单选题 Terrison Asset Management Inc. is seeking to become compliant with GIPS. The firm has hired an independent consultant to assist in ensuring that Terrison"s policies and procedures conform to the standards. Which of the following recommendations made by the consultant is least likely required under GIPS?

A、 Terrison must disclose the results of an independent verification process in its composite presentations.
B、 All of Terrison"s accounts managed by third party advisers selected by Terrison must be included in the firm"s composites.
C、 Compliant presentations for discontinued composites must be made available to any prospect requesting one up to five years after discontinuation.

【正确答案】 A

【答案解析】[解析] GIPS标准目前并未将审核列为必须遵守的内容，而是将其列为建议遵守的内容。GIPS标准鼓励公司采用审核程序，即由独立的第三方对公司以往的业绩考量程序和过程进行重新核对。单独的审核报告应当针对整个公司，不能仅针对某一单独的经营项目。进行审核的主要目的是确保宣布符合GIPS标准的公司严格遵守该规定。