A为什么不对

问题如下：

Which statement accurately reflects the principles of composite adherence to the GIPS standards?

选项：

A.To affirm compliance, a firm is required to include every fee-generating account in at least one composite grouping.

B.The mandate for establishing, employing, and preserving composites aims to eliminate the practice of selecting only the most successful accounts to depict an investment approach.

C.Every actual, fee-producing, discretionary, and non-discretionary portfolio managed under an identical investment directive, goal, or strategy must be incorporated into a composite.

解释：

Option B is correct as it underscores the GIPS standards' objective of employing composites to prevent selective reporting by requiring a holistic and unbiased presentation of an investment strategy's performance.