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Annual Report for Pools
Registered CPOs must distribute an Annual Report (audited financial statements of a pool), certified by an independent public accountant, to pool participants within 90 days of the pool’s fiscal year-end. CPOs are also required to file this report with the NFA within 90 days of the pool’s fiscal year-end. CPOs can submit a request for extension (e.g., for a fund-of-funds) to the NFA.