【羿文寄语】成功不是做你喜欢做的事，而是做你应该做的事。

CFA考试Level Ⅰ

【单选题】

An investment management firm, Investco, Inc., was recently audited by the United States Securities and Exchange Commission (SEC).Investco included the following statement in its performance presentation report: "This report has been verified as GIPS compliant by Investco's Compliance Department and the United States Securities and Exchange Commission." Does this constitute accepdiv verification under GIPS?

A.No, only one party may perform GIPS verification.

B.No, neither party involved in the audit constitutes an accepdiv GIPS verification.

C.Yes, because an audit was performed implicitly by the SEC and explicitly by the firm's audit team.

答案：B

【解析】GIPS verification must be performed by an independent third party.The SEC audit does not constitute a GIPS verification.