Annual Report Guidance to Commodity Pool Operators

See the Guidance Release here.

The Division of Swap Dealer and Intermediary Oversight of the CFTC is issuing this letter to assist CPOs with the preparation and filing of commodity pool annual financial reports required under the CEA and CFTC regulations, and to provide information regarding recently adopted regulatory changes. This letter highlights current regulatory changes affecting CPOs with respect to financial filings and provides reminders of regulatory requirements in response to common deficiencies observed in prior years’ annual reports. CPOs, including those that operate in non-U.S. jurisdictions, are encouraged to provide this letter to their public accountants and others assisting in the preparation of commodity pool annual financial statements.

Cross References: Dodd-Frank § 404, 406.