Q & A Database

The GIPS Standards Q&A database contains questions and answers (Q&As) on various searchable topics that provide additional interpretation on an issue. Q&As are considered to be authoritative guidance and must be followed in order to claim compliance with the GIPS standards.

Content from prior Q&As was included in the GIPS Standards Handbook as much as possible and many Q&As were archived. Change the Status drop-down filter to "Archived" to see the archived Q&As.

The GIPS Standards Helpdesk is available for individual questions and typically responds to inquiries within 3 business days.

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1 Result
  • Archived

    Effective: 1 July, 2007 - 31 December, 2019
    Categories: Recordkeeping
    Source: GIPS Executive Committee

    Why isn’t this Guidance Statement applicable retroactively?

    Firms have been required, since the inception of the Standards, to maintain the necessary records to support their performance presentations. The guidance provided in this document is not intended to require firms to go back and change the records they have maintained to satisfy provision 1.A.1. This guidance is provided so that firms are aware there may be different documents available to the firm to use for meeting the recordkeeping requirements of the Standards.