问题如下：
Gravite Asset Management started managing tax-efficient fixed income portfolios in January 1999. However, because the firm initially did not have a suitable portfolio accounting system, accrued income was not included in market valuations until June 1999. Under the GIPS standards, if Gravite presents the performance of the tax efficient fixed income composite since inception, it must:
选项：
A. disclose the period of non-compliance.
B. bring the non-compliant returns into compliance.
C. estimate the return including accrued income in the first half of 1999.
解释：
A is correct.
"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 (I.4.A.15)." Provision I.5.B.8 recommends that firms comply with the GIPS Standards for all historical periods. (See Sections 3.11 and 3.13 of the reading.)
那如果他在2000年宣城遵守gips，他之前五年的业绩是都不用追溯调整了吗？