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I.
Introduction
A.
Overview
Sections 29.1(a) and 54.1(b) of the Securities Regulation
Code (Code) imposes a duty on every Broker Dealer
to supervise the activities of its employees for compliance with the Code, rules
and regulations adopted thereunder, related orders and directions of the
Securities and Exchange Commission (SEC) and designated staff, and rules of any
self regulatory organization (SRO) of which the Broker Dealer is a member of or
participant in (hereinafter collectively referred to as “regulatory
requirements”). Pursuant to
regulatory requirements, supervision occurs through:
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The employment of a qualified Associated Person/s;
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Adoption and implementation of “effective” internal
supervision, control and compliance procedures (hereinafter “Procedures”) in
conformance with regulatory requirements;
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Establishment and implementation of an in-house training program
to, among other things, educate firm employees on their regulatory duties;
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On-going surveillance and inspection for compliance; and
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Enforcement/Discipline where non-compliance/violations are
detected.
Section 3.5 of the Code defines an “Associated
Person” of a Broker Dealer as an employee who directly exercises
control and supervisory authority, but does not include a salesman or an
agent or a person whose functions are solely clerical or ministerial.
The qualification requirements and duties of an Associated Person are
discussed herein in Chapters II and III.C.2.
Section 30.2 of the
Code provides
the SEC with the
power to adopt rules to, among other things, impose standards for the operation
of Broker Dealers. Under this Section, the SEC adopted SRC Rule 30.2-6, which:
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Requires the management of every firm to establish and maintain an
“appropriate” and “effective” compliance function within the firm which
is “independent” of “all” operational and business functions and
which reports “directly” to management.
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Clarifies the role of the firm’s Associated Person in overseeing
the firm’s compliance function and requires such person to “promptly”
report to management all occurrences of “material” noncompliance by the firm
or its staff with legal and regulatory requirements, and for management to then
promptly notify any SRO in which such firm is a member of or participant in and
the SEC of occurrences of such material non-compliance by the firm (see
discussion in Chapter III, Section K.5);
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Requires a firm’s supervisory system to, among other things:
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Establish and implement written Procedures;
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Be “reasonably designed” to achieve compliance with firm
policies and procedures, and regulatory requirements, including all new
requirements imposed under the Code and implementing rules unless
exemptive relief has been granted by the SEC pursuant to SRC Rule 72.1[General
Rules and Regulation for Filing of SEC Forms with the SEC].
Note, unless and until exemptive
relief has been granted, regulated persons are required to comply with
regulatory requirements – any noncompliance is subject to sanctions and
penalties under the Code;
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Designate one or more Associated Persons to carry out the
supervision of its business;
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Identify the title, registration status and locations of such
Associated Person/s and responsibilities;
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Include written documentation to prove that the firm’s
Associated Person is qualified by virtue of experience or training to carry out
his assigned supervisory responsibilities;
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Include written documentation to prove that each person engaged in
securities transactions, no less than annually, has participated in an interview
or meeting conducted by an Associated Person at which compliance matters
relevant to the activities of such person are discussed;
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Require prompt notification in writing to each person engaged in
securities transactions of new or modified compliance obligations;
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Establish an effective management and organizational structure to
ensure that the firm’s business is carried out in a sound, efficient and
effective manner;
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Establish, maintain, and enforce policies and procedures to ensure
the proper handling of customer complaints and the taking of appropriate and
prompt remedial action. Where a complaint is not remedied promptly, the client
should be advised of any further steps which may be available to the client
under law. Where possible, complaints should be investigated by the Associated
Person performing the compliance function, provided that such person is not
directly involved in the subject matter of the complaint.
The duties of an Associated
Person under the Code and
implementing rules are set forth in Section C.2 of Chapter III.
In addition to the establishment and implementation of
Procedures and the appointment of a qualified Associated Person, SRC Rule 30.2-7
requires every Broker Dealer to establish, implement and maintain a reasonably
comprehensive system of training to, among other things, enable employees to
understand the firm’s Procedures, policies, and all applicable regulatory
requirements. The system of
training should be properly documented in a manual form, set out details of the
training program being implemented, and be regularly updated in line with the
development of the securities industry. The training requirement should help
ensure that registered salesmen and Associated Persons will be able to
demonstrate an on-going understanding of applicable regulatory requirements,
which is a condition of registration under SRC Rule 28.1-4 (see discussion below
in Chapter II, Section E.2), and comply therewith.
B.
Role
of Model Procedures
These model procedures
have
been prepared by the SEC
to assist Broker Dealers in drafting and implementing Procedures under SRC Rule
30.2-6. In general, the Procedures should present a comprehensive and effective
approach to attaining the objective of developing a compliance
culture
for Broker Dealers, their employees, and officers, directors and controlling
shareholders who are subject to reporting obligations under the Code and
implementing rules, based on strict adherence to high standards of professional
ethics. Such standards require complete
and strict adherence to all laws and rules affecting the firm’s
business. The Procedures and related firm compliance training should
emphasize the fact that rules and regulations without the ability or the will to
enforce are useless and undermine the role and credibility of regulation.
The Procedures should not be construed as all
inclusive, but rather serve as a guide in conducting daily supervisory
functions as well as proper dealing with clients and compliance with other
regulatory obligations. When
examining a Broker Dealer, SEC Staff shall review, among other things, the
firm’s compliance with its Procedures. Failure
of a firm or its employees to comply with the Procedures will raise a prima
facie presumption of a violation of SRC Rule 30.2-6, notwithstanding any
contrary disclaimer therein. To
be effective, credible, and perform their intended role, the Procedures need to
be followed. Issues that can not be resolved through reference to the Procedures
should be referred to the firm’s Associated Person.
The importance of supervision and regulatory
compliance should not be overemphasized. The
Procedures should emphasize the importance of complying with both the letter and
the spirit of the law and rules, and
should ensure that any irregularities which arise are promptly
resolved in a
manner which minimizes financial loss and protects the good name and reputation
of the firm. Employees should understand that if they become aware of a possible
breach they should immediately inform the firm’s Associated Person. No attempt
should be made to evade any regulatory requirement nor should acquiescence of
another employee or any client be sought or accepted in an attempt to circumvent
any of the requirements. Failure to comply or adequately supervise the
activities of a firm’s employees may result in fines, censures and other
sanctions against a firm’s registered salesmen, other employees, management,
the board of directors, the firm itself, and/or the firm’s Associated Person.
C.
Updating Procedures
Procedures should be
reviewed at a minimum on an
annual basis and any significant changes to regulatory requirements should
result in the prompt distribution to employees of written updates or addendums
thereto (see Section D below). Additions
and changes should be announced at least weekly and written copies circulated to
all parties concerned. Each page of the Procedures, and all amendments thereto,
should be dated, to ensure that persons subject to compliance therewith clearly
understand current requirements.
Moreover, SRC Rule 28.1-1
requires Broker Dealers, as
part of their registration application to submit a copy of their Procedures to
the SEC and to update any material changes therein within seven (7) days.
Section 28.10 of the Code requires Broker Dealers to provide the SEC,
upon request, with a copy of their current Procedures.
D.
Internal Distribution of Procedures
It is the responsibility of the
firm’s Associated
Person to distribute written copies of the Firm’s Procedures and all
subsequent amendments or additions thereto to all
concerned employees. Such
issuance should be documented in writing and continued employment with the firm
should be conditioned upon written acknowledgement that the person receiving
such copy has fully understood and will commit to strict adherence with the
Procedures, including any subsequent amendments or additions thereto.
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