ABSTRACT Preface Chapter— The Securities Brokers and Dealers in Securities (aag-brd) How should brokers and dealers in 72% of firms surveyed indicated that they do not have a formalized broker-dealer training program in place. The Board adopted attestation standards pertaining to audits of brokers and dealers, an auditing standard for supplemental information accompanying financial statements audited according to PCAOB standards, and related amendments to other PCAOB standards Brokers and Deale