LeGaye Law Firm

FINRA Cyber Crimes Conference – Hybrid Event
2025-10-28 | Santa Monica, CA
A one-day, hybrid event that will focus on today’s cybersecurity challenges, understand vulnerabilities and latest threats and create resilience against cyber-attacks.

Supplemental Inventory Schedule (SIS) Report (Month ended 9/30/2025)
2025-10-29
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.

Annual Audit Filing Due Date (Period Ending 8/31/2025)
2025-10-30
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 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 August 31, 2025)
2025-10-30
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.

Supplemental Schedule of Derivatives and Other Off-Balance Sheet Items (Form OBS) (Quarter ended 9/30/2025)
2025-10-31
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.

SIPC 6 Assessment (Fiscal year ending March 31, 2025)
2025-10-31
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.

Annual Firm Renewals - Submission of Post-Dated BDW and ADV-W Forms on CRD and or IARD
2025-11-03
Beginning 11/3/2025 Firms may begin to submit post-dated Forms BDW and ADV-W, which must be dated December 31, 2025.

Annual Firm Renewals - Preliminary Renewal Statements available on Web CRD/IARD
2025-11-10
Beginning November 10, 2025, Preliminary Renewal Statements are available for viewing and printing through E-Bill on the CRD of IARD.

FINRA Compliance Outreach Program for Municipal Advisors and Municipal Dealers – Virtual Event
2025-11-18 - 2025-11-19
Co-hosted by the SEC, MSRB and FINRA, this year’s program provides practical and tailored discussions addressing top concerns and interests among municipal securities dealers and municipal advisors, including conflicts of interest, broker-dealer primary offering and pricing practices, compliance concerns, and other key municipal market topics.

Monthly Net Capital Computation (Month ending 10/31/2025)
2025-11-26
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 10/31/25)
2025-11-26
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 - Day before Thanksgiving Day (1 p.m. ET, early close)
2025-11-26
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 - Thanksgiving Day
2025-11-27

FINRA Market Early Close - Day after Thanksgiving (1 p.m. ET, early close)
2025-11-28

Annual Audit Filing Due Date (Period Ending 9/30/2025)
2025-12-01

SIPC 6 Assessment (Fiscal year ending April 30, 2025)
2025-12-01

SIPC 7 Assessment (Fiscal year ending September 30, 2025)
2025-12-01

Supplemental Inventory Schedule (SIS) Report (Month ended 10/31/2025)
2025-12-02

Annual Firm Renewals - Deadline on Payments for Preliminary Renewal Statements
2025-12-08
Deadline for receipt of Preliminary Statement payments. Firms with sufficient monies in their Flex-Funding Account will have funds automatically transferred to their Renewal Account to cover total renewal fees owed. Transfers will be conducted every day going forward until Web CRD/IARD shuts down for year-end processing December 26. Failure to remit full payment of their Preliminary Renewal Statements to FINRA by December 26, may cause the firm to become ineligible to do business in the jurisdictions where it is registered, effective January 1, 2026. FINRA-registered firms will also be subject to a late fee if payment is not received by this deadline.

Monthly Net Capital Computation (Month ending 11/30/2025)
2025-12-23

Monthly & Fifth' FOCUS IIA Filings (Month ending 11/30/25)
2025-12-23

FINRA Market Early Close - Christmas Eve (1 p.m. ET, early close)
2025-12-24

FINRA Market Holiday - Christmas Day
2025-12-25

Annual Firm Renewals – Deadline to Submit Form Filings on Web CRD or IARD
2025-12-26
Final form filings must be submitted by 6 PM EST via Web CRD or IARD, and electronic funds transfers must be submitted by 3PM.

Supplemental Inventory Schedule (SIS) Report (Month ended 11/30/2025)
2025-12-29

Annual Audit Filing Due Date (Period Ending 10/31/2025)
2025-12-30

SIPC 7 Assessment (Fiscal year ending October 31, 2025)
2025-12-30

SIPC 6 Assessment (Fiscal year ending May 31, 2025)
2025-12-31

FINRA Market Early Close - New Year’s Eve (3 p.m. ET, early close)
2025-12-31

FINRA Market Holiday - New Year's Day
2026-01-01
