A is correct. Plan sponsors and consultants can make a claim of compliance if they actually manage assets for which they are making a claim of compliance.

B is incorrect because software (and the vendors that supply software) cannot be GIPS compliant. Software can assist firms in achieving compliance with the GIPS standards, but only an investment management firm can claim compliance.

C is incorrect because a firm has only two options regarding compliance with the GIPS standards: fully comply with all requirements of the GIPS standards and claim compliance through the use of the GIPS Compliance Statement; or not comply with all requirements of the GIPS standards and not claim compliance with, or make any reference to, the GIPS standards.

A是正确的。如果计划发起人和顾问实际上管理了他们正在进行遵从性声明的资产，那么他们就可以进行遵从性声明。

B是不正确的，因为软件(以及提供软件的供应商)不能兼容GIPS。软件可以帮助公司实现对GIPS标准的遵从，但只有投资管理公司才能声称遵从。

C是不正确的，因为企业对于GIPS标准的符合性只有两种选择:完全遵守GIPS标准的所有要求，并通过使用GIPS符合性声明声称符合性;或不符合GIPS标准的所有要求，也不声称符合或引用GIPS标准。