The SEC extended an Order permitting non-public broker-dealers (broker-dealers that are not "issuers") to file with the Commission a balance sheet and income statement and may send to their customers a balance sheet certified by an independent public accountant, instead of by a PCAOB registered public accounting firm for fiscal years ending before January 1, 2009. The extension was originally issued on August 4, 2003, extended on July 14, 2004, and extended again on December 5, 2005. The 2005 Order was to expire on January 1, 2007. The SEC has determined that extending the Order for two additional years is consistent with the public interest and the protection of investors. The complete text of the release can be accessed by clicking on the following link: Broker-Dealer Financial Statement Requirements (Extension of Order under Section 17 of the Exchange Act) (Release No. 34-54920). Application of registration requirements and procedures to auditors of non-public broker-dealers is still being considered.