How to Utilise TEA for Exchange Operations examines how Triple Entry Accounting can address the accounting failures that plague centralized exchanges (CEXs), using FTX and other financial collapses as case studies. The paper proposes a TEA-based architecture for exchange operations — covering issuance, deposits, withdrawals, and trading — that creates verifiable, tamper-resistant records across servers and users. By hardening the accounting layer with three-party receipts, the model makes real-time audits possible, reduces fraud, and provides transparency comparable to decentralized exchanges (DEXs), while retaining the liquidity advantages of centralized markets.