U.S. regulations, 21 CFR 321.53 and 21 CFR 812.43, state that before an investigator is allowed to begin an investigation, the Investigational New Drug (IND)/Investigational Device Exemption (IDE) sponsor shall obtain sufficient, accurate financial information that will allow an applicant of a marketing application to submit complete and accurate certification or disclosure statements as required under 21 CFR 54. Per the FDA Guidance regarding Financial Disclosure by Clinical Investigators, the IND/IDE holder, even if not the applicant filing the marketing application, is required to collect financial information before permitting an investigator to participate in a clinical study. Each clinical investigator who is participating in a study that could be used to support a marketing application must submit either a completed financial disclosure statement attesting to the absence of financial interests/arrangement or disclosing any financial interests/arrangements and steps taken to minimize the potential for bias. Based on the requirements outlined in the Code of Federal Regulations for IND sponsors, DAIDS has developed a process to ensure that financial disclosure forms/statements are completed by all investigators listed on all Form FDA 1572s for any DAIDS sponsored and/or supported study where DAIDS is the IND holder. This process does not pertain to non-IND/IDE studies.