单项选择题:
Helen Hawke, CFA, a verifier of the [email protected]; standards. With respect to the Global Investment Performance Standards (the [email protected]; Standards), which of the following statements is least accurate The [email protected]; Standards:（）
A. are ethical standards for investment performance presentation to ensure fair representation and full disclosure of investment performance.
B. will ensure full disclosure and fair representation if minimum requirements of the [email protected]; standards are adhered.
C. rely on the integrity of input data.
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答案：B
解析:只遵守[email protected];标准的最低要求并不能保证公允地陈述和充分地披露业绩，公司应该同时遵守推荐的做法来更好地计算和陈述业绩，所以B错。选项A和C都是符合[email protected];标准定义的。