On December 30th, the CFTC published new amendments concerning the electronic filing of financial reports and related notices. The amendments clarify that, to the extent a futures commission merchant submits a Form 1-FR to the CFTC electronically, it may do so using any user authentication procedure established or approved by the CFTC. The amendments also permit registrants to electronically submit filings in addition to financial reports, including an election to use a noncalendar fiscal year, requests for extensions of time to file uncertified financial reports and "early warning" notices. In connection with the filing of financial reports, the amendments specify, consistent with other requirements and existing practice, that a statement of income and loss is included as a required part of the non-certified 1-FR filings for FCMs and introducing brokers. The amendments also require more immediate, but less prescriptive, documentation regarding a firm's capital condition when a firm falls below its required minimum adjusted net capital. The amendments are effective January 4, 2010. CFTC Release No. 5766-09.