问题
单项选择题
An analyst does research about investment policy statement (IPS). Which of the following statements is least accurate An investment policy statement:（）
A. provides discipline for the investmentmanagement process.
B. specifies the compensation and fee structure for the account management.
C. aids the portfolio manager in the construction and management of clients' account that satisfies the clients' needs.
答案
参考答案：B
解析：
IPS并不要求特别说明组合的报酬和费用结构，IPS是对客户情况如投资目标及限制等的书面说明，提供投资管理的纪律和指导，也帮助基金经理在资产管理中满足客户的需求，故选项A和C是正确的。