Audits of Brokers and Dealers: Links to Resources of Interest

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Audits of Brokers and Dealers: Links to Resources of Interest

Wednesday, November 29, 2017

Beyond the CAQ’s alerts and resource page, the following are links to other resources that may be useful while planning or performing the audit of a broker or dealer.

AICPA: Expert Panel – Stockbrokerage and Investment Banking

17 CFR 240.15c3-1 – Net Capital Requirements for Brokers or Dealers

17 CFR 240.15c3-3 – Customer Protection – Reserves and Custody of Securities

FINRA Regulatory and Examination Priorities Letter

PCAOB Auditing Standards

PCAOB Auditing Standards (Reorganized and Pre-Reorganized Numbering)

SEC 2017 Examination Priorities

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