Exemptive relief to registered Introducing Broker for filing a certified financial report under Regulation 1.10 and Regulation 1.16.

Exemption Pursuant to Commission Regulation 1.16(f)(2) for Audit Standards Requirements for FCM Certified Financial Statements for Year Ending December 31, 2018.  

Commission Regulation 1.16 – Staff no-action position regarding compliance with Public Company Accounting Oversight Board requirement to communicate “critical audit matters” in Accountants’ Unqualified Audit Opinions.

The CPO of an exempt commodity pool requested relief from the audit requirement in Regulation 4.22(d)(1), on the basis that the sole participant is the owner of the CTA managing the pool’s assets. DSIO granted relief for the pool’s 2015 annual report, conditioned upon the filing and distribution of an uncertified annual report for the 2015 fiscal year that otherwise complies with Regulation 4.7(b)(3).

Interpretation with respect to certain auditor independence requirements under Commission Regulation 1.16.