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Frequently Asked Questions
  Who is required to file annual audited financial statements?
Identification Number 1605

Broker dealers are required to file annual Audited Financial Statements pursuant to Exchange Act Rule 17a-5(d). 

The rule contains an annual audit filing exemption for a broker dealer that is a member of a national securities exchange, has transacted a business in securities solely with or for other members of a national securities exchange, and has not carried any margin account, credit balance or security for any person who is defined as a "customer" in paragraph (c)(4) of Rule 17a-5.

Broker dealers for which PHLX is the assigned designated examining authority may find additional guidance here.

Publication Date*: 8/22/2019 Mailto Link Identification Number: 1605
material_search_footer*The Publication Date reflects the date of first inclusion in the Reference Library, which was launched on July 31, 2012, or a subsequent update to the material. Material may have been previously available on a different Nasdaq web site.
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