|Whether you are a financial statement preparer or auditor it is critical
to understand the complexities of the securities industry as it relates
to the various functions that broker-dealers may perform and the
accompanying rules and regulations. AICPA publications provide
information on recent developments, guidance, practice aids, and
illustrative examples for the common accounting and audit practices for
broker-dealers in securities including
The broker-dealer industry is undergoing significant change. AICPA
publications offer clear and practical guidance on recent developments.
SEC regulatory requirements, and the related reporting is discussed
along with relevant accounting and audit topics of particular importance
to audits of broker-dealers.
- broker-dealer functions, books, and records.
- regulatory information and requirements, including reporting considerations.
Finally, find comprehensive examples of
For more information on the industry and the AICPA's commitment to provide updates and guidance, visit the Stockbrokerage and Investment Banking Expert Panel's webpage.
- financial statements, notes, and supplementary schedules.
- reports required by industry regulators.