Regulatory Alerts2021-04-07 | 29677Added · Updated
TIEAA Guideline on External Audit Review
The Central Bank of Trinidad and Tobago clarifies that the first external audit report under the TIEAA Guideline must cover financial years 2018, 2019, and 2020, focusing on reports submitted to the Board of Inland Revenue for periods 2017, 2018, and 2019. This adjustment accounts for the lag between transaction occurrence and reporting. Licensed financial institutions and insurance companies are reminded that the submission deadline for this report is June 30, 2021.
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