单选题 Which of the following statements most accurately describes the parties that GIPS are intended to apply to and serve?

A、 GIPS apply to consultants and serve their existing and prospective clients.
B、 GIPS apply to firms that issues securities and serve investment management firms.
C、 GIPS apply to investment management firms and serve their existing and prospective clients.

【正确答案】 C

【答案解析】[解析] GIPS标准适用于投资管理公司，制定该标准是为了服务于投资管理公司的现有客户和潜在客户。