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Question:

American Securities wants to prepare a GIPS-compliant performance presentation. Which of the following is least likely compliant with GIPS? American Securities:

A provides a compliant presentation for composites that the firm currently offers to clients, to any prospect who requests one.
explanation

To be compliant with GIPS, firms must make compliant presentations available to prospects, on request, for any composite the firm has offered in the last five years, even for composites that have been terminated.

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