Regulatory Alerts2026-01-29
Circular Letter – Registrants Independent Audit Function – 2026 Jan 27
The Trinidad and Tobago Securities and Exchange Commission issued this circular to registered broker-dealers, underwriters, and investment advisers regarding independent audit requirements under the Financial Obligations and Regulations. Registrants must conduct annual risk-sensitive reviews of their compliance programmes and comprehensive independent reviews of their compliance risk management and internal controls at least every three years. These independent audits must be performed by appropriately qualified and independent personnel, either from an external firm or an internal function operating with sufficient objectivity and technical capability.
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