Below is a slightly modified old CFAI question… Firm B Claims GIPS compliance since Jan 1, 2000. Firm A acquires Firm B on Jan 1, 2003. Firm A wants to claim GIPS compliance for the surviving composite after the merger. Which of the following statements below need to be true for Firm A to claim GIPS compliance. 1. Substantially all Firm B employees are employed by Firm A 2. Firm B’s staff and decision making process remanin intact and independent within Firm A. 3. Firm A discloses results of Firm B are linked to performance record of Firm A. 4. Firm A has records that document and support reported performance 5. Firm B has records that document and support reported performance 6. Substantially all the assets are transfered from Firm B to Firm A. 7. Firm A’s key decision makers replace Firm B’s key decision makers. Cheers 
2 ?
I go with 4. 2 is a close second…
One more hint - 4 of the above listed 7 are requirements. Cheers
2, 4, 5, 6
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I’ll go with 2, 4, 5 and 6 too