【羿文寄语】世上无难事，只要肯登攀。只要肯努力，肯坚持一定会有所收获。

CFA考试Level Ⅰ

【单选题】

If a coundivy has regulations in place that conflict with GIPS, firms that wish to claim GIPS compliance:

A.may not do so because GIPS do not permit exceptions or partial compliance.

B.must establish a subsidiary in a location where local law does not conflict with GIPS.

C.must comply with local regulations and disclose the nature of the conflict in the presentation.

答案：C

【解析】Firms must always comply with the laws and regulations of the country in which they reside.In cases where local regulations conflict with GIPS, a firm can still claim GIPS compliance if they disclose the conflict fully in an otherwise compliant presentation.