CFTC Update: CFTC Amends Requirements for CPO Financial Reports

[...]if the CPO took advantage of the relief provided for the stub period and liquidated the pool before the end of the following full fiscal year, an audited final report would be required and the ability to claim exemption in accordance with CFTC Regulation 4.22(c) (7) (iii) would be unavailable.

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Bibliographic Details
Published in:The Investment Lawyer 2017-03, Vol.24 (3), p.50
Main Authors: Meer, Cary J, Patent, Lawrence B
Format: Article
Language:English
Subjects:
Accounting policies
Agreements
Annual reports
Audited financial statements
Audits
Commodities
Consolidated financial statements
Financial reporting
Fiscal years
GAAP
International finance
International Financial Reporting Standards
Investment Advisers Act 1940-US
Regulation
Waivers
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Description
Summary:[...]if the CPO took advantage of the relief provided for the stub period and liquidated the pool before the end of the following full fiscal year, an audited final report would be required and the ability to claim exemption in accordance with CFTC Regulation 4.22(c) (7) (iii) would be unavailable.
ISSN:1075-4512