The CPO of an exempt commodity pool with two participants, a controlling principal of the CPO and an LLC owned by the principal, requested relief from the audit requirement in Regulations 4.7(b)(3) and 4.22(d)(1). DSIO granted relief for the pool’s 2015 annual report, conditioned upon the filing of an uncertified annual report for the 2015 fiscal year that otherwise complies with Regulation 4.7(b)(3).