2021 CFA Level I Exam: Study Session 1. Ethical and Professional Standards - Reading 5. Global Investment Performance Standards (GIPS)

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	1. Introduction: The Vision Statement, Objectives and Key Characteristics of GIPS Standards a. describe the key features of the GIPS standards and the fundamentals of compliance;
	2. The Scope of GIPS Standards with Respect to Definition of the Firm, Historical Performance Record, and Compliance b. describe the scope of the GIPS standards with respect to an investment firm's definition and historical performance record; c. explain how the GIPS standards are implemented in countries with existing standards for performance reporting and describe the appropriate response when the GIPS standards and local regulations conflict;
	3. The Nine Major Sections of the GIPS Standards d. describe the nine major sections of the GIPS standards.

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