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Information Notice 12/09/09

Certification of Annual Audits

Published Date:

FINRA is issuing this Notice to remind firms that their auditor must be registered with the Public Company Accounting Oversight Board (PCAOB). Information Notice 1/8/09 stated that SEC registration relief expired December 31, 2008, and that firms must file financial statements certified by a PCAOB-registered auditor for their fiscal years ending after that date.

FINRA will treat financial statements certified by an auditor who is not PCAOB-registered as not having been filed under Schedule A of the FINRA By-Laws, Section 4(g)(2)&(3). Such firms are subject to suspension under the procedures set out in FINRA Rule 9552 (Failure to Provide Information or Keep Information Current).

Questions concerning this Notice should be directed to:

  • Chip Jones, Senior Vice President, Member Relations, at (240) 386-4797; or
  • Susan DeMando Scott, Associate Vice President, Financial Operations, at (202) 728-8411.