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In forceInvestment funds: fund-level returns (national)Last checked 11 November 2026

Auditor statutory duty confirmation (investment funds)

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

The independent statutory auditor of each fund confirms to the Central Bank, with any associated reports, whether matters arose that it had a duty to report; this communication must go through the Portal. Source

Official title: Independent Statutory Auditor - Auditor Statutory Duty Confirmation

The facts

Who files
Independent statutory auditors of Irish authorised UCITS and AIFs. Source
How often
Annual. Source
Deadline
Within one month of the date of the signed auditor's report on the fund's annual audited financial statements (section 27B of the Central Bank Act 1997). Source
Format
Web form, PDF. A Portal return with the confirmation letter attached. 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
Investment funds: fund-level 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 (2)

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.

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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.