Fund annual report and return deadlines by jurisdiction
Deadlines: the full filing calendar · the regulation library · practical guides
Most funds report within three to six months of year-end, and the pattern holds across jurisdictions. It is roughly sixty to ninety days to close the accounts, then time for the auditor to sign off. A listed fund tends to run faster; a fund of funds runs later, waiting on the funds beneath it; and the norm shifts with the asset class. 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 a fund's annual report and return?
A fund's annual reporting has three strands. The report to investors is the audited annual report holders receive; in the EU a UCITS delivers it within four months of year-end and an alternative fund within six. The regulatory return is a separate form to the regulator, such as the Cayman FAR or the BVI MFAR. The audited accounts sit underneath both (CIMA reporting requirements).
What is in the report
The investor report carries the audited financial statements, a review of the year and the portfolio. The regulatory return captures general, operating and financial data for the regulator. A third timetable sits under both: the internal date by which the administrator delivers draft accounts to the board, a private service arrangement, not a regulator's date.
Who files, who prepares, who receives
The fund vehicle files, and its auditor signs the accounts. In Cayman and the BVI a locally approved auditor must submit them, so the fund cannot file even when ready. Investors receive the report; the regulator receives the return. That regulator is CIMA in Cayman, the FSC in the BVI, and the Central Bank, the CSSF or the FCA in Europe.
This page carries 23 confirmed deadlines for a fund's annual report and return, each with the date its own regulator publishes.
When it is due
| Jurisdiction | Obligation | Due | Reporting period | Who files | Files with | Extension | Source |
|---|---|---|---|---|---|---|---|
| DIFC (Dubai) | DFSA Periodic Fund Return — H2 period (1 Jul–31 Dec) due by 31 January of the following year | 31 January 2027 (assumed; prior year: 31 January 2026) | the prior half-year | the AIFM or management company | DFSA | — | DFSA Rulebook CIR 9.6.1 + 9.6.2(b) — Periodic Fund Return · calendar |
| British Virgin Islands | Approved / Incubator Fund annual return to the FSC | 31 January 2027 (prior year: 31 January 2026) | the prior financial year | the fund vehicle itself | FSC | — | BVI FSC — Securities and Investment Business (Incubator and Approved Funds) Regulations, reg. 18 · calendar |
| United States | Form N-CEN annual census report | within 75 days of the fund's fiscal year end | the fund's prior fiscal year | the registered fund | SEC | — | SEC Investment Company Reporting Modernization FAQ (Form N-CEN) · calendar |
| DIFC (Dubai) | DIFC fund annual report (audited financial statements + Fund Auditor's Report) to Unitholders, sent to the DFSA — within 4 months of the annual accounting period end | within 4 months of the annual accounting period (financial year) end | set by the rule | the AIFM or management company | DFSA | — | DFSA Rulebook CIR 9.4.2(1)(a), (8)(c) — Periodic Reports · calendar |
| DIFC (Dubai) | Auditor's reports of the Authorised Firm (incl. annual financial statements auditor's report) filed with the DFSA | within 4 months of the firm's financial year end (Branch: if later, within 14 days of the head-office filing date) | set by the rule | the AIFM or management company | DFSA | — | DFSA Rulebook GEN 8.6.2 — auditor report submission · calendar |
| ADGM (Abu Dhabi) | ADGM fund annual report to Unitholders, sent to the FSRA — within 6 months of the annual accounting period end | within 6 months of the annual accounting period (financial year) end | set by the rule | the AIFM or management company | FSRA | — | ADGM FSRA Fund Rulebook (FUNDS) 16.4.2(1)(a), (7)(c) — Periodic Reports (VER11.250925) · calendar |
| ADGM (Abu Dhabi) | FSRA Periodic Fund Return — semi-annual legs for closed-ended Exempt Funds, Qualified Investor Funds and Foreign Funds, within 6 months of each reporting date (30 Jun / 31 Dec) | within 6 months of each semi-annual reporting date (30 Jun, 31 Dec) | set by the rule | the AIFM or management company | FSRA | — | ADGM FSRA Fund Rulebook (FUNDS) 16.6.1 + 16.6.3(b) + 16.6.5 — Periodic Fund Return · calendar |
| Bermuda | Annual certification / statement of compliance + financial statements to the BMA | within 6 months of financial year-end | set by the rule | the fund vehicle itself | BMA | The Investment Funds Act 2006 allows up to nine months on application to the BMA. | BMA — Investment Funds Act 2006, ss. 6(3D), 6B(2), 8A(6), 8C(2), 26(1)(b) · calendar |
| Cayman Islands | Fund Annual Return (FAR) to CIMA | within six months of the fund's financial year end | the fund's own financial year | the fund vehicle itself | CIMA | An extension can be requested from CIMA, with a fee, up to three months beyond the original filing deadline. | Cayman Islands Monetary Authority notice — filing of audited financial statements and the Fund Annual Return · calendar |
| Cayman Islands | Audited financial statements to CIMA via REEFS (local auditor files; operator responsible) | within six months of the fund's financial year end | the fund's own financial year | the fund vehicle itself | CIMA | An extension can be requested from CIMA, with a fee, up to three months beyond the original filing deadline. | Cayman Islands Monetary Authority notice — filing of audited financial statements and the Fund Annual Return · calendar |
| British Virgin Islands | Mutual Fund Annual Return (MFAR) to the FSC | 30 June 2027 (prior year: 30 June 2026) | the prior financial year | the fund vehicle itself | FSC | — | the regulator's own page · calendar |
| British Virgin Islands | Audited financial statements to the FSC — professional & private funds | within 6 months of financial year-end | set by the rule | the fund vehicle itself | FSC | The FSC may extend the period in writing, up to 15 months after the financial year-end; beyond nine months only in exceptional circumstances. | BVI FSC — Mutual Funds Regulations, reg. 10(4) · calendar |
| DIFC (Dubai) | DFSA Periodic Fund Return — H1 period (1 Jan–30 Jun) due by 31 July | 31 July 2027 (assumed; prior year: 31 July 2026) | the first half-year | the AIFM or management company | DFSA | — | DFSA Rulebook CIR 9.6.1 + 9.6.2(a) — Periodic Fund Return · calendar |
| Luxembourg | Approved annual accounts filed with the Trade & Companies Register (RCS) | within seven months of the financial year end | set by the rule | the corporate entity | LBR | — | Guichet.lu — filing annual accounts with the RCS (official) · calendar |
| DIFC (Dubai) | DIFC fund interim report — within 2 months of the interim (half-year) accounting period end; QIFs exempt unless a material change occurred | within 2 months of the interim accounting period end | set by the rule | the AIFM or management company | DFSA | — | DFSA Rulebook CIR 9.4.2(1)(b); QIF carve-out CIR 9.4.1(2) · calendar |
| ADGM (Abu Dhabi) | ADGM fund interim report — within 3 months of the interim (half-year) accounting period end; QIFs exempt unless a material change occurred | within 3 months of the interim accounting period end | set by the rule | the AIFM or management company | FSRA | — | ADGM FSRA Fund Rulebook (FUNDS) 16.4.2(1)(b); QIF carve-out FUNDS 16.4.1(2) · calendar |
| ADGM (Abu Dhabi) | FSRA Periodic Fund Return — quarterly legs for Public Funds and open-ended Exempt Funds, within 1 month of each reporting date (31 Mar / 30 Jun / 30 Sep / 31 Dec) | within 1 month of each quarterly reporting date (31 Mar, 30 Jun, 30 Sep, 31 Dec) | set by the rule | the AIFM or management company | FSRA | — | ADGM FSRA Fund Rulebook (FUNDS) 16.6.1 + 16.6.3(a) + 16.6.4 — Periodic Fund Return · calendar |
| Ireland | UCITS annual report within 4 months of financial year-end; half-yearly within 2 months (Irish UCITS). | Annual within 4 months of financial year-end; half-yearly within 2 months (Art. 68(2) UCITS Directive) | set by the rule | the AIFM or management company | CBI | — | EUR-Lex Directive 2009/65/EC (UCITS), Art. 68 (CBI UCITS Regs S.I. 230/2019) · calendar |
| Ireland | AIFMD annual report to investors within 6 months of financial year-end (Irish AIFs / QIAIFs). | Annual report available within 6 months following the end of the financial year (Art. 22(1) AIFMD) | set by the rule | the AIFM or management company | CBI | — | EUR-Lex Directive 2011/61/EU (AIFMD), Art. 22 · calendar |
| Luxembourg | UCITS annual report within 4 months of financial year-end; half-yearly report within 2 months of the half-year end. | Annual within 4 months of financial year-end; half-yearly within 2 months of the half-year end (Art. 68(2) UCITS Directive) | set by the rule | the AIFM or management company | CSSF | — | EUR-Lex Directive 2009/65/EC (UCITS), Arts. 68-70 · calendar |
| Luxembourg | AIFMD annual report made available to investors within 6 months of financial year-end (Luxembourg AIFs). | Annual report available within 6 months following the end of the financial year (Art. 22(1) AIFMD) | set by the rule | the AIFM or management company | CSSF | — | EUR-Lex Directive 2011/61/EU (AIFMD), Art. 22 · calendar |
| United Kingdom | UK UCITS annual (long) report within 4 months of the accounting period end; half-yearly within 2 months. | Annual within 4 months; half-yearly within 2 months of the relevant accounting period end (FCA COLL 4.5.14R) | set by the rule | the AIFM or management company | FCA | — | FCA Handbook COLL 4.5 · calendar |
| United Kingdom | UK AIF annual report to investors within 6 months of financial year-end. | Annual report within 6 months of the end of the financial year (FCA FUND 3.3.3R, onshored AIFMD Art. 22) | set by the rule | the AIFM or management company | FCA | — | FCA Handbook FUND 3.3.3R (onshored AIFMD Art. 22) · calendar |
| ADGM (Abu Dhabi) | Auditor's reports of the Authorised Person filed with the FSRA | within 4 months of the firm's financial year end | set by the rule | the AIFM or management company | FSRA | — | ADGM FSRA General Rulebook (GEN) 6.6.2 — audit reports · calendar |
| Guernsey | Guernsey Class A (retail) open-ended fund audited annual statements within 4 months of period end; half-yearly within 2 months. Other authorised open-ended funds: 6 months. | Class A: 4 months (annual) / 2 months (half-yearly) after the accounting period end; other authorised open-ended funds: 6 months | set by the rule | the fund vehicle itself | GFSC | — | GFSC Collective Investment Schemes (Class A/B) Rules · calendar |
| Ireland | Irish AIFM / UCITS ManCo annual audited accounts to the Central Bank | 30 April 2027 (assumed; prior year: 30 April 2026) | the prior financial year | the AIFM or management company | CBI | — | the regulator's own page · calendar |
| Ireland | Irish UCITS ManCo half-yearly accounts (June half-year) to the Central Bank | 31 August 2027 (assumed; prior year: 31 August 2026) | the half-year to June | the AIFM or management company | CBI | — | the regulator's own page · calendar |
| Jersey | Jersey fund audited annual report to investors within the period set by the JFSC Codes of Practice and the fund's consent conditions. | Timing set by the JFSC Codes of Practice for Certified Funds + the fund's consent conditions - not a single fixed directive deadline | set by the rule | the fund vehicle itself | JFSC | — | JFSC Codes of Practice for Certified Funds · calendar |
Common mistakes
The binding constraint is the audit rather than the filing itself. Because the accounts have to be signed before the report can go out, the auditor's timetable sets the real deadline. A window that looked comfortable in January tightens once the sign-off runs late. Funds of funds feel this most acutely, since each layer waits for the funds beneath it to close, which pushes the top of the structure to report last. It is also worth keeping the three obligations apart. The report to investors, the regulatory return and the audited accounts remain distinct filings, even where a regime accepts them on a single date.
Questions this page answers
When is a fund's annual report due to investors?
It depends on the fund type. The UCITS rule: Annual within 4 months of financial year-end; half-yearly within 2 months of the half-year end (Art. 68(2) UCITS Directive). An alternative fund gets six months. Both run from the financial year-end, so the date moves with the fund.
When is the Cayman FAR deadline?
The Fund Annual Return is due within six months of the fund's financial year end, alongside the audited financial statements. For a 31 December year end that is 30 June 2027. An extension can be requested from CIMA, with a fee, up to three months beyond the original filing deadline.
Is the annual report the same as the audited accounts or the regulatory return?
No, they are three things. The report goes to investors, the return goes to the regulator, and the accounts are the audited financials underneath both. Several regimes take them together, which is why they blur.
What is the BVI MFAR deadline?
The Mutual Fund Annual Return is due to the FSC on 30 June 2027 (prior year: 30 June 2026). The FSC words it as on or before that date each year. The audited financial statements are a separate filing with their own deadline.
Does the annual report come before or after the tax return?
Usually before. The audited accounts feed the fund's tax return, so the report is normally finished first, though the exact order depends on the jurisdiction.