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Series 22: Account Opening

Try 10 focused Series 22 questions on Account Opening, with explanations, then continue with the full Securities Prep practice test.

Series 22 Account Opening questions help you isolate one part of the FINRA outline before returning to a mixed practice test. The questions below are original Securities Prep practice items aligned to this topic and are not copied from any exam sponsor.

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Topic snapshot

ItemDetail
ExamFINRA Series 22
Official topicFunction 2 — Opens Accounts After Obtaining and Evaluating Customers’ Financial Profile and Investment Objectives
Blueprint weighting8%
Questions on this page10

Sample questions

Question 1

A prospective customer living in Canada is a Canadian citizen (not a U.S. person) who wants to open an individual account to buy units in a U.S. non-traded real estate DPP being offered by your broker-dealer on a best-efforts basis. The customer’s objective is current income and they acknowledge the investment is illiquid and may generate a Schedule K-1. The customer asks why the firm “needs extra paperwork” compared with a U.S.-based investor.

What is the single best action and communication by the DPP representative?

  • A. Open the account now using a U.S. mailing address and obtain any missing documents after the subscription is accepted
  • B. Have the customer complete a W-9 because DPP investors receive a K-1, and treat the customer as a U.S. person for documentation purposes
  • C. Collect a completed W-8BEN and documentary ID/address evidence before opening the account, explaining it supports CIP identity verification and proper U.S. tax withholding/reporting
  • D. Rely on the sponsor’s subscription documents for identity and tax status since the customer understands the DPP’s illiquidity and K-1 reporting

Best answer: C

Explanation: A non-U.S. person typically requires additional identity and tax documentation to satisfy CIP/KYC and withholding/reporting obligations before the account can be opened.

When a customer is a foreign resident and not a U.S. person, firms commonly require additional documentation before opening the account to meet CIP/KYC identity verification and to document tax status for U.S. withholding and reporting. A W-8BEN (as applicable) and reliable documentary evidence help the firm form a reasonable belief it knows the customer’s identity and applies the correct tax treatment for distributions.

The key issue is that foreign residency/citizenship can change what the firm must collect to open an account and how the customer is treated for U.S. tax withholding/reporting. For a non-U.S. person, the firm typically needs (as applicable) a W-8 series form to document foreign status and supporting documentation (e.g., government-issued passport/ID and proof of foreign address) to satisfy CIP/KYC and sanctions-screening controls. These steps are completed before the account is opened and before processing a DPP subscription so the firm can verify identity, maintain required records, and apply appropriate withholding/reporting on U.S.-source income that may flow through the DPP. The closest trap is trying to proceed first and “fix” documentation later, which creates an account-opening compliance gap.

  • Proceed now, cure later creates a CIP/KYC gap because required documentation should be obtained before opening/processing.
  • Using a U.S. address does not resolve foreign status and can create inaccurate books-and-records and tax documentation.
  • W-9 for a non-U.S. person is generally the wrong form and conflicts with documenting foreign status.
  • Relying on the sponsor does not replace the broker-dealer’s independent CIP/KYC and recordkeeping obligations.

Question 2

A 58-year-old customer wants to invest $75,000 from his former employer’s 401(k) into a DPP offering through your firm. He says he will request a distribution check made payable to him and then “send it in with the subscription documents.”

As the representative, what is the best next step in the correct sequence?

  • A. Explain a direct rollover and have the funds sent to an IRA custodian FBO the customer
  • B. Submit the subscription in the customer’s name and change registration after funding
  • C. Accept the customer’s personal check and submit the subscription immediately
  • D. Recommend the customer take the distribution now and redeposit it within 60 days

Best answer: A

Explanation: A direct rollover to an IRA custodian helps avoid withholding and potential early-distribution consequences and aligns the subscription with the IRA as purchaser.

Using qualified retirement plan assets for a DPP generally requires proper rollover/transfer handling and correct registration. A direct rollover (trustee-to-trustee) to an IRA custodian with the check payable to the custodian FBO the customer helps avoid mandatory withholding and potential tax/penalty issues. It also ensures the IRA—not the individual—is the actual subscriber/purchaser.

The core issue is how retirement plan distributions and rollovers affect funding and registration for a DPP subscription. If a 401(k) distribution is made payable to the participant, it is typically treated as a distribution that can trigger mandatory withholding and may create taxes/penalties if not properly rolled over. A direct rollover (trustee-to-trustee) sends the money directly to an IRA custodian (often as a self-directed IRA) and keeps the transaction aligned with retirement-account rules.

In practice, the representative should:

  • Discuss rollover vs. taxable distribution at a high level (no tax advice)
  • Ensure the IRA account/custodian is established to hold the DPP
  • Have the 401(k) send funds directly to the IRA custodian FBO the customer so the IRA is the subscriber

The key takeaway is to avoid taking and depositing plan proceeds personally when the intent is retirement-account investing.

  • Personal check to issuer skips the rollover mechanics and can create an avoidable taxable distribution/withholding issue.
  • 60-day redeposit is a higher-risk approach and is not the best first step when a direct rollover is available.
  • Subscribe in the individual’s name creates incorrect registration and can raise retirement-account compliance and documentation problems.

Question 3

A customer is opening a new account to purchase interests in a DPP. The firm’s electronic account-opening package includes the following clause.

Exhibit: Subscription agreement (excerpt)

Customer Identification / KYC Information:
Subscriber must provide: (i) legal name, (ii) residential street address,
(iii) date of birth, (iv) taxpayer ID (SSN or other), and (v) occupation/
employer and source of funds.
Subscriber also represents that the information is true and may be verified.

Which interpretation is best supported by the exhibit and standard broker-dealer practice at account opening?

  • A. The firm collects this information to verify identity and understand the customer profile for screening purposes.
  • B. The firm collects this information mainly to set the customer’s purchase price for the DPP units.
  • C. The firm collects this information mainly to confirm the customer is an accredited investor for a private placement.
  • D. The firm collects this information mainly to determine the customer’s K-1 tax allocations.

Best answer: A

Explanation: The listed items are core CIP identifiers plus KYC elements (e.g., occupation and source of funds) used to verify identity and support customer screening.

The exhibit lists core identity data (name, address, date of birth, taxpayer ID) that supports a firm’s Customer Identification Program (CIP) and notes that the information may be verified. It also includes customer-profile items like occupation/employer and source of funds, which are commonly collected for KYC screening and AML-related monitoring at account opening.

At account opening, customer screening is designed to help a firm form a reasonable belief it knows the true identity of the customer and to gather baseline KYC information used to understand the customer’s profile and detect higher-risk or suspicious activity. The exhibit specifically calls for CIP-style identifiers (legal name, residential address, date of birth, taxpayer ID) and adds KYC/AML-oriented items (occupation/employer and source of funds), while stating the information may be verified. Those features support an interpretation focused on identity verification and customer screening—not on product pricing or tax allocation mechanics.

  • Tax reporting focus misses that K-1 allocations flow from partnership economics, not CIP/KYC fields.
  • Pricing focus is unsupported because DPP unit pricing is set by the offering, not by customer identifiers.
  • Accredited investor leap goes beyond the exhibit, which does not request income/net worth accreditation data.

Question 4

Which statement is most accurate about opening a new customer account at a broker-dealer for potential DPP purchases?

  • A. Customer Identification Program requirements do not apply when the only expected activity is purchasing a private placement DPP.
  • B. A post office box alone is an acceptable customer address for account opening if the customer provides a government-issued photo ID.
  • C. The firm must collect required identifying information and a customer financial profile/objectives, and obtain any required account agreements/authorizations (paper or electronic) before accepting orders.
  • D. A broker-dealer may open an account and accept purchase orders before obtaining the customer’s taxpayer identification number.

Best answer: C

Explanation: New accounts require core customer identification and profile information plus any required agreements/authorizations to be in place before the firm processes transactions.

Opening a customer account requires the firm to establish a new account record with key customer identifying information and to understand the customer’s financial profile and investment objectives. The firm also must have the necessary account agreements and authorizations in place so the account can be operated and transactions can be accepted and processed appropriately.

At account opening, a broker-dealer must create a new account record that captures core customer information used for identification and for evaluating whether future recommendations are appropriate. In practice this includes collecting required identifying data (consistent with the firm’s CIP procedures) and gathering customer profile information such as financial status and investment objectives. The firm must also obtain the agreements and authorizations needed to operate the account (often via signed or electronically accepted documents) before it accepts and processes orders.

The key takeaway is that account opening is not just paperwork for a specific product; it is the firm’s baseline process for customer identification, customer profile collection, and required account documentation.

  • CIP exemption for private placements is incorrect because CIP applies to opening customer accounts regardless of the product being purchased.
  • P.O. box-only address is generally insufficient because firms must obtain an address consistent with CIP requirements (not just a mailing box).
  • Deferring tax ID collection conflicts with the requirement to obtain required account information used for tax reporting and account setup before transacting.

Question 5

A customer opening a new account is age 40, has one dependent, and has $50,000 in liquid assets. He expects to use $40,000 as a home down payment in 12–18 months, but also wants “real estate income.”

Exhibit: Offering comparison (summary)

  • Program 1: Private real estate LP (Reg D) — 10-year term; no redemption program; possible additional capital contributions; limited transferability.
  • Program 2: Public non-traded REIT — intended 7-year holding period; quarterly share repurchase plan (not guaranteed; limited capacity); no additional capital calls.

Based on the customer’s profile, which offering best matches the decisive suitability factor in this scenario?

  • A. Program 2, due to the potential for limited liquidity
  • B. Program 2, because a 7-year holding period guarantees liquidity within 18 months
  • C. Program 1, because private placements are designed for short-term needs
  • D. Program 1, because capital calls increase flexibility for investors

Best answer: A

Explanation: The customer’s near-term down-payment need makes relative liquidity the decisive factor, and only the non-traded REIT offers any repurchase feature.

The customer has a specific, near-term liquidity need (a home down payment in 12–18 months), which is a critical additional profile factor for DPP suitability. Between the two choices, the non-traded REIT is the better match because it is the only program described with any repurchase feature, even though it is limited and not guaranteed.

Liquidity needs and time horizon can override a customer’s general interest in “income” when evaluating DPP suitability. Here, the customer expects to need most of his liquid assets for a down payment within 12–18 months, so tying up funds in an illiquid, long-term program is a major concern.

Given the exhibit, the private real estate LP has multiple features that heighten liquidity risk (no redemption program, limited transferability, and possible additional capital contributions). The non-traded REIT is still generally illiquid, but it at least includes a share repurchase plan and eliminates capital-call risk in the summary, making it the better match to the decisive factor presented.

A repurchase plan is not a promise of liquidity, but it is a meaningful differentiator versus no redemption feature at all.

  • Private placement = short term confuses offering type with liquidity; a long-term LP can be highly illiquid.
  • Capital calls add flexibility is backwards; capital calls can increase cash demands and liquidity pressure.
  • Holding period = guarantee is incorrect; an intended holding period does not ensure liquidity by a set date.

Question 6

Under a broker-dealer’s Customer Identification Program (CIP), which set of information must be obtained from an individual customer before opening a new account?

  • A. Marital status, number of dependents, and tax bracket
  • B. Name, date of birth, residential address, and an identification number
  • C. Net worth, liquid net worth, and risk tolerance
  • D. Name, employer name and address, and investment experience

Best answer: B

Explanation: CIP requires these four identifying items to be collected for an individual before an account is opened.

CIP is the account-opening requirement focused on verifying a customer’s identity. For an individual, the firm must obtain the customer’s name, date of birth, address, and an identification number (e.g., SSN) before opening the account. Other financial-profile items may be collected for suitability, but they are not the core CIP identifiers.

CIP (part of a firm’s AML program) requires the broker-dealer to collect enough identifying information to form a reasonable belief it knows the true identity of each customer. For an individual opening a new account, the core CIP data elements are: name, date of birth, a physical address, and an identification number (typically a taxpayer identification number such as an SSN). Additional information like employment, investment experience, or financial condition may be collected on the new account form for suitability and supervision, but those items do not replace the required CIP identifiers.

  • Suitability vs. CIP employment and investment experience relate to profiling, not the minimum CIP identifiers.
  • Financial condition items net worth and risk tolerance support recommendations but are not CIP elements.
  • Personal demographics marital status and dependents may be discussed for planning but are not required CIP identifiers.

Question 7

A customer is opening a new brokerage account specifically to purchase interests in a real estate DPP. The representative has collected the customer’s identifying information and completed the firm’s new account form (financial profile, investment objectives, and risk tolerance).

Which option best matches the supervisory approval/documentation requirement that must be satisfied before the first DPP transaction can be accepted in the account?

  • A. Delivery of the DPP’s PPM filed in the customer’s account records
  • B. A notarized customer signature on the subscription agreement to validate suitability
  • C. A tax counsel opinion letter retained to support the customer’s K-1 reporting
  • D. Registered principal review and approval of the new account record

Best answer: D

Explanation: A registered principal must approve the completed new account documentation before the first transaction is effected.

Broker-dealers must supervise the opening of new accounts, including ensuring required documentation is complete and reviewed. A key control is registered principal approval of the new account record before any initial transaction, including a DPP purchase, is processed. This ties supervision directly to the account-opening documentation that must be maintained in the firm’s records.

The core account-opening control tested here is supervisory review of the new account record. Before the first transaction is accepted, the broker-dealer typically requires that a registered principal review the completed new account documentation (e.g., customer identifying information and the customer’s financial profile and objectives) and approve the account for activity. This approval is part of the firm’s supervision and recordkeeping framework and helps ensure accounts are opened with complete, accurate information and appropriate oversight before DPP subscriptions (or any securities transactions) are processed. Offering-document delivery and issuer paperwork may be required for the transaction, but they do not replace the broker-dealer’s required supervisory approval of the new account record.

  • Offering document filing is not the account-opening supervisory approval; delivery may be required, but it’s not the principal approval of the new account record.
  • Tax opinion/K-1 support relates to program tax reporting, not broker-dealer account-opening documentation.
  • Notarization is not a standard broker-dealer requirement to open an account or evidence suitability (unless an issuer specifically requires it for its subscription).

Question 8

A registered rep discusses a nontraded real estate DPP with a customer who is accredited and wants to invest $75,000 from a brokerage account. The customer is age 63, was recently laid off, has two dependents in college, carries a large mortgage, and says she may need access to these funds within 12–18 months if she does not find new employment. She has limited experience with illiquid alternative investments.

Which action best aligns with suitability/best-interest standards for DPP recommendations?

  • A. Proceed because accreditation and investable assets are sufficient for DPP eligibility
  • B. Update the customer profile for liquidity and dependency needs and, if confirmed, recommend a more liquid alternative and document/escalate per firm procedures
  • C. Suggest the customer use margin or a personal loan to address potential cash needs after investing
  • D. Proceed after obtaining the customer’s signature on an illiquidity risk acknowledgement

Best answer: B

Explanation: Material profile factors (employment, dependents, mortgage, and near-term liquidity need) can make an illiquid DPP unsuitable even if the customer is accredited.

DPP suitability requires more than meeting an eligibility or accreditation standard. The customer’s age, recent job loss, dependents, mortgage obligations, limited alternative-investment experience, and stated 12–18 month liquidity need are material factors that can conflict with an illiquid DPP. The rep should update and document the profile and align the recommendation (or non-recommendation) with those constraints, using supervisory escalation as required.

A DPP representative must evaluate whether a customer can reasonably bear the key product features of a DPP—especially limited liquidity and longer time horizons—based on the customer’s full investment profile. Here, the customer’s recent unemployment, dependents’ expenses, significant housing debt, limited experience with illiquid alternatives, and stated need to access funds within 12–18 months are all additional profile factors that directly increase liquidity risk and the likelihood of needing to sell at an inopportune time (or being unable to access funds). The appropriate action is to update the customer profile, clarify and document liquidity/time-horizon needs, and, if those needs are confirmed, avoid recommending the illiquid DPP and follow firm supervision/escalation requirements. Eligibility or a signed risk acknowledgement does not substitute for a suitability/best-interest analysis.

  • Accreditation-only decision misses that suitability requires considering liquidity needs and financial obligations.
  • Signature as a cure disclosures/acknowledgements don’t make an otherwise unsuitable illiquid product appropriate.
  • Borrow to fit the product using margin/loans to manage cash needs increases risk and is inconsistent with addressing the customer’s constraints.

Question 9

A customer is opening a new brokerage account specifically to purchase units of a nontraded REIT DPP. The customer says, “If something goes wrong, I want the ability to take the firm to court and be part of a class action.” The new account packet includes a predispute arbitration agreement.

Which tradeoff is the most important for the representative to disclose before the customer signs?

  • A. Sponsor conflicts may affect property acquisition decisions
  • B. Disputes will generally be resolved by arbitration, not court
  • C. Tax-law changes could reduce after-tax returns
  • D. The DPP may be illiquid and difficult to redeem

Best answer: B

Explanation: A predispute arbitration agreement primarily trades away the ability to litigate in court (including jury trial and often class actions) in favor of arbitration, which must be clearly disclosed.

A predispute arbitration agreement sets the forum for resolving future disputes with the broker-dealer. The key tradeoff is that the customer generally gives up the right to sue in court (including a jury trial and often participation in class actions) and agrees to arbitration, which must be presented clearly and prominently before signing.

Predispute arbitration agreements are used in brokerage account documentation to require that most future customer disputes be handled in arbitration rather than through court litigation. Because this changes how a customer can pursue remedies, the representative must ensure the customer receives clear, understandable disclosure of the practical effects before signing—most importantly that the customer is agreeing to arbitration and typically giving up the right to a court trial (including a jury trial) and often the ability to be part of a class action.

The other listed items are real DPP investment risks, but they are not the distinctive “tradeoff” created by the arbitration agreement, which is about the dispute-resolution process, not product performance.

  • Product illiquidity is a DPP risk, not an arbitration-agreement effect.
  • Sponsor conflicts relate to program governance and incentives, not dispute forum.
  • Tax-law risk affects outcomes and reporting, not how disputes are resolved.

Question 10

A customer has an individual brokerage account and wants to (1) change the account registration to a joint account with a spouse and (2) internally transfer funds from the existing account to purchase units of a new DPP offering.

Exhibit: Offering excerpt (USD)

ItemAmount
Customer subscription amount$50,000
Selling commission7%
Dealer manager fee2%
Minimum net investment (after upfront fees)$45,000

Assume upfront fees are deducted from the subscription amount. Rounded to the nearest dollar, which action should the registered representative take to properly proceed?

  • A. Proceed since the net investment is $46,500
  • B. Proceed since the net investment is $45,000 exactly
  • C. Submit the subscription based on the customer’s verbal instructions
  • D. Compute net $45,500; complete transfer/registration paperwork; get principal review

Best answer: D

Explanation: The net investment is $50,000 \(\times 0.91\) = $45,500, and a registration change/internal transfer must be documented and supervisor-approved before processing.

The subscription’s net investment is $50,000 less 9% upfront fees, or $45,500, which meets the offering’s $45,000 minimum net requirement. Even when the dollars work, changing account registration and journaling assets are material account changes that require proper documentation (new registration/authorizations) and supervisory review before the order is submitted.

Account registration changes and internal transfers can change who legally owns the assets and who is authorized to act, so firms require documentation and supervisory review to evidence customer intent and ensure proper approvals before a transaction is processed. Here, the rep should first determine the subscription satisfies the offering’s minimum net investment:

\[ \begin{aligned} \text{Upfront fees} &= 7\% + 2\% = 9\% \\ \text{Net investment} &= USD 50{,}000 \times (1 - 0.09) = USD 45{,}500 \end{aligned} \]

Because $45,500 exceeds the $45,000 net minimum, the gating issue is operational/compliance: completing the new joint registration and written transfer instructions and routing for principal review before submitting the subscription.

  • Verbal-only processing fails because registration changes/internal transfers require written documentation and review.
  • Net equals $45,000 is an arithmetic error; it ignores that 9% is deducted from $50,000.
  • Net equals $46,500 is an arithmetic error; it understates the 9% fee impact.

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Revised on Sunday, May 3, 2026