LeGaye Law Firm

SIPC 6 Assessment (Fiscal year ending May 31, 2026)
2026-12-30
Members of SIPC are required to pay an assessment on Net Operating Revenue, as defined by the SIPC By Laws Article VI, for the first half of each fiscal year. The SIPC 6 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.

SIPC 7 Assessment (Fiscal year ending October 31, 2026)
2026-12-30
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.

MSRB Annual Review and Testing of Supervisory Controls
2026-12-30
MSRB Rule G-37 requires each broker, dealer or municipal securities dealer to conduct a review, at least annually, of the municipal securities activities in which it engages, which review shall be reasonably designed to assist in detecting and preventing violations of, and achieving compliance with, applicable securities laws and regulations, and with applicable Board rules. Each dealer shall review the municipal securities activities of each office, which shall include the periodic examination of customer accounts to detect and prevent irregularities or abuses.

MSRB Municipal Advisors to Complete Annual CEO Certification
2026-12-31
MSRB Rule G-44 requires each Chief Executive Officer(s) (or equivalent officer(s)) of the municipal advisor to certify in writing annually that the municipal advisor has in place processes to establish, maintain, review, test and modify written compliance policies and written supervisory procedures reasonably designed to achieve compliance with applicable rules. This requirement, however, shall not apply to municipal advisors that are subject to a substantially similar certification requirement of Financial Industry Regulatory Authority with respect to all applicable rules.

MSRB Municipal Advisors Continuing Education
2026-12-31
MSRB Rule G-3 requires municipal securities dealers and municipal advisors to establish continuing education program requirements.

FINRA Market Early Close - New Year’s Eve (3 p.m. ET, early close)
2026-12-31 14:00 - 17:00 (America/Chicago)
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 - New Year's Day
2027-01-01

FINRA Rule 4530/Customer Complaint Filing Due Dates (Q4 2026)
2027-01-15
In accordance with FINRA Rule 4530(d), each member shall report to FINRA statistical and summary information regarding customer complaints in such detail as FINRA shall specify by the 15th day of the month following the calendar quarter in which customer complaints are received by the member. For the purposes of this paragraph, “customer” includes any person other than a broker or dealer with whom the member has engaged. or has sought to engage, in securities activities, and “complaint” includes any written grievance by a customer involving the member or person associated with a member.

Quarterly FOCUS Part llA Filings (Quarter ending 12/31/2026)
2027-01-27
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 12/31/2026)
2027-01-27
A broker-dealer must file Form Custody with FINRA via the Gateway within 17 business days after the end of each calendar quarter.

Annual Schedule I Filing for 2026
2027-01-27
SEC Rule 17a-10 requires broker-dealers to file Schedule within 17 business days after calendar year-end.

Annual Firm Filing and Contact Reporting for 2026
2027-01-27
FINRA broker/dealers must appoint and certify to FINRA one executive representative to represent, vote, and act on behalf of the broker/dealer in all affairs of FINRA. The executive representative must be a member of senior management and a registered principal of the firm. In addition, the executive representative is required to maintain an Internet electronic e-mail account for communication with FINRA and must update firm contact information. Firms must conduct a review and update its executive representative information through the FCS System on an annual basis within 17 business days after the end of the calendar year.

Annual Audit Filing Due Date (Period Ending 11/30/2026)
2027-01-29
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 6 Assessment (Fiscal year ending June 30, 2026)
2027-01-29

SIPC 7 Assessment (Fiscal year ending November 30, 2026)
2027-01-29

Supplemental Inventory Schedule (SIS) Report (Month ended 12/31/2026)
2027-02-01
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 12/31/2026)
2027-02-01
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.

Supplemental Schedule Derivatives & Other Off-Balance Sheet Items (Form OBS) (Quarter ended 12/31/2026)
2027-02-03
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.

Annual Audit Filing Due Date (Period Ending 12/31/2026)
2027-03-01

SIPC 6 Assessment (Fiscal year ending July 31, 2026)
2027-03-02

SIPC 7 Assessment (Fiscal year ending December 31, 2026)
2027-03-02

SIPC 6 Assessment (Fiscal year ending August 31, 2026)
2027-03-30

SIPC 6 Assessment (Fiscal year ending September 30, 2026)
2027-04-29

2027 FINRA Annual Conference
2027-05-11 - 2027-05-13 | Washington, DC
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.

SIPC 6 Assessment (Fiscal year ending October 31, 2026)
2027-05-31

SIPC 6 Assessment (Fiscal year ending November 30, 2026)
2027-06-29

SIPC 6 Assessment (Fiscal year ending December 31, 2026)
2027-07-30
