haku: @indexterm INVESTMENT / yhteensä: 2128
viite: 265 / 2128
| Tekijä: | Carrol, B. |
| Otsikko: | When the SEC KnocksĀ |
| Lehti: | Journal of Accountancy
2002 : AUG, VOL. 194:2, p. 35-38 |
| Asiasana: | FINANCE ANALYTICAL REVIEW INVESTMENT |
| Kieli: | eng |
| Tiivistelmä: | The author states that with increasing numbers of CPAs offering investment services, more are registering with the SEC as investment advisers and facing field examinations from the SEC Office of Compliance Inspections and Examinations (OCIE). These investigations determine whether the adviser is com plying with the Investment Advisers Act of 1940, protect investors from fraud and provide the SEC with information on industry practices. When an examination begins, the OCIE staff will provide the adviser with several documents including a "List of Books and Records Requested for Review." It includes records the staff will review both on- and off-site. |
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