2026 and First Quarter of 2027 Report Filing Due Dates

2026 and First Quarter of 2027
Report Filing Due Dates
Annual Report; FOCUS; Form Custody; Supplemental Statement of Income (SSOI); Supplemental Schedule for Derivatives and Other Off-Balance Sheet Items (OBS); Supplemental Inventory Schedule (SIS); and Supplemental Liquidity Schedule (SLS) Summary To assist members in their financial reporting obligations, FINRA is issuing this Notice to provide the due dates for Annual Report, Financial and Operational Combined Uniform Single (FOCUS), Form Custody, and supplemental FOCUS Report filings that are due in 2026 or the first quarter of 2027. FINRA reminds members that all such filings they submit to FINRA must be made electronically through FINRA Gateway. The due dates set forth in this Notice refer solely to the filings that are specified in the Notice and are required under SEA Rule 17a-5 or FINRA Rule 4524. These due dates take into account the federal holiday calendar as appropriate. Questions regarding this Notice should be directed to your firm’s Risk Monitoring Analyst. Background Annual Report Firms must submit their annual reports to FINRA in electronic form.1 Firms should note that the SEC has revised its requirements governing submission of annual reports to the SEC.2 Pursuant to SEA Rule 17a-5(d)(6)(i), as amended, firms must file the annual report electronically with the SEC on EDGAR in Portable Document Format (PDF). The SEC no longer accepts paper submissions of the annual report.3 FINRA will issue a separate Notice with further information regarding the SEC’s amendments. 1 Information Notice Suggested Routing X Compliance X Legal X Operations X Regulatory Reporting X Senior Management Key Topic(s) X Annual Report Filings X FOCUS Report Filings X Form Custody Filings X Supplemental Inventory
Schedule
X Supplemental Liquidity Schedule
X Supplemental Schedule for
Derivatives and Other Off￾Balance Sheet Items X Supplemental Statement of Income Referenced Rules and Notices X FINRA Rule 4524 X Information Notice 6/3/21 X Regulatory Notice 11-46 X Regulatory Notice 12-11 X Regulatory Notice 14-43 X Regulatory Notice 16-11 X Regulatory Notice 17-07 X Regulatory Notice 21-05 X Regulatory Notice 21-31 X SEA Rule 15c3-1 X SEA Rule 15c3-3 X SEA Rule 17a-5 November 10, 2025

In February 2021, the SEC issued an order4 that permits specified firms an additional 30 calendar days to file their annual reports as required pursuant to SEA Rule 17a-5(d), subject to certain conditions. The SEC’s order, in response to a request by FINRA, is designed to ease potential burdens that smaller members may face in obtaining audit services. Members that meet the conditions set forth in the SEC’s order and wish to avail themselves of the 30-day extension must provide notification to FINRA as described further in Regulatory Notice 21-05. 5 SEA Rule 17a-5(d)(6)(ii), as amended, requires firms that are members of the Securities Investor Protection Corporation (SIPC) to file the annual report with SIPC. Through an agreement between SIPC and FINRA, when a firm that is a SIPC member files an annual report through FINRA Gateway, this will also constitute filing with SIPC. Members may consult the SIPC website for further information. Filings are due no later than 11:59 p.m. Eastern Time (ET) on the due dates listed in this Notice. Annual Reports Period Ending Due Date Due Date for Firms That Meet Conditions for 30-Day Extension November 30, 2025 January 29, 2026 March 2, 2026 December 31, 2025 March 2, 2026 March 31, 2026 January 31, 2026 April 1, 2026 May 1, 2026 February 28, 2026 April 29, 2026 May 29, 2026 March 31, 2026 June 1, 2026 June 29, 2026 April 30, 2026 June 29, 2026 July 29, 2026 May 31, 2026 July 30, 2026 August 31, 2026 June 30, 2026 August 31, 2026 September 28, 2026 July 31, 2026 September 29, 2026 October 29, 2026 August 31, 2026 October 30, 2026 November 30, 2026 September 30, 2026 November 30, 2026 December 29, 2026 October 31, 2026 December 30, 2026 January 29, 2027 November 30, 2026 January 29, 2027 March 1, 2027 December 31, 2026 March 1, 2027 March 31, 2027 2 Information Notice November 10, 2025

FOCUS Reports
Firms must submit their FOCUS Reports electronically through the eFOCUS System available via FINRA Gateway. For information about completing the FOCUS Report, please see FINRA’s guidance on eFOCUS submission. Monthly and Fifth6 FOCUS Part II/IIA Filings Period Ending Due Date January 31, 2026 February 25, 2026 February 28, 2026 March 24, 2026 April 30, 2026 May 26, 2026 May 31, 2026 June 24, 2026 July 31, 2026 August 25, 2026 August 31, 2026 September 24, 2026 October 31, 2026 November 25, 2026 November 30, 2026 December 23, 2026 Quarterly FOCUS Part II/IIA Filings Quarter Ending Due Date December 31, 2025 January 27, 2026 March 31, 2026 April 23, 2026 June 30, 2026 July 24, 2026 September 30, 2026 October 26, 2026 December 31, 2026 January 27, 2027 Annual Schedule I Filings Period Due Date 2025 January 27, 2026 2026 January 27, 2027 Information Notice 3 November 10, 2025

Form Custody
Firms are required to file Form Custody pursuant to SEA Rule 17a-5(a)(5). Form Custody Filings Quarter Ending Due Date December 31, 2025 January 27, 2026 March 31, 2026 April 23, 2026 June 30, 2026 July 24, 2026 September 30, 2026 October 26, 2026 December 31, 2026 January 27, 2027 Supplemental Statement of Income (SSOI) Firms must file the SSOI on a quarterly basis.7 SSOI Filings Quarter Ending Due Date December 31, 2025 January 30, 2026 March 31, 2026 April 28, 2026 June 30, 2026 July 29, 2026 September 30, 2026 October 29, 2026 December 31, 2026 February 1, 2027 Supplemental Schedule for Derivatives and Other Off-Balance Sheet Items (Form OBS) Unless subject to the de minimis exception, the Form OBS must be filed by (1) all member firms that self-clear their proprietary transactions or clear transactions for others or carry customer accounts; and (2) all other member firms that have, pursuant to SEA Rule 15c3-1, a minimum dollar net capital requirement equal to or greater than $100,000 and at least $10 million in reportable items pursuant to the Form OBS.8 Any firm that is required to file the Form OBS must do so as of the last day of a reporting period within 22 business days of the end of each calendar quarter by using the eFOCUS system. A firm that claims the de minimis exception must affirmatively indicate through the eFOCUS system that no filing is required for the reporting period. For more information on the Form OBS, including Frequently Asked Questions, please see the Derivatives and Other Off-Balance Sheet Items (OBS) page. 4 Information Notice November 10, 2025

Form OBS Filings
Quarter Ending Due Date
December 31, 2025 February 3, 2026
March 31, 2026 April 30, 2026
June 30, 2026 July 31, 2026
September 30, 2026 November 2, 2026
December 31, 2026 February 3, 2027
Supplemental Inventory Schedule (SIS)
The SIS must be filed by a firm that is required to file FOCUS Report Part IIA or FOGS Report Part I, with inventory positions as of the end of the FOCUS or FOGS reporting period, unless the firm has (1) a minimum dollar net capital or liquid capital requirement of less than $100,000; or (2) inventory positions consisting only of money market mutual funds.9 A firm with inventory positions consisting only of money market mutual funds must affirmatively indicate through the eFOCUS system that no SIS filing is required for the reporting period. FINRA reminds members that in 2021 FINRA revised10 the SIS so that members that are filers of FOCUS Report Part II are no longer required to file the SIS. SIS Filings Month Ending Due Date December 31, 2025 January 30, 2026 January 31, 2026 March 2, 2026 February 28, 2026 March 27, 2026 March 31, 2026 April 28, 2026 April 30, 2026 May 29, 2026 May 31, 2026 June 29, 2026 June 30, 2026 July 29, 2026 July 31, 2026 August 28, 2026 August 31, 2026 September 29, 2026 September 30, 2026 October 29, 2026 October 31, 2026 December 1, 2026 November 30, 2026 December 29, 2026 December 31, 2026 February 1, 2027 Information Notice 5 November 10, 2025

Supplemental Liquidity Schedule (SLS)
The SLS must be filed by each carrying member with $25 million or more in free credit balances, as defined under SEA Rule 15c3-3(a)(8), and by each member whose aggregate amount outstanding under repurchase agreements, securities loan contracts and bank loans is equal to or greater than $1 billion, as reported on the member’s most recently filed FOCUS Report, unless otherwise permitted by FINRA in writing.11 The SLS must be completed as of the last business day of each month and filed within 24 business days after the end of the month. A member need not file the SLS for any period where the member does not meet the $25 million or $1 billion thresholds. SLS Filings Month Ending Due Date December 31, 2025 February 5, 2026 January 31, 2026 March 6, 2026 February 28, 2026 April 2, 2026 March 31, 2026 May 4, 2026 April 30, 2026 June 4, 2026 May 31, 2026 July 6, 2026 June 30, 2026 August 4, 2026 July 31, 2026 September 3, 2026 August 31, 2026 October 5, 2026 September 30, 2026 November 4, 2026 October 31, 2026 December 7, 2026 November 30, 2026 January 5, 2027 December 31, 2026 February 5, 2027 FINRA Gateway and Entitlements FINRA reminds firms that they must use their current FINRA entitlement user ID and password to access FINRA Gateway. Questions regarding access to FINRA Gateway should be directed to the firm’s Super Account Administrator (SAA). Questions regarding the filing of reports, the resetting of passwords or general technical concerns regarding system requirements should be directed to FINRA Business and Technology Support Services at (800) 321-6273. 6 Information Notice November 10, 2025

Endnote

1. See Regulatory Notice 11-46 (Annual Audit Reports:
   FINRA to Require Electronic Submission of Annual Audit Reports) (October 2011).
2. See Securities Exchange Act Release No. 101925
   (December 16, 2024), 90 FR 7250 (January 21,
   2025) (Final Rule: Electronic Submission of Certain
   Materials Under the Securities Exchange Act of 1934; Amendments Regarding the FOCUS Report) (the “Electronic Filing Release”). See also Securities Exchange Act Release No. 103877 (September 8, 2025), 90 FR 43552 (September 10, 2025) (Final Rule; Extension of Compliance Dates: Extension of Compliance Dates for Electronic Submission of Certain Materials Under the Securities Exchange Act of 1934; Amendments Regarding the FOCUS Report) (the “Extension Release”).
   3. Firms must obtain EDGAR access credentials in
   order to submit their filings to the SEC. Firms that have not previously filed on EDGAR need to submit Form ID in accordance with instructions on the SEC website: Apply for EDGAR Access— Applicants with an EDGAR Central Index Key (CIK) Account but No Access Codes. Instructions on how to file annual reports through EDGAR may be found on the SEC website: Electronic Filing of Form X-17A-5 Part III (Broker-Dealer, Security￾Based Swap Dealer, and Major Security-Based Swap Participant Annual Reports). Further, pursuant to the SEC’s new requirements, annual reports will need to be filed on EDGAR as Interactive Data Files subject to specified compliance dates as set forth by the SEC. For firms with a minimum fixed dollar net capital requirement greater than or equal to $250,000 as of December 31, 2025, this requirement will apply to filings due on or after June 30,
   2027. For all other firms, the requirement
   will apply to filings due on or after June 30,
   2029. See the Electronic Filing Release and the
   Extension Release in note 1. See also SEA Rule 17a-5(d)(6)(i) and Rule 101(a)(1)(xxxii) under the SEC’s Regulation S-T.
   4. See Securities Exchange Act Release No. 91128
   (February 12, 2021), 86 FR 10372 (February 19,
   2021) (Order Extending the Annual Reports Filing
   Deadline for Certain Smaller Broker-Dealers).
3. Once a member that meets the conditions set
   forth in the SEC’s order submits the required notification to FINRA, the notification need not be submitted again for as long as the member continues to meet those conditions. If a member no longer meets the conditions of the SEC’s order, it may not continue to avail itself of the 30- day extension.
4. A Fifth FOCUS Report is an additional report that
   is due from a member firm whose fiscal year end is a date other than a calendar quarter.
5. See Regulatory Notice 12-11 (Supplemental FOCUS
   Information) (February 2012).
6. See Regulatory Notice 16-11 (Supplemental FOCUS
   Information) (April 2016).
7. See Regulatory Notice 14-43 (SEC Approves
   Supplemental Inventory Schedule) (October 2014).
8. See Information Notice 6/3/21 (Redesigned
   eFOCUS System and SEC Security-Based Swap Reporting Requirements; Revised Supplemental Inventory Schedule).
9. See Regulatory Notice 21-31 (FINRA Establishes
   New Supplemental Liquidity Schedule)
   (September 2021).
   Information Notice 7
   November 10, 2025
   ©2025. FINRA. All rights reserved. Regulatory Notices attempt to present information to readers in a format that is easily understandable. However, please be aware that, in case of any misunderstanding, the rule language prevails.