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 an Agreed Upon Procedures report as shown in Appendix BR 9) 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.