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Division of Investment Management: Disclosure Review and Accounting Office
May 31, 2024
The Disclosure Review and Accounting Office (DRAO) is primarily responsible for the analysis and review of filings for mutual funds, ETFs, closed-end funds, variable insurance products, unit investment trusts, and similar investment companies under the Federal securities laws. These responsibilities include the review of initial registration statements, post-effective amendments thereto, proxy statements, and financial statements as required by the Sarbanes-Oxley Act of 2002. DRAO’s Chief Accountant's Office is responsible for rendering interpretations regarding the full and fair disclosure and the application of rules relating to the form and content of financial statements of IM registrants as well as recommending the establishment, in collaboration with the Commission's Office of the Chief Accountant, of sound and uniform auditing and accounting standards with respect to IM registrants.
For the status of pending investment adviser registrations, contact the Division of Examinations at EXAMSRegistrationsInquiries@sec.gov or 202-551-7250.
For Form ADV filer support, contact the Financial Industry Regulatory Authority (FINRA) at iard@finra.org or 240-386-4848.
For Form PF filer support, contact the Financial Industry Regulatory Authority (FINRA) at pfrdsupport@finra.org or 240-386-4848.
For filer support for all other forms, contact the Disclosure Review Office, Edgar Support at 202-551-6989.
For questions related to shareholder proposals, contact the Disclosure Review Office at IMshareholderproposals@sec.gov, 202-551-6921, or by mail at:
U.S. Securities and Exchange Commission
Division of Investment Management
Disclosure Review Office
100 F Street NE
Washington, D.C. 20549-8626
For inquiries from investors, registrants, and other market participants on fund disclosure and accounting matters or the disclosure review process, contact the Disclosure Review Office at: 202-551-6921 or send an email to IMDRAO@sec.gov.
For accounting-specific questions, call 202-551-6918 or email IM-CAO@sec.gov for IM's Chief Accountant's Office