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SIE: Trading and Customer Accounts

Try 10 focused SIE questions on Trading and Customer Accounts, with explanations, then continue with the full Securities Prep practice test.

SIE Trading and Customer Accounts 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.

Open the matching Securities Prep practice route for timed mocks, topic drills, progress tracking, explanations, and the full question bank.

Topic snapshot

ItemDetail
ExamFINRA SIE
Official topicSection 3 — Understanding Trading, Customer Accounts and Prohibited Activities
Blueprint weighting31%
Questions on this page10

Sample questions

Question 1

A customer owns 500 shares of a public company in a brokerage account (held in street name). The company has announced a shareholder meeting to vote on a proposed merger, and the customer wants to make sure their vote is counted. The customer will be traveling and expects to be offline until after the meeting.

Which option describes the primary risk/limitation that matters most in this setup?

  • A. Voting requires the customer to sell before the record date.
  • B. The customer must submit physical stock certificates to vote.
  • C. No timely instructions means no vote on the merger.
  • D. The broker can vote the shares however it prefers.

Best answer: C

Explanation: Because the merger vote is non-routine, the broker generally cannot vote without the customer’s instructions.

Customers who hold shares in street name are beneficial owners and typically vote by returning voting instructions. If the customer does not provide instructions by the deadline, the shares may not be voted. This is especially important for non-routine matters like a merger, where brokers generally cannot vote on the customer’s behalf without direction.

Proxy voting lets shareholders vote on corporate matters (such as electing directors or approving a merger) without attending the meeting in person. When shares are held in street name, the broker-dealer (or another nominee) is the shareholder of record, and the customer is the beneficial owner.

In that setup, the customer’s practical ability to vote depends on delivering voting instructions (often electronically) in time for the broker/agent to submit the vote. If the customer is offline and misses the cutoff, the key tradeoff is that the shares may not be voted at all—particularly on non-routine proposals like a merger, where brokers generally lack authority to vote without customer instructions.

The main issue is timing and returning the voting instructions, not producing certificates or selling shares.

  • The option about physical certificates is incorrect because most voting occurs electronically or by returned instructions, not by delivering certificates.
  • The option claiming the broker can vote however it prefers is incorrect because brokers generally cannot vote uninstructed shares on non-routine items like mergers.
  • The option suggesting a required sale before the record date is incorrect because selling would typically eliminate the ability to vote those shares.

Question 2

A married customer wants a brokerage account where either spouse can place trades without getting the other’s signature, and if one spouse dies, the account should pass automatically to the surviving spouse. The customer says they are not trying to name children or other beneficiaries at this time.

Which account registration is the best recommendation to meet these goals?

  • A. Joint tenants with right of survivorship (JTWROS) account
  • B. Individual account with a transfer on death (TOD) registration to the spouse
  • C. Tenants in common (TIC) joint account
  • D. Individual account with a durable power of attorney for the spouse

Best answer: A

Explanation: A JTWROS account allows either owner to transact and provides automatic survivorship to the remaining owner.

A JTWROS joint account generally permits each co-owner to place trades in the account and includes a right of survivorship. That survivorship feature means the account assets pass to the surviving spouse by operation of law, aligning with the customer’s stated goal to have the account automatically continue with the surviving spouse.

The core issue is matching (1) trading authority during life and (2) what happens at death. In a joint account registered as joint tenants with right of survivorship (JTWROS), each joint owner typically has equal authority to act for the account, and when one owner dies, the surviving owner becomes the sole owner automatically. This meets the customer’s goals of either spouse being able to place trades and the account passing to the surviving spouse without naming other beneficiaries.

Key takeaway: choose a registration that combines shared authority now with survivorship later; JTWROS is designed to do both.

  • A tenants in common registration does not provide automatic survivorship; the deceased owner’s share goes to their estate.
  • A power of attorney can grant trading authority, but it does not create survivorship rights.
  • A TOD designation addresses who receives the account at death, but it does not make the spouse a current co-owner with independent trading authority.

Question 3

A customer is comparing yield measures for a corporate bond.

Exhibit: Bond quote (summary)

ItemValue
Coupon rate6.00%
Price (% of par)104.50
Current yield5.74%
Yield to maturity (YTM)5.30%
Yield to call (YTC), first call4.90%
MaturityAugust 15, 2034
First call dateAugust 15, 2029

Which interpretation is supported by the exhibit?

  • A. The bond trades at a premium, helping make YTM below coupon.
  • B. Current yield includes interest plus price change to maturity.
  • C. YTC assumes the bond is held until the 2034 maturity date.
  • D. If called in 2029, the investor earns the YTM shown.

Best answer: A

Explanation: A price above par (104.50) indicates a premium bond, which lowers YTM versus the coupon rate.

The price of 104.50 means the bond is trading above par (a premium). When a bond is purchased at a premium, the investor pays more than face value, which tends to reduce the yield measures that incorporate the pull-to-par effect, such as YTM. The exhibit is consistent with that relationship because YTM is below the 6.00% coupon rate.

Yields measure return in different ways. Current yield is a simple income measure that compares the bond’s annual coupon interest to its current market price, so it does not capture the gain or loss from the bond’s price moving toward par.

YTM is a more comprehensive yield measure that reflects the bond’s coupon payments and the effect of buying at a price different from par if the bond is held to maturity (assuming payments are made as scheduled). Because this bond’s price is 104.50 (above par), an investor would typically have a lower YTM than the coupon rate, which is exactly what the exhibit shows. A similar concept applies to YTC, which uses the call date instead of maturity.

Key takeaway: a premium price helps explain why yields that incorporate price are below the coupon.

  • The option tying a 2029 call to YTM ignores that yield to call is the measure based on a call date.
  • The option claiming current yield includes price change confuses current yield with measures that incorporate price effects, such as YTM or total return.
  • The option stating YTC assumes holding to maturity swaps the definitions of yield to call and yield to maturity.

Question 4

A registered representative receives an email from an existing retail customer: “I’m 62 and retiring soon. Should I buy the XYZ Technology ETF I saw on social media?” The representative wants to respond in a way that meets a broad customer-protection standard regarding recommendations.

Which response best complies with that standard?

  • A. Describe the ETF generally but include a specific “buy now” suggestion
  • B. Suggest buying the ETF because it has been trending
  • C. Gather/update the customer’s profile and recommend only if in her best interest
  • D. Forward a research report and add “this is not a recommendation”

Best answer: C

Explanation: A personalized suggestion to buy, sell, or hold is a recommendation that triggers best-interest care and documentation expectations.

A communication becomes a recommendation when it includes a call to action—such as suggesting a specific customer buy, sell, or hold a security or strategy—especially when tied to that customer’s circumstances. Once it is a recommendation, the representative must have a reasonable basis and act in the customer’s best interest (including considering risks, costs, and alternatives). Gathering and updating customer-specific information supports meeting those obligations.

At a high level, a recommendation is more than general education or market commentary—it’s a suggestion that a customer take a specific action (buy, sell, or hold a particular security or strategy), particularly when the interaction is framed around that customer’s age, goals, time horizon, risk tolerance, and other profile factors. When a representative makes a recommendation to a retail customer, it triggers heightened regulatory and firm expectations to act in the customer’s best interest: the representative should understand the product, consider how it fits the customer’s situation, evaluate key risks and costs, and be able to explain and document the basis for the recommendation. Simply adding a disclaimer does not “undo” a recommendation if the content is still a call to action.

Key takeaway: treat customer-specific “should I buy?” responses as potential recommendations and apply a best-interest process before advising action.

  • The option relying on what’s “trending” lacks a customer-specific, best-interest basis for a suggested trade.
  • The option using a “not a recommendation” disclaimer can still be a recommendation if it effectively urges action.
  • The option that includes a “buy now” suggestion is a call to action and therefore triggers recommendation obligations.

Question 5

A broker-dealer’s AML program requires it to file Suspicious Activity Reports (SARs) and certain currency transaction reports under the Bank Secrecy Act. Which organization primarily receives these reports and provides AML guidance as the U.S. Treasury bureau focused on financial-crime enforcement and intelligence?

  • A. Financial Crimes Enforcement Network (FinCEN)
  • B. Securities and Exchange Commission (SEC)
  • C. Financial Industry Regulatory Authority (FINRA)
  • D. Office of Foreign Assets Control (OFAC)

Best answer: A

Explanation: FinCEN administers key Bank Secrecy Act reporting and is the central U.S. repository for SARs and related filings.

FinCEN is the U.S. Treasury bureau that administers and supports Bank Secrecy Act (BSA) reporting and serves as the central repository for filings like SARs. Broker-dealers submit these reports through FinCEN’s systems, and FinCEN issues guidance and advisories to help financial institutions detect and report suspicious activity.

FinCEN (Financial Crimes Enforcement Network) is a bureau of the U.S. Department of the Treasury that supports AML efforts by administering key BSA-related reporting and collecting, analyzing, and sharing financial-intelligence information. In practice, when a broker-dealer identifies potentially suspicious activity, it files a SAR through FinCEN’s reporting framework, and FinCEN maintains the database used by law enforcement and regulators.

FinCEN’s high-level role includes:

  • Setting and supporting BSA reporting expectations (e.g., SAR framework)
  • Receiving and analyzing filings and issuing alerts/advisories
  • Coordinating financial-intelligence sharing with authorities

Other regulators may examine broker-dealers for AML compliance, but FinCEN is the central BSA reporting and financial-intelligence hub.

  • The SEC is the primary federal securities regulator, not the central BSA report repository.
  • FINRA is an SRO that examines member firms for compliance, but it does not receive SAR filings as the primary Treasury bureau.
  • OFAC administers economic sanctions and maintains sanctions lists; it is separate from BSA SAR reporting.

Question 6

A retail customer calls a registered representative and says, “I have $25,000 in cash—should I buy the XYZ Energy 5% bond due 2034?” The representative replies, “Yes, I recommend you buy the XYZ 5% 2034 bond today,” and the customer says, “OK, place the order.”

What is the best next step for the representative?

  • A. Enter the order immediately since the customer agreed
  • B. Gather profile and document best-interest basis before trading
  • C. Execute the trade, then send disclosures and confirmation
  • D. Refuse and provide only general market information

Best answer: B

Explanation: Because the rep made a personalized call to action, it is a recommendation that triggers Reg BI care and documentation steps before execution.

The representative’s statement is a recommendation because it tells a specific retail customer to buy a specific security. Recommendations trigger regulatory obligations, including having a reasonable basis that the recommendation is in the customer’s best interest based on the customer’s profile and documenting the basis before effecting the transaction.

A recommendation is generally a communication that, in context, is a personalized “call to action” to buy, sell, or hold a particular security (or strategy). Here, the rep didn’t just provide factual information about bonds—he told a specific retail customer to buy a specific issuer’s bond “today,” which is a recommendation.

Because it is a recommendation to a retail customer, the rep must satisfy best-interest related process steps before trading, including:

  • Obtain/confirm the customer’s investment profile (e.g., objectives, time horizon, risk tolerance, liquidity needs)
  • Evaluate whether the bond is in the customer’s best interest (including considering costs and reasonably available alternatives)
  • Make required disclosures and create/retain appropriate documentation

Key takeaway: accepting the customer’s “OK” does not remove the duty created by making a recommendation.

  • Entering the order immediately skips the analysis and documentation expected when a recommendation is made.
  • Sending disclosures after execution is a wrong sequence; disclosures and basis should be addressed before the transaction.
  • Switching to only “general information” is too late; the rep already made a recommendation and must follow the required process.

Question 7

A customer with a non-discretionary brokerage account calls her registered representative and says, “Buy $12,500 of ABC at a limit price of $25 per share; ignore commissions.”

Which order size should the representative enter, and what type of trading authority does this reflect?

  • A. Buy 625 shares; non-discretionary authority
  • B. Buy 500 shares; discretionary authority
  • C. Buy 400 shares; non-discretionary authority
  • D. Buy 500 shares; non-discretionary authority

Best answer: D

Explanation: The customer specified the security and price, and $12,500 \(\div\) $25 equals 500 shares, which is a non-discretionary order.

In a non-discretionary account, the customer must approve each transaction and typically specifies the security and key terms. Here, the share quantity is determined by dividing the dollar amount by the limit price: \(12,500 / 25 = 500\) shares. Because the customer is directing the trade, it is not discretionary authority.

Discretionary trading authority means the customer has granted the representative the ability to decide trade details (such as whether to buy or sell a security, and often the amount, price, and timing) without obtaining the customer’s prior approval for each trade. In a non-discretionary account, the customer must authorize each order and provides the trade instructions.

Here the customer provided specific instructions (security, dollar amount, and limit price). The representative’s task is to convert dollars into shares:

\[ \begin{aligned} \text{Shares} &= \frac{USD 12{,}500}{USD 25} \\ &= 500 \end{aligned} \]

The key takeaway is that doing the arithmetic to size the order does not make the trade “discretionary”—customer approval and direction do.

  • The option labeling the trade as discretionary is incorrect because the customer gave the order details and approval.
  • The 400-share choice comes from dividing by the wrong price (or subtracting an assumed commission).
  • The 625-share choice comes from multiplying instead of dividing (or reversing the fraction).

Question 8

In a Uniform Transfers to Minors Act (UTMA) custodial account, which statement best describes the roles of the custodian and the minor beneficiary?

  • A. The custodian and the minor are joint tenants with right of survivorship
  • B. The custodian manages the account for the minor, and the minor is the beneficial owner
  • C. The custodian is the beneficial owner, and the minor is only an authorized trader
  • D. The custodian may use the account assets for personal expenses, since the minor is not the owner

Best answer: B

Explanation: In a UTMA, the custodian controls and invests the assets for the minor, who owns the assets beneficially.

A UTMA is a custodial account established for a minor, where the minor is the beneficial owner of the assets. The custodian has control and makes investment decisions, but must act for the minor’s benefit until the minor reaches the age of majority (as defined by state law).

UTMA accounts are used to hold and manage assets for a minor. The key idea is that ownership and control are separated: the minor is the beneficial owner of the securities and cash in the account, while the custodian has authority to manage, invest, and execute transactions in the account. The custodian must act in the minor’s best interest and cannot treat the assets as the custodian’s personal property. When the minor reaches the age of majority under the applicable state UTMA rules, control of the account transfers to the former minor, who then has full legal control of the assets.

  • The choice claiming the custodian is the beneficial owner confuses UTMA custody with ownership; the minor owns the assets.
  • The joint tenancy choice describes a different registration type used by co-owners, not a minor custodial account.
  • The option allowing personal use of assets describes misuse; UTMA assets must be used for the minor’s benefit.

Question 9

A customer bought 100 shares of a common stock at $20 per share. The issuer later makes a $1 per share cash distribution that it specifically reports to shareholders as a return of capital (not a dividend).

What is the most likely outcome for the customer’s investment return records?

  • A. The customer’s cost basis is increased, and the payment is treated as interest income
  • B. The customer’s cost basis is reduced, and the payment is not treated as dividend income
  • C. The customer’s cost basis is reduced, and the full payment is always taxed as a capital gain
  • D. The customer’s cost basis stays the same, and the payment is treated as dividend income

Best answer: B

Explanation: A return of capital reduces cost basis and is not a dividend because it is not paid from earnings and profits.

A return of capital is a distribution that is not paid from the issuer’s earnings, so it is generally not treated as dividend income. Instead, it reduces the investor’s cost basis in the shares, which affects the investor’s gain or loss when the position is eventually sold. This is one way investment return can be received without being interest or dividends.

Investment return can come from interest, dividends, and price appreciation (realized or unrealized gains), and it can also come from return of capital. When a company reports a payment as return of capital, it is generally viewed as giving shareholders back a portion of their original investment rather than paying income.

As a result, the customer’s account typically reflects:

  • A reduction in the stock’s cost basis by the return-of-capital amount
  • A higher future capital gain (or smaller loss) when the shares are sold, because the basis is lower

Key takeaway: return of capital is neither interest nor a dividend; it primarily shows up as an adjustment to cost basis.

  • Treating the payment as interest confuses fixed-income coupon payments with corporate distributions.
  • Treating it as a dividend ignores that it was reported as return of capital (not from earnings).
  • Saying it is always immediately a capital gain is too broad; the primary account impact is basis reduction.

Question 10

A registered representative’s long-time customer (age 78) offers to write the representative a personal check for $5,000 as a “short-term loan,” and the representative plans to repay the customer with interest. The customer is not related to the representative and is not in the business of making loans.

Which choice best matches the prohibited activity reflected by this situation?

  • A. Accepting a check payable to the broker-dealer for deposit
  • B. Sharing in a customer’s account as an approved joint owner
  • C. Using discretion in an account with written authorization
  • D. Borrowing money from a customer for the representative’s benefit

Best answer: D

Explanation: Creating a personal loan with an unrelated customer is generally prohibited due to conflicts of interest and potential customer exploitation.

This scenario describes a representative seeking a personal loan from an unrelated customer, which creates a creditor-debtor relationship. That’s generally prohibited because it presents a serious conflict of interest and can lead to misuse of customer funds, especially when the customer is a senior.

Borrowing money from a customer (or lending money to a customer) is a high-risk practice because it creates a personal financial relationship that can conflict with the representative’s duty to act in the customer’s best interest. It can pressure the customer, compromise recommendations, and increase the chance of misuse or misappropriation of customer funds or securities. These concerns are heightened with seniors, where firms and regulators focus on preventing financial exploitation.

The decisive factor here is that the representative is receiving a personal check as a loan from an unrelated customer who is not in the lending business—an arrangement that is generally prohibited unless very limited firm-permitted exceptions apply.

Routine account servicing actions (properly documented and payable to the firm) are not the same as personal borrowing.

  • The option about a check payable to the broker-dealer describes proper handling of customer funds for deposit, not a personal loan.
  • The option about approved joint ownership involves sharing in an account, a different conflict and a different supervisory issue.
  • The option about discretion with written authorization can be permitted when properly authorized; it is unrelated to taking customer money personally.

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Revised on Sunday, May 3, 2026