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In forceFund service providers: other returns (national)Last checked 11 November 2026

Auditor statutory duty confirmation and management letter (fund service providers)

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

After the audit, the auditor sends the Central Bank a copy of the management letter issued to the board, and makes an annual statutory duty confirmation stating whether any circumstances came to its attention during the audit that gave rise to a duty to report. Source

The facts

Who files
The external auditors of fund administrators, depositaries, UCITS management companies, AIF management companies and AIFMs. Source
How often
Annual, after the audit. Source
Deadline
Not stated on the reporting requirements pages. Source
Format
Other. Not stated on the pages. 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
Group
Fund service providers: other returns (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 (5)

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.

Sources

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

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see CBI's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

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.