November 29, 2017

B/D Alert #3: Examination Engagements



B/D Alert #3: Examination Engagements

Friday, December 8, 2017

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This alert is intended to provide certain auditing considerations that may be relevant for audit and attestation engagements for brokers and dealers registered with the US Securities and Exchange Commission (SEC). The alert discusses some of the more judgmental or complex areas of the audit and attestation engagements, including some of those identified by the Public Company Accounting Oversight Board (PCAOB). This alert should not be relied upon as definitive or all-inclusive, and should be read in conjunction with applicable rules, standards, and guidance in their entirety. Please see previously issued CAQ Alert #2017-05, Select Auditing Considerations for the 2017 Audit Cycle for Brokers and Dealers where additional areas of the audit and attestation engagements are highlighted for consideration.