0001752724-20-181714.txt : 20200908
0001752724-20-181714.hdr.sgml : 20200908
20200908155510
ACCESSION NUMBER: 0001752724-20-181714
CONFORMED SUBMISSION TYPE: N-CEN
PUBLIC DOCUMENT COUNT: 2
CONFORMED PERIOD OF REPORT: 20200630
FILED AS OF DATE: 20200908
DATE AS OF CHANGE: 20200908
EFFECTIVENESS DATE: 20200908
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: PIONEER BOND FUND /DE/
CENTRAL INDEX KEY: 0000276776
IRS NUMBER: 042652279
STATE OF INCORPORATION: DE
FISCAL YEAR END: 0630
FILING VALUES:
FORM TYPE: N-CEN
SEC ACT: 1940 Act
SEC FILE NUMBER: 811-02864
FILM NUMBER: 201164190
BUSINESS ADDRESS:
STREET 1: 60 STATE ST 13TH FL
CITY: BOSTON
STATE: MA
ZIP: 02109
BUSINESS PHONE: 6174224947
MAIL ADDRESS:
STREET 1: 60 STATE ST
STREET 2: 13TH FLOOR
CITY: BOSTON
STATE: MA
ZIP: 02109-1820
FORMER COMPANY:
FORMER CONFORMED NAME: PIONEER BOND FUND /MA/
DATE OF NAME CHANGE: 19920703
0000276776
S000003927
Pioneer Bond Fund
C000011026
Pioneer Bond Fund: Class A
PIOBX
C000011028
Pioneer Bond Fund: Class C
PCYBX
C000011029
Pioneer Bond Fund: Class Y
PICYX
C000011031
Pioneer Bond Fund: Class R
PBFRX
C000123839
Pioneer Bond Fund: Class K
PBFKX
N-CEN
1
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50 Post Office Sq.
Boston
02110-1543
617-772-1818
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Benjamin M. Friedman
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Diane Durnin
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Lisa M. Jones
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Lorraine H. Monchak
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Thomas J. Perna
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Marguerite A. Piret
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John E. Baumgardner, Jr.
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John Malone
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60 State Street
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02109-1820
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AMUNDI PIONEER DISTRIBUTOR, INC.
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ERNST & YOUNG LLP
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Bloomberg Professional Services
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BEAR STEARNS
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Refinitiv US LLC
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BARCLAYS PLC
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Goldman Sachs & Co, LLC
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JPMORGAN CHASE & CO
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MERRILL LYNCH, PIERCE, FENNER & SMITH INC.
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Citigroup Global Markets Inc.
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INTERNAL CONTROL RPT
2
Pioneer_Bond_Fund._6.30.2020.txt
AUDITORS LETTER
Report of Independent Registered Public Accounting Firm
To the Shareholders and Board of Trustees of
Pioneer Bond Fund:
In planning and performing our audit of the financial statements of Pioneer
Bond Fund (the "Fund") as of and for the year ended June 30, 2020, in
accordance with the standards of the Public Company Accounting Oversight Board
(United States), 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 company'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 company'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 company;
(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
company are being made only in accordance with authorizations of management and
directors of the company; and (3) provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use or disposition
of a company'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
company'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 Public Company
Accounting Oversight Board (United States). However, we noted no deficiencies
in the Fund's internal control over financial reporting and its operation,
including controls over safeguarding securities that we consider to be a
material weakness as defined above as of June 30, 2020.
This report is intended solely for the information and use of management and
the Board of Trustees of Pioneer Bond 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/ ERNST& YOUNG LLP
Boston, Massachusetts
August 28, 2020