Submission for OMB Review; Comment Request, 2575-2576 [2012-780]
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Federal Register / Vol. 77, No. 11 / Wednesday, January 18, 2012 / Notices
tkelley on DSK3SPTVN1PROD with NOTICES
intermediaries have either developed
information systems themselves or
purchased them from third parties.
However, these funds and
intermediaries also incur certain
ongoing costs related to these systems’
maintenance and operation. The
Commission staff understands that
various organizations have developed
enhancements to their systems that
allow funds and intermediaries to share
the information required by the rule
without developing or maintaining
systems of their own. Other
organizations have developed ‘‘22c–2
solution’’ systems that funds may lease.
The Commission staff understands that
most funds and intermediaries use these
outside systems. In general, the staff
estimates that the typical charges
involved in operating and maintaining
information sharing systems average 25
cents for every 100 account transactions
requested. These systems generally also
provide analytics, spreadsheets, and
other tools designed to enable funds to
analyze the data presented, as well as
communication tools to process fund
instructions regarding the restrictions
and prohibitions they may request.
Commission staff estimates that the
costs of developing, maintaining and
operating information systems for funds
and intermediaries that do not use
outside provider’s systems is
comparable to the costs charged by
outside providers.17
The Commission staff estimates that,
on average, each fund group requests
information for 100,000 transactions
each week, incurring costs of $250
weekly, or $13,000 a year.18 In addition,
the Commission staff estimates that
funds pay access fees to use these
information sharing systems (or
comparable internal costs) of
approximately $30,000 each year. The
Commission staff therefore estimates
that a fund group would typically incur
approximately $43,000 in costs each
year related to the operation and
maintenance of information sharing
systems required by rule 22c–2. The
Commission staff has previously
estimated that there are approximately
669 fund groups currently active, and
therefore estimates that all fund groups
incur a total of $28,767,000 in ongoing
17 We include the burden for funds that develop
and operate these information sharing systems
internally rather than purchasing them from third
parties as a cost rather than as an hourly burden
because Commission staff understands that, even
when developing these systems themselves, funds
generally either use independent contractors or hire
new personnel, and thereby incur this burden as a
cost, not an hourly expenditure.
18 This estimate is based on the following
calculations: (100,000 transaction requests ×
$0.0025 = $250); ($250 × 52 weeks = $13,000).
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costs each year related to maintaining
and operating information sharing
systems.19
In addition, newly formed funds and
fund groups advised by advisers who
are new entrants would also need to
incur certain additional costs related to
the initial development or purchase of
these information-sharing systems.
Commission staff estimates that it
requires approximately $100,000 to
purchase or develop and implement
such an information sharing system for
the first time. Commission staff has
previously estimated that approximately
40 funds or fund groups are formed each
year managed by new advisers, and
therefore estimates that all these funds
would incur total costs of approximately
$4,000,000.20 Therefore the staff
estimates that the total costs related to
rule 22c–2 would be approximately
$32,767,000 ($28,767,000 + $4,000,000
= $32,767,000).
Responses provided to the
Commission will be accorded the same
level of confidentiality accorded to
other responses provided to the
Commission in the context of its
examination and oversight program.
Responses provided in the context of
the Commission’s examination and
oversight program are generally kept
confidential. Complying with the
information collections of rule 22c–2 is
mandatory for funds that redeem their
shares within 7 days of purchase. An
agency may not conduct or sponsor, and
a person is not required to respond to
a collection of information unless it
displays a currently valid control
number.
The public may view the background
documentation for this information
collection at the following Web site,
www.reginfo.gov. Comments should be
directed to: (i) Desk Officer for the
Securities and Exchange Commission,
Office of Information and Regulatory
Affairs, Office of Management and
Budget, Room 10102, New Executive
Office Building, Washington, DC 20503,
or by sending an email to:
Shagufta_Ahmed@omb.eop.gov; and (ii)
Thomas Bayer, Director/Chief
Information Officer, Securities and
Exchange Commission, c/o Remi PavlikSimon, 6432 General Green Way
Alexandria, VA 22312 or send an email
to: PRA_Mailbox@sec.gov. Comments
must be submitted to OMB within 30
days of this notice.
19 This estimate is based on the following
calculation: (669 fund groups × $43,000 =
$28,767,000).
20 This estimate is based on the following
estimate: ($100,000 × 40 new fund groups =
$4,000,000).
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2575
Dated: January 11, 2012.
Kevin M. O’Neill,
Deputy Secretary.
[FR Doc. 2012–781 Filed 1–17–12; 8:45 am]
BILLING CODE 8011–01–P
SECURITIES AND EXCHANGE
COMMISSION
Submission for OMB Review;
Comment Request
Upon Written Request, Copies Available
From: Securities and Exchange
Commission, Office of Investor
Education and Advocacy,
Washington, DC 20549–0213.
Extension:
Rule 17Ad–6 and 17Ad–7; SEC File No.
270–151; OMB Control No. 3235–0291.
Notice is hereby given that pursuant
to the Paperwork Reduction Act of 1995
(44 U.S.C. 3501 et seq.) the Securities
and Exchange Commission
(‘‘Commission’’) has submitted to the
Office of Management and Budget
(‘‘OMB’’) a request for approval of
extension of the existing collection of
information provided for in the
following rules: Rule 17Ad–6 (17 CFR
240.17Ad–6) and Rule 17Ad–7 (17 CFR
240.17Ad–7) under the Securities
Exchange Act of 1934 (15 U.S.C. 78a et
seq.) (‘‘Exchange Act’’).
Rule 17Ad–6 under the Exchange Act
requires every registered transfer agent
to make and keep current records about
a variety of information, such as: (1)
Specific operational data regarding the
time taken to perform transfer agent
activities (to ensure compliance with
the minimum performance standards in
Rule 17Ad–2 (17 CFR 240.17Ad–2)); (2)
written inquiries and requests by
shareholders and broker-dealers and
response time thereto; (3) resolutions,
contracts or other supporting documents
concerning the appointment or
termination of the transfer agent; (4)
stop orders or notices of adverse claims
to the securities; and (5) all canceled
registered securities certificates.
Rule 17Ad–7 under the Exchange Act
requires each registered transfer agent to
retain the records specified in Rule
17Ad–6 in an easily accessible place for
a period of six months to six years,
depending on the type of record or
document. Rule 17Ad–7 also specifies
the manner in which records may be
maintained using electronic, microfilm,
and microfiche storage methods.
These recordkeeping requirements are
designed to ensure that all registered
transfer agents are maintaining the
records necessary for transfer agents to
monitor and keep control over their own
performance and for the Commission to
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2576
Federal Register / Vol. 77, No. 11 / Wednesday, January 18, 2012 / Notices
adequately examine registered transfer
agents on an historical basis for
compliance with applicable rules.
The Commission estimates that
approximately 473 registered transfer
agents will spend a total of 236,500
hours per year complying with Rules
17Ad–6 and 17Ad–7 (500 hours per year
per transfer agent).
The retention period for the
recordkeeping requirements under Rule
17Ad–6 is six months to one year. In
addition, such records must be retained
for a total of two to six years or for one
year after termination of the transfer
agency, depending on the particular
record or document. The recordkeeping
requirements under Rules 17Ad–6 and
17Ad–7 are mandatory to assist the
Commission and other regulatory
agencies with monitoring transfer agents
and ensuring compliance with the rule.
This rule does not involve the collection
of confidential information.
The Commission may not conduct or
sponsor a collection of information
unless it displays a currently valid
control number. No person shall be
subject to any penalty for failing to
comply with a collection of information
subject to the Paperwork Reduction Act
that does not display a valid OMB
control number.
The public may view the background
documentation for this information
collection at the following Web site,
www.reginfo.gov. Comments should be
directed to: (i) Desk Officer for the
Securities and Exchange Commission,
Office of Information and Regulatory
Affairs, Office of Management and
Budget, Room 10102, New Executive
Office Building, Washington, DC 20503,
or by sending an email to:
Shagufta_Ahmed@omb.eop.gov; and (ii)
Thomas Bayer, Director/Chief
Information Officer, Securities and
Exchange Commission, c/o Remi PavlikSimon, 6432 General Green Way,
Alexandria, VA 22312 or send an email
to: PRA_Mailbox@sec.gov. Comments
must be submitted to OMB within 30
days of this notice.
Dated: January 11, 2011.
Kevin M. O’Neill,
Deputy Secretary.
tkelley on DSK3SPTVN1PROD with NOTICES
[FR Doc. 2012–780 Filed 1–17–12; 8:45 am]
BILLING CODE 8011–01–P
SECURITIES AND EXCHANGE
COMMISSION
[Securities Act of 1933 Release No. 33–
9294/January 11, 2012 Securities Exchange
Act of 1934 Release No. 34–66141/January
11, 2012]
Order Approving Public Company
Accounting Oversight Board Budget
and Annual Accounting Support Fee
for Calendar Year 2012
The Sarbanes-Oxley Act of 2002, as
amended (the ‘‘Sarbanes-Oxley Act’’),1
established the Public Company
Accounting Oversight Board (‘‘PCAOB’’)
to oversee the audits of companies that
are subject to the securities laws, and
related matters, in order to protect the
interests of investors and further the
public interest in the preparation of
informative, accurate and independent
audit reports. The PCAOB is to
accomplish these goals through
registration of public accounting firms
and standard setting, inspection, and
disciplinary programs. The PCAOB is
subject to the comprehensive oversight
of the Securities and Exchange
Commission (the ‘‘Commission’’).
Section 109 of the Sarbanes-Oxley Act
provides that the PCAOB shall establish
a reasonable annual accounting support
fee, as may be necessary or appropriate
to establish and maintain the PCAOB.
Under Section 109(f) of the SarbanesOxley Act, the aggregate annual
accounting support fee shall not exceed
the PCAOB’s aggregate ‘‘recoverable
budget expenses,’’ which may include
operating, capital and accrued items.
The PCAOB’s annual budget and
accounting support fee is subject to
approval by the Commission.
Section 982 of the Dodd-Frank Wall
Street Reform and Consumer Protection
Act (the ‘‘Dodd-Frank Act’’) 2 amended
the Sarbanes-Oxley Act to provide the
PCAOB with explicit authority to
oversee auditors of broker-dealers
registered with the Commission. In
addition, the PCAOB must allocate the
annual accounting support fee among
issuers and among brokers and dealers.
Section 109(b) of the Sarbanes-Oxley
Act directs the PCAOB to establish a
budget for each fiscal year in accordance
with the PCAOB’s internal procedures,
subject to approval by the Commission.
Rule 190 of Regulation P facilitates the
Commission’s review and approval of
PCAOB budgets and annual accounting
support fees.3 This budget rule
provides, among other things, a
timetable for the preparation and
1 15
U.S.C. 7201 et seq.
Law 111–203, 124 Stat. 1376 (2010).
3 17 CFR 202.190.
2 Public
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submission of the PCAOB budget and
for Commission actions related to each
budget, a description of the information
that should be included in each budget
submission, limits on the PCAOB’s
ability to incur expenses and obligations
except as provided in the approved
budget, procedures relating to
supplemental budget requests,
requirements for the PCAOB to furnish
on a quarterly basis certain budgetrelated information, and a list of
definitions that apply to the rule and to
general discussions of PCAOB budget
matters.
In accordance with the budget rule, in
March 2011 the PCAOB provided the
Commission with a narrative
description of its program issues and
outlook for the 2012 budget year. In
response, the Commission provided the
PCAOB with economic assumptions and
budgetary guidance for the 2012 budget
year. The PCAOB subsequently
delivered a preliminary budget and
budget justification to the Commission.
Staff from the Commission’s Offices of
the Chief Accountant and Financial
Management dedicated a substantial
amount of time to the review and
analysis of the PCAOB’s programs,
projects and budget estimates; reviewed
the PCAOB’s estimates of 2011 actual
spending; and attended several meetings
with management and staff of the
PCAOB to further develop an
understanding of the PCAOB’s budget
and operations. During the course of
this review, Commission staff relied
upon representations and supporting
documentation from the PCAOB. Based
on this review, the Commission issued
a ‘‘pass back’’ letter to the PCAOB.
On November 30, 2011, the PCAOB
approved its 2012 budget during an
open meeting and submitted that budget
to the Commission for approval. Upon
review of the submitted budget and
budget justification, Commission staff
raised questions regarding the
calculation and presentation of the
accounting support fee in the budget
justification. On December 23, 2011, the
PCAOB supplemented the original
budget justification with additional
materials, including a revised
calculation and presentation of the
accounting support fee. Due to the time
needed to resolve this matter,
consideration of the budget and
accounting support fee was delayed
beyond the normal expected date of
December 23rd.4
4 See 17 CFR 202.190(c). The budget rule also
provides that in the event the Commission has not
approved a budget prior to the beginning of the
fiscal year, the PCAOB may spend funds from its
reserve and continue to incur obligations as if the
E:\FR\FM\18JAN1.SGM
18JAN1
Agencies
[Federal Register Volume 77, Number 11 (Wednesday, January 18, 2012)]
[Notices]
[Pages 2575-2576]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-780]
-----------------------------------------------------------------------
SECURITIES AND EXCHANGE COMMISSION
Submission for OMB Review; Comment Request
Upon Written Request, Copies Available From: Securities and Exchange
Commission, Office of Investor Education and Advocacy, Washington, DC
20549-0213.
Extension:
Rule 17Ad-6 and 17Ad-7; SEC File No. 270-151; OMB Control No.
3235-0291.
Notice is hereby given that pursuant to the Paperwork Reduction Act
of 1995 (44 U.S.C. 3501 et seq.) the Securities and Exchange Commission
(``Commission'') has submitted to the Office of Management and Budget
(``OMB'') a request for approval of extension of the existing
collection of information provided for in the following rules: Rule
17Ad-6 (17 CFR 240.17Ad-6) and Rule 17Ad-7 (17 CFR 240.17Ad-7) under
the Securities Exchange Act of 1934 (15 U.S.C. 78a et seq.) (``Exchange
Act'').
Rule 17Ad-6 under the Exchange Act requires every registered
transfer agent to make and keep current records about a variety of
information, such as: (1) Specific operational data regarding the time
taken to perform transfer agent activities (to ensure compliance with
the minimum performance standards in Rule 17Ad-2 (17 CFR 240.17Ad-2));
(2) written inquiries and requests by shareholders and broker-dealers
and response time thereto; (3) resolutions, contracts or other
supporting documents concerning the appointment or termination of the
transfer agent; (4) stop orders or notices of adverse claims to the
securities; and (5) all canceled registered securities certificates.
Rule 17Ad-7 under the Exchange Act requires each registered
transfer agent to retain the records specified in Rule 17Ad-6 in an
easily accessible place for a period of six months to six years,
depending on the type of record or document. Rule 17Ad-7 also specifies
the manner in which records may be maintained using electronic,
microfilm, and microfiche storage methods.
These recordkeeping requirements are designed to ensure that all
registered transfer agents are maintaining the records necessary for
transfer agents to monitor and keep control over their own performance
and for the Commission to
[[Page 2576]]
adequately examine registered transfer agents on an historical basis
for compliance with applicable rules.
The Commission estimates that approximately 473 registered transfer
agents will spend a total of 236,500 hours per year complying with
Rules 17Ad-6 and 17Ad-7 (500 hours per year per transfer agent).
The retention period for the recordkeeping requirements under Rule
17Ad-6 is six months to one year. In addition, such records must be
retained for a total of two to six years or for one year after
termination of the transfer agency, depending on the particular record
or document. The recordkeeping requirements under Rules 17Ad-6 and
17Ad-7 are mandatory to assist the Commission and other regulatory
agencies with monitoring transfer agents and ensuring compliance with
the rule. This rule does not involve the collection of confidential
information.
The Commission may not conduct or sponsor a collection of
information unless it displays a currently valid control number. No
person shall be subject to any penalty for failing to comply with a
collection of information subject to the Paperwork Reduction Act that
does not display a valid OMB control number.
The public may view the background documentation for this
information collection at the following Web site, www.reginfo.gov.
Comments should be directed to: (i) Desk Officer for the Securities and
Exchange Commission, Office of Information and Regulatory Affairs,
Office of Management and Budget, Room 10102, New Executive Office
Building, Washington, DC 20503, or by sending an email to: Shagufta_Ahmed@omb.eop.gov; and (ii) Thomas Bayer, Director/Chief Information
Officer, Securities and Exchange Commission, c/o Remi Pavlik-Simon,
6432 General Green Way, Alexandria, VA 22312 or send an email to: PRA_Mailbox@sec.gov. Comments must be submitted to OMB within 30 days of
this notice.
Dated: January 11, 2011.
Kevin M. O'Neill,
Deputy Secretary.
[FR Doc. 2012-780 Filed 1-17-12; 8:45 am]
BILLING CODE 8011-01-P