Circular to Licensed Corporations and Associated Entities Revised financial return form, analysis of client assets for associated entity and audit questionnaire

In view of the gazettal of various new notices regarding filing and reporting requirements of licensed corporations and associated entities, the Securities and Futures Commission (SFC) has published a new circular. In the document, the regulator briefly describes the new forms which consist of the following:
1. the financial return form to be submitted by licensed corporations pursuant to section 56 of the Securities and Futures (Financial Resources) Rules beginning from December 1, 2023 for periods ending on or after December 1, 2023 (please see EventID 21255 in this context for more information).
2. the form on the analysis of client assets for associated entities to be filed by associated entities of an intermediary pursuant to section 3(3) of the Securities and Futures (Accounts and Audit) Rules beginning from December 1, 2023 for periods ending on or after December 1, 2023 (please see EventID 21257 in this context for more information).
3. the audit questionnaire which must be completed by auditors of licensed corporations following the close of a financial year. The new form may be found here.