Submission of External Auditor Reports Under the TIEAA Guideline

CENTRAL BANK OF TRINIDAD AND TOBAGO Eric Williams Plaza, Independence Square, Port-of-Spain, Trinidad, Trinidad and Tobago Postal Address: P.O. Box 1250 Telephone: (868) 621-CBTT (2288), 235-CBTT (2288); Fax: 612-6396 E-Mail Address: info@central-bank.org.tt Website: www.central-bank.org.tt

January 20, 2021 CIRCULAR LETTER: ALL LICENSED FINANCIAL INSTITUTIONS UNDER THE FINANCIAL INSTITUTIONS ACT, 2008 ALL INSTITUTIONS REGISTERED UNDER THE INSURANCE ACT BANKERS ASSOCIATION OF TRINIDAD AND TOBAGO ASSOCIATION OF TRINIDAD AND TOBAGO INSURANCE COMPANIES INSTITUTE OF CHARTERED ACCOUNTANTS OF TRINIDAD AND TOBAGO TRINIDAD AND TOBAGO SECURITIES AND EXCHANGE COMMISSION REF: CB-OIFI-157/2021 SUBMISSION OF EXTERNAL AUDITOR REPORT PURSUANT TO SECTION 12.3 OF THE GUIDELINE ON THE IMPLEMENTATION OF THE TAX INFORMATION EXCHANGE AGREEMENTS, 2017 (“TIEAA GUIDELINE”) The Central Bank of Trinidad and Tobago advises that further to consideration of representations made on the continuing challenges posed by the COVID 19 pandemic, it has agreed to extend the timeframe for the submission of the external audit reports referenced in section 12.3 of the TIEAA Guideline to June 30, 2021. Please be guided accordingly. Yours sincerely Patrick Solomon INSPECTOR OF FINANCIAL INSTITUTIONS