NO.PZ2023021602000095
问题如下：
Adherence to the GIPS standards is reinforced by:选项：
A.the sanctioning authority of sponsoring organizations. B.the higher priority placed on compliance with GIPS over conflicting regulations. C.a strong commitment to ethical integrity in fair representation and full disclosure.解释：
Given the voluntary, "self-regulatory" nature of the GIPS standards, adherence to the standards requires firms to be strongly committed to ethical integrity in the reporting of performance that upholds the principles of fair representation and full disclosure. A is incorrect because sponsoring organizations lack the authority to sanction firms that falsely claim compliance with the GIPS standards. Compliance with the standards is voluntary, and firms "self-regulate" their claim of compliance. B is incorrect because where laws or regulations conflict with the GIPS standards, firms are required to comply with the laws and regulations and fully disclose the conflict in the compliant presentation. Complying with regulations takes priority over compliance with GIPS.1
