Surety requirement: proprietors and partners cannot act as sureties for their own EOU bonds; independent entity required. The Board clarifies that the surety for a B-17 bond executed by an EOU/STP/EHTP must be an independent legal entity distinct from the obligor; proprietors of proprietorship EOUs and partners of partnership EOUs cannot act as sureties for their own firms. The circular recalls that individuals or corporate bodies distinct from limited company EOUs may act as sureties and that solvency of sureties may be certified by chartered accountants or bankers. All B-17 bonds should be reviewed for compliance and difficulties reported to the Board.