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Finra Gateway
SEC EDGAR
SIPC Portal
Broker Dealer - Paper Filing
Introducing Broker
Commodity Pool
Futures Commission Merchant
RIA – Surprise Custody Exams
Regulatory Requirements
Regulatory Requirements – NFA
Introducing Broker
Commodity Pool
FCM
Commodity Trading Advisor
Regulatory Requirements and Links – FINRA
Finra, The Rulebook
Finra, Member Hub
Finra Filing Due Dates
Regulatory Requirements and Links – SEC
SEC, Division of Investment Management
SEC, Examination Priorities
SEC, Rulemaking Activity
SEC, Education – Capital Raising Hub
Tax Center
Tax Refund Status
Amended Return Status
Tax Due Dates
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Forms, Instructions & Publications
State Governments
Other Regulatory Industry Links
CFTC – Commodity Futures Trading Commission
AICPA – American Institute of Certified Public Accountants
PCAOB – Public Company Accounting Oversight Board
SIPC – Securities Investor Protection Corporation
FASB – Financial Accounting Standards Board
Discuss Your Needs With Us
Typical Audit Document Request Lists by Entity Type
Save Time and Be Prepared
- PY Audit Report (if changing auditors)
- Bank Accounts
- Broker Accounts
- Operating Agreements
- State Formation Documents
- Management Agreement/Expense sharing agreements (if applicable)
- Clearing Firm Agreement
- Finra Membership Agreement
- Contract Agreements (i.e. clearing, leases, employment, equipment, consulting et al)
- Trial Balance (in Excel)
- PY Trial Balance (in Excel)
- YTD General Ledger (in Excel)
- P&L by month (in Excel)
- SIPC 6 (if applicable)
- Finra or SEC Exam Reports (if applicable)
- Focus Reports
- Legal Invoices
- Subordinated debt loan documents (if applicable)
- Related Party Transactions
- Cybersecurity Policy
- Accounts Receivable/Paying Aging (as of year end)
- SIPC 7 (if applicable)
- Finra Net Capital Requirement
- Haircut Computations (if applicable)
- Bond Policy
- PY expense comparison
- Tax Calculation
- Payroll report
- Employee benefit plan
- Prepaid and Accrued expenses
- Equity distribution report
- Customer Complain Log
- Type II SSAE 18 repot/SOC 1 Reports
- X-17A-5 (Referred to as the Facing Sheet) unsigned
- PY Audit Report (if changing auditors)
- Bank Accounts
- Broker Accounts
- Operating and State formation documents
- Current PPM
- Clearing Firm and Contractual Agreements
- Trial Balance, YTD and PY (in Excel)
- Monthly financial package
- General Ledger
- Partner equity detail
- Management and Advisory Fee Calculations
- Subscription/Redemption Agreements
- Balance Sheet
- P&L
- General Leger
- Journal Entries
- Prepaid and Accrued expenses
- Legal Invoices
- Portfolio Holdings
- Realized Gains and Losses – Full audit period by month
- Type II SSAE 18 report/SOC 1
- PY Audit Report (when changing auditors)
- Bank Accounts & Statements
- Broker Accounts & Statements
- Operating Agreement and Formation Documents
- Management and Expense sharing agreements
- Shareholder and Regulatory Membership agreements
- Clearing Firm Agreement
- Contractual Agreements
- Trial Balance (In Excel) and PY Trial Balance
- General Ledger – YTD and Y/E
- P&L by month (in Excel)
- 1FR Reports
- NFA Corresondence
- Monthly Net Capital Calculations
- Haircut Computations
- FCM Payouts
- All Trades (in Excel)
- Legal Invoices
- Balance Sheet
- Journal Entries
- Fixed Assets
- Tax Calculations
- Payroll and Employee Benefit plan
- Prepaid and Accrued Expenses
- Customer Complaint Log
- Type II SSAE 18 Report/SOC 1
- Bank Statements
- Broker Statements
- Bank Records
- Financial Statements
- Written Communications and Agreements
- Discretionary accounts
- Disclosure & Operating Documents
- General Ledger & Trial Balance
- Invoices
- Partner Equity Detail
- Management & Advisory Fee Calculations