Detail SEC Jurisdiction Over Investment Advice   Oleh:  Carroll, Brian Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 192 no. 2 (Aug. 2001), page 32-36. Topik: JURISDICTION; SEC jurisdiction; investment advice Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.13 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel With the explosion of financial information and interest in financial markets, clients of all types are turning to their CPA s for advice on investing in stocks, bonds, mutual funds, limited partnerships and other financial products. Many CPA s have responded by formally offering investment advisory services, which generally requires them to register as investment advisers with either a state agency or the SEC. Short of staking a claim as an investment adviser, CPA s can provide limited investment advice to clients without registering. The key question is whether a CPA’s investment advice brings him or her under the definition of “investment adviser” in the Investment Advisers Act of 1940. Even if the answer is yes, the CPA may still be excepted from the definition under the “professionals” safe harbor. If he or she is not excepted, the CPA must determine whether to register with a state agency or the SEC (see “SEC vs. State Registration,” above). Regardless, CPA s are subject to the act’s anti - fraud provisions. This article provides guidance to every CPA who has ever wondered whether or not providing investment advice triggers the act’s registration requirements and its anti - fraud rules. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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