Financial Reporting
Financial Reporting
Summary of Recent ICI Research on First-Mover Advantage, Dilution, and Systemic Risk in Open-End Funds (pdf)
ICI Comment Letter on Proposed Amendments to FINRA Rule 2210
Last month, FINRA filed with the SEC proposed amendments to Rule 2210 (Communications with the...
ICI Comment Letter to the Department of Treasury on the 30-Day Notice
The Investment Company Institute (“ICI”) submitted this comment letter in response to the 30-day...
ICI and IDC Joint Comment Letter to the PCAOB's Proposed Amendments
On August 7, 2023, the Investment Company Institute and Independent Directors Council filed a joint...
ICI Supplemental Comment Letter on Proposed Names Rule Amendments
The Investment Company Institute is writing to supplement our prior comments on the Securities and...
ICI Supplemental Comment Letter on the SEC’s 2020 Disclosure Proposal Related to Performance Benchmarks
Earlier this week, ICI submitted supplemental comments (linked below) on the SEC's 2020 disclosure...
ICI Comment Letter on Certain Information Providers Acting as Investment Advisers
In June, the SEC issued a request for comment on index providers, model portfolio providers, and...
Fund Valuation Under the SEC’s New Fair Value Rule (pdf)
ICI Comment Letter to SEC on Form N-PX Proposal (pdf)
ICI Letter on FASB Fair Value Measurement Proposal (pdf)
ICI Files Comment Letter to FINRA on Potential Enhancements to Short Interest Reporting and a Reporting Framework for Stock Lending (pdf)
ICI Submits Recommendations for 2021-2022 Treasury/IRS Priority Guidance Plan (pdf)
Mutual Fund Share Pricing: FAQs
Frequently Asked Questions About Mutual Fund Share Pricing Mutual funds are required by law to...
ICI Files Supplemental Comment Letter on SEC's iXBRL Proposal (pdf)
ICI Letter Responding to Proposed Rule on Inline XBRL Filing of Tagged Data (pdf)
ICI Files Comment Letter with SEC on Proposed iXBRL Requirements (pdf)
ICI Comment Letter On SEC Proposed Changes To Regulations S-X (pdf)
ICI Submits Comment Letter to SEC on Proposed FINRA Rule Change Relating to the Reporting of U.S. Treasury Securities to TRACE (pdf)
Focus on Funds: SEC Has Ambitious Agenda for Funds
U.S. Securities and Exchange Commission Chair Mary Jo White laid out a list of SEC priorities in her...