Commission Guidance Regarding Independent Public Accountant Engagements Performed Pursuant to Rule 206(4)-2 Under the Investment Advisers Act of 1940
SEC · other · Published 2010-01-11 · Effective 2010-03-12 · 75 FR 1492
Document
Document number
2010-19
Federal Register citation
75 FR 1492
CFR reference
17 CFR 276
Type
Rule
Action
Interpretation.
Category
other
Agency
US Securities and Exchange Commission
Publication date
2010-01-11
Effective date
2010-03-12
Docket
Release Nos. IA-2969
Abstract
The Securities and Exchange Commission (the "Commission") is publishing interpretive guidance for independent public accountants in connection with the adoption of amendments to Rule 206(4)-2 under the Investment Advisers Act of 1940 (the "Custody Rule"). This guidance provides direction with respect to the independent verification and internal control report as required under the amended Custody Rule.