AICPA IC EP Custody Rule Frequently Asked Questions (FAQs)
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AICPA IC EP Custody Rule Frequently Asked Questions (FAQs)

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The following summary and frequently asked questions (FAQs) about the SEC’s Revised Custody Rule were developed by the AICPA Investment Companies Expert Panel based on a review of the Custody Rule, the Adopting Release, the SEC staff FAQs, and discussions with the SEC staff. These notes do not necessarily reflect the views of the AICPA, the SEC, or the SEC staff. The expert panel is not authorized to make public statements on behalf of AICPA without clearance from AICPA Council or the Board of Directors on such matters.

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