问题
单项选择题
Janes’ Funds based in Colorado underwent a management shake-up after two years of horrific returns. The new manager, Juan, who adhere strictly to GIPS decided to change the name on many funds in order to initiate new performance numbers.（）
A. Juan is in compliance with GIPS because there will be new fund mangers.
B. Juan is in compliance because the firm will change the make up of the portfolios dramatically.
C. Juan is in violation because you cannot restate performance due to a management change.
答案
参考答案：C
解析：
You cannot restate performance due to changes in a firm’s organization. A and B are incorrect because a change in fund managers or portfolios does not allow them to drop historical performance.