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4151. Dealer Member financial filings

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Series 4000: Dealer Member Financial and Operational Rules
    Rule

    1. A Dealer Member must file:

      1. an audited Form 1 for its fiscal year within seven weeks following year‑end, and

      2. a monthly financial report for each calendar month within 20 business days  following month‑end,

    2. in accordance with IIROC requirements.

    Guidance/Notices
    History

    There is no history log for this rule.

    Disciplinary History
    There is no history log for this rule.
      Jump to another section in Rule 4100
      4101. Introduction
      4110. Introduction
      4111. Maintaining a positive risk adjusted capital amount
      4112. Negative risk adjusted capital and other early warning test failure situations
      4113. Calculating current risk adjusted capital amount — general requirements
      4114. Calculating current capital position — weekly documentation
      4115. Calculating current capital position — monthly documentation and reconciliation
      4116. Dealer Member capital adequacy reporting system — adequate policies and procedures
      4117. Consolidation of financial position with related companies
      4118. Options for calculating risk adjusted capital available to well-capitalized Dealer Members
      4119. Dealer Member guarantees
      4130. Introduction
      4131. Definitions
      4132. Early warning designation, levels and tests
      4133. Early warning related requirements
      4134. Discretion to designate a Dealer Member as being in early warning
      4135. Restrictions on a Dealer Member in early warning
      4136. Additional restrictions
      4137. Prohibited transactions
      4138. Lifting an early warning designation
      4150. Introduction
      4152. Extending deadline for financial filings
      4153. Late filing fee
      4170. Introduction
      4171. Approved auditors
      4172. Dealer Member’s auditor
      4173. Responsibilities of a Dealer Member’s auditor
      4174. No limitation on scope or procedures
      4175. Audit in accordance with Canadian Auditing Standards
      4176. Test procedures as at the fiscal year-end date
      4177. Account for all securities, currencies, and other like assets
      4178. Verify securities in transfer and in transit
      4179. Review the Dealer Member’s position balancing and account reconciliations
      4180. Review bank reconciliations
      4181. Review custodial agreements and approvals
      4182. Obtain written positive confirmations
      4183. Selection of accounts for positive confirmation
      4184. Written confirmation of clients’ accounts with no balance
      4185. Effect on capital if no positive written confirmation received for a guarantee
      4186. Review a sample of signed guarantee agreements
      4187. Tests and procedures on statements and schedules of Form 1
      4188. Test statements for a description of securities held in safekeeping
      4189. Dealer Member obligations to auditor
      4190. Calculations for Form 1 and other reporting
      4191. Auditor’s records
      4192. Auditor’s obligation to report to IIROC

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