FINRA has published the 2012 calendar for the filing of Annual Audit and FOCUS reports.  All such filings must be received by FINRA by the required due date to avoid certain penalty fees. Annual Audit Report. These financials are required under Securities Exchange Act (SEA) Rule 17a-5(d).  Each audit report must be accompanied by a completed SEC Form X-17A-5 Part III (Facing Page).   Filings are due no later than 11:59 p.m. ET on the respective due dates.  Extensions may be requested. As discussed in RegNote 11-46, FINRA is requiring, effective 11/8/11 that member firms submit their annual audit report in electronic form.  Firms must continue to deliver hard copies of annuals reports to the SEC. FOCUS Reports. FINRA member firms are required to submit FOCUS reports to FINRA in electronic format through the eFOCUS system available on the FINRA Firm Gateway.  For information about completing the FOCUS report, please see the FOCUS filing submission guidance on FINRA’s website. For all calendar dates and other details, go to:   [FINRA InfoNote, 12/1/11]