4184. Written confirmation of clients’ accounts with no balance

Or jump to a Series:

    1. The Dealer Member's auditor must, using positive or negative written confirmation procedures, confirm on a test basis client accounts with no balance and client accounts closed since the last fiscal year‑end audit date. The Dealer Member's auditor must consider the adequacy of the Dealer Member’s internal control system to decide the extent of these procedures.

    There is no history log for this rule.