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刘同学2019-01-28 16:47:59

Hellen, CFA, develops marketing materials for an investment fund she founded four years ago. The materials show the four-year, three-year, two-year and one-year returns for the fund. Additionally, the footnote stating in small print reading ‘Past performance does not guarantee future returns’. In the footnote or disclosure, he does not claim compliance with the GIPS standards. A separate sheet is also included showing the fund's most recent semiannual and quarterly returns, which notes that those returns have been neither audited nor verified. Based on the information above, did Hellen most likely violate any Codes and Standards? A Yes, because he did not adhere to the Global Investment Performance Standards B No C Yes, because he included unaudited and unverified results 您好,老师,这个题麻烦给解析下

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Chris Lan2019-02-03 17:45:34

同学你好,这个人展示了4年,3年,2年,1年的投资业绩,以及明确说明了过去的业绩不能在未来得到保障,披露他没有遵守GIPS准则,另外还披露了半年,季度业绩,这些表述都没有违规,因此这题并不违规,A说他要遵守GIPS,这个不一定,GIPS是自愿遵守的,不遵守也没问题。
C说他的业绩没有经过审计和验证,我们没有在业绩展示这里说到业绩报告必须要通过审计和验证这样的环节,因此C说的也不对。

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