Allen Winkler, CFA, an equity analyst, recently had lunch with his former professor, Kim Thompson. Thompson told him about a new theoretical stock valuation model she designed. Upon returning to his office, Winkler recreated Thompson’s model and revised it slightly. He then tested the revised model using historical stock prices from Standard & Poor’s (S&P) equity databases. The results were so impressive that his supervisors decided to create a small new fund called the Technical Fund directed toward their technically oriented clients. In the fund’s prospectus, Winkler included a discussion of the model and the results of his tests. According to the Standard on misrepresentation, is Winkler required to credit Thompson for having developed the original model and S&P as the source of the data?