ogoluwa

On Sri’s comment above: On Q3 , certainly , if they became compliant only in 2006 , then show 2007-‘11
Per tigas -  Is it possible for a fund with inception at 2003 …
There are various things at play here…
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.
[If this is for a particular composite - and that composite’s inception is 2006 - then yes.]
If they are showing GIPS compliant presentation for the firm - then they need to show from 2003 onwards - no choice about that. and given the firm’s inception was after 2000 - they cannot show some years that are non-GIPS compliant - can they?