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FSA fines for client money and asset failings continue to make the headlines. In the attached briefing, we look at the enforcement decision in relation to ActivTrades Plc, and consider the main implications for firms of the FSA's feedback on 'Improving the auditor's report on client assets' in PS11/5.

We also seek to draw out for firms a checklist of key issues emerging from the enforcement cases on this topic, which may be useful in reviewing existing client money procedures, and we provide an update on forthcoming client money deadlines and developments.

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