- CFA Exams
- 2025 Level I
- Topic 10. Ethical and Professional Standards
- Learning Module 4. Introduction to the Global Investment Performance Standards (GIPS)
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Learning Outcome Statements PDF Download
1. Why were the GIPS Standards Created? explain why the GIPS standards were created, who can claim compliance, and who benefits from compliance | |
2. The Key Concepts of the GIPS Standards describe the key concepts of the GIPS Standards for Firms | |
3. Composites explain the purpose of composites in performance reporting | |
4. Fundamentals of Compliance describe the fundamentals of compliance, including the recommendations of the GIPS standards with respect to the definition of the firm and the firm's definition of discretion | |
5. Verification describe the concept of independent verification |
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