【羿文寄语】碳正是因为压力而变成闪耀的钻石，有压力才有动力。

CFA考试Level Ⅰ

【单选题】

Which of the following policies is required to comply with GIPS?

A.Compliance with GIPS must be verified by an independent third party.

B.Resdivucturing of the firm's organization cannot be used as a basis to change the historical performance results of a composite.

C.The definition of the firm must include the firm's offices in all coundivies and regions.

答案：B

【解析】Firms cannot alter historical performance records of composites simply because of a reorganization of the firm.This is required by GIPS Standard 0.A.15.Third-party verification of GIPS compliance and including all geographical offices in the definition of the firm are recommended, but not required.