federal_register: 2013-18738
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
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| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
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| 2013-18738 | Broker-Dealer Reports | Rule | The Securities and Exchange Commission ("Commission"), under the Securities Exchange Act of 1934 ("Exchange Act"), is amending certain broker-dealer annual reporting, audit, and notification requirements. The amendments include a requirement that broker-dealer audits be conducted in accordance with standards of the Public Company Accounting Oversight Board ("PCAOB") in light of explicit oversight authority provided to the PCAOB by the Dodd-Frank Wall Street Reform and Consumer Protection Act ("Dodd-Frank Act") to oversee these audits. The amendments further require a broker-dealer that clears transactions or carries customer accounts to agree to allow representatives of the Commission or the broker-dealer's designated examining authority ("DEA") to review the documentation associated with certain reports of the broker-dealer's independent public accountant and to allow the accountant to discuss the findings relating to the reports of the accountant with those representatives when requested in connection with a regulatory examination of the broker- dealer. Finally, the amendments require a broker-dealer to file a new form with its DEA that elicits information about the broker-dealer's practices with respect to the custody of securities and funds of customers and non-customers. | 2013-08-21 | 2013 | 8 | https://www.federalregister.gov/documents/2013/08/21/2013-18738/broker-dealer-reports | https://www.govinfo.gov/content/pkg/FR-2013-08-21/pdf/2013-18738.pdf | Securities and Exchange Commission | 466 | The Securities and Exchange Commission ("Commission"), under the Securities Exchange Act of 1934 ("Exchange Act"), is amending certain broker-dealer annual reporting, audit, and notification requirements. The amendments include a requirement that... | 3235-AK56 |