Series 26: Customer Statements

Customer Statements

In addition to filing FOCUS Reports with the SEC and FINRA, all carrying firms must provide customers with audited and unaudited financial statements. The audited financial statement is an abridged version of the Annual Financial Statement; it is also filed annually. Broker-dealers must furnish it to customers within 105 days after the filing of the Annual Financial Statement. The unaudited financial statement must be filed annually and dated to six months after the date of the audited statement. It must be filed within 65 days of its completion date. Both statements must include financial balance sheets and statements of net capital. Besi