If a country has regulations

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

2021年CFA考试《Level Ⅰ》考试题库-CFA考试(Level Ⅰ)-Study Session 1 Ethics and Professional Standards-

财会经济-CFA特许金融分析师

单选题-If a country has regulations in place that conflict with GIPS, firms that wish to claim GIPS compliance:

单选题

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.

我个人认为这个应该是: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.

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