In a scenario where a customer order is received and executed, and an Industry Member makes an accommodation to the customer due to a customer error (such as an incorrect quantity entered), Industry Members must report to CAT in accordance with what is captured in their books and records. 

For example, if the firm’s books and records reflect the accommodation as a correction to the order, the accommodation must be reported to CAT as an order correction event (actionType value of ‘COR’) with a handlingInstructions value of ‘CAC’ (Customer Accommodation Correction). If the firm’s books and records reflect the accommodation as a modification to the order, the accommodation must be reported to CAT as an Order Modified event. If the firm’s books and records reflect the accommodation only as a correction to the trade, no order correction event or Order Modified event is required, and the Industry Member is only required to report the trade correction as outlined in FAQ E29.