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The online subscription to Audits of Futures Commission Merchants, Introducing Brokers, and Commodity Pools provides guidance for audits of futures commission merchants, introducing brokers, and commodity pools (collectively referred to as commodity entities). This Practice Aid is intended to provide practitioners with nonauthoritative practical guidance related to the special matters unique to the regulatory, accounting, and auditing aspects of this industry. It includes an overview of the commodity industry, and a discussion of a commodity entity’s functions, books and records, including regulatory recordkeeping requirements.
This subscription provides industry specific guidance for commodity entities. It includes exhibits containing both sample letters and sample reports, to assist independent accountants in reporting on the financial statements and other written assertions of commodity entities.
Online Subscription > AICPA RESOURCE: Accounting & Auditing Literature. Your subscription includes content updates and unlimited online access for 1 year.
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