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Fund Operations

Accounting and Valuation

Audit and Attest

Audit and Attest

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

Financial Intermediary Controls and Compliance Assessment Engagements (pdf)

ICI and IDC Submit Joint 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)

ICI Comment Letter on PCAOB Proposal to Require Auditor's Report to Name the Engagement Partner (pdf)

IDC/ICI Comment Letter on PCAOB Auditor Reporting Model (pdf)

ICI Letter Supporting Audit Integrity and Job Protection Act (pdf)

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