This is part one in a four-part series on the SEC’s examination priorities for 2020.
On January 7, 2020, the Securities and Exchange Commission’s (SEC) Office of Inspections and Examination (OCIE) released its examination priorities for 2020. The priorities are released annually and highlight areas that OCIE will focus on during routine examinations.
Below are key takeaways from 2020 priorities:
- Retail Investors: The SEC has long been focused on protecting retail investors. This year, it will focus on senior citizens and military personnel. In particular, examiners will evaluate whether advisers have disclosed all relevant conflicts of interest and that they have abided by their fiduciary obligation to clients and/or investors. The SEC will also prioritize reviews for certain securities including mutual funds, ETFs and microcap securities.Firms that are subject to Regulation Best Interest/Form CRS should consider this priority when preparing the new form, which is due June 30, 2020 for all current registrants.
- Information Security: For the fifth straight year, information security has been named an examination priority. Although not often the subject of enforcement actions, 2019 saw two cybersecurity related enforcement actions. In contrast, there were only two cybersecurity-related enforcement cases from 2016-2018. In 2019, there was a new cybersecurity sweep and it appears that the SEC will continue its effort to strengthen its examination of cyber-programs.We continually see this as a hot button issue, not only for the SEC, but also during operational due diligence from investors.
- Financial Technology (FINTECH) and Innovation, Including Digital Assets and Electronic Investment Advice: A new addition is FINTECH, but this certainly is not a surprise. The SEC has been pressured to provide guidance on digital assets. In his testimony before the House Financial Services Committee in September 2019, Chairman Clayton was continually asked for his position on cryptocurrencies and blockchain. As to digital assets, OCIE will focus on portfolio management, suitability, compliance procedures and supervised persons’ outside business activities.Similar to previous years, this priority also includes examining automated investment programs or “robo-advisers” for various gaps in their compliance programs.
- Anti-Money Laundering (AML) Programs: AML continues to be a priority. This is applicable to broker-dealers and investment companies that are subject to the Bank Secrecy Act. OCIE will examine policies and procedures to ensure that (1) customer identification and diligence procedures are sufficient; (2) the firm monitors for suspicious activity; and (3) the firm files Suspicious Activity Reports when required.
- Additional Areas for RIAs and RICs: This priority serves as a catch-all to assess the adequacy of firms’ compliance programs, including key areas such as conflicts of interest, best execution, prohibited transactions and use of third-party managers.
This priority also addresses new and emerging industry trends that are of interest to the SEC. A great example of this is a focus on disclosures surrounding environmental, social and governance (ESG) strategies. In addition to the 2019 ESG sweep, we expect that routine exams of these firms will address ESG-related disclosures from an Advertising Rule standpoint. OCIE will also examine disclosures for firms that have launched new products, services or strategies for disclosure issues.As in years past, OCIE will focusing on never-before-examined advisers and not-recently examined advisers. The 2020 priority will particularly impact firms that advise a mutual fund or ETF.
- Additional Areas for Broker-Dealers and Municipal Advisers: OCIE will review broker-dealers for compliance with the Net Capital Rule, as well as trading practices for odd lot orders which directly impact retail customers. Additionally, the usage of algorithmic trading will be a focus during an examination. For municipal advisers, OCIE will focus in on fair dealing and fiduciary obligations to municipal clients, among others.It is important to note that these are general priorities for the SEC as an agency. Each regional office has particular focus areas as well. Actual topic areas continue to become more nuanced and tailored to the particular firm being examined.
As you review the examination priorities, consider those areas that are applicable to your business, including speaking with relevant stakeholders within your firm. Based on your discussions, you may need to reassess your policies and procedures in one or more areas. As always, the Greyline team would be pleased to assist you with these inquiries.
Read the full 2020 Examination Priorities here.