The Central Bank requires all banks to request their external auditors to conduct a review of the prudential returns on a quarterly basis (see also modules CA-1.5 and AU-3.6 for fuller details). The results of such review (in the form of a return review report) should be submitted to the Central Bank no later than 60 calendar days from the end of the subject quarter. A bank may apply for exemption from this requirement provided that it meets the criteria set out under Paragraph BR-3.1.5 below.