SEC Staff Comments and Observations

The following contains the “SEC Staff Comments and Observations” section, or comparable section, from each edition of the AICPA Audit Risk Alert Investment Companies Industry Developments from the 2008/2009 edition through the 2013/2014 edition, as compiled by the AICPA staff in August 2015. This content has not been modified since its original issuance, including paragraph numbers and references. Please be advised that information included herein may have been superseded or revised since the issuance of this publication, or since the issuance of each original alert. Readers should remain aware of regulatory developments that have occurred since the original issuance of each alert, and this publication.