ENTITY: Virtu Financial
DATE: 13-03-2026

**Forensic Audit Memo – Virtu Financial**
**Date:** [Insert Date]

1. **Scope:** Conducted a forensic review of Virtu Financial’s market-making and trading activities, focusing on trade execution, latency arbitrage, and compliance with regulatory reporting requirements.
2. **Findings:** Identified discrepancies in trade timestamp accuracy and potential misclassification of proprietary vs. client trades. No material fraud detected.
3. **Recommendations:** Implement enhanced timestamp validation protocols and automate trade classification reconciliation to mitigate risk.
4. **Next Steps:** Schedule a follow-up audit within 90 days to validate remediation progress.

**Prepared by:** [Your Name/Team]
**Approval:** [Audit Lead]

[NOTARIZED BY 2A AGENCY]