Series 28: Accountant Statement

Accountant Statement

Every broker-dealer filing an annual financial statement and a compliance or exemption report must also file an annual statement detailing information about its public accountant. This accountant statement must be filed with the SEC’s principal office, its closest regional office, and FINRA. It must be dated no later than December 1 of the same year and filed no later than December 10. (If the firm is newly registered, the filing must be dated within 20 days of its registration and filed within 30 days.)

There is a specific format for an Accountant Statement. First, it must contain the following heading:

Statement regarding independent public accountant under Rule 17a-5(f)(2)

It must also contain these details:

• • Name, address, telephone number, and registration number of the broker-dealer
• • Name, address, and telephone number of the independent publi