Which of the following is an option available to such a firm?

Firms with records or performance calculations for periods prior to the applicable effective date(s) that are not in conformance with the AIMR Performance Presentation Standards can still claim compliance with the standards if certain conditions are met.

Which of the following is an option available to such a firm?
A . None of these answers are options available to such a firm.
B . All of these answers are options available to such a firm.
C . The firm can restate its historical performance in accordance with the Relaxed Retroactive Standards for retroactive compliance.
D . The firm can use its nonconforming historical performance and disclose specifically when and how the performance is not in compliance.
E . The firm can restate its historical performance numbers in accordance with the Standards.

Answer: B

Explanation:

Firms with records or performance calculations for periods prior to the applicable effective date(s) that are not in conformance with the Standards can choose any of the options listed.