Each element should be followed by the punctuation mark shown here.
The procedure specified under 3 vi of the rule requires the accountant to perform the following: Can I get a refund of overpaid assessments?
The Securities Investor Protection Act provides that overpayments shall be recoverable only against future assessments due, except as otherwise provided by law.
How do I refile an assessment form due to an error in calculation? I have no revenue during the reporting period, should I put zeros in the revenue and assessment section and file the form?
Is there a review process if a SIPC member has questions about or wishes to challenge an assessable item? Address all questions or concerns to the Membership Department, and provide documentation regarding any challenged assessable item. We will advise you of the outcome of our review.
My firm has no public customers, why do I have to be a member? The objective was to instill confidence in the investing public and to place the financial support of the SIPC program on all firms that made their livelihood in the securities business, regardless of whether they had public customers or not.
This includes SIPC member firms generating revenue from non-customer activities such as investment banking, raising money for private equity or hedge funds, financial advisory services, equity research, or other activities related directly or indirectly to the securities business.
What assessment forms need to be filed and what are their due dates? Assessment Rate is 0. Working copies of assessment forms can be used for filing.
Effective January 1,the assessment rate changed from 0. This filing is due 60 days after the fiscal year end plus a day grace period. Any resulting overpayments will be applied toward future SIPC assessments. Please email SIPC at annualreportsinquiries sipc.
Please include a copy of any correspondence from your DEA supporting your exemption. Please notify SIPC at annualreportsinquiries sipc. I received a filing extension from my DEA.
Nothing additional needs to be done. Box Washington, DC or by email at form sipc. SIPC-3 filers must file this report regardless of the amount of their total revenues. Firms should no longer send it to the SEC. When must an AUP Report be reissued?
Instead, they must have their public accountant perform agreed upon procedures on the Form SIPC-7B calculations in conjunction with their audit engagement. The procedure specified under 3 i of the rule requires the accountant to perform the following: The results of each procedure should include details relating to the source documents such as payment date and name and title or department who provided the information.
The procedure specified under 3 ii of the rule requires the accountant to perform the following: Amounts from the audited financial statements that correspond with the itemized amounts reported in the Form SIPC-7 for example, "Total Revenues" should be compared.
The procedure specified under 3 iii of the rule requires the accountant to perform the following: If exclusion from SIPC membership is claimed, the following is procedures are required: The accountant should thus compare the total amount included in the "Schedule of Form SIPC-3 Revenues," provided by the broker dealer for their FYE, to the total revenues reported on the audited financial statements for their FYE and note any differences.
This schedule should accompany the e 4 report. The accountant should also compare each revenue classification reported in the Schedule of Form SIPC-3 Revenues prepared by the broker dealer for their FYE to supporting schedules and working papers noting any differences.
The accountant should also recalculate the arithmetical accuracy of the Total amount reflected in the Schedule of Form SIPC-3 Revenues prepared broker dealer for their FYE and in the related schedules and working papers, noting any differences. The results of the procedure should include a description of the supporting schedules, working papers, and source documentation prepared by the broker dealer.An initiative from the Association of College and Research Libraries, a division of the American Library Association.
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