Ethical standards to be used by investment managers for creating performance presentations that ensure fair representation and full disclosure of investment performance results. Global Investment Professional Standards were created by the Chartered Financial Analyst Institute and governed by the GIPS Executive Committee. They are standardized guidelines for reporting the ability of an investment firm to make profits for investors.

|||The GIPS is put out by the Chartered Financial Analyst Institute (CFA Institute), formerly known as the Association for Investment Management and Research (AIMR). These principals were designed so potential investors could compare investment firms around the world. The standards were originally introduced in 1999 but have been developed since 1980.