For the purposes of compliance with the requirements under section 156(1)(a) of the Securities and Futures OrdinanceSFO as amplified in section 3(3) of the Securities and Futures (Accounts and Audit) Rules, the Securities and Futures Commission has developed the Analysis of Client Assets for Associated Entity which is designed to obtain information regarding client assets held by associated entities of intermediaries.

It is important to note that the Analysis of Client Assets should be used only for accounting periods ending on or after 1 April 2003.

The Analysis of Client Assets is now available for download by clicking the links below.