LeGaye Law Firm

Supplemental Inventory Schedule (SIS) Report (Month ended 3/31/2025)
2025-04-28
The SIS must be filed by a firm that is required to file FOCUS Report Part II, 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. 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.

Quarterly Supplemental Statement of Income (SSOI) (Quarter ending 3/31/2025)
2025-04-28
FINRA Rule 4524 requires each member firm to file a Supplemental Statement of Income (“SSOI”) within 20 business days after the end of each calendar quarter via the FINRA Gateway. The SSOI is designed to provide FINRA with greater detail regarding firm’s revenue and expenses.

Annual Audit Filing Due Date (Period Ending 2/28/2025)
2025-04-29
SEC Rule 17a-5(d) requires that FINRA member firms to file an Annual Audited Report electronically with FINRA through the firm Gateway and with the SEC (main office and regional office) via mail or overnight carrier not more than 60-calendar days after the date selected for their fiscal year end. The Annual Audit must also be filed with the state regulators, where required. To be a valid filing, the Annual Audit must be physically received by FINRA, the SEC and the state regulators by the due date. (Note: if the Annual Audit cannot be completed by the due date a request for extension to the Annual Audit due date must be made in writing to the FINRA District Office 3 business days prior to the due date).

SIPC 7 Assessment (Fiscal year ending February 28, 2025)
2025-04-29
Members of SIPC are required to pay an assessment on Net Operating Revenue as defined by the SIPC By Laws Article VI. The SIPC 7 General Assessment Reconciliation is to be filed by all members of the Securities Investor Protection Corporation no later than 60 days after the fiscal year end of the SIPC Member.

Supplemental Schedule of Derivatives and Other Off-Balance Sheet Items (Form OBS) (Quarter ended 3/31/2025)
2025-04-30
Unless subject to the de minimis exception, the Form OBS must be filed by (1) all FINRA member firms that self-clear their proprietary transactions or clear transactions for others or carry customer accounts; and (2) all other FINRA 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. 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.

2025 FINRA Annual Conference
2025-05-13 - 2025-05-15 | Washington, D.C., Washington, DC, United States
The Annual Conference provides the opportunity for practitioners, peers and regulators to exchange ideas on today’s most timely compliance and regulatory topics. The conference offers a broad range of topics including regulatory compliance, risk management, crypto asset developments, trends and threats in financial crimes and the evolution of branch office inspections, among others.

Monthly Net Capital Computation (Month ending 4/30/2025)
2025-05-23
In accordance with SEC Rule 15c3-1, each broker/dealer registered pursuant to section 15 of the Act must have evidence of the computation of net capital monthly. That computation should be completed and approved by the FINOP within 17 business days after the end of each month.

Monthly & Fifth' FOCUS IIA Filings (Month ending 4/30/25)
2025-05-23
In accordance with SEC Rule 17a-5(a)(2)(ii)-(iii), each broker/dealer registered pursuant to section 15 of the Act who clears transactions or carries customer accounts shall file Part II of Form X-17 A-5 within 17 business days after the end of the month. The fifth FOCUS filing is required for every broker or dealer who does not carry nor clear transactions nor carry customer accounts other than March, June, September, or December. The Part IIA of Form X-17 A-5 should be filed within 17 business days after the end of the fiscal year.

FINRA Market Early Close - Friday before Memorial Day (1 p.m. ET, early close)
2025-05-23
FINRA operates Monday – Friday during regular business hours. FINRA is closed whenever the markets are closed. In addition, FINRA and financial markets may close early the day before a holiday.

FINRA Market Holiday - Memorial Day
2025-05-26

Supplemental Inventory Schedule (SIS) Report (Month ended 04/30/2025)
2025-05-29

Annual Audit Filing Due Date (Period Ending 3/31/2025)
2025-05-30

SIPC 7 Assessment (Fiscal year ending March 31, 2025)
2025-05-30

FINRA Market Early Close – Day before Juneteenth (1 p.m. ET, early close)
2025-06-18

FINRA Market Holiday - Juneteenth
2025-06-19

Monthly Net Capital Computation (Month ending 5/31/2025)
2025-06-25

Monthly & Fifth' FOCUS IIA Filings (Month ending 5/31/25)
2025-06-25

Supplemental Inventory Schedule (SIS) Report (Month ended 05/31/2025)
2025-06-30

Annual Audit Filing Due Date (Period Ending 4/30/2025)
2025-06-30
SEC Rule 17a-5(d) requires that FINRA member firms to file an Annual Audited Report electronically with FINRA through the firm Gateway and with the SEC (main office and regional office) via mail or overnight carrier not more than 60-calendar days after the date selected for their fiscal year end. The Annual Audit must also be filed with the state regulator, where required. To be a valid filing, the Annual Audit must be physically received by FINRA, the SEC and the state regulators by the due date. (Note: if the Annual Audit cannot be completed by the due date a request for extension to the Annual Audit due date must be made in writing to the FINRA District Office 3 business days prior to the due date).

SIPC 7 Assessment (Fiscal year ending April 30, 2025)
2025-06-30

FINRA Market Early Close - Day before Independence Day (1 p.m. ET, early close)
2025-07-03

FINRA Market Holiday - Independence Day
2025-07-04

Quarterly FOCUS Part llA Filings (Quarter ending 6/30/2025)
2025-07-24
In accordance with SEC Rule 17a-5(a)(2)(iii), each broker/dealer registered pursuant to section 15 of the Act who does not carry nor clear transactions nor carry customer accounts shall file Part IIA of Form X-17 A-5 within 17 business days after the end of each calendar quarter.

Quarterly Form Custody (Quarter ended 6/30/2025)
2025-07-24
A broker-dealer must file Form Custody with FINRA via the Gateway within 17 business days after the end of each calendar quarter.

Supplemental Inventory Schedule (SIS) Report (Month ended 6/30/2025)
2025-07-29

Quarterly Supplemental Statement of Income (SSOI) (Quarter ending 6/30/2025)
2025-07-29

Annual Audit Filing Due Date (Period Ending 5/31/2025)
2025-07-30

SIPC 7 Assessment (Fiscal year ending May 31, 2025)
2025-07-30

Supplemental Schedule of Derivatives and Other Off-Balance Sheet Items (Form OBS) (Quarter ended 6/30/2025)
2025-07-31

Monthly Net Capital Computation (Month ending 7/31/2025)
2025-08-25
