Regulatory Alerts2025-11-10 | Information Notice 11/10/25Added · Updated
2026 and First Quarter of 2027 Report Filing Due Dates
FINRA establishes the electronic filing due dates for Annual Reports, FOCUS Reports, Form Custody, and supplemental schedules (SSOI, OBS, SIS, SLS) for the period spanning 2026 through the first quarter of 2027. The notice specifies that Annual Reports must be filed electronically via EDGAR and FINRA Gateway, with a 30-day extension available for qualifying smaller members. Specific deadlines are set for various filings, such as monthly FOCUS Part II/IIA reports due by the 25th of the following month and Form OBS filings due within 22 business days of quarter-end. Thresholds for supplemental filings include a $100,000 net capital requirement for Form OBS and $25 million in free credit balances or $1 billion in aggregate liabilities for the Supplemental Liquidity Schedule.