Statement of Position 01-1 Issued by AcSEC.

• Position: Brief Article

Statement of Position 01-1, Amendment to Scope of Statement of Position 95-2, Financial Reporting by Nonpublic Investment Partnerships, to Include Commodity Pools (No. 014927CPA05), has been issued. The SOP amends SOP 95-2 to include within its scope investment partnerships that are commodity pools subject to regulation under the Commodity Exchange Act of 1974. The SOP is...