IRELAND: Central Bank publishes guidance on regulatory reporting for investment funds

Friday September 27 2013

The Central Bank of Ireland has published a guidance note on regulatory reporting requirements of Irish authorised funds. The purpose of the guidance note is to provide information and direction to the investment fund’s Board of Directors / Management Company / General Partner, as appropriate, on the reporting requirements relating to the extension of the Central Bank’s Online Reporting System (ONR System) to investment funds.

Guidance has been issued in relation to a number of returns that must be filed via the ONR System including annual audited financial statements, interim financial statements and reports by an investment fund on suspensions, material breaches, material errors and other significant matters.

The guidance note is also applicable to depositories and independent statutory auditors reporting on behalf of investment funds.

Click on the below link for the Central Bank guidance note.