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here's the official GIPS wording

5.A.1 The following items MUST be presented in each COMPLIANT PRESENTATION:
a. At least five years of performance (or for the period since the FIRM’S
inception or the COMPOSITE INCEPTION DATE if the FIRM or the COMPOSITE
has been in existence less than five years) that meets the REQUIREMENTS of
the GIPS standards. After a FIRM presents a minimum of five years of GIPScompliant performance (or for the period since the FIRM’S inception or the
COMPOSITE INCEPTION DATE if the FIRM or the COMPOSITE has been in
existence less than five years), the FIRM MUST present an additional year of
performance each year, building up to a minimum of 10 years of GIPScompliant performance

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