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Report on the internal control structure in audits of futures commission merchants : February 12, 1990, amendment to AICPA audit and accounting guide, Audits of brokers and dealers in securities;
Statement of Position
90-2
Report on the Internal Control Structure in Audits of Futures Commission Merchants
February 12, 1990
Amendment to
AICPA Audit and Accounting Guide
Audits of Brokers and Dealers in Securities
Prepared by the Stockbrokerage and Investment Banking Committee
American Institute of Certified Public Accountants
AICPA