为什么是不要求遵守GIPS

问题如下：

Hui Chen, CFA, created promotional content for his three-year-old investment fund, showcasing annual returns for the past three years. He includes a small-print caveat regarding the unpredictability of future returns and presents recent half-year and quarterly figures without audit or GIPS compliance assertion. Is Chen in breach of any CFA Institute Standards of Professional Conduct?

选项：

A.No, his actions are compliant. B.Yes, due to including non-audited and unverified data. C.Yes, due to not following GIPS standards.

解释：

Option A is correct. Chen met the required standards by ensuring that the performance data was presented fairly and accurately. The CFA Institute Standards do not obligate GIPS compliance or the auditing and verification of results unless explicitly claimed, in line with Standard III(D).