# Broker-Dealer Reports
> **US Securities and Exchange Commission** · Final rule. · Published 2013-08-21 · Effective 2014-06-01 · 78 FR 51910
## Document
- **Document number:** 2013-18738
- **Category:** final-rule
- **Agency:** US Securities and Exchange Commission
- **Federal Register citation:** 78 FR 51910
- **CFR reference:** 17 CFR 240
- **Publication date:** 2013-08-21
- **Effective date:** 2014-06-01
- **Docket:** Release No. 34-70073
## Abstract

The Securities and Exchange Commission ("Commission"), under the Securities Exchange Act of 1934 ("Exchange Act"), is amending certain broker-dealer annual reporting, audit, and notification requirements. The amendments include a requirement that broker-dealer audits be conducted in accordance with standards of the Public Company Accounting Oversight Board ("PCAOB") in light of explicit oversight authority provided to the PCAOB by the Dodd-Frank Wall Street Reform and Consumer Protection Act ("Dodd-Frank Act") to oversee these audits. The amendments further require a broker-dealer that clears transactions or carries customer accounts to agree to allow representatives of the Commission or the broker-dealer's designated examining authority ("DEA") to review the documentation associated with certain reports of the broker-dealer's independent public accountant and to allow the accountant to discuss the findings relating to the reports of the accountant with those representatives when requested in connection with a regulatory examination of the broker- dealer. Finally, the amendments require a broker-dealer to file a new form with its DEA that elicits information about the broker-dealer's practices with respect to the custody of securities and funds of customers and non-customers.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2013/08/21/2013-18738/broker-dealer-reports)
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