A wash trade and a cross are not the same thing, for a wash to be a cross would have to have one legal entity engaged in four transactions. It is possible, but highly unlikely.
And if caught in a FINRA audit, it would be flagged and the person acting as four entities would be fined and potentially censured.
Not worth losing a license and career.
As far as a cross goes, it would require a contra trade and a pre-arranged trade by and between two clients.
I would never cross with myself, there is no reason for it to cross the tape and for me to incur a cost. Journal entries work just fine.
And if I crossed a trade with myself internally and not journal entry a transfer, my compliance officer would meet me before the market opened the next day to explain.
