Which of the following comments concerning composites meeting therequirements of the GIPS standards is correct?

A、A firm's claim of compliance requires all fee-paying accounts managed by the firm be included in atleast one composite.
B、The requirement to create, use and maintain composites is designed to prevent firms using the bestperforming accounts to represent an investment strategy.
C、A composite must include all actual, fee-paying, discretionary and non-discretionary portfoliosmanaged in accordance with the same investment mandate, objective, or strategy.