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Rule 15c3-3 requires a Special Reserve Bank Account for the Exclusive Benefit of Customers. This segregated account protects customer cash from firm operations. Thus, B is correct.

The Debt-to-Equity Ratio measures the degree to which a firm is financing operations with debt compared to equity. For broker-dealers, excessive leverage can strain liquidity and raise compliance concerns under net capital rules. While the Quick and Current Ratios measure liquidity, and Interest Coverage measures debt-servicing capacity, the Debt-to-Equity Ratio directly addresses leverage risk. Thus, B is correct.

SEC Rule 17a-4 requires customer account records (including ledgers, trade confirmations, and account statements) to be retained for 6 years, with the first 2 years easily accessible. These records are critical for resolving disputes, audits, and regulatory investigations. Three-year retention applies to communications and advertising, while six years applies to account records. Therefore, D is correct.

Prepaid rent is non-allowable because it cannot be liquidated quickly to meet obligations. Treasuries, cash, and marketable securities are allowable assets. Thus, C is correct.

The Financial and Operations Principal (FINOP) ensures all financial data, including net capital computations, are accurate and timely. This is the cornerstone of the Series 27 role. Supervisory duties over sales or marketing belong to other principals. Thus, B is correct.