The CPO of a commodity pool requested exemptive relief from Regulation 4.22(d)(1), which requires the financial statements included in Annual Reports to be audited. The CPO submitted waivers from all pool participants, consenting to receive an unaudited Annual Report. DSIO granted relief pursuant to Regulations 4.12(a) and 140.93 from Regulation 4.22(d), permitting the filing and distribution of an unaudited 2014 annual report. Such relief is also conditioned upon the future filing and distribution of a certified Annual Report in full compliance with Regulations 4.22(c) and (d) that covers the 2014 and 2015 fiscal years.