Series 28 Cheat Sheet — High-Yield Concepts & Decision Traps

High-yield Series 28 reference: introducing-firm FINOP mindset, reporting purpose, operations and records controls, net capital, customer-protection perimeter, and cash-management traps.

Series 28 is “limited-scope FINOP judgment.” Most questions ask what an introducing-firm FINOP must calculate, preserve, classify, file, or restrict.

Quick links:

Series 28 at a glance

  • Items (reference): 95
  • Time (reference): 120 minutes
  • Pace target: ~1:15 per question

Exam map (quick priorities)

  • Financial Reporting — 17%
  • Operations, Regulations, and Preservation of Books and Records — 31%
  • Net Capital — 33%
  • Customer Protection, Funding and Cash Management — 19%

Best-answer checklist

  1. Is this an introducing-firm fact pattern?
  2. What must be classified, calculated, filed, or preserved?
  3. Is the issue really operations, capital, or customer-protection perimeter?
  4. What control or filing proves the firm handled it correctly?
  5. What changes because the firm does not carry customer accounts or hold customer assets?

Pressure map

If the question feels like…First bucketStrongest first instinct
filing, balance-sheet, or statement issuefinancial reportingask what the report is showing and why
account handling or records questionoperationsidentify the workflow and required evidence
number-heavy classification issuenet capitalslow down and classify before computing
custody-style questioncustomer protectioncheck whether the introducing-firm boundary changes the answer

Quick judgment ladder

If the stem shows…Think first about…Usually strongest next move
missing or late recordoperations and recordspreserve, reconstruct if needed, and correct the process
blurry capital treatmentnet capitalclassify correctly before calculating
question that sounds like full-carrying-firm dutyintroducing-firm boundaryverify whether the obligation applies in this lane
cash movement or funding straincash-management controlchoose the conservative documented response

Common traps

  • studying Series 28 like a smaller Series 27 without respecting the introducing-firm boundary
  • rushing into math before classifying the item
  • assuming full customer-protection duties apply unchanged
  • treating operations and books-and-records as clerical instead of exam-central

Final pressure checklist

  • classify first, compute second
  • stay inside the introducing-firm lane
  • ask what record, filing, or evidence should exist
  • prefer the conservative operational answer when facts are incomplete
Revised on Thursday, April 23, 2026