Broker Dealer Auditing: Mastering New SEC and PCAOB Rules and Standards

Complying with Changed Regulatory Framework for Conducting Audits and Attesting to Internal Controls

Recording of a 110-minute CPE webinar with Q&A

Conducted on Tuesday, December 10, 2013

Recorded event now available

or call 1-800-926-7926
Course Materials

This course will prepare accounting professionals to comply fully with new attestation standards pertaining to audits of brokers and dealers, including the new PCAOB auditing standard for broker dealer audits and the SEC amendment to Rule 17a-5.


For audit professionals to fully realize the opportunities available for work with broker-dealers, you must stay on top of the newest compliance rules and requirements, such as the newly finalized SEC Rule 17a-5 and PCAOB standards.

New requirements by PCAOB apply to attestation standards for auditors who examine certain statements in broker-dealer compliance reports and who review statements in broker-dealer exemption reports.

Audit professionals must also fully understand the responsibilities established by the new standard, requiring auditors to perform audit procedures and report on supplemental information that accompanies audited financial statements.

Listen as our panel of experienced broker dealer audit experts explains and analyzes the final SEC Rule 17a-5, new PCAOB attestation standards and the new PCAOB auditing standard—both reviewing the technical terms and presenting application scenarios.



  1. Background
    1. Broker dealer audit standards
    2. Interim inspection program
    3. Permanent inspection program
  2. Details of new standards
  3. Likely compliance scenarios under new standards
  4. Best practices


The panel will review such topics as:

  • New amendments to Rule 17a-5.
  • Material changes between the new PCAOB standards and previous versions.
  • Standards for internal controls over compliance.
  • Reporting compliance and periods covered.

Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.


Breard, Kevin
Kevin G. Breard

Managing Partner
Breard & Associates

Mr. Breard has nearly 30 years of accounting experience, including 26 years of public accounting and several years as...  |  Read More

John T. Hague
John T. Hague
Financial Services Industry Leader

Mr. Hague has over 30 years’ public accounting experience, primarily in the financial services industry. He...  |  Read More

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