Accounting and Valuation

ICI and IDC Supplemental PCAOB NOCLAR Comment Letter

March 18, 2024—The Investment Company Institute and Independent Directors Council filed a joint...

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 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...

Letter on SEC Amendments Implementing the Holding Foreign Companies Accountable Act (pdf)

Financial Intermediary Controls and Compliance Assessment Engagements (pdf)

ICI and IDC Submit Comment Letter on SEC Loan Rule Proposal (pdf)

ICI Letter re Application of New Partnership Audit Rules to RICs (pdf)

The Evolution of the Financial Intermediary Controls and Compliance Assessment (pdf)

IDC/ICI File Comment Letter on PCAOB Proposed Changes to the Auditor's Report (pdf)

ICI Comment Letter to SEC on Proposed National Market System Plan to Implement the Consolidated Audit Trail (pdf)

ICI Comments on FASB Technical Changes to Topics 820 and 946 (pdf)

SEC Valuation and Liquidity Guidance for Registered Investment Companies, Volume I (pdf)

SEC Valuation and Liquidity Guidance for Registered Investment Companies, Volume II (pdf)

ICI Letter to IRS on Adviser Contributions to Money Market Funds (pdf)

IDC/ICI Comment Letter on PCAOB Staff Consultation Paper (pdf)