board within six months of the expiration of the two -year period, or the Respondent’s right to use the marks will be revoked. If the second petition is denied, the Respondent will be permanently barred from using the marks. 16.5 Reinstatement Fee Respondents petitioning for reinstatement will be assessed the costs of the reinstatement proceeding. ARTICLE 17: CONFIDENTIALITY OF PROCEEDINGS 17.1 Confidentiality Except as otherwise provided in these Disciplinary Rules, all proceedings conducted pursuant to these Disciplinary Rules shall be confidential and the records of the DEC, Hearing Panel, CFP Board Counsel and CFP Board staff shall remain confidential and shall not be made public. 17.2 Exceptions to Confidentiality CFP Board may release the records of the proceedings, subject to privilege, if: 1) the proceeding is predicated on a criminal conviction or professional discipline as defined herein; 2) the Respondent has waived confidentiality; 3) such disclosure © Copyright 2014 106 Financial Planning Institute, LLC All rights reserved. is required by legal process of a court of law, governmental agency or an industry self-regulatory organization having appropriate jurisdiction; 4) CFP Board Counsel provides the information to a governmental agency or industry selfregulatory organization having appropriate jurisdiction; or 5) in proceedings involving a consumer, CFP Board staff contacts the consumer and/or the Respondent’s current and/or former employer to request documents relevant to the proceeding. ARTICLE 18: GENERAL PROVISIONS 18.1 Quorum Two-thirds of the members of the DEC must be present in order to constitute a quorum of such DEC, and the approval of a majority of the quorum shall be the action of such DEC. 18.2 Notice and Service Except as may otherwise be provided in these Disciplinary Rules, notice shall be in writing and the giving of notice and/or service shall be sufficient when made by certified mail sent to the last known address of the Respondent according to the records of CFP Board. In matters where a Respondent has designated counsel, notice and service shall be accomplished by certified mail to counsel’s address as provided by Respondent. 18.3 Submissions All documents received by CFP Board shall be date-stamped and deemed filed on the date received by CFP Board. All such documents shall become part of the investigative file. 18.4 Costs In all disciplinary cases wherein a proceeding is initiated, the DEC will assess against the Respondent the costs of the proceedings. In addition, a Respondent who desires an appearance, whether telephonically or in person, or a paper review, or who submits an Offer of Settlement pursuant to Article 14, will be required to submit hearing costs not less than 45 days prior to the date of the scheduled hearing. In the event that the hearing results in a dismissal without merit, the hearing costs shall be refunded to the Respondent. Hearing costs will not be refunded if the hearing results in any action other than a dismissal without merit. A Respondent who petitions for reinstatement from a suspension or revocation or who petitions for appeal shall bear the costs of such proceeding. Financial hardship. In the event a Respondent is unable to pay the required hearing costs due to financial hardship, the Respondent must submit a written statement and supporting documentation explaining his or her financial situation and request a deferral, reduction or waiver of the hearing costs. Upon receipt and review of such request, CFP Board Counsel shall have the discretion to defer, reduce or waive the required hearing costs. All written requests for a reduction or © Copyright 2014 107 Financial Planning Institute, LLC All rights reserved. waiver of hearing costs due to financial hardship must be submitted with Respondent’s Answer to the Complaint. 18.5 Electronic Signature Some documents that require a handwritten signature may be submitted electronically through CFP Board’s closed website. Any document received by CFP Board through this process shall constitute conclusive proof that: 1) the Respondent whose name appears on the document submitted such document; and 2) the Respondent intended to be bound by the terms and conditions contained therein. Accordingly, the document shall be as legally binding as any containing a handwritten signature. 18.6 Publication It shall be standard procedure to publish the fact of an interim suspension, Public Letter of Admonition, suspension, revocation or permanent bar issued pursuant to Article 4, together with identification of the CFP® professional in a press release and on CFP Board’s website. In the event proceedings pursuant to Article 14 result in a Public Letter of Admonition, suspension, revocation, or otherwise result in a termination of the right to use the marks, it shall be standard procedure to publish such fact together with identification of the Respondent in a press release and on CFP Board’s website. 18.7 Anonymous Case Histories and Sanction Guidelines Anonymous Case Histories are available through CFP Board’s website. Anonymous Case Histories are summaries of prior decisions rendered by the DEC. While the Anonymous Case Histories may be relied on by the DEC during hearings and deliberations, the Anonymous Case Histories are not binding on the DEC. The DEC considers all allegations of misconduct on a case-by-case basis, taking into consideration the details specific to each case. While CFP Board has attempted to capture in the Anonymous Case Histories the details relevant to each DEC decision, the summary nature of an Anonymous Case History may omit certain details affecting the decision. Accordingly, the decisions and/or rationale described in the Anonymous Case History may not apply to other cases reviewed by the DEC or reflect the DEC’s future interpretation or application of the Standards. The Sanction Guidelines identify specific conduct that is a violation of CFP Board’s Standards, the sanction guideline for that conduct and policy notes for the DEC to consider when imposing the appropriate sanction. The DEC is not bound by the Sanction Guidelines, which are intended, along with the Anonymous Case Histories, to guide the decision making of the DEC. When considering the appropriate sanction in a particular case, the DEC may deviate from the sanction guideline if there are aggravating facts that warrant a more severe sanction or mitigating factors that warrant a less severe sanction. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 108 Part X. Anonymous Case Histories Script: These are case studies where the events reported and described here by the CFP Board have actually happened. The CFP Board has provided many detailed scenarios involving various CFP® certificants on its website for the CFP® certificant to learn from and understand the issues affecting the public and other professionals. It is interesting to note that these cases all stem from real-life happenings! The CFP Board has provided an excellent cross-reference of these issues by topic and by the specific principal, rule or practice standard affected, and the disciplinary action charge and what was initially implemented against each wrongdoer. You will be able to see how various standards of conduct have affected CFP® certificants and what the CFP Board has done in each circumstance. It will also provide you with an understanding of what NOT to do in many situations. Due to the lack of time, we can not cover all of these examples in our program, but I would encourage you to visit the CFP Board’s website: www.cfp,net for a full description and resolution of these issues. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 109 Part XI. SAMPLE DISCLOSURE FORMS The use of the following forms is intended to help CFP® certificants meet their obligations under CFP Board’s updated Standards of Professional Conduct. CFP Board believes that using the form appropriately will supply clients with: • information about a CFP® certificant; • the services being provided, • any conflict of interest a CFP® certificant may have; and • the costs to the client associated with the services being provided, which includes compensation arrangements, financial or investment product fees, or other costs related generally to transactions or advice by a CFP® certificant. Following are three sample disclosure forms for use by CFP® certificants in complying with the disclosure and agreement requirements of CFP Board’s Rules of Conduct: Form OPS: This form may be used by any CFP® certificant to make required disclosures to prospective clients and clients prior to formalizing a relationship with a client that only involves executing transactions on behalf of or providing investment advisory services to a client. The use of this form is intended to aid a CFP® certificant fulfill CFP Board’s Rules of Conduct 2.2(a) to 2.2(d), because the CFP® certificant will not provide financial planning services or use material elements of the financial planning process. Rule 2.2 of CFP Board’s Rules of Conduct requires a CFP® certificant to make certain disclosures to prospective clients and clients prior to formalizing a relationship with a client that only involves executing transactions on behalf of or providing investment advisory services to a client. Form FPD: This form may be used by a CFP® certificant when engaged in financial planning using the financial planning process or providing services using material elements of the financial planning process integrating multiple financial planning subject areas. This form may aid a CFP® certificant fulfill CFP Board’s Rules of Conduct 1.2 and 2.2. These rules require a CFP® certificant to make certain disclosures in writing to prospective clients and clients prior to entering into an agreement for financial planning services. It may not fulfill the requirements under Rule 1.3, which requires an agreement. To fulfill that requirement, please use Form FPDA. This form guides those certificants who are investment advisors or representatives of an investment advisor. Certificants who are not investment advisors or their representatives are encouraged to contact their employers’ compliance office or legal staff for any assistance to fill out this form. Form FPDA: This form may be used by a CFP® certificant when engaged in financial planning using the financial planning process or providing services using material elements of the financial planning process integrating multiple financial planning subject areas. Form FPDA incorporates Form FPD with a sample financial planning client agreement or engagement letter. This form may aid a CFP® certificant fulfill CFP Board’s Rules of Conduct 1.2, 1.3 and 2.2. These rules require a CFP® certificant to make certain © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 110 disclosures in writing to prospective clients and clients prior to entering into an agreement for financial planning services. Rule 1.3 of CFP Board’s Rules of Conduct requires that a client agreement specify certain terms. This form guides those certificants who are investment advisors or representatives of an investment advisor. Certificants who are not investment advisors or their representatives are encouraged to contact their employers’ compliance office or legal staff for any assistance to fill out this form. Beside each item in the forms is a reference to the corresponding Rule(s) from the Rules of Conduct, referenced in brackets. Also, Forms FPD and FPDA include more guidance on the use of the U.S. Securities and Exchange Commission’s Form ADV for investment advisors. Certificants who do not use the Form ADV are encouraged to consult with their employers’ compliance office or legal staff. These forms are provided as sample models to help CFP® certificants meet the requirements of CFP Board’s Rules of Conduct. CFP® certificants are welcome to develop their own formats for written disclosures and agreements. CFP® certificants may satisfy the requirements of CFP Board’s Rules of Conduct with existing written documentation that: • includes the required terms of CFP Board’s Rules of Conduct; and • is used by a certificant or certificant’s employer in compliance with state and/or federal law, such as Form ADV or other disclosures, or the rules or regulations of any applicable self regulatory organization. Written disclosures need not be provided in a single document; multiple written documents may satisfy the written disclosure and agreement requirements if they collectively include all elements required by the Rules of Conduct. Compliance with the disclosure requirements of CFP Board’s Rules of Conduct is accomplished only when information relevant to the professional relationship (which includes everything required, pertinent and appropriate to the given client relationship) has been disclosed to the client or prospective client. Mere completion of a suggested disclosure form does not, in and of itself, constitute full compliance with the Rules of Conduct disclosure requirements. If a client lodges a complaint against a certificant, CFP Board at that time will make an independent determination of full compliance with the Rules of Conduct. Questions about CFP Board’s written disclosure and agreement requirements, and questions on any aspect of CFP Board’s updated Standards of Professional Conduct, may be submitted to standards@CFPBoard.org. Other Professional Services (Form OPS) CFP Board is providing this sample disclosure document (Form OPS) to assist you in satisfying the requirements of Rules 1.2 and 2.2 of the Rules of Conduct, which require CFP® certificants to provide specific information and disclosures to prospective clients and clients prior to entering into an arrangement to provide financial services other than financial planning services. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 111 Part I: Contact Information [See Rule 2.2(d)] A. Client’s Name and Contact Information B. Certificant and Employer’s (if applicable) Contact Information Part II: Services to be Provided A. Describe the obligations and responsibilities of each party with respect to: [Be sure the services provided to clients are allowed (or not prohibited) by the certificant’s employer or in the employer’s Form ADV.] B. Describe other professionals and/or firms the certificant may work with to provide the necessary services listed above [See Rule 1.2(d)] Part III: Material Information Relevant to the Relationship A. Sources of Compensation [See Rule 2.2(a)] 1. Describe how the certificant and/or certificant’s employer are compensated for the services provided [See Rule 2.2(a)] 2. Describe costs incurred that may be charged separately to the client [See Rule 2.2(a)] 3. Describe other sources of [direct or indirect] compensation received but not yet listed. Include source(s) and terms for receipt of compensation (i.e., 12b-1 fees; soft dollars; etc.) [See Rule 2.2(a)] 4. Include compensation that any affiliate or affiliated entity to the certificant or certificant’s employer may receive for the services provided [See Rule 1.2(b)] B. Conflicts of Interest [See Rule 2.2(b)] 1. Describe the conflicts of interest the certificant or certificant’s employers (including affiliates and affiliated entities) may have [See Rule 2.2(b)] 2. Describe the limitations placed on products, services and/or solutions the certificant may recommend under this agreement. These limitations may be caused by the relationship the certificant has with his/her employer or a limitation on products the certificant may offer, as examples [See Rule 1.2(c)] C. Describe other material information relevant to the professional relationship that the client should know before making an informed decision [See Rule 2.2(b)] Part IV: Additional Information You, the client, are encouraged to review the information contained in this disclosure form and ask the certificant any questions you may have. [See Rule 1.2] Should any material changes occur to this information, updated information will be provided to you in a reasonable time frame. [See Rule 2.2] As a CFP® certificant, I acknowledge my responsibility to adhere to the standards established in CFP Board’s Standards of Professional Conduct. [See Rule 1.4] If you become aware that my conduct may violate the Standards, you may file a complaint with CFP Board at www.CFP.net/complaint. (Optional) I hereby acknowledge the receipt the disclosures made above. __________________________ / _________ __________________________ / _________ Client’s Signature Date Client’s Signature Date _____________________________________ _____________________________________ Client’s Printed Name Client’s Printed Name __________________________ / _________ Certificant’s Signature Date © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 112 Form FPDA Rev. 6/08 Copyright © 2008, Certified Financial Planner Board of Standards, Inc. All Rights Reserved Financial Planning Disclosure Sample (Form FPD) CFP Board is providing this sample disclosure document (Form FPD) to assist you in satisfying the requirements of Rules 1.2 and 2.2 of the Rules of Conduct, which require CFP® certificants to provide specific information and disclosures to prospective clients and clients prior to entering into an agreement to provide financial planning services. If applicable, references to similar questions in your Form ADV are provided for guidance. This form may be used contemporaneously with the certificant’s employer’s client agreement that satisfies Rule 1.3 of the Rules of Conduct. Part I: Contact Information [See Rule 2.2(d)] A. Client’s Name and Contact Information [Form ADV Part 1, Item 1] B. Certificant and Employer’s (if applicable) Contact Information Part II: Services to be Provided A. Describe the obligations and responsibilities of each party with respect to: [See Rule 1.2(a)] [Be sure the services you plan to provide to your client are allowed (or not prohibited) in your Form ADV.] 1. Defining goals, needs and objectives 2. Gathering and providing appropriate data 3. Determining the results if no changes are made to the client/prospect’s current course of action 4. Determining recommendations and possible changes to the current course of action 5. Determining implementation responsibilities 6. Determining monitoring responsibilities B. Description of other professionals and/or firms the certificant may work with to provide the necessary services listed above [See Rule 1.2(d)] [Form ADV Part 1.A., Schedule D, Section 5.3(2), Section 7.A., Section 7.B. Form ADV Part II, Item 8., Item 12.B., Item 13.A. and 13.B.] Part III: Material Information Relevant to the Relationship A. Sources of Compensation [See Rule 2.2(a)] 1. Describe how the certificant and/or certificant’s employer are compensated for the services provided [See Rule 2.2(a)] [Form ADV Part 1A, Item 5.E., Item 6.B.(3), Part II, Item 9.A., 9.B., 9.C., 9.D., and 9.E., Item 13.A. and 13.B.] 2. Describe costs incurred that may be charged separately to the client [See Rule 2.2(a)] [This is probably defined in your client agreement.] 3. Describe other sources of [direct or indirect] compensation received but not yet listed. Include source(s) and terms for receipt of compensation (i.e., 12b-1 fees; soft dollars; etc.) [See Rule 2.2(a)] 4. Include compensation that any affiliate or affiliated entity to the certificant or certificant’s employer may receive for the services provided [See Rule 1.2(b)] B. Conflicts of Interest [See Rule 2.2(b)] [Form ADV Part 1, Item 8.A., 8.B., 8.C. and 8.d., Item 9.A., 9.B., 9.C., and 9.D., Item 12.B., Item 13.A. and 13.B.] 1. Describe the conflicts of interest the certificant or certificant’s employers (including affiliates and affiliated entities) may have [See © Copyright 2014 113 Financial Planning Institute, LLC All rights reserved. Rule 2.2(b)] 2. Describe the limitations placed on products, services and/or solutions the certificant may recommend under this agreement. These limitations may be caused by the relationship the certificant has with his/her employer or a limitation on products the certificant may offer, as examples [See Rule 1.2(c)] C. Describe other material information relevant to the professional relationship that the client should know before making an informed decision [See Rules 2.2(b) and 2.2(e)] Part IV: Additional Information You, the client, are encouraged to review the information contained in this disclosure form and ask the certificant any questions you may have. [See Rule 1.2] Should any material changes occur to this information, updated information will be provided to you in a reasonable time frame. [See Rule 2.2] As a CFP® certificant, I acknowledge my responsibility to adhere to the standards established in CFP Board’s Standards of Professional Conduct, including the duty of care of a fiduciary, as defined by the CFP Board. [See Rule 1.4] If you become aware that my conduct may violate the Standards, you may file a complaint with CFP Board at www.CFP.net/complaint. (Optional) I hereby acknowledge receipt of the terms of an agreement and the disclosures made above. __________________________ / _________ __________________________ / _________ Client’s Signature Date Client’s Signature Date _____________________________________ _____________________________________ Client’s Printed Name Client’s Printed Name __________________________ / _________ Certificant’s Signature Date Form FPDA Rev. 6/08 Copyright © 2008, Certified Financial Planner Board of Standards, Inc. All Rights Reserved Financial Planning Disclosure and Agreement Sample (Form FPDA) CFP Board is providing this sample disclosure document and agreement (Form FPDA) to assist you in satisfying the requirements of Rules 1.2, 1.3 and 2.2 of the Rules of Conduct, which require CFP® certificants to provide specific information and disclosures to prospective clients and clients prior to entering into an agreement to provide financial planning services. If applicable, references to similar questions in your Form ADV are provided for guidance. Part I: Contact Information for Parties to the Agreement [See Rules 1.3 and 2.2(d)] A. Client’s Name and Contact Information [Form ADV Part 1, Item 1] B. Certificant and Employer’s (if applicable) Contact Information Part II: Services to be Provided A. Describe the services to be provided under this Agreement with the Client [See Rule 1.3(d)] [Form ADV Part 1A, Item 5.G. Form ADV Part II, Item 1.A., 1.D., Item 4.A., 4.B., and 4.C. Item 10, Item 11.A. and 11.B. give general information on the services you offer clients. Don’t forget to provide a specific list of the services you provide to this particular client.] B. Describe the obligations and responsibilities of each party with respect to: [See Rule 1.2(a)] [Be sure the services you plan to provide to your Client are allowed (or not prohibited) in your Form ADV.] 1. Defining goals, needs and objectives 2. Gathering and providing appropriate data © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 114 3. Determining the results if no changes are made to the client/prospect’s current course of action 4. Determining recommendations and possible changes to the current course of action 5. Determining implementation responsibilities 6. Determining monitoring responsibilities C. Description of other professionals and/or firms the certificant may work with to provide the necessary services listed under this agreement [See Rule 1.2(d)] [Form ADV Part 1.A., Schedule D, Section 5.3(2), Section 7.A., Section 7.B. Form ADV Part II, Item 8., Item 12.B., Item 13.A. and 13.B.] Part III: Material Information Relevant to the Relationship A. Sources of Compensation [See Rule 2.2(a)] 1. Describe how the certificant and/or certificant’s employer are compensated for the services provided [See Rule 2.2(a)] [Form ADV Part 1A, Item 5.E., Item 6.B.(3), Part II, Item 9.A., 9.B., 9.C., 9.D., and 9.E., Item 13.A. and13.B., ] 2. Describe costs incurred that may be charged separately to the client [See Rule 2.2(a)] [This is probably defined in your client agreement.] 3. Describe other sources of [direct or indirect] compensation received but not yet listed. Include source(s) and terms for receipt of compensation (i.e., 12b-1 fees; soft dollars; etc.) [See Rule 2.2(a)] Page 2 Form FPD Rev. 6/08 4. Include compensation that any affiliate or affiliated entity to the certificant or certificant’s employer may receive under the terms of this agreement [See Rule 1.2(b)] B. Conflicts of Interest [See Rule 2.2(b)] [Form ADV Part 1, Item 8.A., 8.B., 8.C. and 8.d., Item 9.A., 9.B., 9.C., and 9.D., Item 12.B., Item 13.A. and 13.B. ] 1. Describe the conflicts of interest the certificant or certificant’s employers (including affiliates and affiliated entities) may have [See Rule 2.2(b)] 2. Describe the limitations placed on products, services and/or solutions the certificant may recommend under this agreement. These limitations may be caused by the relationship the certificant has with his/her employer or a limitation on products the certificant may offer, as examples [See Rule 1.2(c)] C. Describe other material information relevant to the professional relationship that the client should know before making an informed decision [See Rules 2.2(b) and 2.2(e)] Part IV: Additional Information This agreement is effective as of the date signed below and will last in duration until [________].[See Rule 1.3(b)] To terminate the agreement, [list terms each party may follow to terminate the agreement]. [See Rule 1.3(c)] You are encouraged to review the information contained in this disclosure form and ask the certificant any questions you may have. [See Rule 1.2] Should any material changes occur to this information, updated information will be provided to you in a reasonable time frame. [See Rule 2.2] As a CFP® certificant, I acknowledge my responsibility to adhere to the standards established in CFP Board’s Standards of Professional Conduct, including the duty of care of a fiduciary, as defined by CFP Board. [See Rule 1.4] If you become aware that my conduct may violate the Standards, you may file a complaint with CFP Board at www.CFP.net/complaint. (Optional) © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 115 I hereby acknowledge the terms of this Agreement and the disclosures made above. __________________________ / _________ __________________________ / _________ Client’s Signature Date Client’s Signature Date _____________________________________ _____________________________________ Client’s Printed Name Client’s Printed Name __________________________ / _________ Certificant’s Signature Date The entire Sample Disclosure form section is copywrited by CFP Board as stated below: Form OPS Rev. 6/08 Copyright © 2008, Certified Financial Planner Board of Standards, Inc. All Rights Reserved © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 116 Section XII. SANCTION GUIDELINES (effective August 27, 2012) Contents 1. Bankruptcy: Two or More Personal or Business Bankruptcies ........................... 5 2. Books and Records Violation ............................................................................... 5 3. Borrowing from Client ..................................................................................... .6 4. Breach of Contract ................................................................................................ . 6 5. Breach of Fiduciary Duty ..................................................................................... ... 7 6. Commingling ............................................................................................................ 7 7. Conflict of Interest .................................................................................................... 8 8. Continuing Education Violation ............................................................................... 9 9. Conviction within the last 10 years of a felony or any misdemeanor involving fraud, misrepresentation or crimes of moral turpitude involving a jail sentence ................10 10. Conviction within the last 10 years of a felony or any misdemeanor involving fraud, misrepresentation or crimes of moral turpitude involving probation only. ..............10 11. Diligence ............................................................................................................11 12. Employer Policies Violation ................................................................................11 13. Failure to Act in Client’s Interest Outside of a Financial Planning Relationship ..12 14. Failure to Disclose: ..............................................................................................12 a) Failure to Disclose to CFP Board ........................................................................12 b) Failure to Provide in Writing, Discuss, or Disclose Required Information to Client 13 15. Failure to Pay Back Loan to Firm ........................................................................13 16. Failure to Enter into a Written Financial Planning Agreement While in a Financial Planning Engagement .... 14 17. Failure to Respond to a CFP Board Request for Information or Notice of Investigation ................................. 14 18. Failure to Supervise .............................................................................................15 19. Forgery ................................................................................................................15 20. Fraud, Misrepresentation or Deceit .....................................................................16 (a) Fraud Involving Professional Activities ..............................................................16 (b) “Holding Out” as a Financial Planner to a Client, Then Not Providing Financial Planning Services to that Client...........................................................................................................................17 (c) Misrepresentation to Non-Clients .........................................................................17 (d) Misrepresentation to Clients and Prospective Clients............. ...........................17 21. Judgment ....................................................................................................17 22. Inappropriate Relationship with Client.................................................................17 23. Loaning Money to Client .................................................................................18 24. Misdemeanor Criminal Convictions ...................................................................18 25. Misuse of the CFP® Marks ................................................................................19 26. Ponzi Scheme .......................................................................................................20 27. Practicing Without a Professional License ...........................................................21 28. Revocation of a financial professional license (e.g. registered securities representative, broker/dealer, insurance, accountant or investment advisor), unless the revocation is administrative in nature, i.e. the result of © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 117 the individual’s determining not to renew the license by not paying the required fees. ........................................ 21 29. Revocation or suspension of a non-financial professional license (e.g. real estate, attorney) or certification, unless the revocation is administrative in nature, i.e. the result of the individual’s determining not to renew the license by not paying the required fees. .............................................................................................................. 22 30. Securities Law Violation .....................................................................................23 31. Suitability Violation ............................................................................................25 32. Professional Discipline as defined in Article 13.6 involving a suspension for up to one calendar month (30 days) ......................................................................................... 33. Professional discipline as defined in Article 13.6 involving a suspension for more than one calendar month (30 days) and less than three calendar months (90 days) .26 34. Professional discipline as defined in Article 13.6 involving a suspension for more than three months (90 days).......................................................................................... 35. Unauthorized Use of Designations......................................................................28 36. Unauthorized Use of the CFP® Marks...............................................................28 Introduction to Sanction Guidelines Purpose of the Sanction Guidelines The mission of Certified Financial Planner Board of Standards, Inc. (CFP Board) is to benefit the public by granting the CFP® certification and upholding it as the recognized standard of excellence for competent and ethical personal financial planning. CFP Board’s Disciplinary Rules and Procedures (Disciplinary Rules) outline CFP Board’s procedures for investigating incidents of allegedly unethical behavior and enforcing its Standards of Professional Conduct (Standards), which includes the Code of Ethics and Professional Responsibility (Code of Ethics), Rules of Conduct and Financial Planning Practice Standards (Practice Standards), which establish standards of ethical conduct for CERTIFIED FINANCIAL PLANNER™ professionals. In cases where violations are found, CFP Board may impose discipline ranging from a private letter of censure or public admonition to suspension or revocation of the right to use the CFP® marks. CFP Board’s enforcement process includes written notice to individuals under investigation, an opportunity to respond to the matters under investigation and any related allegations of misconduct, the opportunity to appear at any hearing that may be conducted with regard to allegations of misconduct (including opportunities to be represented by legal counsel and to introduce witnesses and evidence), and the right to appeal decisions involving discipline. CFP Board has developed these Sanction Guidelines to assist the Disciplinary and Ethics Commission (DEC), the group charged with conducting disciplinary hearings in accordance with CFP Board’s Disciplinary Rules, in imposing disciplinary action against CFP® professionals when necessary and to promote consistency in the imposition of sanctions for similar offenses. The Sanction Guidelines are also designed to assist the Appeals Committee of the Board of Directors, which considers appeals of DEC decisions. The Sanction Guidelines are not binding on the DEC or Appeals Committee; the Sanction Guidelines are intended to serve as guidance only. Deviation from the Sanction Guidelines by the DEC and/or Appeals © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 118 Committee is not in and of itself clear error as defined in the Rules and Procedures of the Appeals Committee. It is CFP Board’s intent that publication of these Sanction Guidelines will provide notice to CFP® professionals and others to identify the types of sanctions that will follow from specific types of conduct that CFP Board deems are not in compliance with the Standards. The Sanction Guidelines may also be useful in determining the appropriateness of offers of settlement proposed in cases presented to the DEC and Appeals Committee. Principal Considerations CFP Board has adopted the following list of factors to assist the DEC and Appeals Committee in evaluation of whether discipline is warranted. These factors are not absolute and are meant to serve as guidance. The DEC and Appeals Committee may consider other factors in addition to the factors listed below. The Sanction Guidelines contain additional factors that the DEC and Appeals Committee should consider when making an evaluation. Although a factor listed below may be an “aggravating factor,” the absence of that factor does not necessarily lead to an inference of mitigation. The DEC and Appeals Committee have discretion to determine the relevancy of the factors listed below and will evaluate each case on a case-by-case basis taking into consideration the facts and circumstances of the particular case. For violations that are not addressed within the Sanction Guidelines, the DEC and Appeals Committee are encouraged to look to the Sanction Guidelines for comparable violations. The following factors may serve as either aggravating or mitigating factors: 1. Did the CFP® professional have a prior disciplinary history? If yes, what is the nature of his or her prior disciplinary history? 2. Did the CFP® professional acknowledge the conduct and the harm that resulted from that conduct? 3. Has the CFP® professional exhibited exemplary conduct since the violation? 4. Did the CFP® professional attempt to remedy or rectify the misconduct prior to detection? 5. Did the conduct occur more than 5 years ago? 6. Did the CFP® professional reasonably rely on the assistance of counsel or the assistance of an accountant? 7. Was there a pattern of misconduct? 8. Were there numerous violations? 9. Did the CFP® professional engage in the conduct over an extended period of time? 10. Did the CFP® professional attempt to conceal his or her misconduct? 11. What was the mental state (i.e., negligent, reckless or intentional) of the CFP® professional? 12. Did the CFP® professional’s misconduct result in direct or indirect harm or injury to the client? If yes, what was the nature and extent of the harm or injury? 13. Did the CFP® professional provide extraordinary cooperation with CFP Board? 14. Did the CFP® professional intentionally fail to cooperate with CFP Board? 15. What was the level of sophistication of the injured or affected client(s)? 16. Has the CFP® professional filed for bankruptcy? © Copyright 2014 119 Financial Planning Institute, LLC All rights reserved. The following factors should not be considered aggravating or mitigating: 1. The CFP® professional was forced or compelled to pay restitution. 2. The CFP® professional agreed to the client’s demand for certain improper behavior or settled a lawsuit. 3. A complaint or lawsuit against the CFP® professional was withdrawn. Amendments to the Sanction Guidelines The Sanction Guidelines may be amended from time to time. CFP Board will publish for comment any material changes to the Sanction Guidelines prior to implementation. Sanction Guidelines Substantial revisions to CFP Board’s Standards were adopted in May 2007 with an effective date of July 1, 2008 and an enforcement date of January 1, 2009. The revision included the development of the Rules of Conduct, which supersede the Rules contained in the previous Code of Ethics and apply to conduct occurring on or after January 1, 2009. References to Code of Ethics Rules (with three digits and no decimal) refer to the previous version of the Standards and apply to conduct occurring before January 1, 2009. This should only be considered an aggravating factor if the CFP® professional has filed once. In the event that the CFP® professional has filed more than once, please see the sanction guideline entitled “Bankruptcy: Two or more personal or business bankruptcies.” Conduct / Underlying Rule Violation Sanction Guideline Policy Notes 1. Bankruptcy: Two or More Personal2 or Business3 Bankruptcies Code of Ethics Rule 607: A CFP Board designee shall not engage in any conduct which reflects adversely on his or her integrity or fitness as a CFP Board designee, upon the marks, or upon the profession. Rules of Conduct Rule 6.5: A certificant shall not engage in conduct which reflects adversely on his or her integrity or fitness as a certificant, upon the CFP® marks, or upon the profession. Revocation 2. Books and Records Violation Code of Ethics Rule 103(b): A CFP Board designee has the following responsibilities regarding funds and/or property of client: A CFP Board designee shall identify and keep complete records of all funds or other property of a client in the custody, or under the discretionary authority, of the CFP Board designee. Private Censure 2 A personal bankruptcy is a Chapter 7 or Chapter 13. If a bankruptcy is converted from a Chapter 7 to a Chapter 13 or vice versa, it shall be counted as one. 3 A business bankruptcy is a Chapter 11. A CFP® professional is presumed to have been involved in a business bankruptcy if the CFP® professional was, at the time of the bankruptcy filing, any one of the following: (a) a Chief Executive Officer, Chief Financial Officer, Chief Operations Officer, Chief Legal Officer, Chief Compliance Officer, Director, or an individual with similar status or functions; © Copyright 2014 120 Financial Planning Institute, LLC All rights reserved. (b) a participant in the financial management of the entity, which includes, but is not limited to, reviewing the entity’s financial statements on a regular basis, participating in the creation of budgets, approving expenditures in excess of 5% of the entity’s quarterly revenue and holding the authority to write checks on behalf of the entity and one of the following: 1) A direct owner of 5% or more of a class of a voting stock; 2) A general, limited or special partner who had the right to receive upon dissolution, or who has contributed, 5% or more of the partnership’s capital; 3) In the case of a trust, a direct owner of 5% or more of the class of voting stock, or an individual who had the right to receive upon dissolution, or has contributed, 5% or more of the trust’s capital; or 4) In the case of a Limited Liability Company (“LLC”), a member who had the right to receive upon dissolution, or who contributed, 5% or more of the LLC’s capital. (c) the CFP® professional was a material participant in the business. Conduct / Underlying Rule Violation Sanction Guideline Policy Notes Rules of Conduct Rule 3.5: A certificant shall identify and keep complete records of all funds or other property of a client in the custody, or under the discretionary authority, of the certificant. 3. Borrowing from Client Code of Ethics Rule 202: A financial planning practitioner shall act in the interest of the client. Code of Ethics Rule 607: A CFP Board designee shall not engage in any conduct which reflects adversely on his or her integrity or fitness as a CFP Board designee, upon the marks, or upon the profession. Rules of Conduct Rule 3.6: A certificant shall not borrow money from a client. Exceptions to this Rule include: a). The client is a member of the certificant’s immediate family, or b). The client is an institution in the business of lending money and the borrowing is unrelated to the professional services performed by the certificant. Advisory Opinion 2001-1: Loans between CFP Board designees and their clients should be avoided in the client-planner relationship. Public Letter of Admonition The following should be considered additional aggravating or mitigating factors in determining the appropriate sanction: (1) Was this an isolated incident? (2) Was there informed consent? (3) Was there a pre-existing relationship? (4) Was there harm to the client? (5) Did the CFP® professional profit from the incident? 4. Breach of Contract Code of Ethics Rule 607: A CFP Board designee shall not engage in any conduct which reflects adversely on his or her integrity or fitness as a CFP Board designee, upon the marks, or upon the profession. © Copyright 2014 121 Financial Planning Institute, LLC All rights reserved. Rules of Conduct Rule 6.5: A certificant shall not engage in conduct which reflects adversely on his or her integrity or fitness as a certificant, upon the CFP® marks, or upon the profession. The minimum sanction imposed for breach of a contract that relates to a financial planning engagement should be: Public Letter of Admonition The minimum sanction imposed for breach of a contract that involves financial services but does not relate to a financial planning. Generally, if the alleged breach of contract relates to a contract not involving financial services and this is the only conduct at issue, the conduct will not be considered. See also failure to pay back a loan to the firm. The following should be considered additional aggravating or mitigating Conduct / Underlying Rule Violation Sanction Guideline Policy Notes engagement should be: Private Censure factors in determining the appropriate sanction: (1) What was the nature of the breach? (2) Was there harm to the client? (3) Did the CFP® professional profit from the incident? (4) Was the CFP® professional reckless? (5) Was the CFP® professional negligent? 5. Breach of Fiduciary Duty Rules of Conduct Rule 1.4: A certificant shall at all times place the interest of the client ahead of his or her own. When the certificant provides financial planning or material elements of financial planning, the certificant owes to the client the duty of care of a fiduciary as defined by CFP Board. Rules of Conduct Rule 6.5: A certificant shall not engage in conduct which reflects adversely on his or her integrity or fitness as a certificant, upon the CFP® marks, or upon the profession. Suspension for at least one year and one day “Fiduciary”, as defined by CFP Board is “[o]ne who acts in utmost good faith, in a manner he or she reasonably believes to be in the best interest of the client.” The Following should be considered aggravating and mitigating factors: (1) What was the materiality of the breach? (2) Was it intentional or inadvertent? (3) What was the relative harm to the client? 6. Commingling Code of Ethics Rule 103(d): A CFP Board designee shall not commingle client funds or other property with a CFP Board designee’s personal funds and/or other property or the funds and/or other property of a CFP Board designee’s firm. Commingling one or more clients’ funds or other property together is Suspension for at least one year and one day Conduct / Underlying Rule Violation Sanction Guideline Policy Notes permitted, subject to compliance with applicable legal requirements and provided accurate records are maintained for each client’s funds or other property. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 122 Rules of Conduct Rule 3.8: A certificant shall not commingle a client’s property with the property of the certificant or the certificant’s employer, unless the commingling is permitted by law or is explicitly authorized and defined in a written agreement between the parties. Rules of Conduct Rule 3.9: A certificant shall not commingle a client’s property with other clients’property unless the commingling is permitted by law or the certificant has both explicit written authorization to do so from each client involved and sufficient record-keeping to track each client’s assets accurately. 7. Conflict of Interest Principle 4 – Fairness: Be fair and reasonable in all professional relationships. Disclose conflicts of interest. Fairness requires impartiality, intellectual honesty and disclosure of material conflicts of interest. It involves a subordination of one’s own feelings, prejudices and desires so as to achieve a proper balance of conflicting interests. Fairness is treating others in the same fashion that you would want to be treated. Code of Ethics Rule 401(a): In rendering professional services, a CFP Board designee shall disclose to the client: (a) Material information relevant to the professional relationship, including, conflict(s) of interest, the CFP Board designee’s business affiliation, address, telephone number, credentials, qualifications, licenses, compensation structure and any agency relationships, and the scope of the CFP Board designee’s authority in that capacity. Rules of Conduct Rule 2.2(b): A certificant shall disclose to a prospective client or client the following information: A general summary of likely Public Letter of Admonition The following should be considered additional aggravating or mitigating factors in determining the appropriate sanction: (1) Was it a foreseeable conflict? (2) Was there harm or potential harm to the client? (3) Was the CFP® professional reckless? (4) Was the CFP® professional negligent? (5) Was it an isolated incident? The following should be considered additional aggravating or mitigating factors in determining the appropriate sanction when a conflict exists between two Conduct / Underlying Rule Violation Sanction Guideline Policy Notes conflicts of interest between the client and the certificant, the certificant’s employer or any affiliates or third parties, including, but not limited to, information about any familial, contractual or agency relationship of the certificant or the certificant’s employer that has a potential to materially affect the relationship. Practice Standards 100-1: Disclosing the practitioner’s material conflict(s) of interest. clients: (1) Did the CFP® professional approach the conflicting parties in order to implement a solution that was agreeable to both parties? (2) Did the CFP® professional approach his or her compliance department for advice on dealing with the conflict? © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 123 8. Continuing Education Violation Principle 3 – Competence: Maintain the knowledge and skill necessary to provide professional services competently. Competence means attaining and maintaining an adequate level of knowledge and skill, and application of that knowledge and skill in providing services to clients. Competence also includes the wisdom to recognize the limitations of that knowledge and when consultation with other professionals is appropriate or referral to other professionals necessary. Certificants make a continuing commitment to learning and professional improvement. Code of Ethics Rule 612: A CFP Board designee shall comply with all applicable renewal requirements established by CFP Board including, but not limited to, payment of the biennial CFP Board designee fee as well as signing and returning the Terms and Conditions of Certification in connection with the certification renewal process. Rule of Conduct Rule 6.2: A certificant shall meet all CFP Board requirements, including continuing education requirements, to retain the right to use the CFP® marks. Private Censure A continuing education violation includes, but is not limited to, misrepresenting that Respondent completed the continuing education, allowing another individual to complete the continuing education and/or a failure to complete continuing education required by order of the Commission. The sanction imposed must be higher than Private Censure if the Commission determines that the Respondent intended to deceive CFP Board. Conduct / Underlying Rule Violation Sanction Guideline Policy Notes 9. Conviction within the last 10 years of a felony or any misdemeanor involving fraud, misrepresentation or crimes of moral turpitude involving a jail sentence Code of Ethics Rule 607: A CFP Board designee shall not engage in any conduct which reflects adversely on his or her integrity or fitness as a CFP Board designee, upon the marks, or upon the profession. Rule of Conduct Rule 6.5: A certificant shall not engage in conduct which reflects adversely on his or her integrity or fitness as a certificant, upon the CFP® marks, or upon the profession. Disciplinary Rules Article 3(c): Grounds For Discipline: Misconduct by a certificant or registrant, individually, or in concert with others, including the following acts or omissions, shall constitute grounds for discipline, whether or not the act or omission occurred in the course of a client relationship: (c) Any act or omission which violates the criminal laws of any State or of the United States or of any province, territory or jurisdiction of any other country, provided however, that conviction thereof in a criminal proceeding shall not be a prerequisite to the institution of disciplinary proceedings, and provided further, that acquittal in a criminal proceeding shall not bar a disciplinary action. Suspension for at least one year and one day A felony conviction for: 1)theft, embezzlement or other financially-based crimes; 2) any violent crime; 3) murder or rape; and 4) tax fraud or other tax-related crimes should result in a Revocation or Bar.4 10. Conviction within the last 10 years of a felony or any misdemeanor involving fraud, misrepresentation or crimes of moral turpitude involving probation only. © Copyright 2014 124 Financial Planning Institute, LLC All rights reserved. Code of Ethics Rule 607: A CFP Board designee shall not engage in any conduct which reflects adversely on his or her integrity or fitness as a CFP Board designee, upon the marks, or upon the profession. Public Letter of Admonition For clarification purposes, a felony conviction of the underlying crime is defined by the jurisdiction in which the conviction was entered. The jurisdiction could be federal, state or territorial, such as Puerto Rico or the District of Columbia. This clarification applies to all conduct involving a felony conviction. 11 Conduct / Underlying Rule Violation Sanction Guideline Policy Notes Rule of Conduct Rule 6.5: A certificant shall not engage in conduct which reflects adversely on his or her integrity or fitness as a certificant, upon the CFP® marks, or upon the profession. Disciplinary Rules Article 3(c): Grounds For Discipline: Misconduct by a certificant or registrant, individually, or in concert with others, including the following acts or omissions, shall constitute grounds for discipline, whether or not the act or omission occurred in the course of a client relationship: (c) Any act or omission which violates the criminal laws of any State or of the United States or of any province, territory or jurisdiction of any other country, provided however, that conviction thereof in a criminal proceeding shall not be a prerequisite to the institution of disciplinary proceedings, and provided further, that acquittal in a criminal proceeding shall not bar a disciplinary action. 11. Diligence Principle 7: Diligence: Provide professional services diligently. Diligence is the provision of services in a reasonably prompt and thorough manner, including the proper planning for, and supervision of, the rendering of professional services. Code of Ethics Rule 701: A CFP Board designee shall provide services diligently. Private Censure The following should be considered additional aggravating or mitigating factors in determining the appropriate sanction: (1) What was the harm to the client? (2) Was it an isolated instance? (3) Was the CFP® professional negligent? (4) Was the CFP® professional reckless? 12. Employer Policies Violation Code of Ethics Rule 406: A CFP Board designee who is an employee shall perform professional services with dedication to the lawful objectives of the employer and in accordance with this Code of Ethics. Private Censure If the Firm terminated the Respondent due to the violation, the termination should be considered as an aggravating factor. Conduct / Underlying Rule Violation Sanction Guideline Policy Notes © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 125 Rule of Conduct Rule 5.1: A certificant who is an employee/agent shall perform professional services with dedication to the lawful objectives of the employer/principal and in accordance with CFP Board’s Code of Ethics. 13. Failure to Act in Client’s Interest Outside of a Financial Planning Relationship Rule of Conduct Rule 1.4: A certificant shall at all times place the interest of the client ahead of his or her own. When the certificant provides financial planning or material elements of financial planning, the certificant owes to the client the duty of care of a fiduciary as defined by CFP Board. Public Letter of Admonition The following should be considered additional aggravating or mitigating factors in determining the appropriate sanction: (1) What was the harm to the client? (2) Was it an isolated instance? (3) Was the CFP® professional negligent? (4) Was the CFP® professional reckless? 14. Failure to Disclose: a) Failure to Disclose to CFP Board Rule of Conduct Rule 6.4: A certificant shall notify CFP Board in writing of any conviction of a crime, except misdemeanor traffic offenses or traffic ordinance violations unless such offense involves the use of alcohol or drugs, or of any professional suspension or bar within 30 calendar days after the date on which the certificant is notified of the conviction, suspension or bar. Disciplinary Rules Article 3(g): Grounds for Discipline: Misconduct by a certificant or registrant, individually, or in concert with others, including the following acts or omissions, shall constitute grounds for discipline, whether or not the act or omission occurred in the course of a client relationship: (g) Any false or misleading statement made to CFP Board. Private Censure The sanction imposed may be higher than Private Censure if it is determined that the Respondent’s failure to disclose was intentional. Conduct / Underlying Rule Violation Sanction Guideline Policy Notes 14. Failure to Disclose: b) Failure to Provide in Writing, Discuss, or Disclose Required Information to Client Rule of Conduct Rule 2.1: A certificant shall not communicate, directly or indirectly, to clients or prospective clients any false or misleading information directly or indirectly related to the certificant’s professional qualifications or services. A certificant shall not mislead any parties about the potential benefits of the certificant’s service. A certificant shall not fail to disclose or otherwise omit facts where that disclosure is necessary to avoid misleading clients. Practice Standards 100-1: Defining the scope of the engagement: Disclosing the practitioner’s material conflict(s) of interest; Disclosing the practitioner’s compensation arrangement(s) © Copyright 2014 126 Financial Planning Institute, LLC All rights reserved. Practice Standards 400-3: Presenting the Financial Planning Recommendation(s): The financial planning practitioner shall communicate the recommendation(s) in a manner and to an extent reasonably necessary to assist the client in making an informed decision. Public Letter of Admonition 15. Failure to Pay Back Loan to Firm Rules of Conduct Rule 5.1: A certificant who is an employee/agent shall perform professional services with dedication to the lawful objectives of the employer/principal and in accordance with CFP Board’s Code of Ethics. Rules of Conduct Rule 6.5: A certificant shall not engage in conduct which reflects adversely on his or her integrity or fitness as a certificant, upon the CFP® marks, or upon the profession. Private Censure Conduct / Underlying Rule Violation Sanction Guideline Policy Notes 16. Failure to Enter into a Written Financial Planning Agreement While in a Financial Planning Engagement Rules of Conduct Rule 1.3: If the services include financial planning or material elements of financial planning, the certificant or the certificant’s employer shall enter into a written agreement governing the financial planning services (“Agreement”). The Agreement shall specify: a. The parties to the Agreement, b. The date of the Agreement and its duration, c. How and on what terms each party can terminate the Agreement, and d. The services to be provided as part of the Agreement. The Agreement may consist of multiple written documents. Written documentation that includes the items above and is used by a certificant or certificant’s employer in compliance with state or federal law, or the rules or regulations of any applicable self-regulatory organization, such as the Securities and Exchange Commission’s Form ADV or other disclosure documents, shall satisfy the requirements of this Rule. Public Letter of Admonition 17. Failure to Respond to a CFP Board Request for Information or Notice of Investigation Rules of Conduct Rule 6.1: A certificant shall abide by the terms of all agreements with CFP Board, including, but not limited to, using the CFP® marks properly and cooperating fully with CFP Board’s trademark and professional review operations and requirements. Disciplinary Rules Article 3(f): Grounds for Discipline: Misconduct by a certificant or registrant, individually, or in concert with others, including the following acts or omissions, shall constitute grounds for discipline, whether or not the act or omission occurred in the course of a client relationship: (f) Failure to respond to a request by the Commission, without good cause shown, or obstruction of the Private Censure Conduct / Underlying Rule Violation Sanction Guideline Policy Notes 127 © Copyright 2014 Financial Planning Institute, LLC All rights reserved. Commission, or any panel or board thereof, or CFP Board staff in the performance of its or their duties. Good cause includes, without limitation, an assertion that a response would violate a certificant’s or registrant’s constitutional privilege against selfincrimination. 18. Failure to Supervise Code of Ethics Rule 705: A CFP Board designee shall properly supervise subordinates with regard to their delivery of financial planning services, and shall not accept or condone conduct in violation of this Code of Ethics. Rules of Conduct Rule 4.6: A certificant shall provide reasonable and prudent professional supervision or direction to any subordinate or third party to whom the certificant assigns responsibility for any client services. Private Censure 19. Forgery Code of Ethics Rule 102: In the course of professional activities, a CFP Board designee shall not engage in conduct involving dishonesty, fraud, deceit or misrepresentation, or knowingly make a false or misleading statement to a client, employer, employee, professional colleague, governmental or other regulatory body or official, or any other person or entity. Code of Ethics Rule 607: A CFP Board designee shall not engage in any conduct which reflects adversely on his or her integrity or fitness as a CFP Board designee, upon the marks, or upon the profession. Rules of Conduct Rule 6.5: A certificant shall not engage in conduct which reflects adversely on his or her integrity or fitness as a certificant, upon the CFP® marks, or upon the profession. Suspension for at least one year and one day. The following should be considered additional aggravating or mitigating factors in determining the appropriate sanction: (1) What is the nature of the documents that were either forged or falsified? (2) Did the CFP® professional mistakenly believe he or she had implied authority? (3) What was the CFP® professional’s intent? Conduct / Underlying Rule Violation Sanction Guideline Policy Notes 20. Fraud, Misrepresentation or Deceit Code of Ethics Rule 102: In the course of professional activities, a CFP Board designee shall not engage in conduct involving dishonesty, fraud, deceit or misrepresentation, or knowingly make a false or misleading statement to a client, employer, employee, professional colleague, governmental or other regulatory body or official, or any other person or entity. Rules of Conduct Rule 2.1: A certificant shall not communicate, directly or indirectly, to clients or prospective clients any false or misleading information directly or indirectly related to the certificant’s professional qualifications or services. A certificant shall not mislead any parties about the potential benefits of the certificant’s service. A certificant shall not fail to disclose or otherwise omit facts where that disclosure is necessary to avoid misleading clients. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 128 Rules of Conduct Rule 4.1: A certificant shall treat prospective clients and clients fairly and provide professional services with integrity and objectivity. Rules of Conduct Rule 4.3: A certificant shall be in compliance with applicable regulatory requirements governing professional services provided to the client. Rules of Conduct Rule 6.5: A certificant shall not engage in conduct which reflects adversely on his or her integrity or fitness as a certificant, upon the CFP® marks, or upon the profession. Examples of Conduct: Fraud is a finding by the Commission that a Respondent knowingly or recklessly misrepresented or concealed a material fact to induce another to act to his or her detriment. The following should be considered additional aggravating or mitigating factors in determining the appropriate sanction: (1) What was the nature of the conduct? (2) Was there harm to the client or a prospective client? (3) Was the CFP® professional negligent? (4) Was the CFP® professional reckless? (5) Was this an isolated incident? (a) Fraud Involving Professional Activities Suspension for at least one year and one day 5 Black’s Law Dictionary, Second Pocket Edition, 2001. Conduct / Underlying Rule Violation Sanction Guideline Policy Notes (b) “Holding Out” as a Financial Planner to a Client, Then Not Providing Financial Planning Services to that Client Public Letter of Admonition “Holding Out” appears in Rule 203(b)(3)1.c. of the Investment Advisers Act of 1940. Though not defined in the Advisers Act, it essentially means representing oneself to a prospective client or client as a financial planner. Note: An investment-only relationship does not require a written financial planning agreement. (c) Misrepresentation to Non-Clients Private Censure (d) Misrepresentation to Clients and Prospective Clients Public Letter of Admonition 21. Judgment Code of Ethics Rule 607: A CFP Board designee shall not engage in any conduct which reflects adversely on his or her integrity or fitness as a CFP Board designee, upon the marks, or upon the profession. Rules of Conduct Rule 6.5: A certificant shall not engage in conduct which reflects adversely on his or her integrity or fitness as a certificant, upon the CFP® marks, or upon the profession. Public Letter of Admonition Only applies when there are two or more judgments not identified in a bankruptcy filing. 22. Inappropriate Relationship with Client Code of Ethics Rule 607: A CFP Board designee shall not engage in any conduct which reflects adversely on his or her integrity or fitness as a CFP Public Letter of Admonition The following should be considered additional aggravating or mitigating factors in determining the appropriate sanction: © Copyright 2014 129 Financial Planning Institute, LLC All rights reserved. (1) Was this an isolated 6 A judgment is a decision issued by a court, arbitrator or other entity or individual having jurisdiction over Respondent that is adverse to Respondent’s interests. Conduct / Underlying Rule Violation Sanction Guideline Policy Notes Board designee, upon the marks, or upon the profession. Rules of Conduct Rule 6.5: A certificant shall not engage in conduct which reflects adversely on his or her integrity or fitness as a certificant, upon the CFP® marks, or upon the profession. incident? (2) Was there informed consent? (3) Was there a pre-existing relationship? (4) Was there harm to the client? (5) Did the CFP® professional profit from the incident? 23. Loaning Money to Client Code of Ethics Rules 202: A financial planning practitioner shall act in the interest of the client. Code of Ethics Rules 607: A CFP Board designee shall not engage in any conduct which reflects adversely on his or her integrity or fitness as a CFP Board designee, upon the marks, or upon the profession. Rules of Conduct Rule 3.7: A certificant shall not lend money to a client. Exceptions to this Rule include: a). The client is a member of the certificant’s immediate family, or b). The certificant is an employee of an institution in the business of lending money and the money lent is that of the institution, not the certificant. Advisory Opinion 2001-1: Loans between CFP Board designees and their clients should be avoided in the client-planner relationship. Public Letter of Admonition The following should be considered additional aggravating or mitigating factors in determining the appropriate sanction: (1) Was this an isolated incident? (2) Was there informed consent? (3) Was there a pre-existing relationship? (4) Was there harm to the client? (5) Did the CFP® professional profit from the incident? 24. Misdemeanor Criminal Convictions Code of Ethics Rules 607: A CFP Board designee shall not engage in any conduct which reflects adversely on his or her integrity or fitness as a CFP Board designee, upon the marks, or upon the profession. Private Censure The following should be considered additional aggravating or mitigating factors in determining the appropriate sanction: (1) Were there multiple charges relating to the same Conduct / Underlying Rule Violation Sanction Guideline Policy Notes Rules of Conduct Rule 6.5: A certificant shall not © Copyright 2014 130 Financial Planning Institute, LLC All rights reserved. engage in conduct which reflects adversely on his or her integrity or fitness as a certificant, upon the CFP® marks, or upon the profession. Disciplinary Rules Article 3(c): Grounds For Discipline: Misconduct by a certificant or registrant, individually, or in concert with others, including the following acts or omissions, shall constitute grounds for discipline, whether or not the act or omission occurred in the course of a client relationship: (c) Any act or omission which violates the criminal laws of any State or of the United States or of any province, territory or jurisdiction of any other country, provided however, that conviction thereof in a criminal proceeding shall not be a prerequisite to the institution of disciplinary proceedings, and provided further, that acquittal in a criminal proceeding shall not bar a disciplinary action. incident? (2) What was the degree of the misdemeanor offense? (3) Did the offense involve criminal sexual activity? (4) Has the certificant or registrant been convicted of other misdemeanor crimes not identified as serious crimes in the Disciplinary Rules (see Article 12.5) (5) Did the number of misdemeanor crimes reveal that there was a pattern of misconduct? Over what period of time? How long ago? Note: Misdemeanor criminal convictions that do not involve criminal sexual activity, physical abuse or an extreme pattern of misconduct will not be considered. Higher sanctions will be considered for misdemeanor criminal convictions that involve criminal sexual activity related to minors. 25. Misuse of the CFP® Marks Code of Ethics Rule 601: A CFP Board designee shall use the marks in compliance with the rules and regulations of CFP Board, as established and amended from time to time. Rules of Conduct Rule 6.1: A certificant shall abide by the terms of all agreements with CFP Board, including, but not limited to, using the CFP® marks properly and cooperating fully with CFP Board’s trademark and professional review operations and requirements. Private Censure Conduct / Underlying Rule Violation Sanction Guideline Policy Notes Rules of Conduct Rule 6.5: A certificant shall not engage in conduct which reflects adversely on his or her integrity or fitness as a certificant, upon the CFP® marks, or upon the profession. 26. Ponzi Scheme Code of Ethics Rule 102: In the course of professional activities, a CFP Board designee shall not engage in conduct involving dishonesty, fraud, deceit or misrepresentation, or knowingly make a false or misleading statement to a client, employer, employee, professional colleague, governmental or other regulatory body or official, or any other person or entity. Rules of Conduct Rule 2.1: A certificant shall not communicate, directly or indirectly, to clients or prospective clients any false or misleading information directly or indirectly related to the certificant’s professional qualifications or services. A certificant shall not mislead any parties about the potential benefits of the certificant’s service. A certificant shall not fail to disclose or otherwise omit facts where that disclosure is necessary to avoid misleading clients. © Copyright 2014 131 Financial Planning Institute, LLC All rights reserved. Rules of Conduct Rule 6.5: A certificant shall not engage in conduct which reflects adversely on his or her integrity or fitness as a certificant, upon the CFP® marks, or upon the profession. Disciplinary Rules Article 3(c): Grounds For Discipline: Misconduct by a certificant or registrant, individually, or in concert with others, including the following acts or omissions, shall constitute grounds for discipline, whether or not the act or omission occurred in the course of a client relationship: (c) Any act or omission which violates the criminal laws of any State or of the United States or of any province, territory or jurisdiction of any other country, provided however, that conviction thereof in a criminal proceeding shall not be a prerequisite to the institution of disciplinary proceedings, and provided further, that acquittal in a criminal proceeding shall not bar a disciplinary action. Revocation Must have regulatory finding. Conduct / Underlying Rule Violation Sanction Guideline Policy Notes 27. Practicing Without a Professional License Code of Ethics Rule 609: A CFP Board designee shall not practice any other profession or offer to provide such services unless the CFP Board designee is qualified to practice in those fields and is licensed as required by state law. Rules of Conduct Rule 4.3: A certificant shall be in compliance with applicable regulatory requirements governing professional services provided to the client. Public Letter of Admonition This finding must be made by the appropriate regulatory licensing agency. 28. Revocation of a financial professional license (e.g. registered securities representative, broker/dealer, insurance, accountant or investment advisor), unless the revocation is administrative in nature, i.e. the result of the individual’s determining not to renew the license by not paying the required fees. Code of Ethics Rule 606(a): In all professional activities a CFP Board designee shall perform services in accordance with Applicable laws, rules and regulations of governmental agencies and other applicable authorities Rules of Conduct Rule 4.3: A certificant shall be in compliance with applicable regulatory requirements governing professional services provided to the client. Disciplinary Rules Article 3(d): Grounds For Discipline: Misconduct by a certificant or registrant, individually, or in concert with others, including the following acts or omissions, shall constitute grounds for discipline, whether or not the act or omission occurred in the course of a client relationship: (d) Any act which is the proper basis for professional suspension, as defined herein, provided professional suspension shall not be a prerequisite to the institution of disciplinary proceedings, and provided further, that dismissal of charges in a Revocation Conduct / Underlying Rule Violation Sanction Guideline Policy Notes professional suspension proceeding shall not necessarily bar a disciplinary action. Disciplinary Rules Article 13.1: Proof of Conviction or Professional Discipline: Except as otherwise provided in these Disciplinary Rules, a certificate from the clerk of any court of criminal jurisdiction indicating that a Respondent has been convicted of © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 132 a crime in that court or a letter or other writing from a governmental or industry selfregulatory authority to the effect that a Respondent has been the subject of an order of professional discipline (as hereinafter defined) by such authority, shall conclusively establish the existence of such conviction or such professional discipline for purposes of disciplinary proceedings and shall be conclusive proof of the commission of that crime or of the basis for such suspension, by the Respondent. 29. Revocation or suspension of a non-financial professional license (e.g. real estate, attorney) or certification, unless the revocation is administrative in nature, i.e. the result of the individual’s determining not to renew the license by not paying the required fees. Code of Ethics Rule 606(a): In all professional activities a CFP Board designee shall perform services in accordance with Applicable laws, rules and regulations of governmental agencies and other applicable authorities Rules of Conduct Rule 4.3: A certificant shall be in compliance with applicable regulatory requirements governing professional services provided to the client. Disciplinary Rules Article 3(d): Grounds For Discipline: Misconduct by a certificant or registrant, individually, or in concert with others, including the following acts or omissions, shall constitute grounds for discipline, whether or not the act or omission occurred in the course of a client relationship: (d) Any act which is the proper basis for professional suspension, as defined herein, provided Revocation Public Letter of Admonition Bar or Revocation of a CFP® certification only applies when the revocation or suspension of a non-financial professional license involves one or more of the “financial planning subject areas” (see Terminology, Standards of Professional Conduct, rev. Jan 2010) Public Letter of Admonition of a CFP® certification applies when the revocation or suspension of a non-financial professional license does not involve any of the “financial planning subject areas.” Conduct / Underlying Rule Violation Sanction Guideline Policy Notes professional suspension shall not be a prerequisite to the institution of disciplinary proceedings, and provided further, that dismissal of charges in a professional suspension proceeding shall not necessarily bar a disciplinary action. Disciplinary Rules Article 13.1: Proof of Conviction or Professional Discipline: Except as otherwise provided in these Disciplinary Rules, a certificate from the clerk of any court of criminal jurisdiction indicating that a Respondent has been convicted of a crime in that court or a letter or other writing from a governmental or industry selfregulatory authority to the effect that a Respondent has been the subject of an order of professional discipline (as hereinafter defined) by such authority, shall conclusively establish the existence of such conviction or such professional discipline for purposes of disciplinary proceedings and shall be conclusive proof of the commission of that crime or of the basis for such suspension, by the Respondent. 30. Securities Law Violation © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 133 Code of Ethics Rule 606(a): In all professional activities a CFP Board designee shall perform services in accordance with Applicable laws, rules and regulations of governmental agencies and other applicable authorities Code of Ethics Rule 607: A CFP Board designee shall not engage in any conduct which reflects adversely on his or her integrity or fitness as a CFP Board designee, upon the marks, or upon the profession. Rules of Conduct Rule 4.3: A certificant shall be in compliance with applicable regulatory requirements governing professional services provided to the client. Rules of Conduct Rule 6.5: A certificant shall not engage in conduct which reflects adversely on his or her integrity or fitness as a certificant, upon the CFP® marks, or upon the profession. Public Letter of Admonition Inquire whether the CFP® professional knowingly violated the securities laws or whether it was his/her negligence that led to a violation of securities laws. Intentional acts should be treated more seriously than negligent acts. "Private securities transaction" means any securities transaction outside the regular course or scope of an associated person's employment with a member, including, though not limited to, new offerings of securities which are not registered with the SEC, provided however that transactions subject to FINRA notification requirements , transactions Conduct / Underlying Rule Violation Sanction Guideline Policy Notes Disciplinary Rules Article 13.1: Proof of Conviction or Professional Discipline: Except as otherwise provided in these Disciplinary Rules, a certificate from the clerk of any court of criminal jurisdiction indicating that a Respondent has been convicted of a crime in that court or a letter or other writing from a governmental or industry selfregulatory authority to the effect that a Respondent has been the subject of an order of professional discipline (as hereinafter defined) by such authority, shall conclusively establish the existence of such conviction or such professional discipline for purposes of disciplinary proceedings and shall be conclusive proof of the commission of that crime or of the basis for such suspension, by the Respondent. Examples of Violations: Best Execution Churning or Excessive Trading Conversion Fair Dealing Fraudulent, Deceptive or Manipulative Practices Free-riding and Withholding Violations Front-running Insider Trading Outside Business Activities Selling Away (Private Securities Transactions) Settlement – Unreported Private Settlement of Client Complaints Trading Ahead Transactions with Associated Persons/Related Persons among immediate family members, for which no associated person receives any selling compensation, and personal transactions in investment company and variable annuity securities, shall be excluded. Conduct / Underlying Rule Violation Sanction Guideline Policy Notes Unauthorized transactions Unlawful Credit Extension Unregistered Securities – Sale of 31. Suitability Violation Code of Ethics Rule 703: A financial planning practitioner shall make and/or implement only recommendations which are suitable for the client. © Copyright 2014 134 Financial Planning Institute, LLC All rights reserved. Rules of Conduct Rule 4.5: In addition to the requirements of Rule 1.4, a certificant shall make and/or implement only recommendations that are suitable for the client. Suspension for one year. The following should be considered additional aggravating or mitigating factors in determining the appropriate sanction: (1) What was the extent of the fact-finding done by the CFP® professional? (2) What was the CFP® professional’s level of experience at the time of the recommendation? (3) What was the CFP® professional’s intent when making the recommendation? In cases where there are significant aggravating factors, consider a suspension for up to five years. 32. Professional Discipline as defined in Article 13.6 involving a suspension for up to one calendar month (30 days) Code of Ethics Rule 606(a): In all professional activities a CFP Board designee shall perform services in accordance with Applicable laws, rules and regulations of governmental agencies and other applicable authorities Rules of Conduct Rule 4.3: A certificant shall be in compliance with applicable regulatory requirements governing professional services provided to the client. Public Letter of Admonition Conduct / Underlying Rule Violation Sanction Guideline Policy Notes Disciplinary Rules Article 3(d): Grounds For Discipline: Misconduct by a certificant or registrant, individually, or in concert with others, including the following acts or omissions, shall constitute grounds for discipline, whether or not the act or omission occurred in the course of a client relationship: (d)Any act which is the proper basis for professional suspension, as defined herein, provided professional suspension shall not be a prerequisite to the institution of disciplinary proceedings, and provided further, that dismissal of charges in a professional suspension proceeding shall not necessarily bar a disciplinary action. Disciplinary Rules Article 13.1: Proof of Conviction or Professional Discipline Except as otherwise provided in these Disciplinary Rules, a certificate from the clerk of any court of criminal jurisdiction indicating that a Respondent has been convicted of a crime in that court or a letter or other writing from a governmental or industry selfregulatory authority to the effect that a Respondent has been the subject of an order of professional discipline (as hereinafter defined) by such authority, shall conclusively establish the existence of such conviction or such professional discipline for purposes of disciplinary proceedings and shall be conclusive proof of the commission of that crime or of the basis for such suspension, by the Respondent. 33. Professional discipline as defined in Article 13.6 involving a suspension for more than one calendar month (30 days) and less than three calendar months (90 days) Code of Ethics Rule 606(a): In all professional activities a CFP Board designee shall perform services in accordance with Applicable laws, rules and regulations of governmental agencies and other applicable authorities Rules of Conduct Rule 4.3: A certificant shall be in compliance with applicable regulatory requirements governing professional services provided to the © Copyright 2014 135 Financial Planning Institute, LLC All rights reserved. Suspension for at least an equal length, up to one year Conduct / Underlying Rule Violation Sanction Guideline Policy Notes Client. Disciplinary Rules Article 3(d): Grounds For Discipline: Misconduct by a certificant or registrant, individually, or in concert with others, including the following acts or omissions, shall constitute grounds for discipline, whether or not the act or omission occurred in the course of a client relationship: (d) Any act which is the proper basis for professional suspension, as defined herein, provided professional suspension shall not be a prerequisite to the institution of disciplinary proceedings, and provided further, that dismissal of charges in a professional suspension proceeding shall not necessarily bar a disciplinary action. Disciplinary Rules Article 13.1: Proof of Conviction or Professional Discipline: Except as otherwise provided in these Disciplinary Rules, a certificate from the clerk of any court of criminal jurisdiction indicating that a Respondent has been convicted of a crime in that court or a letter or other writing from a governmental or industry selfregulatory authority to the effect that a Respondent has been the subject of an order of professional discipline (as hereinafter defined) by such authority, shall conclusively establish the existence of such conviction or such professional discipline for purposes of disciplinary proceedings and shall be conclusive proof of the commission of that crime or of the basis for such suspension, by the Respondent. 34. Professional discipline as defined in Article 13.6 involving a suspension for more than three months (90 days) Code of Ethics Rule 606(a): In all professional activities a CFP Board designee shall perform services in accordance with Applicable laws, rules and regulations of governmental agencies and other applicable authorities Rules of Conduct Rule 4.3: A certificant shall be in compliance with applicable regulatory requirements governing professional services provided to the Suspension for at least one year and one day Conduct / Underlying Rule Violation Sanction Guideline Policy Notes client. Disciplinary Rules Article 3(d): Grounds For Discipline: Misconduct by a certificant or registrant, individually, or in concert with others, including the following acts or omissions, shall constitute grounds for discipline, whether or not the act or omission occurred in the course of a client relationship: (d) Any act which is the proper basis for professional suspension, as defined herein, provided professional suspension shall not be a prerequisite to the institution of disciplinary proceedings, and provided further, that dismissal of charges in a professional suspension proceeding shall not necessarily bar a disciplinary action. Disciplinary Rules Article 13.1: Proof of Conviction or Professional Suspension: Except as otherwise provided in these Procedures, a certificate from the clerk of any court of criminal jurisdiction indicating that a certificant or registrant has been convicted of a crime in that court or a letter or other writing from a governmental or industry selfregulatory authority to the effect that a certificant or registrant has been the subject of an order of professional suspension (as hereinafter defined) by such authority, shall © Copyright 2014 136 Financial Planning Institute, LLC All rights reserved. conclusively establish the existence of such conviction or such professional suspension for purposes of disciplinary proceedings and shall be conclusive proof of the commission of that crime or of the basis for such suspension, by the certificant or registrant. 35. Unauthorized Use of Designations Rules of Conduct Rule 6.5: A certificant shall not engage in conduct which reflects adversely on his or her integrity or fitness as a certificant, upon the CFP® marks, or upon the profession. Public Letter of Admonition 36. Unauthorized Use of the CFP® Marks Code of Ethics Rule 601: A CFP Board designee shall use the marks in compliance with the rules and Public Letter of Admonition Conduct / Underlying Rule Violation Sanction Guideline Policy Notes regulations of CFP Board, as established and amended from time to time. Rules of Conduct Rule 6.1: A certificant shall abide by the terms of all agreements with CFP Board, including, but not limited to, using the CFP® marks properly and cooperating fully with CFP Board’s trademark and professional review operations and requirements. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 137 Section XIII: APPEAL RULES AND PROCEDURES (as amended November 2012, effective January 1, 2013) ARTICLE 1: SCOPE OF RULES These Appeal Rules and Procedures (the Rules) govern the procedure of appeals from orders of the Disciplinary and Ethics Commission (DEC) of the Certified Financial Planner Board of Standards, Inc. (CFP Board), and appeals from Administrative Orders. ARTICLE 2: APPEAL PANEL 2.1 Function and Jurisdiction The Appeal Panel is charged with the duty of reviewing all appeals from orders of the DEC and Administrative Orders. The Appeal Panel shall have jurisdiction to review cases that are appealed in accordance with these Rules, and that involve: (1) any Order issued by the DEC, except Interim Suspension Orders; or (2) Administrative Orders. 2.2 Composition The composition of the Appeal Panel and appointment of a Chair shall be as set forth in CFP Board’s Bylaws, Policy Governance Manual and/or Appeal Panel Charter, as amended from time to time. No member of the Appeal Panel may serve simultaneously as a member of the DEC. 2.3 Functions of the Appeal Panel Chair The Appeal Panel Chair shall rule on all motions, objections, and other matters presented in the course of the hearing. The Chair shall also have the authority to rule on preliminary motions or matters raised prior to the hearing. 2.4 Disqualification Appeal Panel members shall not participate in any appeal proceeding that would result in, or cause, a conflict of interest or would give the appearance of impropriety. ARTICLE 3: STANDARD OF REVIEW 3.1 Appeals from Orders of the DEC In appeals from orders of the DEC, except interim suspension orders, the Appeal Panel shall affirm the findings of fact and disposition of the proceedings, unless Appellant establishes or the Appeal Panel finds that the findings of fact, rule violation(s) and/or the disposition of the proceedings is, clearly erroneous. 3.2 Appeals from Administrative Orders In appeals from administrative orders, the Appeal Panel shall affirm the order of Certified Financial Planner Board of Standards (CFP Board), unless Appellant establishes: (a) excusable neglect for failing to respond to the Complaint, or (b) that the issuance of the order was clearly erroneous. ARTICLE 4: RIGHT TO APPEAL AND REPRESENTATION CFP Board Counsel may appeal any Order of the DEC, except an order in which the DEC declines to impose an interim suspension, to the Appeal Panel, provided he or she complies with all other provisions of these Rules. In the event that CFP Board Counsel appeals an Order of the DEC, the Respondent shall not be assessed an appeal fee. A Respondent may appeal any Order of the DEC, except an interim suspension order, © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 138 and an Administrative Order issued by CFP Board Counsel to the Appeal Panel, provided he or she complies with all other provisions of these Rules. Additionally, a Respondent has the right to be represented by counsel. Respondent’s Counsel, if any, shall be identified to CFP Board in his or her Petition for Appeal or Response to Petition for Appeal. When Respondent’s Counsel is identified, the Respondent shall provide the counsel’s contact information as well as whether the counsel will appear in person or via telephone. Respondent’s counsel must be an active member in good standing of the bar of a United States state, jurisdiction, possession, territory or dependency ARTICLE 5: APPEAL PROCEDURES 5.1 Initiation of Appeal (a) Initiation Deadline. An Appellant’s Petition for Appeal must be filed within 30 calendar days from the date the DEC’s or CFP Board’s order is mailed to respondent. (b) Motion for More Time. In the event Appellant fails to satisfy the provisions of this section within the time allotted in subsection (a) above, the Appeal Panel may extend the time for initiating the appeal upon motion by Appellant. Said motion must be filed by Appellant no later than 30 calendar days after the expiration of the time prescribed in subsection (a) and must demonstrate excusable neglect for Appellant’s failure to submit a Notice of Appeal and/or costs within the time allotted under subsection (a). 5.2 Petition for Appeal (a) Filing. Filing shall be accomplished by depositing the Petition for Appeal in the U.S. Mail, by Certified Mail, return receipt requested, properly addressed to CFP Board headquarters. (b) Content. (1) Appeals from Orders issued by the DEC. The Petition for Appeal from an Order issued by the DEC must specify the party filing the appeal, shall identify the DEC’s order, and shall state clearly and concisely the grounds upon which the Appellant seeks a modification or remand of the Order. The contents of the Petition for Appeal shall be limited to the evidence contained in the record. The Appeal Panel shall not consider new evidence or hear testimony from any witnesses. However, a party can raise new “arguments” (as distinguished from a new “claim”) on appeal. Once a claim is properly presented, a party can make any argument in support of that claim; parties are not limited to the precise arguments they made below. See, Yee v. City of Escondido, 503 U.S. 519, 534-535 (U.S. 1992). (2) Appeals from Administrative Orders. The Petition for Appeal from administrative orders shall specify the party filing the appeal and must identify the Administrative Order. The content of the Petition for Appeal must be limited to the circumstances and evidence surrounding Appellant’s failure to respond to CFP Board’s Complaint. The Appeal Panel must not consider any evidence with regard to the allegations in the Complaint, except those allegations relating to Appellant’s failure to respond. © Copyright 2014 139 Financial Planning Institute, LLC All rights reserved. (3) Length. The aggregate length of a Petition for Appeal shall not exceed 10 single-spaced pages, excluding any attachments, and shall be submitted on 8 ½ x 11 inch paper, with a minimum font size of 11 points. Attachments shall not exceed 20 pages. (c) Appearance. An Appellant appealing an Order issued by the DEC has the right to appear, either telephonically or in person, but must request such an appearance in the Petition for Appeal. Failure to request an appearance in the Petition for Appeal will result in a waiver of the Appellant’s right to appear. (d) Costs. (1) All costs for an appellate review, including all costs from the underlying hearing, if any, must be received by CFP Board within the time allotted under subsection (a) above and are nonrefundable. Appellant may request a reduction or waiver of the appeal hearing costs due to financial hardship. Such request must be submitted in writing with the Petition for Appeal. Upon receipt and review of the request, CFP Board Advisory Counsel shall have the discretion to reduce or waive the required appeal hearing costs. (2) If CFP Board Counsel initiates the appeal of an Order, the Appellee will not be assessed a hearing fee. 5.3 Answer (a) Filing. Appellee must file an Answer within 30 calendar days after CFP Board receives the Petition for Appeal. The Answer must be filed at least 30 calendar days prior to the hearing, unless Appellant expressly waives his or her right, in writing, to the 30 day notice. Filing must be accomplished by depositing the Answer in the U.S. Mail, by Certified Mail, return receipt requested, and shall be sent to the Appellant and/or Appellant’s counsel’s last known address. (b) Content. The Answer must specify the party filing the Answer, respond to the issues raised in the Petition for Appeal, and state clearly and concisely the grounds upon which the DEC’s order should be affirmed, modified or remanded. (c) Length. The aggregate length of the Answer must not exceed 10 single spaced pages, excluding any attachments, and must be submitted on 8 ½ x 11 inch paper, with a minimum font size of 11 points. Attachments must not exceed 20 pages. 5.4 Rebuttal (a) Filing. An Appellant may file a rebuttal under the following circumstances: (1) if Appellant has waived the right to appear at the appeal hearing; or (2) if Appellant is appealing an administrative order. Appellant must file a rebuttal within 10 calendar days of receipt of the Answer. A rebuttal must be filed at least 20 calendar days prior to the appeal hearing, unless Appellee expressly waives his or her right, in writing, to this 20 day notice. Filing is accomplished by depositing the rebuttal in the U.S. Mail, by Certified Mail, return receipt requested, properly addressed to Appellant and/or Appellant’s counsel’s last known address. (b) Content. The content of the rebuttal is limited to those issues raised in the © Copyright 2014 140 Financial Planning Institute, LLC All rights reserved. Petition for Appeal and the Answer. (c) Length. Rebuttals must not exceed two single-spaced pages and shall be submitted on 8 ½ x 11 inch paper, with a minimum font size of 11 points. No attachments are permitted. ARTICLE 6: MOTIONS 6.1 Filing An Appellant or Appellee may file a written motion (exclusive of motions in Articles 5.1b and 9.3b) regarding procedural matters. The motion must be filed no later than 30 days prior to the appeal hearing. Filing is accomplished by depositing the motion in the U.S. Mail, by Certified Mail, return receipt requested, properly addressed to the Appellant’s or Appellee’s and/or Appellant’s or Appellee’s counsel’s last known address. 6.2 Content The motion must state with reasonable particularity the grounds for the motion and the relief sought. If the motion pertains to a specific rule or rules, the motion must identify the rules. 6.3 Response An Appellant or Appellee may file a written response to any motion filed by another party. Any response must be filed no later than 10 days after the filing of the motion. The content of a response to a motion is governed by Article 6.2. Filing is accomplished by depositing the response in the U.S. Mail, by Certified Mail, return receipt requested, properly addressed to the last known address Appellant’s or Appellee’s and/or Appellant’s or Appellee’s counsel’s last known address. If a response is filed, a rebuttal is not permitted. 6.4 Length Motions must not exceed two single-spaced pages and must be submitted on 8 ½ x 11 inch paper, with a minimum font size of 11 points. Attachments must not exceed 10 pages. 6.5 Disposition of a Motion (a) Appearance Requested. The Appeal Panel Chair must rule on all motions, either orally or in writing on or before the date of the hearing. (b) Paper Review. The Appeal Panel Chair must rule on all motions in a written order mailed to both party’s within 30 days of the Appeal Panel’s decision. The order must be mailed to each party by U.S. Mail, by Certified Mail, return receipt requested, to the last known address of each party and/or each party’s counsel. ARTICLE 7: AUTOMATIC STAY OF ORDER Upon successful initiation of an appeal, the order of the DEC shall be stayed pending a decision by the Appeal Panel. ARTICLE 8: THE RECORD ON APPEAL 8.1 Composition (a) Appeals from Orders Issued by the DEC. The record on appeal shall consist of all evidence provided to the DEC the DEC’s order, the transcript of the © Copyright 2014 141 Financial Planning Institute, LLC All rights reserved. hearing before the DEC, the Petition for Appeal, the Answer to the Petition for Appeal, and the rebuttal, if applicable. (b) Appeals from Administrative Orders. The record on appeal shall consist of the Notice of Complaint and Hearing, the Complaint, proof of service of the Complaint upon the Appellant, the Administrative Order of Revocation, all evidence that relates to Appellant’s failure to respond, the Petition for Appeal, the Answer to the Petition for Appeal, along with a timeline of events, and the rebuttal, if any. 8.2 Omission from or Misstatement in the Record If anything material to any party is omitted from the record created from the hearing before the DEC or is misstated therein, either party may, at any time, supply the omission or correct the misstatement by stipulation. In the event there is no stipulation, the parties may submit the matter to the Appeal Panel Chair, who may, at any time, direct the omission or misstatement be remedied and, if necessary, that a supplemental record be prepared and filed. ARTICLE 9: APPEAL HEARING 9.1 Notice of Hearing Not less than 30 calendar days prior to the date set for an appeal hearing, written notice of such hearing shall be sent to the each party, designating the date and place of the hearing. The notice shall be deposited in the U.S. Mail, by Certified Mail, return receipt requested, to each party’s last known address. 9.2 Review of the Record The Appeal Panel shall review the record on appeal (see Article 7.1). 9.3 Presentations (a) Right to Presentation. (1) Appellant. Appeals from Orders Issued by the DEC. If Appellant requests an appearance pursuant to Article 5.3(d), he/she will have the right to make an oral presentation. If Appellant has waived his/her right to appear pursuant to Article 5.3(d) of these Rules, the Appeal Panel will make its decision based on the record and neither the Appellant nor the DEC will have the right to make an oral presentation. Appeals from Administrative Orders. Neither Appellant nor Appellee will have the right to appear if Appellant is appealing an administrative Order of Revocation. (2) Appellee. The Appellee will have the right to make an oral presentation in all cases on appeal where the Appellant has exercised his/her right to appear pursuant to Article 5.3(d) of these Rules. 8 (b) Affirmative Presentation. (1) Content. Affirmative presentations shall be concise, shall address only those issues raised in the Petition for Appeal and Answer, and may be terminated by the Appeal Panel if either Appellant or Appellee exceeds the time limits prescribed below. © Copyright 2014 142 Financial Planning Institute, LLC All rights reserved. (2) Time Allotted and Order of Presentations. Appellant and Appellee each have 20 minutes to make an oral presentation. Appellant shall present first. (3) Motion for More Time. The Appeal Panel may consider motions from the Appellant or Appellee requesting additional time for oral presentations and may grant such motions upon a showing of good cause. (c) Rebuttal. Following the presentation of the Appellee, Appellant shall be permitted five minutes for rebuttal. The rebuttal must address only those issues raised in the Petition for Appeal and Answer or the affirmative presentations. (d) Questioning. The Appeal Panel may ask questions at any time during or after the presentations. In the event the Appeal Panel exercises its right to ask questions, the time allotted for presentation will not be extended. 9.4 Transcript of Appeal Hearing If either party wishes to have a transcript of the appeal hearing, the party is responsible for securing, making all necessary arrangements with, and paying the cost of, the transcriptionist. ARTICLE 10: DECISIONS 10.1 Order of the Appeal Panel Decisions shall be rendered as set forth below. (a) Order issued by the DEC. The Appeal Panel shall: (i) affirm the DEC’s findings of fact, rule violation(s) and the disposition of the proceedings if the Appeal Panel finds no clear error; (ii) affirm the DEC’s findings of fact and modify the rule violation(s) and/or disposition of the proceedings if the Appeal Panel finds clear error as to the rule violation(s) and/or disposition of the proceedings; or (iii) remand the matter to the DEC with instructions for further proceedings if the Appeal Panel finds clear error as to the DEC’s findings of fact. A finding is ‘clear error’ when the Appeal Panel, after considering all the evidence, is left with the definite and firm conviction that a mistake has been committed regarding the support of one or more factual findings by the evidence or the application of the Rule(s). (b) Administrative Orders. The Appeal Panel shall: (i) affirm CFP Board’s administrative order; or (ii) remand the matter to the DEC for a disciplinary hearing. In order to impose (ii) above, the Appeal Panel must find Appellant has established excusable neglect for failing to respond to the Complaint, or that the issuance of the order was clearly erroneous. 10.2 Service of the Order of the Appeal Panel A written order must be mailed to both parties within 30 days after the review by CFP Board’s Board of Directors as provided in Article 11. The order must be mailed to the Appellant or the Appellant’s counsel by U.S. Mail, by Certified Mail, return receipt requested, to the last known address of each party and/or each party’s counsel. ARTICLE 11: REVIEW BY THE APPEALS COMMITTEEE OF THE BOARD OF DIRECTORS OF CFP BOARD © Copyright 2014 143 Financial Planning Institute, LLC All rights reserved. 11.1 Presentation to Appeals Committee The Managing Director of Professional Standards and Legal (“Managing Director”) must present every decision issued by the Appeal Panel to the Appeals Committee of the Board of Directors. The Board of Directors may: (i) affirm the Appeal Panel’s decision; or (ii) call the matter for review at the next scheduled Appeals Committee meeting. The Appeals Committee’s decision is the final decision of CFP Board. 11.2 Call for Review by the Appeals Committee After receiving the presentation from the Managing Director, the Appeals Committee may, if it wants further details of the Appeal Panel’s determination, call the case for review at the Appeals Committee’s next scheduled meeting. At the Appeals Committee’s next scheduled meeting, the Managing Director must present a detailed review of the Appeal Panel’s determinations. Neither Appellant nor Appellee will have the right to appear during this review by the Appeals Committee. 11.3 Decision After Review After review of the matter under Article 11.2, the Appeals Committee may: (i) affirm the Appeal Panel’s decision; or (ii) if it finds clear error, remand the matter to the Appeal Panel with instructions for further proceedings. DEFINITIONS Administrative Orders. CFP Board Counsel issues an Administrative Order of Denial or an Administrative Order of Revocation in instances where a CFP Board designee fails to file a timely Answer to the Complaint within the required 20 calendar days from the date of service of the Complaint, as provided in Article 7.3 of the Disciplinary Rules and Procedures. Such orders are referred to as “administrative” because they do not involve a hearing before the Disciplinary and Ethics DEC. 10 Appellant. The party who appeals an Order issued by the Commission and/or an Administrative Order. Appellee. The party against whom an appeal is taken and whose role is to respond to the Petition for Appeal. Clear Error / Clearly Erroneous. A finding is “clearly erroneous” when the Appeal Panel, after considering the entire evidence, is left with the definite and firm conviction that a finding of fact, rule violation and/or the disposition of the proceedings is unsupported by substantial evidence. Excusable Neglect. A legal standard of review which generally means a failure to take proper steps at a proper time, which were not a consequence of carelessness, but rather resulted from some unavoidable hindrance or occurrence. In determining whether excusable neglect exists, relevant circumstances include: (1) the danger of prejudice to the Disciplinary and Ethics Commission; (2) the length of the delay and its potential impact on the proceedings of either the Disciplinary and Ethics Commission or the Appeal Panel; (3) the reason for the delay, including whether it was within the respondent’s control; and (4) whether the respondent acted in good faith. Preponderance of the Evidence. A legal standard of review which generally means “more probable than not,” i.e., evidence which shows that, as a whole, the fact sought to be proved is more probable than not to have occurred. © Copyright 2014 Financial Planning Institute, LLC All rights reserved. 144