Detail When The Sec Knocks ...   Oleh:  Carroll, Brian Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 194 no. 2 (Aug. 2002), page 35-40. Topik: ACCOUNTANCY; sec knocks Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.15 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel In increasing numbers, CPA s are expanding their range of client services to include investment advice. Like many other CPA services, the investment advisory business is heavily regulated, generally requiring firms to register with the appropriate state agency or with the SEC (see “SEC Jurisdiction Over Investment Advice,” JofA, Aug.01, page 32). However, the relationship between the regulator and the investment adviser does not stop when the adviser files registration documents. Indeed, that’s just the beginning. The SEC Office of Compliance Inspections and Examinations (OCIE), as well as many state regulatory agencies, operates a proactive compliance program covering various securities industry participants - including investment advisers. As part of this program, OCIE conducts field examinations in which staff members travel to the adviser’s office to do an on - site investigation. Every SEC - registered investment adviser is subject to an OCIE examination. The examinations are designed primarily to determine whether investment advisers are complying with the Investment Advisers Act of 1940 and its rules and regulations to protect investors by rooting out fraudulent schemes and other improper practices, and to provide the SEC with up-to-date information on industry practices and developments. This article provides guidance to CPAs who are SEC-registered on the step-by-step procedures OCIE uses to examine investment advisers. In other words, it tells accountants what to expect when the SEC knocks. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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