0001752724-19-009318.txt : 20190308 0001752724-19-009318.hdr.sgml : 20190308 20190308094957 ACCESSION NUMBER: 0001752724-19-009318 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20181231 FILED AS OF DATE: 20190308 DATE AS OF CHANGE: 20190308 EFFECTIVENESS DATE: 20190308 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FIRST TRUST/ABERDEEN GLOBAL OPPORTUNITY INCOME FUND CENTRAL INDEX KEY: 0001302624 IRS NUMBER: 736357662 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-21636 FILM NUMBER: 19667825 BUSINESS ADDRESS: STREET 1: 120 EAST LIBERTY DRIVE, SUITE 400 CITY: WHEATON STATE: IL ZIP: 60187 BUSINESS PHONE: 630-765-8000 MAIL ADDRESS: STREET 1: 120 EAST LIBERTY DRIVE, SUITE 400 CITY: WHEATON STATE: IL ZIP: 60187 N-CEN 1 primary_doc.xml X0101 N-CEN LIVE 0001302624 XXXXXXXX 811-21636 false false false N-2 First Trust/Aberdeen Global Opportunity Income Fund 811-21636 0001302624 2HCZRZBY990FDYBUS727 120 East Liberty Drive Suite 400 Wheaton 60187 US-IL US 630-765-8000 First Trust Advisors L.P. 120 East Liberty Drive Suite 400 Wheaton 60187 630-765-8000 Records related to the registrant and investment adviser. The Bank of New York Mellon 240 Greenwich Street New York 10286 1-212-495-1784 Records related to fund accounting, custody, and administration. Aberdeen Standard Investments Inc. 1735 Market Street 32nd Floor Philadelphia 19103 215-405-5700 Records related to sub-adviser. BNY Mellon Investment Servicing (US) Inc. 301 Bellevue Parkway Wilmington 19809 302-791-1700 Records related to transfer agent. Y N N-2 Y Niel B. Nielson N/A N Thomas R. Kadlec 001721772 N James A. Bowen 001123316 Y Robert F. Keith N/A N Richard E. Erickson N/A N Kristi A. Maher N/A 120 East Liberty Drive, Suite 400 Wheaton 60187 XXXXXX N N N N N N MERRILL LYNCH, PIERCE, FENNER & SMITH INC. 008-7221 000007691 8NAV47T0Y26Q87Y0QP81 N N Deloitte & Touche LLP 34 549300FJV7IV1ZHGAV28 N N N N N N First Trust/Aberdeen Global Opportunity Income Fund 2HCZRZBY990FDYBUS727 Y N/A N N N N N/A N/A N/A Rule 32a-4 (17 CFR 270.32a-4) Rule 23c-1 (17 CFR 270.23c-1) N N N N First Trust Advisors L.P. 801-39950 000107027 549300381GGS7S5JQ115 N Aberdeen Standard Investments Inc. 801-49966 000111069 549300RU316J568TLL50 N N BNY Mellon Investment Servicing (US) Inc. 084-01761 549300CFZQLI9QMJ1Z03 N N N Thomson Reuters Corporation 549300561UZND4C7B569 CA N Bloomberg L.P. 549300B56MD0ZC402L06 N ICE Data Pricing & Reference Data, LLC 5493000NQ9LYLDBCTL34 N N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N BNY Mellon Investment Servicing (US) Inc. 549300CFZQLI9QMJ1Z03 N N N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 N N N First Trust Portfolios L.P. 008-43843 000028519 54930062T84Z5CXY1C58 0.00000000 0.00000000 CITIBANK N.A. N/A N/A N/A 9362676.43000000 J.P. Morgan Securities LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 17052513.11000000 CANADIAN IMPERIAL BANK OF COMMERCE N/A N/A 2IGI19DL77OX0HC3ZE78 CA 6830605.31000000 CitiGroup Global Markets Inc. 008-08177 000007059 MBNUM2BPBDO7JBLYG310 47667549.29000000 BNP PARIBAS SECURITIES CORP. 008-32682 000015794 RCNB6OTYUAMMP879YW96 7097859.12000000 BARCLAYS CAPITAL, INC. 008-41342 000019714 AC28XWWI3WIBK2824319 17304495.66000000 HSBC SECURITIES (USA), INC. 008-41562 000019585 CYYGQCGNHMHPSMRL3R97 50384260.89000000 Goldman Sachs & Co. LLC 008-00129 000000361 FOR8UP27PHTHYVLBNG30 27619714.99000000 MORGAN STANLEY & CO. LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 8419471.70000000 Banco Santander, S.A. N/A N/A 5493006QMFDDMYWIAM13 ES 9174170.11000000 262929934.84000000 N 153081763.00000000 Common stock First Trust/Aberdeen Global Opportunity Income Fund N N Common stock N N N 1.07000000 2.81000000 9.38000000 11.07000000 true INTERNAL CONTROL RPT 2 g1aiii_fam.htm Form 8-K

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the shareholders and Board of Trustees of First Trust/Aberdeen Global Opportunity Income Fund:

In planning and performing our audit of the financial statements of First Trust/Aberdeen Global Opportunity Income Fund (the “Fund”), as of and for the year ended December 31, 2018, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Fund’s internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Fund’s internal control over financial reporting. Accordingly, we express no such opinion.

The management of the Fund is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A fund’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A fund’s internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the fund; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the fund are being made only in accordance with authorizations of management and directors of the fund; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of a fund’s assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the fund’s annual or interim financial statements will not be prevented or detected on a timely basis.

Our consideration of the Fund’s internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Fund’s internal control over financial reporting and its operation, including controls for safeguarding securities that we consider to be a material weakness, as defined above, as of December 31, 2018.

This report is intended solely for the information and use of management and the Board of Trustees of the Fund and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.

 

/s/ DELOITTE & TOUCHE LLP
Chicago, Illinois
February 22, 2019