The new Form Custody is now available through FINRA’s Firm Gateway.  Form Custody is a new filing requirement for all broker/dealers to submit on a quarterly basis,  coinciding with FOCUS filings.  There is no exemption from this filing! Its purpose is to gather information about the B/D’s practices with respect to the custody of securities and funds of customers and non-customers. The form is not required to be audited.  The requirement to file Form Custody was created through an amendment to SEC Rule 17a-5. The first Form Custody is due on January 27,2014,  for the period October 1,2013 through December 31,2013. For more information on Form Custody,see SEC Release No. 34-70073.