Release: #4603-02
For Release: February 4, 2002

CFTC Provides Annual Report Guidance to Commodity Pool Operators

The Commodity Futures Trading Commission’s Division of Trading and Markets has issued its annual guidance letter to registered commodity pool operators. The letter shares the results of the Division’s experience reviewing prior years’ annual reports and is intended to assist commodity pool operators, and their public accountants, in complying with the Commission’s regulations on the preparation and filing of annual financial reports.

The letter highlights recent changes in generally accepted accounting principles with which commodity pool operators will now be required to comply, illustrative examples of fund-of-funds disclosures, and a listing of Commission staff members who can be contacted to address additional questions.

The letter is available at the Commission’s website: Copies of the letter also may be obtained by contacting the Commission’s Office of the Secretariat, Three Lafayette Centre, 1155 21st Street, N.W., Washington, D.C. 20581, (202) 418-5100.