United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2013_register executive 2013-08-21 article Part III Rules and Regulations D09002ee1c7fb177d D09002ee1c7fb1868 United States Securities and Exchange Commission originator org United States Government Agency or Subagency 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. 78 FR 51910 https://www.govinfo.gov/app/details/FR-2013-08-21/2013-18738 2013-18738 fr21au13-7 RIN 3235-AK56 8011-01-P Release No. 34-70073 File No. S7-23-11 https://www.govinfo.gov/app/details/FR-2013-08-21/2013-18738 https://www.govinfo.gov/content/pkg/FR-2013-08-21/html/2013-18738.htm https://www.govinfo.gov/content/pkg/FR-2013-08-21/pdf/2013-18738.pdf Brokers Confidential Business Information Fraud Reporting and Recordkeeping Requirements Securities 94 p. 51910 52003 78 FR 51910 Title 17 Part 240 17 CFR Part 240 Title 17 Part 249 17 CFR Part 249 RIN 3235-AK56 Broker-Dealer Reports; Federal Register Vol. 78, Issue RULE 2013-18738 III SECURITIES AND EXCHANGE COMMISSION 2014-06-01 Release No. 34-70073 File No. S7-23-11 8011-01-P 2013-18738 Final 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.

This rule is effective June 1, 2014, except the amendment to Sec. 240.17a-5(e)(5), which is effective October 21, 2013 and the amendments to Sec. 240.17a-5(a) and (d)(6) and Sec. 249.639, which are effective December 31, 2013. Michael A. Macchiaroli, Associate Director, at (202) 551-5525; Thomas K. McGowan, Deputy Associate Director, at (202) 551-5521; Randall W. Roy, Assistant Director, at (202) 551-5522; Mark M. Attar, Branch Chief, at (202) 551-5889; Rose Russo Wells, Special Counsel, at (202) 551-5527; Sheila Dombal Swartz, Special Counsel, at (202) 551-5545; or Kimberly N. Chehardy, Attorney, at (202) 551-5791, Office of Financial Responsibility, Division of Trading and Markets; or Kevin Stout, Senior Associate Chief Accountant, at (202) 551-5930, Office of the Chief Accountant, Securities and Exchange Commission, 100 F Street NE., Washington, DC 20549-7010. Brokers Confidential Business Information Fraud Reporting and Recordkeeping Requirements Securities Broker-Dealer Reports , http://www.aicpa.org/InterestAreas/FRC/AuditAttest/DownloadableDocuments/Clarity/Archive/ASB_Clarity_%20and_Convergence_ http://www.aicpa.org/InterestAreas/FRC/AuditAttest/Pages/ImprovingClarityASBStandards.aspx http://www.finra.org/Industry/Regulation/Guidance/FOR/ http://www.finra.org/Newsroom/Statistics/ http://www.finra.org/web/groups/industry/@ip/@reg/@rulfil/documents/rulefilings/p143262.pdf http://www.sec.gov/comments/s7-23-11/s72311.shtml http://www.sec.gov/divisions/marketreg/bdnotices.htm http://www.sec.gov/foia/howfo2.htm#privacy http://www.sipc.org/pdf/2010%20Annual%20Report.pdf http://www.sipc.org/pdf/Final%Report%202012.pdf www.pcaobus.org/standards/auditing www.usps.gov Vol. 78, no. 162 Office of the Federal Register, National Archives and Records Administration 2013-08-21 continuing daily deposited born digital 438 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2013-08-21 P0b002ee185ff1bec 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr21au13 https://www.govinfo.gov/app/details/FR-2013-08-21 https://www.govinfo.gov/content/pkg/FR-2013-08-21/pdf/FR-2013-08-21.pdf https://www.govinfo.gov/content/pkg/FR-2013-08-21/xml/FR-2013-08-21.xml fdlp 51649 52078 DGPO 2013-08-21 2024-06-03 FR-2013-08-21 machine generated eng FR FR-2013-08-21 78 162