The Handbook is intended for a diverse and global audience:
CFA Institute members navigating ambiguous ethical situations;
supervisors and direct/indirect reports determining the nature of their responsibilities to each
other, to existing and potential clients, and to the broader financial markets;
and candidates preparing for the Chartered Financial Analyst (CFA) examinations.


主要是“supervisors and direct/indirect reports determining the nature of their responsibilities to each
other, to existing and potential clients, and to the broader financial markets",这段没看懂，求翻译，见笑了