问题如下：
Alpha Asset Management was established in Feb 1999 and managed tax-efficient fixed income portfolios since inception. However, due to the lack of suitable accounting system, accrued income in fixed income was not included in market valuations until the end of September 1999. If the Alpha claims to comply the GIPS standards, it must:
选项：
A.disclose the period of non-compliance.
B.adjust the non-compliant returns into compliance and make a disclosure.
C.re-estimate the monthly return including accrued income between Feb and Sep in 1999.
解释：
A is correct.
考点：条款4.A.15
解析：条款4.A.15 For any performance presented for periods prior to 1 January 2000 that does not comply with the GIPS standards, FIRMS MUST disclose the periods of non-compliance. 对于2000年1月之前不符合GIPS标准的业绩陈述，公司必须披露这些业绩的发生时间。
这道题的考点是啥。。。
