ACCOUNTING AND DISCLOSURE INFORMATION (ADI)
This page is intended to be an aid to practitioners and others who are interested in the law and interpretations concerning disclosure. The intent is to gather into one webpage various resources in areas that may be of interest. Below are several topics about which the Disclosure Review and Accounting Office (DRAO) receives frequent inquiries. Readers can click on a relevant link and see the resources that the staff has collected pertaining to that topic. We hope that these materials are helpful. Click here to receive updates.
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Category: Accounting |
Title: From the Chief Accountant, Letter to CFOs
Reintroduction of Dear CFO Letters, Summary of Rescinded, Modified, and Supplemented Items, Business Development Companies – Auditor Verification of Securities Owned, Investment Company Act Section 19(a) Notice Requirements, and other topics. |
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Category: Accounting |
Title: From the Chief Accountant, Letter to CFOs
From the Chief Accountant, Letter to CFOs Organization Costs for Open-end Investment Companies, Financial Reporting for a Master/Feeder Structure, Change in Accountants, and other topics. |
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Category: Accounting |
Title: From the Chief Accountant, Letter to CFOs
From the Chief Accountant, Letter to CFOs Funds of Funds Considerations, Accounting for Securities Lending Transactions, and other topics. |
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Category: Accounting |
Title: From the Chief Accountant, Letter to CFOs
Summary of Rescinded, Modified, and Supplemented Items related to Change in Independent Public Accountant and Securities Offering Reform, and Observations on Initial Registration Statement Filings and Combined Financial Statements |
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Category: Accounting |
Title: From the Chief Accountant, Letter to CFOs
From the Chief Accountant, Letter to CFOs Financial Highlights in Multi-Class Reorganizations, Accounting Treatment for Indirect Expenses, Dating of Financial Statements, and other topics. |
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Category: Accounting |
Title: From the Chief Accountant, Letter to CFOs
From the Chief Accountant, Letter to CFOs Transactions with Affiliates in a Master/Feeder Structure, Financial Statement Presentation of Fee Waivers, Correction of Errors, and other topics. |
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Category: Accounting |
Title: From the Chief Accountant, Letter to CFOs
Summary of Withdrawn, Modified, and Supplemented Items related to recent rulemakings and other staff observations |
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Category: Accounting |
Title: From the Chief Accountant, Letter to CFOs
From the Chief Accountant, Letter to CFOs Accounting For Certain Transactions with Affiliates, Valuation of Certain Portfolio Investments, Securities With Zero Value, and other topics. |
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Category: Accounting | Title: Investment Company Reporting Modernization Frequently Asked Questions | Last Updated: |
Category: Accounting | Title: a - IMGU 2014-11 - Investment Company Consolidation | Last Updated: |
Category: Accounting |
Title: From the Chief Accountant, Letter to CFOs
Summary of Withdrawn, Modified, and Supplemented Items related to recent rulemakings and other staff observations |
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Category: Accounting | Title: Valuation of Portfolio Securities and other Assets Held by Registered Investment Companies - Select Bibliography of the Division of Investment Management | Last Updated: |
Category: Accounting |
Title: n - From the Chief Accountant, Letter to CFOs
From the Chief Accountant, Letter to CFOs Applying SFAS #119 to Investment Companies, Presentation and Accounting for Enhanced Securities Valuation, Presentation, Transferrable Enhancements, and Contribution to Capital. |
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Category: Accounting | Title: IMGU 2013-07 - Business Development Companies - Separate Financial Statements or Summarized Financial Information of Certain Subsidiaries | Last Updated: |
Category: Accounting | Title: Business Development Companies - Auditor Verification of Securities Owned | Last Updated: |
Category: Accounting | Title: IM-INFO-2017-07 – Applicability of Staff Accounting Bulletin No. 118 to Investment Companies Impacted by the Tax Cuts and JOBS ACT | Last Updated: |
Category: Accounting | Title: Frequently Asked Questions About Mutual Fund After-Tax Return Requirements | Last Updated: |
Category: Accounting |
Title: From the Chief Accountant, Letter to CFOs
From the Chief Accountant, Letter to CFOs Senior Securities Table Disclosure, Pro Forma Financial Statements and Filings Pursuant to Rule 488 of the Securities Act of 1933, Financial Highlights and Financial Statements During Reorganizations When Performance is being Carried Over, and other topics. |
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Category: Accounting | Title: Accounting Matters Bibliography | Last Updated: |
Category: Accounting |
Title: From the Chief Accountant, Letter to CFOs
From the Chief Accountant, Letter to CFOs Financial Highlights and Fee Table Disclosures, and other topics. |
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Category: Distribution Arrangements | Title: a - IMGU 2016-06 - Mutual Fund Fee Structures | Last Updated: |
Category: Distribution Arrangements | Title: Frequently Asked Questions on IM Guidance Update 2016-06 (Mutual Fund Fee Structures) | Last Updated: |
Category: Dividends and Distributions | Title: IMGU 2013-11 - Shareholder Notices of the Sources of Fund Distributions - Electronic Delivery | Last Updated: |
Category: Electronic Communications | Title: IMGU 2013-01 - Filing Requirements for Certain Electronic Communications | Last Updated: |
Category: Fees and Expenses | Title: Disclosure of Fund of Funds Expenses (May 23, 2007) | Last Updated: |
Category: Filing Procedures |
Title: EDGAR
EDGAR |
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Category: Filing Procedures |
Title: Derivatives Rule: Updated Reporting Forms Available for Fund Filers
Derivatives Rule: Updated Reporting Forms Available for Fund Filers [date: 2/16/2022] |
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Category: Filing Procedures |
Title: b - EDGAR
EDGAR |
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Category: Filing Procedures | Title: ADI 2024-13: Short-Form Registration Statements on Form N-2 and Timeliness of Required Reports Filed by WKSIs and Other Seasoned Issuers | Last Updated: |
Category: Filing Procedures | Title: ADI 2018-01 - Expanded Use of Draft Registration Statement Review Procedures for Business Development Companies | Last Updated: |
Category: Filing Procedures | Title: ADI 2018-02 - Template Filing Relief | Last Updated: |
Category: Filing Procedures | Title: ADI 2019-07 – Review of Certain Filings Under Automatic Effectiveness Rules | Last Updated: |
Category: Filing Procedures | Title: ADI 2018-03 - Filing information statements in connection with multi-manager exemptive relief | Last Updated: |
Category: Filing Procedures | Title: ADI 2018-04 - Marked copies of amendments to registration statements | Last Updated: |
Category: Filing Procedures | Title: ADI 2018-06 - Requests for Selective Review | Last Updated: |
Category: Fund Names | Title: IMGU 2013-12 - Fund Names Suggesting Protection From Loss | Last Updated: |
Category: Fund Names | Title: Frequently Asked Questions about Rule 35d-1 (Investment Company Names) | Last Updated: |
Category: Performance | Title: ADI 2022-12 – SEC Yield for Funds That Invest Significantly in TIPS | Last Updated: |
Category: Performance | Title: ADI 2019-09 - Performance and Fee Issues | Last Updated: |
Category: Principal Risks | Title: ADI 2020-11 Registered Funds’ Risk Disclosure Regarding Investments in Emerging Markets | Last Updated: |
Category: Principal Risks | Title: a - IMGU 2016-02 | Last Updated: |
Category: Principal Risks | Title: Staff statement regarding the risk legend used by non-transparent exchange-traded funds operating in reliance of an exemptive order under the Investment Company Act of 1940 | Last Updated: |
Category: Principal Risks | Title: ADI 2019-08 - Improving Principal Risks Disclosure | Last Updated: |
Category: Principal Strategies | Title: Staff Statement on Funds Registered Under the Investment Company Act Investing in the Bitcoin Futures Market | Last Updated: |
Category: Principal Strategies | Title: IMGU 2014-08 - Guidance Regarding Mutual Fund Enhanced Disclosure | Last Updated: |
Category: Principal Strategies | Title: Staff Letter: Engaging on Fund Innovation and Cryptocurrency-related Holdings | Last Updated: |
Category: Principal Strategies | Title: Derivatives-Related Disclosures by Investment Companies | Last Updated: |
Category: Proxy Materials | Title: IMGU 2014-02 - Unbundling of Proxy Proposals-Investment Company Charter Amendments | Last Updated: |
Category: Specialty Funds | Title: IMGU 2013-05 - Disclosure and Compliance Matters for Investment Company Registrants That Invest in Commodity Interests | Last Updated: |
Category: Variable Insurance Products | Title: Auditing Standards for Financial Statements of Insurance Company Depositors of Variable Insurance Products, Staff Letters (March 8, 2005) | Last Updated: |
Category: Variable Insurance Products | Title: ADI 2020-10 - Filing and Delivery Obligations for Certain Discontinued Variable Insurance Contracts | Last Updated: |
Category: Variable Insurance Products | Title: ADI 2018-05 - Use of rate sheet supplements in connection with variable insurance products | Last Updated: |
Disclosure News
- ADI 2022-12 – SEC Yield for Funds That Invest Significantly in TIPS, August 17, 2022
- Announcement: The Divisions of Corporation Finance and Investment Management Ask that Paper “Courtesy Copies” No Longer Be Provided Unless Requested by the Staff, January 21, 2022
- Staff Statement on Funds Registered Under the Investment Company Act Investing in the Bitcoin Futures Market, May 11, 2021
- From the Chief Accountant, Letter to CFOs, March 30, 2021
- ADI 2020-11 Registered Funds’ Risk Disclosure Regarding Investments in Emerging Markets
- From the Chief Accountant, Letter to CFOs, October 23, 2020
- Accounting Matters Bibliography
- ADI 2020-10 – Filing and Delivery Obligations for Certain Discontinued Variable Insurance Products
- Staff Statement on Importance of Delivering Timely and Material Information to Investment Company Investors
- Staff Statement Regarding Rule 302(b) of Regulation S-T in Light of COVID-19 Concerns
- From the Chief Accountant, Letter to CFOs, November 22, 2019
- ADI 2019-09 - Performance and Fee Issues
- ADI 2019-08 - Improving Principal Risks Disclosure
- ADI 2019 - 07 – Review of Certain Filings Under Automatic Effectiveness Rules
- New Fund Disclosure Website
- ADI 2018-06 - Requests for Selective Review
- ADI 2018-05 - Use of rate sheet supplements in connection with variable insurance products
- ADI 2018-04 - Marked copies of amendments to registration statements
- ADI 2018-03 - Filing information statements in connection with multi-manager exemptive relief
- ADI 2018-02 - Template Filing Relief
- ADI 2018-01 - Expanded Use of Draft Registration Statement Review Procedures for Business Development Companies
- Engaging on Fund Innovation and Cryptocurrency-related Holdings
Investor Resources
Investor.gov is your online resource to help you make sound investment decisions and avoid fraud.
Modified: Oct. 23, 2020