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。