U.S. Securities and Exchange Act Rule 17a-5 requires that FINRA member firms file an Annual Audited Report not more than 60 calendar days after the date selected for their fiscal year end. Additionally, all FINRA members who are members of SIPC and who are required to file Annual Reports pursuant to SEC Rule 17a-5(d)(1), 17 C.F.R. § 240.17a-5(d)(1), must also file a copy of their Annual Reports with SIPC. See SEC Rule 17a-5(d)(6), 17 C.F.R. § 240.17a-5(d)(6). Annual Reports must be filed with SIPC electronically. Email the Annual Reports to SIPCAuditReports@sipc.org, and the subject line must include the SEC 8- number, the name of the member, and the fiscal year end for the Annual Report being filed. Please do not send any other SIPC report ( e.g. SIPC 6 or 7 or 3) in the same email as the annual audit report. Also, include only one member's audit report per email.
The following information can assist firms in completing their reports:
- Submission Information
- SEC Form X-17A-5 Part III
- SEC Addresses
- SEC Rule 17a-5 can be found through the SEC Rules and Regulations link, Part 240.17a-5
- Annual Audit Filing Due Dates
- Annual Audit Extension of Time Request Policy
- Notice to Members 01-54: SEC Approves Proposed Additions to the List of Rules Appropriate for Disposition as Minor Violations of Rules and for the Establishment of Late Fees for Certain Filings and Reports
- SEC Guidance Regarding PCAOB Audits
- Regulatory Notifications
Please contact your firm's assigned Regulatory Coordinator with any questions.