CIRCULAR LETTER ISSUED TO:
BROKER-DEALERS, UNDERWRITERS
REGISTERED UNDER THE SECURITIES ACT, CHAP 83:02
PERIOD OF REVIEW FOR INTERNAL/EXTERNAL AUDIT REVIEWS PURSUANT
TO SECTIONS 8.1 and 8.3 OF THE GUIDELINES ON THE IMPLEMENTATION OF
THE TAX INFORMATION EXCHANGE AGREEMENTS, 2017 (“TIEAA
GUIDELINES”)