Audit deadlines for funds and managers by jurisdiction
Deadlines: the full filing calendar · the regulation library · practical guides
The audit creates more deadlines than the annual report itself. A manager files its own audited accounts on a separate clock from its funds. Changing the auditor can need the regulator's approval first, and a qualified audit must often be reported within days. Each jurisdiction sets its own date. The table below lists every one we hold, with the date its own regulator publishes and a link to it.
What is fund and manager audit reporting?
These are the dates that exist because of the audit. They fall into four groups. The first is audited accounts, filed with the regulator or, under the US custody rule, delivered to investors. The second is a notice, or a prior approval, when the auditor changes. The third is a warning that the auditor may qualify the accounts. The fourth is an application to be excused from filing audited accounts at all.
What is in the report
A manager's own accounts often run on a shorter clock than its funds: four months is common for a licensed manager, against six months for many funds. An auditor change is usually a notice within a fixed number of days, but some regulators require approval before the new auditor starts. An exemption has its own filing window, and a late application is simply not considered.
Who files, who prepares, who receives
Most of these duties sit on the fund, its manager or another regulated firm. A few are filed by the auditor itself, such as the CASS audit report in the UK or the surprise-examination form in the US. They are listed because the firm has to arrange them in time. Each row names who files.
This page carries 52 confirmed deadlines for fund and manager audit reporting, each with the date its own regulator publishes.
When it is due
| Jurisdiction | Obligation | Due | Reporting period | Who files | Files with | Extension | Source |
|---|---|---|---|---|---|---|---|
| British Virgin Islands | BVI public fund that conducted business in the year: application to the FSC for exemption from submitting audited financial statements | within 3 months after the financial year end | the fund's financial year | the fund (BVI public funds that conducted business in the financial year and apply for an audit exemption) | FSC | — | FSC Fund Financials Guidelines, paras 2.4-2.6 and Table 1 (commencement 31 December 2019) · calendar |
| United Kingdom | Annual report and accounts submitted to the FCA (FIN-A) within 80 business days of the accounting reference date | within 80 business days of the accounting reference date | the firm's financial year | the firm (firms in the SUP 16.7A.3R table, which lists collective portfolio management firms and MIFIDPRU investment firms) | FCA | — | FCA Handbook SUP 16.7A.3R and SUP 16.7A.8R (SUP 16 last updated 01/10/2026) · calendar |
| Bermuda | Bermuda investment provider: financial statements to the BMA within four months, plus the auditor's report on audited statements | not later than four months after the close of the financial year | the investment provider's financial year | the investment provider | BMA | — | Investment Business Act 2003, ss. 10A, 38(5) and 41(1) (BMA consolidation to 2024:2) · calendar |
| Guernsey | Guernsey POI licensee: audited financial statements and Compliance Return to the GFSC within four months | no later than four months after the accounting reference date | the licensee's financial year | the licensee | GFSC | — | Licensees (Conduct of Business) Rules and Guidance, 2021, r.4.2(5) (GFSC consolidated version, September 2022) · calendar |
| Ireland | Irish UCITS annual report submitted to the Central Bank at publication, within four months of the period end | at the same time as publication, within four months of the end of the annual period | the UCITS's financial year | the responsible person of the UCITS (Irish-authorised UCITS only, not AIFs) | CBI | — | S.I. No. 316/2026 Central Bank (Supervision and Enforcement) Act 2013 (Section 48(1)) (UCITS) Regulations 2026, reg 84(1) (Central Bank copy) · calendar |
| Jersey | Jersey fund services business: audited financial statements, declaration and auditor's report to the JFSC within 4 months | within 4 months after the end of the accounting period | the registered person's accounting period | the registered person | JFSC | up to 8 months after the period end, if the JFSC agrees before the 4-month point that special circumstances apply | Financial Services (Fund Services Business (Accounts, Audits and Reports)) (Jersey) Order 2007, Art. 8 (official consolidated version) · calendar |
| Jersey | Jersey investment business or trust company business: audited financial statements to the JFSC within 4 months | within 4 months of the end of the relevant accounting period | the registered person's accounting period | the registered person | JFSC | up to 8 months after the period end, where the JFSC permits it in special circumstances | Financial Services (Trust Company and Investment Business (Accounts, Audits and Reports)) (Jersey) Order 2007, Arts 9 and 11 (official consolidated version) · calendar |
| Luxembourg | Luxembourg UCITS annual report sent to the CSSF within four months of the period end | within four months of the end of the annual period (Art. 150(2)) | the UCI's financial year | the UCI (UCITS under Part I of the Law of 17 December 2010 only, not a Part II UCI) | CSSF | — | Law of 17 December 2010 on UCIs, Arts 150(2), 154 and 155(1) (CSSF consolidated English text, amendments to the Law of 5 May 2026) · calendar |
| United Kingdom | Client assets (CASS) audit report delivered by the firm's auditor to the FCA within four months | within four months from the end of each period covered | the CASS audit period (no more than 53 weeks) | the firm's auditor (firms whose auditor SUP 3.10 covers, including collective portfolio management firms acting as external AIFM or UCITS manager, whether or not they hold client money or custody assets) | FCA | — | FCA Handbook SUP 3.10.7R and SUP 3.10.8R (SUP 3.10 last updated 26/06/2026) · calendar |
| United States | Private fund audit under the custody rule: audited GAAP financial statements distributed to investors within 120 days of the fund's fiscal year end | within 120 days of the end of the pooled vehicle's fiscal year; promptly after a liquidation audit | the pooled vehicle's fiscal year | the investment adviser (SEC-registered advisers with custody of a pooled vehicle that use the audit provision instead of the surprise examination; registered investment companies are outside the rule) | SEC | — | 17 CFR 275.206(4)-2(b)(4) (Advisers Act Rule 206(4)-2), eCFR current text · calendar |
| EU | EU AIFM: audited annual report of each AIF made available to the competent authorities within 6 months of the financial year end | no later than 6 months following the end of the AIF's financial year (Art. 22(1) AIFMD) | the AIF's financial year | the AIFM (authorised EU AIFMs, for each EU AIF they manage and each AIF they market in the Union) | NCA | — | Directive 2011/61/EU (AIFMD), Art. 22(1) and (3), EUR-Lex consolidated text of 16.04.2026 · calendar |
| Guernsey | Guernsey authorised closed-ended, registered and private investment fund: annual report and accounts to the GFSC within six months | no later than six months following the end of the annual accounting period | the scheme's annual accounting period | the designated administrator (authorised closed-ended schemes, registered schemes and Private Investment Funds; a PIF without an auditor files unaudited accounts by the same date) | GFSC | — | Authorised Closed-Ended Investment Schemes Rules 2021 r.5.2(1) + Registered Collective Investment Scheme Rules 2021 r.5.3(1) + Private Investment Fund Rules and Guidance 2025 r.5.3(1) · calendar |
| Guernsey | Guernsey AIFM under the AIFMD Rules: annual report of each EU AIF to the GFSC within six months | no later than six months following the end of each financial year | the AIF's financial year | the Guernsey AIFM (Guernsey AIFMs under the AIFMD Rules 2021, for each EU AIF they manage and each AIF they market in the EU) | GFSC | — | The AIFMD Rules and Guidance, 2021, rr.16.1 and 17.1(3)(a) · calendar |
| Ireland | Irish AIF (QIAIF or RIAIF) annual report submitted to the Central Bank within six months of the financial period end | within six months of the end of the financial period | the AIF's financial period | the AIF (the QIAIF or RIAIF) (Central Bank authorised AIFs only, that is QIAIFs and RIAIFs, not UCITS) | CBI | — | Central Bank AIF Rulebook (July 2026 edition), Chapter 1 Part I s.5.i para 5 (RIAIF) and Chapter 2 Part I s.5.i para 5 (QIAIF) · calendar |
| Jersey | Jersey AIFM: AIF annual report made available to the JFSC within 6 months of the financial year end | no later than 6 months following the end of the AIF's financial year | the AIF's financial year | the AIFM (Jersey AIFMs under the AIF Code, for each EU or UK AIF they manage and each AIF they market in the EU or UK) | JFSC | — | JFSC Alternative Investment Funds Code of Practice, EU/EEA regime and UK regime, para 16.1 (last revised 08 April 2026) · calendar |
| Cayman Islands | Cayman securities investment business licensee: audited accounts and certificate of compliance to CIMA within six months | within six months of the end of the licensee's financial year | the licensee's financial year | the licensee (SIB licensees only; a registered person under the Law is outside s.13) | CIMA | any extension CIMA grants for good cause shown | Securities Investment Business Law (2020 Revision), s.13(2) and (5) (CIMA copy, revised as at 31 December 2019) · calendar |
| Cayman Islands | Cayman regulated mutual fund: audit filing extension request to CIMA on or before the six-month deadline | on or before the day the six-month audit filing deadline expires; one-month extensions, up to three | the fund's financial year | the operator or a current service provider (regulated mutual funds whose audited accounts will miss the six-month deadline) | CIMA | — | CIMA E-Reporting Notice: Audit Requirements and Filings for Regulated Funds, FAQ Q6 (17 June 2019) + Mutual Funds Act (2025 Revision) s.8 · calendar |
| Luxembourg | Luxembourg SICAR audited annual report sent to the CSSF within 6 months | within 6 months of the end of the period the report covers | the SICAR's financial year | the SICAR (SICARs under the Law of 15 June 2004 only) | CSSF | — | Loi du 15 juin 2004 relative à la SICAR, Arts 23(2), 27(1) and 28 (Legilux consolidated text of 28 July 2023) · calendar |
| Luxembourg | Luxembourg Part II UCI annual report sent to the CSSF within six months of the period end | within six months of the end of the annual period (Art. 150(2)) | the UCI's financial year | the UCI (Part II UCIs under the Law of 17 December 2010 only, not a UCITS) | CSSF | — | Law of 17 December 2010 on UCIs, Arts 150(2), 154 and 155(1) (CSSF consolidated English text, amendments to the Law of 5 May 2026) · calendar |
| British Virgin Islands | BVI public fund: audited financial statements, director's certificate and auditor's report to the FSC within 6 months | within 6 months of the end of the financial year | the fund's financial year | the public fund (BVI public funds only) | FSC | on application, up to 6 months in aggregate (SIBA s.73(1)) | Securities and Investment Business Act, ss. 71 and 73 (FSC revision of 1 January 2020) · calendar |
| British Virgin Islands | BVI investment business licensee: audited financial statements to the FSC within 6 months | within 6 months of the end of the financial year | the licensee's financial year | the relevant licensee (licensees that are BVI undertakings and hold an investment business licence) | FSC | on application, up to 6 months in aggregate (SIBA s.73(1)) | Securities and Investment Business Act, ss. 71 and 73 + Regulatory Code s.55(2) (FSC revision of 1 January 2020) · calendar |
| British Virgin Islands | BVI private investment fund: audited financial statements to the FSC within 6 months | within 6 months after the financial year end | the fund's financial year | the private investment fund (BVI private investment funds only, which are closed-ended) | FSC | up to 15 months in aggregate with the FSC's written approval; over 9 months only in exceptional circumstances | Private Investment Funds Regulations, reg 10(3)-(4) (FSC revision of 1 January 2020) · calendar |
| British Virgin Islands | BVI licensee: auditor's management report and management's response to the FSC within 6 months | within 6 months after the end of the licensee's financial year, or within any extension granted | the licensee's financial year | the licensee (licensees whose auditor has issued a management report; mutual funds are not licensees under the Code) | FSC | — | Regulatory Code s.59(3) (inserted by S.I. 69/2019; FSC revision of 1 January 2020) · calendar |
| British Virgin Islands | BVI fund: application to the FSC for exemption from submitting audited financial statements | within 6 months after the financial year end | the fund's financial year | the fund (funds applying for exemption, for example one that never commenced business, did no business in the year, is in liquidation, or is a feeder consolidated at master level; a public fund that conducted business in the year applies within 3 months instead, on its own row) | FSC | — | FSC Fund Financials Guidelines, paras 2.4-2.6 and Table 1 (commencement 31 December 2019) · calendar |
| Ireland | Irish RIAIF, and QIAIF set up as a unit trust or CCF: half-yearly report submitted to the Central Bank within two months of the half-year end | within two months of the end of the half-yearly reporting period | the first half of the AIF's financial year | the AIF (the RIAIF or QIAIF) (RIAIFs, and QIAIFs established as a unit trust or common contractual fund; a QIAIF set up as an ICAV, investment company or ILP files no half-yearly report under this rule) | CBI | — | Central Bank AIF Rulebook (July 2026 edition), Chapter 1 Part I s.5.i para 5 (RIAIF) and Chapter 2 Part I s.5.i para 4 (QIAIF) · calendar |
| Ireland | Irish UCITS half-yearly report submitted to the Central Bank at publication, within two months of the half-year end | at the same time as publication, within two months of the end of the half-yearly period | the UCITS's financial year | the responsible person of the UCITS (Irish-authorised UCITS only, not AIFs) | CBI | — | S.I. No. 316/2026 Central Bank (Supervision and Enforcement) Act 2013 (Section 48(1)) (UCITS) Regulations 2026, reg 84(1) (Central Bank copy) · calendar |
| Luxembourg | Luxembourg UCITS half-yearly report sent to the CSSF within two months of the half-year end | within two months of the end of the half-yearly period (Art. 150(2)) | the UCI's financial year | the UCI (UCITS under Part I of the Law of 17 December 2010 only, not a Part II UCI) | CSSF | — | Law of 17 December 2010 on UCIs, Arts 150(2), 154 and 155(1) (CSSF consolidated English text, amendments to the Law of 5 May 2026) · calendar |
| Luxembourg | Luxembourg Part II UCI half-yearly report sent to the CSSF within three months of the half-year end | within three months of the end of the half-yearly period (Art. 150(2)) | the UCI's financial year | the UCI (Part II UCIs under the Law of 17 December 2010 only, not a UCITS) | CSSF | — | Law of 17 December 2010 on UCIs, Arts 150(2), 154 and 155(1) (CSSF consolidated English text, amendments to the Law of 5 May 2026) · calendar |
| ADGM (Abu Dhabi) | ADGM Fund Manager: notice to the FSRA immediately if the Fund's auditor is terminated or resigns | immediately on termination, impending termination or resignation; appointment notice has no stated period | set by the rule | the Fund Manager (Fund Managers of Domestic Funds; for a Foreign Fund only FUNDS 16.6.1 to 16.6.6 apply) | FSRA | — | FSRA Fund Rulebook FUNDS 16.1.1, 16.3.1 and 16.3.2 (FUNDS VER13.160926) · calendar |
| ADGM (Abu Dhabi) | ADGM Authorised Person: notice to the FSRA immediately if its Auditor is terminated or resigns | immediately on termination, impending termination or resignation; appointment notice has no stated period | set by the rule | the Authorised Person | FSRA | — | FSRA General Rulebook GEN 6.4.1 and 6.4.2 (GEN VER15.160926) + Financial Services and Markets Regulations 2015 s.194 · calendar |
| Bermuda | Bermuda investment provider: written notice to the BMA of an audit qualification within five days | within five days of receipt of the qualification | set by the rule | the investment provider (investment providers that must appoint an approved auditor, which are those authorised to hold clients' money) | BMA | — | Investment Business Act 2003, s.41(1B)-(1C) (BMA consolidation to 2024:2) · calendar |
| Bermuda | Bermuda investment provider: notice to the BMA forthwith of a proposal to remove or replace its auditor | forthwith, when the removal or replacement is proposed | set by the rule | the investment provider (investment providers that must appoint an approved auditor, which are those authorised to hold clients' money) | BMA | — | Investment Business Act 2003, ss. 41(3) and 42 (BMA consolidation to 2024:2) · calendar |
| Bermuda | Bermuda Professional Class B fund: BMA approval before appointing the fund's auditor | before the appointment: the BMA's written approval; no number of days is stated | set by the rule | the operator (Professional Class B funds only) | BMA | — | Investment Funds Act 2006, ss. 2 and 8A(8) (BMA consolidation to 2023:25) · calendar |
| DIFC (Dubai) | DIFC Fund Manager: notice to the DFSA immediately if the Fund's Registered Auditor is terminated or resigns | immediately on termination, impending termination or resignation; appointment notice has no stated period | set by the rule | the Fund Manager (Fund Managers of Domestic Funds) | DFSA | — | DFSA Rulebook CIR 9.1.1, 9.3.1 and 9.3.2 (CIR VER40/01-26) · calendar |
| DIFC (Dubai) | DIFC Authorised Person: notice to the DFSA immediately if its Auditor is terminated or resigns | immediately on termination, impending termination or resignation; appointment notice has no stated period | set by the rule | the Authorised Person | DFSA | — | DFSA Rulebook GEN 8.4.1 and 8.4.2 (GEN VER72/07-26) · calendar |
| Guernsey | Guernsey POI licensee: notice to the GFSC within 14 days that the auditor may qualify the accounts | within fourteen days of the licensee having reason to believe the auditor may qualify the accounts | set by the rule | the licensee | GFSC | — | Licensees (Conduct of Business) Rules and Guidance, 2021, r.12.9(1)(c) (GFSC consolidated version, September 2022) · calendar |
| Guernsey | Guernsey licensee or authorised scheme: notice to the GFSC of a change of auditor | written notice; immediate for an authorised closed-ended scheme; no period stated for a licensee or a Class B scheme | set by the rule | the licensee, the Class B scheme's manager or the closed-ended scheme's designated administrator (POI licensees, authorised Class B schemes and authorised closed-ended schemes; no auditor-change notice is set for registered schemes, Class Q schemes or PIFs) | GFSC | — | Licensees (Conduct of Business) Rules 2021 r.4.3 + Authorised Collective Investment Schemes (Class B) Rules 2021, Auditor rule para (5)(e) + Authorised Closed-Ended Investment Schemes Rules 2021 r.5.1(2)(b)(viii) · calendar |
| Ireland | Irish fund, UCITS management company or AIFM: advance notice to the Central Bank of a proposed change of auditor | in advance of the change; no number of days is stated | set by the rule | the UCITS's responsible person, the management company, the AIFM or the AIF | CBI | — | S.I. No. 316/2026 regs 49(2)(d) and 109(2) (Central Bank copy) + Central Bank AIF Rulebook (July 2026 edition), Chapter 2 Part I and Chapter 4 Part I s.vii · calendar |
| Ireland | ICAV: copy of an auditor's resignation notice, or notice of an auditor-removal resolution, to the Central Bank within 14 days | not later than 14 days after the resignation notice is deposited, or after the general meeting that removes the auditor | set by the rule | the fund vehicle itself (ICAVs only; an Irish fund set up as a company, unit trust, CCF or ILP is not covered by this Act) | CBI | — | Irish Collective Asset-management Vehicles Act 2015, ss. 132(2) and 135(4) (Law Reform Commission revised Act) · calendar |
| Jersey | Jersey registered person's auditor: statement to the JFSC within 7 days of the auditor's appointment ending | within 7 days of the termination of the auditor's appointment | set by the rule | the outgoing auditor of the registered person | JFSC | — | Financial Services (Fund Services Business (Accounts, Audits and Reports)) (Jersey) Order 2007, Art. 4(6) + the Trust Company and Investment Business Order 2007, Art. 3(6) · calendar |
| Jersey | Jersey certified fund: JFSC consent before any change of the fund's auditor | before the change: the JFSC's prior consent; no number of days is stated | set by the rule | the certificate holder (certified funds under Schedule 1 of the Certified Funds Code only, not Jersey Private Funds) | JFSC | — | JFSC Certified Funds Code of Practice, Schedule 1, para 3.7.2 (last revised 15 July 2021) · calendar |
| Jersey | Jersey Private Fund with an auditor: notice to the JFSC of a qualified audit within 28 calendar days | as soon as reasonably practicable and in any case within 28 calendar days | set by the rule | the JPF's designated service provider (Jersey Private Funds that have appointed an auditor; a JPF need not appoint one) | JFSC | — | JFSC Jersey Private Fund Guide, parts C and G (last revised 13 April 2026) · calendar |
| Cayman Islands | Cayman securities investment business licensee: CIMA prior written approval before changing auditor | before the change: CIMA's prior written approval; no number of days is stated | set by the rule | the licensee (SIB licensees only) | CIMA | — | Securities Investment Business Law (2020 Revision), s.13(3) (CIMA copy, revised as at 31 December 2019) · calendar |
| Luxembourg | Luxembourg UCITS management company or AIFM: CSSF prior approval of any change of réviseur d'entreprises agréé | before the change: the CSSF's prior approval; no number of days is stated | set by the rule | the management company or the AIFM (Chapter 15 UCITS management companies and authorised AIFMs established in Luxembourg) | CSSF | — | Law of 17 December 2010 Art. 104(2) (CSSF consolidated English text) + Loi du 12 juillet 2013 (AIFM) Art. 7bis(2)-(3) (Legilux consolidated text of 16 April 2026) · calendar |
| United Kingdom | FCA-authorised firm: notice to the FCA of an auditor vacancy and of the new auditor's appointment | without delay once the firm knows a vacancy will arise or has arisen; the FCA may appoint an auditor if none is appointed within 28 days of the vacancy | set by the rule | the firm (firms that SUP 3.1.2R requires to have an auditor, such as a collective portfolio management firm or a MiFID investment firm with a statutory auditor; under SUP 3.1.1AG an investment management firm with no client money or assets and no statutory auditor is outside it) | FCA | — | FCA Handbook SUP 3.3.2R and SUP 3.3.7R (SUP 3.3 last updated 23/03/2018) · calendar |
| United States | Custody rule surprise examination: the accountant files Form ADV-E with the SEC within 120 days of the examination | within 120 days of the examination date the accountant chooses | set by the rule | the independent public accountant, under its agreement with the adviser (SEC-registered advisers with custody that do not use an exception such as the pooled-vehicle audit provision) | SEC | — | 17 CFR 275.206(4)-2(a)(4) (Advisers Act Rule 206(4)-2), eCFR current text · calendar |
| United States | Custody rule surprise-examination accountant leaves the engagement: Form ADV-E and statement within four business days | within four business days of the resignation, dismissal, removal or other termination | set by the rule | the independent public accountant (SEC-registered advisers subject to the surprise examination) | SEC | — | 17 CFR 275.206(4)-2(a)(4)(iii) (Advisers Act Rule 206(4)-2), eCFR current text · calendar |
| United States | US registered fund: audited annual shareholder report transmitted within 60 days of the fiscal year end | within 60 days after the close of the period (Rule 30e-1(d)) | the fund's fiscal year | the registered management investment company | SEC | the SEC may extend the 60 days on a written request showing good cause (Rule 30e-1(e)) | 17 CFR 270.30e-1(d)-(e) and 270.30b2-1(a) (Investment Company Act rules, eCFR current text) + 15 U.S.C. 80a-29(g) · calendar |
| United States | US registered fund: independent directors select the fund's accountant within 30 days of the start of the fiscal year | at a meeting held within thirty days before or after the beginning of the fiscal year, or before the annual meeting of stockholders in that year | the fund's fiscal year | the board, by a majority of the directors who are not interested persons | SEC | — | Investment Company Act s.32(a), 15 U.S.C. 80a-31(a) (US Code 2024 edition) + 17 CFR 270.32a-4 · calendar |
| United States | US registered fund: the shareholder report filed with the SEC on Form N-CSR within 10 days of transmission | not later than 10 days after the report is transmitted to shareholders (Rule 30b2-1(a)) | the fund's fiscal year | the registered management investment company | SEC | — | 17 CFR 270.30b2-1(a) (Investment Company Act Rule 30b2-1) · calendar |
| British Virgin Islands | BVI fund or relevant licensee: notice to the FSC within 14 days of an auditor's appointment or departure | within 14 days after the auditor is appointed or ceases to hold office | set by the rule | the fund or the relevant licensee (private, professional and public funds, private investment funds, and relevant licensees; incubator and approved funds need no auditor) | FSC | — | Mutual Funds Regulations regs 11 and 18 + Private Investment Funds Regulations reg 11 + Securities and Investment Business Act s.75(6) and (8) (FSC revision of 1 January 2020) · calendar |
| British Virgin Islands | BVI licensed fund manager, administrator or investment advisor: 14 days' written notice to the FSC before appointing an auditor | at least 14 days before the appointment, counted from the FSC's receipt of the notice | set by the rule | the licensee (licensed fund managers, fund administrators and fund investment advisors using the notice route; other relevant licensees need the FSC's prior approval) | FSC | — | Regulatory Code s.56(6)-(7) (FSC revision of 1 January 2020) · calendar |
Common mistakes
The common miss is treating the auditor change as a formality. Where a regulator must approve the new auditor first, the appointment is not effective until it does, so the engagement letter cannot be signed on the old timetable. The second miss is the qualified audit. A regulator that must hear within days expects to hear before the accounts are final, not when they are filed.
Questions this page answers
When must a Cayman licensee file its audited accounts?
A securities investment business licensee files within six months of the end of the licensee's financial year. The deadline runs from the licensee's own financial year end.
Does changing a fund manager's auditor need the regulator's approval?
In some places it does. In Luxembourg a UCITS management company or AIFM needs the CSSF's prior approval: before the change: the CSSF's prior approval; no number of days is stated. Elsewhere a notice after the change is enough.
How quickly must a BVI fund tell the FSC about a new auditor?
The notice is due within 14 days after the auditor is appointed or ceases to hold office. It applies when an auditor is appointed and when one leaves office.
When must a US private fund deliver its audited accounts to investors?
An adviser relying on the custody rule's audit route delivers them within 120 days of the end of the pooled vehicle's fiscal year; promptly after a liquidation audit.
Can a BVI fund be excused from filing audited accounts?
It can apply for an exemption, for example if it never started business. The application is due within 6 months after the financial year end, and a late one is not considered.
To verify
Open questions on this page, not facts. Nothing below is stated as a deadline anywhere else on the page:
- ADGM (Abu Dhabi) — ADGM Fund Auditor's Report among the auditor reports a Fund Manager files within four months of its own year end (GEN 6.6.2 reading): an open question remains on its scope or date. Confirm against FSRA General Rulebook GEN 6.6.1(5) and GEN 6.6.2 (GEN VER15.160926; GEN 6.6.2 amended 3 February 2020).
- Ireland — Auditor's annual confirmation to the Central Bank on the duty to report (Central Bank Act 1997 s.27B): an open question remains on its scope or date. Confirm against Central Bank Act 1997, s.27B(2) (Law Reform Commission revised Act).
- Luxembourg — Luxembourg UCI, SIF or SICAR: réviseur's reports and written comments (management letter) communicated to the CSSF: an open question remains on its scope or date. Confirm against Law of 17 December 2010 Art. 154(3) + Law of 13 February 2007 (SIF) Art. 55(3) + Law of 15 June 2004 (SICAR) Art. 27(3); Circular CSSF 21/790 not read.
Every date on this page is the date its own source states, linked in the table. Where a deadline runs from the entity's own year end, the rule is the answer and any date shown beside it is a worked example for a 31 December year end. Rows also appear in the filing calendar, which is the same register.