Section 2 Function 2: Opens Accounts and Evaluates Customer Profiles

Account approvals and documentation

25 min read · Lesson 3 of 5

About This Lesson

Chapters 3 and 4 decided whose account it is and proved their identity; this chapter is the paperwork layer that makes the account real. A principal has to approve it, customer authority has to be documented in writing, and once assets arrive, the firm holds them under strict safeguarding rules. The exam treats this chapter as a documentation quiz: for each situation it hands you, what must be in writing, who signs, and by when?

What you'll cover

  • account opening approvals and the safeguarding of customer funds and securities, including the 140% rehypothecation limit and free credit balances
  • power of attorney (full versus limited) and discretionary accounts, including the written-authorization requirement and the one-factor discretion test
  • the three things that always require written documentation, and the 15-day options agreement deadline

This is the third chapter of the accounts module.

Section 1 of 2 ~12 min · 3 concept checks

Account Opening & Asset Safeguarding

Account Opening: Approval Requirements

Before a customer can begin trading, the account must receive proper supervisory review. The timing and level of review depends on the account type. These requirements are among the most testable procedural rules in Function 2.

Standard cash / margin
Series 24 principal
Promptly after first transaction; firm may allow trading to begin immediately
Post-trade OK
Options account
ROP (Series 4) or designated principal
Before the first options transaction — pre-approval required
Pre-approval required
Discretionary account
Registered principal
Before any discretionary order — written authority required first
Pre-approval required
Day trading account
Registered principal
Before trading begins; firm must provide day trading risk disclosure
Pre-approval required

New account documentation must be sent to the customer within 30 calendar days of account opening. The customer should review it for accuracy and return corrections. The firm must re-send updated documentation within 30 days of any material change.

Physical Receipt and Safeguarding of Customer Assets

Once customer money or securities land at the firm, the handling rules take over, and every one of them exists for the same reason: if the firm fails, customer assets must be untouched and findable. Four rules carry the exam weight, and the numbers inside them are what you get tested on:

  • Prompt deposit of funds: Customer cash must be deposited promptly — generally the next business day after receipt, unless the funds are part of a transaction being immediately processed
  • Segregation of securities: Customer securities held in "street name" must be segregated from the firm's proprietary securities. The firm cannot use customer securities for its own purposes without authorization (hypothecation)
  • Hypothecation: When customers buy securities on margin, they pledge those securities as collateral for the margin loan. The firm may re-pledge (rehypothecate) up to 140% of the customer's debit balance to finance its own borrowings — this is the standard rehypothecation limit under Regulation T
  • Free credit balances: Cash in customer accounts that has not been invested (free credit balances) must be kept separate from firm funds. The firm must send customers a quarterly statement showing their free credit balance
Concept Check

A principal approves a customer's account for options trading on Monday. The customer begins trading immediately. When must the customer return the signed options agreement?

The customer must return the signed options agreement within 15 days of account approval. If the signed agreement is not received within 15 days, the account is restricted to closing transactions only — no new options positions may be opened. Note that the customer may begin trading immediately upon account approval; the 15-day window is for returning the signed agreement, not a pre-trading requirement.
Concept Check

An employee of a broker-dealer wants to open a brokerage account at another firm. Under FINRA Rule 3210, which of the following is required?

FINRA Rule 3210 requires registered persons to notify their employing firm in writing before opening an account at another broker-dealer. The employing firm has the right to request duplicate account statements and confirmations. The outside firm must send these upon request. This rule exists to help detect conflicts of interest and front-running. The rule does not prohibit the account — it requires prior notification and disclosure.
Concept Check

A broker-dealer purchases securities in a margin account for a customer. The securities are held in street name by the broker-dealer. Under Regulation T, the maximum amount of the customer's securities the firm may rehypothecate is:

Under Regulation T, a broker-dealer may rehypothecate (re-pledge) customer securities used as margin collateral up to 140% of the customer's debit balance. This allows the firm to use customer securities as collateral for its own borrowings, but caps the exposure to limit customer risk. Securities in excess of this limit must be kept in a segregated customer account.
Section 2 of 2 ~12 min · 3 concept checks

POA, Discretion & Required Documentation

Power of Attorney: Full vs. Limited

A power of attorney (POA) grants a third party the legal authority to act on behalf of the account owner. There are two types tested on the Series 7 — the distinction is how much authority is granted.

Full (general) power of attorney
Broadest authority
Can trade, withdraw funds, and make all account decisions
Grants the attorney-in-fact full control over the account
Terminates automatically upon death or legal incapacity of the grantor (unless durable POA)
Must be in writing and on file with the firm
Limited power of attorney
Restricted to specific activities
Authorizes trading only — cannot withdraw funds or securities
Most common form used by investment managers with discretionary authority
The account owner retains the right to make withdrawals themselves
Must be in writing and on file with the firm
Trading Authorization vs. POA: A trading authorization is a form specific to securities accounts that grants another person authority to enter orders. It functions like a limited POA for securities transactions only. Both the account owner and the authorized person must sign the trading authorization form before any trades are entered.

Discretionary Accounts

A discretionary account is one where the registered representative has been granted authority to make investment decisions — selecting the security, the quantity, and whether to buy or sell — without obtaining the customer's approval for each individual trade. This authority carries significant regulatory obligations.

1
Written authorization
Before first trade
Must be obtained from the customer before any discretionary order is entered. Oral authorization is not sufficient.
2
Principal approval
Before account opens
A registered principal must approve the account for discretionary trading before it opens.
3
Prompt review of each trade
Ongoing — same-day or next-day
All discretionary orders must be reviewed by a principal promptly after execution.
!
Churning prohibition
Absolute rule
Excessive trading in a discretionary account to generate commissions (churning) violates FINRA rules regardless of profitability.

Time and Price Discretion

A narrow exception exists: a customer may grant time and price discretion for a single trading session without a full written discretionary agreement. If a customer says "buy 100 shares of XYZ today at whatever price you think is best," the rep can use judgment on timing and price — but not on which security or how many shares to buy. This discretion expires at the end of the trading day.

The Three Things That Always Require Written Documentation

Documentation questions repeat on every administration, and these three items are never verbal, never implied, always written, and the exam will offer you a verbal version of each as a wrong answer:

1. Discretionary authority: written authorization from the customer before the first discretionary trade. A verbal "go ahead" is not sufficient.

2. Power of attorney: must be in writing and on file with the firm. A verbal POA has no legal effect for a securities account.

3. Options agreement: the customer must sign a written options agreement within 15 days of account approval. Without it, the account is restricted to closing transactions only.
Discretionary vs. Non-Discretionary: The One-Factor Test

An order is discretionary if the registered representative decides any one of three things without customer input: which security, how many shares or units, or whether to buy or sell.

If the customer specifies all three, "buy 200 shares of Apple," then the rep choosing the price and the moment of execution is not exercising discretion. That is time and price discretion, which does not count as full discretionary authority.

The exam likes to describe a rep who "decided to buy a larger position than the customer mentioned" or "switched from the stock the customer named to a similar one." Both are unauthorized discretion, even if the customer never complains in writing.
Concept Check

A registered representative has been granted a limited power of attorney over a customer's account. The customer calls and asks the rep to wire $10,000 from the account to the customer's bank account. Can the rep execute this request?

A limited power of attorney authorizes trading only — it does not permit the withdrawal of funds or transfer of securities to third parties. To withdraw funds, the rep would need a full (general) power of attorney. This is an important distinction: limited POA = trading authority only; full POA = full account control including withdrawals and transfers. Both types must be in writing and on file with the firm before any action is taken on behalf of the account owner.
Concept Check

A customer tells her registered representative: "Use your judgment — buy whatever tech stock you think is best for me today." The rep buys 200 shares of a semiconductor company. Which of the following best describes this order?

This is a discretionary order because the rep decided which security to buy without specific instruction from the customer. Discretionary authority — which includes choosing the security, quantity, or direction — always requires prior written authorization. Time and price discretion is the narrow exception, but it applies only when the customer specifies the security and quantity.
Concept Check

A customer gives a registered rep verbal instructions to "buy whatever you think is best" in her account. The rep executes trades based on his own judgment without confirming each decision with the customer. Which rule has most likely been violated?

Exercising investment discretion — selecting the security, quantity, or timing of a trade without the customer specifying all three — requires a written discretionary authorization on file before the first discretionary trade. Verbal authorization alone is insufficient under FINRA rules. Even with a written agreement, discretionary accounts require frequent principal review. Time and price discretion (choosing when and at what price to execute a customer-specified order) is permitted on a same-day basis without formal authorization.
Summary Exam Essentials — high-yield review

Chapter Summary

Ch 5 Exam Essentials — Account Approvals and Documentation

  1. New account form: Must be approved by a principal promptly after first trade (next business day as a practical standard). Contains customer's name, address, DOB, investment objective, financial situation, and risk tolerance.
  2. Discretionary authority: Must be in writing before the first discretionary trade. Time and price discretion (choosing when/how to execute a customer-specified order) is permitted same-day without formal authorization.
  3. Full vs. limited POA: Full POA allows attorney-in-fact to make deposits and withdrawals. Limited POA (trading authorization) allows trading only — no asset removal.
  4. DVP/RVP accounts: Delivery vs. Payment / Receipt vs. Payment. Institutional accounts that settle by delivering securities against simultaneous payment. Rep must note DVP/RVP at time of order entry.
  5. FINRA Rule 3210 (employee accounts): Registered persons must notify their employing firm before opening an account at another broker-dealer. Employer may request duplicate statements.
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