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In forceCredit unions (national)Last checked 11 November 2026

Auditor statutory duty confirmation (credit unions)

A regulatory return listed by the Central Bank of Ireland (CBI), Ireland.

The credit union's external auditor reports in writing whether circumstances have arisen that require it to report a matter to the Registry of Credit Unions under a prescribed enactment, and if so which. It covers the period since the previous confirmation; a pro-forma report is set out in Miscellaneous Technical Statement M46, prepared in consultation with the Central Bank. Source

The facts

Who files
The external auditors of credit unions. Source
How often
Annual. Source
Deadline
Within one month of the date of the auditor's report on the financial statements, or such extended period as the RCU allows. Source
Format
Other. Submitted on the Central Bank of Ireland Portal; the format is not stated. Source
How it is filed
Filing routes recorded for the CBI: Central Bank of Ireland Portal (formerly the Online Reporting System, ONR); MiFIR transaction reporting Machine to Machine channel; Online Reporting System (ONR), now linked as 'Credit Union Auditor Reporting'; Email to the Central Bank. See how firms file with the CBI.
Status
In force
Legal basis
Group
Credit unions (national)

Templates (0)

The library lists no templates for this return.

No template published by the Central Bank. Source

Validation rules

No published validation rules were found for this return. Source

Public data

No published data from this return was found. No data from this return published by the Central Bank was found on the pages checked. Source

Official documents (3)

The CBI's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

  • Returns Guidance

    List of returns · HTML

    The Portal's index of sector returns guidance pages (credit institutions, credit unions, investment funds, fund service providers, investment firms).

  • Reporting Requirements for Credit Unions

    List of returns · HTML

    Prudential returns, year end requirements (AGM notification, audited accounts, year end return, annual compliance statement, auditor reports) and other credit union reporting.

  • Central Bank of Ireland Portal

    Guidance · HTML

    The Bank's page on the Portal: who uses it, registration and the Portal Help Centre.

Sources

Every page and document this return's facts were read from.

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Contains Irish Public Sector Information from the Central Bank of Ireland (https://www.centralbank.ie), copyright Central Bank of Ireland, re-used under the Bank's licence for re-use of public sector information (https://www.centralbank.ie/fns/re-use-of-public-sector-information). This library summarises it in plain English and links the originals; the Central Bank of Ireland does not endorse this library.

Last checked 11 November 2026.