BR-1.2.3

In addition to the statements required in Paragraph BR-1.2.2, branches are also required to submit to the CBB within 3 months from their financial year end the following information:

(a) The external auditor's management letter;
(b) [This sub-paragraph was deleted in April 2019];
(c) A reconciliation statement between the audited financial statements and the relevant prudential returns and monthly statistical returns;
(d) [This Subparagraph was replaced by Paragraph BR-1.2.3A in April 2012];
(e) A statement of provisions as set out in Paragraph BR-1.2.4, below; and
(f) The remuneration agreed upon procedures as required under Paragraph BR-4A.3.1.
(g) Report on the number of hours completed during the previous year in Continuous Professional Development (CPD) via CPD Form in Appendix BR-22 by the approved persons as required under Paragraph TC-1.2.1.
(h) [This Sub-paragraph was deleted in January 2022].
Amended: January 2022
Amended: April 2019
Amended: October 2018
Amended: July 2018
Amended: April 2017
Amended: October 2014
Amended: January 2014
Amended: April 2012
Amended: April 2011
Amended October 2010
October 2007