Regulatory Alerts2016-11-25 | 2016-28388Commodity Pool Operator Financial Reports
The Commodity Futures Trading Commission amended regulations to provide relief to commodity pool operators regarding financial reporting obligations. The amendments permit the use of additional alternative accounting standards in annual reports and periodic statements, and exempt certain pools from audit requirements for their first fiscal year under specific conditions. Additionally, the rules clarify that an audited annual report must be distributed at least once during the life of a pool.
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