Annual Certified Audit Information

1. Regulatory Notice 21-05: Certain broker/dealers who submit the annual certified audit through the EDGAR system may be eligible for a 30-day submission extension. More information regarding the Regulatory Notice 21-05 can be found at

2. Facing Page – Form X-17A-5: Only the PFO/FinOp or a registered principal are permitted to sign. More information regarding Form X-17A-5 can be found at

3. Exemption Provision Assertion: AICPA exemption report examples can be found at AICPA.

4. Broker Dealer Annual Audited Financial Statement Compliance Checklist.

5. Commitments & Contingencies – Sample below (if none to report in the audited year):

“As of December 31, 20xx, the Company had no commitment, contingency or guarantee that might result in a loss or a future obligation, as well as any claim of which the firm was aware that might be asserted against it as of the audit opinion date.”

Note: The information provided is a generic guide. Please contact your CPA or TAA for the specific filing requirements for your firm.