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Reforma Agrícola

CAPÍTULO II: REFORMAS ECONÓMICAS EN LA REPÚBLICA POPULAR CHINA (1978 – 2005)

2.2 El programa de las Cuatro Modernizaciones

2.2.2 Reforma Agrícola

Designated principals of CBSI shall test or otherwise verify CBSI’s supervisory procedures are reasonably designed with respect to the activities of CBSI and its registered representatives and associated persons to be in compliance with applicable securities laws and regulations and with applicable NASD/FINRA rules.

Some examples of items for consideration in the Firm’s test plans include:

• Consideration of the businesses or activities in which the Firm engages and the applicable rules, guidance, laws, etc. relevant to the activities.

o Were there changes to either the business activities, rules or both?

• Consideration of CBSI policies regarding the activities in which it engages. At times, CBSI policy may be more restrictive that law or rule.

• Review of previous testing period results.

• Review any recent regulatory exam deficiency to ensure updates to policy or procedure were made if required.

• Review of complaint history, internal audit reports, other testing, etc.

C. Report of Supervisory Controls

The designated principal(s) must submit to the member’s senior management no less than annually, a report detailing:

• Each member’s system of supervisory controls,

• The summary of the test results and any significant exceptions.

• Any additional or amended supervisory procedures created in response to the test results must also be included in the report.

Report of Supervisory Controls

Who Manger of Home Office Compliance Dept.

What Review testing results; finalize Report of Supervisory Controls and deliver

to CCO

When At least annually

How Evidenced Report Summary to CCO and CEO

Where Maintained Electronic copy maintained by the CBSI Compliance Dept.

Retention Period Three years

If Irregularities Are Found Corrective action taken by Chief Compliance Officer

Review Procedure Periodically

TESTING PROCEDURES

Who CBSI Compliance Manager, Manager of Field Compliance or Compliance

Specialist

What

• Create test plan based on reviews of current CBSI businesses and activities, the risk assessment of the Firm’s activities, etc.

• Testing or review of policies and/or procedures shall be completed as assigned.

• Work with designated principal to create and amend, if necessary, supervisory procedures per results of testing

When Annually

How Evidenced Written Report

Where Maintained 3012 Testing Files

Retention Period Three years

D. Other Requirements of Rule 3012

In addition to the supervisory control system noted above, there are other specific items required in Rule 3012 as follows:

1. Producing Managers

Requirement. NASD Rule 3012(a)(2)(A) states a firm’s supervisory control policies and

procedures include procedures that are reasonably designed to review and supervise the customer account activity conducted by the member’s branch office managers, sales managers, regional or district sales managers, or any person performing a similar supervisory function.

Rule 3012(a)(2)(A)(i) states a person who is either senior to, or otherwise independent of, the producing manager must perform such supervisory reviews. For the purpose of this Rule, an “otherwise independent” person: may not report either directly or indirectly to the producing manager being reviewed; must be situated in an office other than the office of the producing manager; must not otherwise have supervisory responsibility over the activity being reviewed (including compensation based in whole or in part generated by the activity to be reviewed); and must alternate such review responsibility with another qualified person every two years or less.

Policy. The Manager of Field Compliance Managers and Field Compliance Managers are senior

to branch office managers, sales managers, or any regional or district sales managers in the Firm’s compliance or sales supervisory system and are responsible for assessing whether responsive action is advisable and making a decision as to whether action should be taken in response to such reports. Where a responsive action may impact the registration status or review procedures for a RR or supervisor in the chain of supervision, these principals are to observe the Internal Review Process of the Written Supervisory Procedures.

2. Customer Account Activity of Producing Managers

The procedures shall be reasonably designed to review and supervise the customer account activity conducted by CBSI’s branch office managers, sales managers, any regional or district managers or any other person performing a similar function.

• General Supervisory Requirement – A person who is either senior to, or otherwise independent of, the producing manager must perform supervisory reviews.

Customer Account Activity of Producing Managers

Who Field Compliance Managers (FCM)

What Review customer account activity of any producing manager assigned to

the FCM.

When According to Firm’s branch office inspection plan. General supervision

activities also apply.

How Evidenced Branch office inspection

Where Maintained Electronic copy maintained by the CBSI Compliance Dept.

Retention Period Three years

If Irregularities Are Found Corrective action taken by Chief Compliance Officer

Review Procedure Periodically

Policy. The Manager of Field Compliance Managers and Field Compliance Managers are senior to

branch office managers, sales managers, or any regional or district sales managers in the Firm’s compliance or sales supervisory system and are responsible for assessing whether responsive action is advisable and making a decision as to whether action should be taken in response to such reports. Where a responsive action may impact the registration status or review procedures for a RR or supervisor in the chain of supervision, these principals are to observe the Internal Review Process. (The Internal Review Process provides for progressive disciplinary actions up to and including termination of a registered representative’s registration.)

REVIEW PROCEDURES

Who Manager of Field Compliance Managers, Field Compliance Managers

What

• Review customer activity via eBlotter

• Review exception report transactions or other ad hoc reports

• Determine whether to initiate Internal Review Process

When • When generated; as received

How Evidenced

• Exception and/or ad hoc report reviews

• Memoranda regarding action items developed in response to red flags

discovered by reports

Where Maintained • Compliance Department Files

Retention Period 18 months based upon SEC Books and Records Rules adopted, May 2003

If Irregularities Are Found Report to Chief Compliance Officer

Review Procedure Periodically

3. Heightened Supervisory Procedures for Producing Managers

Requirement. NASD Rule 3012(c) requires members establish, maintain and enforce written

supervisory procedures that are reasonably designed to provide heightened supervision over the activities of each producing manager who is responsible for generating 20% or more of the revenue of

the business units supervised by the producing manager’s supervisor. For this purpose only, the term “heightened supervision” shall mean those supervisory procedures that evidence supervisory activities that are designed to avoid conflicts of interest that undermine supervision due to economic, commercial or financial interests the supervisor may have regarding the associated persons and activities being supervised.

When calculating the 20% threshold, all of the revenue generated by the producing manager or the manager’s office shall be attributed as revenue generated by the business units supervised by the producing manager’s supervisor no matter how the revenue is allocated.

Policy. The Firm has adopted guidelines for reviewing revenue of producing managers to determine

if/when heightened supervision of the manger is necessary. For the purpose of calculating the a producing manager’s 20% revenue threshold, revenue from first year securities revenue of the

producing manager is compared with the total first year securities revenue of all representatives within the producing manager’s supervisor’s business unit. The Firm’s business unit is defined as all

registered representatives assigned to the Field Compliance Manager/Supervising Principal who supervises the producing manager. As such, the Firm currently has no producing managers meeting the requirement.

Heightened supervision may include:

• Increased review of inspections of branch offices: physical visit or review of branch inspection

reports

• Unannounced review of producing manager’s OSJ location

• Periodic sampling of additional customer account transactions, correspondence, check/securities

blotter entries, advertising, etc.

• Other additional oversight as directed by the Chief Compliance Officer

QUALIFICATION PROCEDURES

Who Designated Compliance Department Associate

What • Determine if producing manager requires heightened supervision

• If yes, develop heightened supervision plan (see below)

When Periodically; if supervisory structure changes

How Evidenced Limited OSJ Production Review Log

Where Maintained Heightened Supervision File

Retention Period Three years

If Irregularities are

Found Corrective action taken by Chief Compliance Officer

HEIGHTENED SUPERVISION PROCEDURES

Who Designated Compliance Department Associate

What Develop and implement heightened supervision plan

When

When it is found a Producing Manager is responsible for 20% or more of revenue produced by the business units supervised by the producing manager’s supervisor

How Evidenced Heightened Supervision Log

Where Maintained Heightened Supervision File

Retention Period Three years

If Irregularities are

Found Corrective action taken by Chief Compliance Officer

Review Procedure Periodically

4. Change of Customer Address; Investment Objective

Updated August 28, 2007

Requirement. NASD Rule 3012(a)(2)(B)(ii) and (iii) state a firm’s procedures be reasonably

designed to review and monitor customer changes of address and the validation of such changes of address (ii) and customer changes of investment objectives and the validation of such changes of investment objectives (iii).

The procedures must include a means or method of customer confirmation, notification or follow-up that can be documented.

Policy. The Firm has procedures in place to review and monitor changes of addresses and

CHANGE OF CUSTOMER ADDRESS, CHANGE OF INVESTMENT OBJECTIVES

Who New Accounts Principal(s)

What

• Oversee New Accounts Area associates handling of changes to mailing and/or legal addresses and changes of investment objectives on customer accounts

• Review samples of changes to mailing and/or legal address and changes of investment objective for compliance with procedures including documents received requesting change, updates to internal systems, confirmation of changes with customers

When • Periodically

How Evidenced

• Principal’s initials/signature on correspondence received re: changes of mailing and/or legal address or changes of investment objective

• Principal’s initials/signature on samples tested

Where Maintained Customer Account File

Retention Period Three years

If Irregularities Are Found Report to Chief Compliance Officer

Review Procedure Periodically

5. Transmittal of Customer Funds and/or Securities to Third Party Accounts

Updated October 2011

Requirement. NASD Rule 3012(a)(2)(B)(i) states a firm’s procedures must include those that are

reasonably designed to review and monitor all transmittal of funds (e.g. wires or checks, etc.) or securities from customers to third party accounts (i.e., a transmittal that would result in a change of beneficial ownership):

• from customer accounts to outside entities such as banks, investment companies, etc. • from customer accounts to locations other than a customer’s primary residence (e.g., post

office box, “in care of” accounts, alternate address, etc.), and

• between customers and registered representatives, including the hand delivery of checks. The procedures must include a means or method of customer confirmation, notification or follow-up that can be documented.

Policy. The Firm has procedures in place to review and monitor transmittal of funds and

securities to a third party and/or to an alternate address. In addition, the Firm has procedures in place for registered representatives receiving customer funds and/or securities.

TRANSMITTAL OF FUNDS/SECURITIES TO THIRD PARTIES

Who Designated Principal(s)

What

• Monitor compliance with Cashier Dept. procedures regarding

transmittal of fund/securities to third parties and/or alternate address

• Review required documentation authorizing change of beneficial

ownership of funds/securities, and/or

• Review required documentation authorizing transmittal of

funds/securities to third party, and/or

• Review required documentation authorizing transmittal of

funds/securities to address other than that on record

• Review a sampling of clearing firm notification to account owner of

transmittal of funds to third party

When

• Generally within 2 to 4 days following the completion of the customer request

• Periodically review of clearing firm notification to account owner of transmittal of funds to third party

How Evidenced Principal’s initials or signature on documentation

Where Maintained Customer File

Retention Period 3 years

If Irregularities Are Found Report to Chief Compliance Officer

Review Procedure Periodically

TRANSMITTAL OF FUNDS/SECURITIES BETWEEN CUSTOMERS AND RRs

Who Designated Principal(s)

What • Review Registered Representatives’ handling of customer funds

and securities per Firm policies When

• Periodically during customer account review

• Periodically during branch inspection

• Periodically during review of checks/securities blotter

How Evidenced • Principal’s initials/notations where applicable: customer file,

inspection report, check/securities blotter Where Maintained

Where applicable:

• Customer File

• Inspection File

• Checks/Securities Blotter

Retention Period 3 years

If Irregularities Are Found Report to Chief Compliance Officer

XXII. Annual Compliance and Supervision Certification

FINRA Rule 3130 (formerly NASD Rule 3013) requires the member’s chief executive officer (or equivalent officer) execute an annual certification that the member has in place processes to establish, maintain, review, test and modify written policies and written supervisory procedures reasonably designed to achieve compliance with applicable NASD/FINRA rules, MSRB rules, and other applicable laws and regulations. The certification shall include language as stated in Rule 3130.

Also included in the Rule’s requirements is that the Chief Compliance Officer and chief

executive officer (President) or other equivalent officer conduct one or more meetings to discuss and review:

• the matters that are subject of the certification

• the Firm’s compliance efforts as of the date of such meeting • identify and address any significant compliance problem • plans for emerging business areas.

Designation of Principals & Other Supervisors Appendix A

January 2014

Date of Designation General Compliance, Advertising Timothy Halevan, VP and Chief Compliance Officer* 06/01/2001

Supervisory Control Procedures and Timothy Halevan , VP and Chief Compliance Officer* 01/01/2005 Report to Senior Management

Anti-money Laundering Compliance Timothy Halevan, VP and Chief Compliance Officer* 04/24/2002

Operations Principals Candy West, Sr. Business Consultant 11/02/2009

Jo Henn, Operations Manager* 11/02/2009

Municipal Principals Bob Laures, Compliance Specialist 07/26/2002

David Stern, Compliance Specialist 01/11/2003

Will Rutledge, Compliance Specialist 06/16/2003

Jo Henn, Operations Manager* 11/27/2003

Mike Trebon, Vendor Relationship Manager 06/04/2004

Gary Ewalt, Trading Support 07/27/2005

Kevin Patterson, Unit Manager* 08/09/2010

Government Securities Principal Bob Laures, Compliance Specialist 07/26/2002

David Stern, Compliance Specialist 01/11/2003

Will Rutledge, Compliance Specialist 06/16/2003

Jo Henn, Operations Manager* 11/27/2003

Mike Trebon, Vendor Relationship Manager 06/04/2003

Gary Ewalt, Trading Support 07/27/2005

Kevin Patterson, Unit Manager* 08/09/2010

DPP Principals Jo Henn, Operations Manager* 06/01/2010

Mutual Funds/

Variable Contracts Principals Jo Henn, Operations Manager* 06/01/2010

Options Principals Mike Trebon, Vendor Relationship Manager 01/27/2003

Gary Ewalt, Trading Support 09/05/2003

Kevin Patterson, Trading Manager* 11/1/2010

New Accounts Principals Tim Milks, Unit Manager* 08/20/2011

Kevin Patterson, Unit Manager* 08/20/2011

Laura Reyna, Unit Manager* 08/20/2011

Jo Henn, Operations Manager* 11/27/2003

Financial Reporting Nanette Strennen , Accounting Director 08/01/2013

Branch Activity Timothy Halevan, VP and Chief Compliance Officer* 09/27/2013

Training Ric Pearson, Sr. Manager, Rep Support Services 05/15/2007

Licensing & Contracting Christine Poppe, Manager 08/10/2007

Continuing Education Timothy Halevan, VP and Chief Compliance Officer* 06/01/2001

Item

# Rule Record Maintained Contact Retention Period

1 17a-3(a)(1)

Blotters (or records of original entry), itemized daily for: a) All securities purchased, sold

b) All receipts and deliveries of securities c) All receipts and disbursements of cash d) All other debts and credits

Hard copy - CBSI Compliance Dept. and archived prior to 4/22/09. Electronic storage beginning 4/22/09.

CBSI Compliance Dept. - Chief Compliance Officer

6 years; first 2 years in easily accessible place

2 17a-3(a)(2)

Ledgers or other records showing: a) Assets and Liabilities b) Income and Expenses c) Capital Accounts

Hard copy on file in Waverly FIN area. Reports are also available electronically in Excel spreadsheets, stored on LAN WVNTS010 - Gena

Business Finance Team - Fin Op

6 years; first 2 years in easily accessible place

3 17a-3(a)(3)

Ledgers or other records itemized separately showing: Cash accounts

Margin accounts

Record must show all purchases, sales, receipts and deliveries or securities, and all other debits and credits for each account

Note: Accounts held by Pershing, LLC. Cashiers Logs - Cashiers

CBSI Cashiers - Cashiers Manager

6 years; first 2 years in easily accessible place

4 17a-3(a)(4)

Ledgers or other records reflecting: Securities in transfer

Dividends and interest received Securities borrowed and Securities loaned Monies Borrowed and Monies Loaned

Securities failed to receive and Securities failed to deliver

Long and short securities record differences arising from examination, count, verification, etc.

Repos and reverse repos

Cashiers Logs - Cashiers CBSI Cashiers - Cashiers Manager

3 years; first 2 years in easily accessible place

5 17a-3(a)(5)

Ledger or record reflecting for each security as of clearance dates, long or short positions carried by CBSI for each customer and showing the location of each security and showing the name of the account in which each position is carried.

CBSI does not hold customer securities. N/A 6 years; first 2 years in easily accessible place

6 17a-3(a)(6)

(i) Memorandum of each order and/or any other instruction received, including time received, price at execution. (ii) This memorandum need not be made as to a purchase, sale or redemption of a security on a subscription way basis directly from or to the issuer, if the member, broker or dealer maintains a copy of the customer's subscription agreement regarding a purchase, or a copy of any other document required by the issuer regarding a sale or redemption.

Trade reports - Trading;

CBSI Trading - Trading Manager Branch Files - FCM

3 years; first 2 years in easily accessible place

7

17a-3(a)(7) MSRB G-8 (a)(i)(ii)(iii)(vi)(vii)

Memo of each purchase and sale for the account of CBSI, including price at execution, time of execution and whether transaction is with a customer other than a broker/dealer.

Trade reports - Trading. CBSI Trading - Trading Manager

3 years; first 2 years in easily accessible place. Effective 6/16/12, muni order tickets must be retained four years.

8 17a-3(a)(8)

MSRB G-8(a)(ix)

Copies of confirmations of all purchases and sales, and other debits and credits for

each account. MID and eDoc Suite

CBSI Mail/Imaging Unit Manager

3 years; first 2 years in easily accessible place

9 17a-3(a)(9)

Record of each cash and margin account showing: a) Name and address of beneficial owner b) For a margin account, the signature of the owner

c) Whether beneficial owner objects to disclosure of his identity, address and positions

Clearing Firm system CBSI New Accounts - New Accounts Manager

3 years; first 2 years in easily accessible place

10 17a-3(a)(10)

MSRB G-8(a)(v)

Record of all puts, calls, spreads, straddles, other options in which CBSI has any direct or indirect interest, or which CBSI has granted and the record must include the security involved and the number of units

Trade reports - Trading CBSI Trading - Trading Manager 3 years; first 2 years in easily accessible place

11 17a-3(a)(11)

MSRB G-8(a)(x) Record of all trial balances related to net capital and/or aggregate indebtedness Business Finance Team Records

Business Finance Team - Fin Op

3 years; first 2 years in easily accessible place

12 17a-3(a)(12)(i)

Employment applications/questionnaires for each associated person, approved in writing by an authorized rep of the member, containing the information noted in paragraphs A-H.

Licensing and Contracting rep files Licensing Dept. - Manager

per 17a-4(e)(1) 3 years after the associated person's employment and any other connection to the b/d ends.

13 17a-3(a)(12)(ii) Record listing every associated person which shows every office of the member where person regularly conducts business. CRD # and rep # to be included. CMG Licensing & Contracting Dept. Licensing Dept. - Manager

per 17a-4(e)(1) 3 years after the associated person's employment and any other connection to the b/d ends.

Item

# Rule Record Maintained Contact Retention Period

WSP Appendix B - BOOKS & RECORDS

14 17a-3(a)(13)

17f-2(d)

17a-3(a.13)Records required to be maintained pursuant to Rule 17f-2, para (d).

Processed fingerprint card for persons required to be fingerprinted. CMG Licensing & Contracting Dept. Licensing Dept. - Manager

per 17a-4(e)(2) 3 years after termination or association of those persons required to be fingerprinted under 17f-2 15 17a-3(a)(14) Records and reports on Form X-17F-1A, Lost Stolen, Missing, Counterfeit securities pursuant to Rule 17f-1. N/A as we do not hold customer securities. N/A N/A

16 17a-3(a)(15)

17f-2(e)

Records to be maintained pursuant to Rule 17f-2, paragraph (e). Records of