Change of. circumstances What would constitute a “change of circumstances”? A “change of circumstances” includes any change that results in the addition of information relevant to a person’s status or otherwise conflicts with such person’s status. In addition, a change in circumstances includes any change or addition of information to the Account ▇▇▇▇▇▇’s account/any account associated with such account, if such change or addition of information affects the status of the Account Holder. Please refer to the Commentary on Section III, paragraph 17 for more details.
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Sources: Faqs on the Common Reporting Standard, Faqs on the Common Reporting Standard, Faqs on the Common Reporting Standard