Deadline reference
Code of ethics: annual holdings report
17 CFR 275.204A-1(b)(1)(ii)(B). SEC, United States (federal). Recurring; binding rule.
Not legal advice. The period or date below is quoted from the official source with its conditions; whether and how it applies depends on your firm's facts and your actual regulatory correspondence. Confirm it in the official source.
Status: Active. Last checked 2026-11-09. All references.
Who it applies to
SEC-registered investment advisers.
Access persons of an adviser registered or required to be registered with the SEC, under the adviser's code of ethics.
Sources: [1] § 275.204A-1(b)(1)(ii)
Exclusions
No exclusions recorded.
The published period or date
- Official text
- At least once each 12-month period thereafter on a date you select, and the information must be current as of a date no more than 45 days prior to the date the report was submitted.
- Type
- Recurring
- Recurrence
- At least once each 12-month period, on a date the adviser selects.
- Published period
- 12 months (basis not stated)
- Legal status
- Binding rule.
- Effective
- Not stated to present
- Conditions and transitions
- The information must be current as of a date no more than 45 days before the report is submitted.
- Sources and locators
- [1] § 275.204A-1(b)(1)(ii)(B)
No due date is computed here. The toolkit does not interpret event-relative periods, count business days or hold a holiday calendar.
Cite
Cite the official source first. Then: Taft Compliance Group, Exam-prep toolkit (draft), deadline reference dl-ria-code-annual-holdings-report, https://taftcompliance.com/resources/exam-prep-toolkit/deadlines/dl-ria-code-annual-holdings-report, last checked 2026-11-09.
Sources
Office of the Federal Register, eCFR, 17 CFR 275.204A-1 Investment adviser codes of ethics. rule. § 275.204A-1(b)(1)(ii) and (b)(2)(ii).
https://www.ecfr.gov/current/title-17/chapter-II/part-275/section-275.204A-1
Checked 2026-11-09.
Supporting passage
(ii) Timing of holdings reports. Your access persons must each submit a holdings report: (A) No later than 10 days after the person becomes an access person, and the information must be current as of a date no more than 45 days prior to the date the person becomes an access person. (B) At least once each 12-month period thereafter on a date you select, and the information must be current as of a date no more than 45 days prior to the date the report was submitted. [...] (2) Transaction reports. The code of ethics must require access persons to submit to your chief compliance officer or other persons you designate in your code of ethics quarterly securities transactions reports that meet the following requirements: [...] (ii) Timing of transaction reports. Each access person must submit a transaction report no later than 30 days after the end of each calendar quarter, which report must cover, at a minimum, all transactions during the quarter.
Changes to this reference
No released changes.