单选题 An investment management firm, Derriot Inc., was recently audited by the United States Securities and Exchange Commission (SEC). Derriot included the following statement in its performance presentation report: "This report has been verified as GIPS compliant by Derriot's Compliance Department and the United States Securities and Exchange Commission." Does this constitute acceptable verification under GIPS?
  • A. No, only one party may perform GIPS verification.
  • B. No, neither party involved in the audit constitutes an acceptable GIPS verification.
  • C. Yes, because an audit was performed implicitly by the SEC and explicitly by the firm's internal audit team.
【正确答案】 B
【答案解析】[解析] 根据GIPS标准的要求，在确定是否符合该标准时，公司必须聘请独立的第三方主体负责上述审核工作，而不能由公司内部部门来完成，也不能由美国证券交易委员会(SEC)的审计活动来替代。