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.
Beginning September 1, 2017, all members that file Annual Reports with their DEA through the FINRA Firm Gateway will use the FINRA Firm Gateway to also file their Annual Reports with SIPC. After September 1, 2017 SIPC will deem any Annual Report received other than through the FINRA Firm Gateway as not having been filed with SIPC.
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.