Effective November 8, 2011, FINRA will require annual audit reports to be submitted in electronic form. This is a change from the current rule, which requires hard copies to be submitted to FINRA. This change is only applicable to annual audit reports with a fiscal year end on or after September 30, 2011.
Relevant to the Series 24 and Series 26 exams.
Source: FINRA Notice 11-46