BR-3.1.4

The CBB requires all banks to request their external auditor to conduct a review of the prudential returns on a quarterly basis (see also Sections CA-1.5 and AU-3.6 for fuller details). The results of such review (in the form of an Agreed Upon Procedures report as shown in Appendix BR-9) must be submitted to the CBB no later than 2 months from the end of the subject quarter.

Amended: October 2016
October 2010
January 2009
April 2008
October 07