问题如下：
Listed are some reasons for a written investment policy statement (IPS) to be created, which is the least important?
选项：
A. The IPS is created to meet regulatory requirements.
B. A portfolio manager’s best practice includes creating a written IPS.
C. A written IPS is created to ensure that the risk and return objectives of client could be accomplished.
解释：
C is correct.
The written IPS is created for a client, but it could not ensure that the clients objectives could be finally achieved.
此题选项C为何不对？谢谢。
