United States

Brokers and Dealers in Securities – Accounting Guide


The American Institute of Certified Public Accountants (AICPA) Accounting Guide, Brokers and Dealers in Securities, was updated as of September 1, 2018. The guide was prepared to assist broker-dealers in preparing financial statements in conformity with U.S. generally accepted accounting principles. Paul Nockels, RSM partner and a member of the AICPA Stockbrokerage and Investment Banking Expert Panel, is acknowledged for his contributions to the development of this edition of the guide.