CFA Level 1: AIMR-PPS and Compliance

AIMR-PPS and Compliance

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Question

In reference to AIMR-PPS, which of the following is/are true?

I. The PPS are explicitly incorporated in the AIMR Code of Ethics and Standards of Professional Conduct.

II. In case of system incompatibilities, the firm can claim compliance for only those assets that are measured and monitored on compatible systems.

III. Plan sponsors, consultants and software vendors cannot claim compliance with the PPS; they can only endorse or require their clients to be in compliance.

Answers

Explanations

Click on the arrows to vote for the correct answer

A. B. C. D.

B

The PPS are an adjunct to the AIMR Code of Ethics and Standards of Professional Conduct and not explicitly incorporated in that framework. Compliance with

PPS is voluntary, not required.

In reference to AIMR-PPS (Association for Investment Management and Research-Performance Presentation Standards), the correct option is:

B. III only

Now, let's break down each statement and explain why only statement III is true:

I. The statement claims that the PPS (Performance Presentation Standards) are explicitly incorporated in the AIMR Code of Ethics and Standards of Professional Conduct. However, this statement is incorrect. The AIMR-PPS are separate and distinct from the AIMR Code of Ethics and Standards of Professional Conduct. The AIMR-PPS focuses specifically on performance presentation and reporting standards, while the AIMR Code of Ethics and Standards of Professional Conduct covers a broader range of ethical and professional conduct for investment professionals. Therefore, statement I is false.

II. This statement suggests that in case of system incompatibilities, a firm can claim compliance for only those assets that are measured and monitored on compatible systems. However, this statement is also incorrect. The AIMR-PPS does not provide any provision or exception for system incompatibilities. The standards require consistent and accurate performance measurement and reporting for all assets, regardless of the systems used. Therefore, statement II is false.

III. This statement states that plan sponsors, consultants, and software vendors cannot claim compliance with the PPS; they can only endorse or require their clients to be in compliance. This statement is true. The AIMR-PPS is primarily designed for investment professionals, such as portfolio managers and analysts, who are responsible for calculating and presenting investment performance to clients. Plan sponsors, consultants, and software vendors play different roles in the investment process and are not the primary audience for compliance with the PPS. However, they can endorse or require their clients (investment professionals) to follow the PPS for consistent and accurate performance presentation. Therefore, statement III is true.

In conclusion, only statement III is correct, and the correct answer is B. III only.