{"abstract":"The Commodity Futures Trading Commission (Commission or CFTC) is amending certain of its regulations applicable to the financial reports that each person registered or required to be registered as a commodity pool operator (CPO) must provide for each commodity pool that it operates. These amendments: Permit the use of additional alternative generally accepted accounting principles, standards or practices; provide relief from the Annual Report audit requirement under certain circumstances; and make clear that an audited Annual Report must be distributed and submitted at least once during the life of a pool.","action":"Final rules.","agencies":[{"raw_name":"COMMODITY FUTURES TRADING COMMISSION","name":"Commodity Futures Trading Commission","id":77,"url":"https://www.federalregister.gov/agencies/commodity-futures-trading-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/77","parent_id":null,"slug":"commodity-futures-trading-commission"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2016/11/25/2016-28388.html","cfr_references":[{"chapter":null,"citation_url":null,"part":4,"title":17}],"citation":"81 FR 85147","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective December 27, 2016.","disposition_notes":null,"docket_ids":[],"dockets":[],"document_number":"2016-28388","effective_on":"2016-12-27","end_page":85156,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2016/11/25/2016-28388.xml","html_url":"https://www.federalregister.gov/documents/2016/11/25/2016-28388/commodity-pool-operator-financial-reports","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2016-28388?publication_date=2016-11-25","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2016-11-25/2016-28388/mods.xml","not_received_for_publication":null,"page_length":10,"page_views":{"count":769,"last_updated":"2026-06-23 20:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2016-11-25/pdf/2016-28388.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2016-28388.pdf?1479908791","publication_date":"2016-11-25","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2016/11/25/2016-28388.txt","regulation_id_number_info":{"3038-AE47":{"issue":"201610","html_url":"https://www.federalregister.gov/regulations/3038-AE47/commodity-pool-operator-annual-report","title":"Commodity Pool Operator Annual Report","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201610&RIN=3038-AE47&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["3038-AE47"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2016-12-15T06:00:19Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":85147,"subtype":null,"title":"Commodity Pool Operator Financial Reports","toc_doc":"Commodity Pool Operator Financial Reports","toc_subject":null,"topics":["Advertising","Brokers","Commodity futures","Consumer protection","Reporting and recordkeeping requirements"],"type":"Rule","volume":81}