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In forceInsurers: auditor reports (national)Last checked 11 November 2026

Auditor's report on the SFCR (Regulation 37 audit report)

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

A reasonable assurance opinion from the external auditor, addressed only to the Central Bank, on the balance sheet, technical provisions, claims triangles, own funds, SCR and MCR templates published in the SFCR. The Central Bank introduced the requirement in 2016 under Regulation 37 of S.I. 485 of 2015 and amended it with effect for financial years ending on or after 30 April 2025. Source

Official title: The Central Bank's Requirement for External Audit of Solvency II Regulatory Returns / Public Disclosures

The facts

Who files
The incumbent auditor of every Solvency II insurer and reinsurer regulated by the Central Bank, except captive insurance and captive reinsurance undertakings (excluded for financial years ending on or after 30 April 2025), and of groups for which the Central Bank is group supervisor (SCR and own funds templates). SCR and MCR templates of internal model firms are excluded. Source
How often
Annually. Source
Deadline
At the same time as the SFCR is required to be submitted to the Central Bank (paragraph 20). Source
Format
Other. Auditor's report; the Requirement does not name a filing route or file type. 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
Insurers: auditor reports (national)

Templates (0)

The library lists no templates for this return.

No template. Appendices 2 and 3 list the SFCR templates in scope (S.02.01.02, S.12.01.02, S.17.01.02, S.19.01.21, S.23.01.01, S.25.01.21, S.28.01.01 and S.28.02.01 at solo level). Source

Validation rules

No published validation rules were found for this return. Source

Public data

No published data from this return was found. No published data from this return was found on the Central Bank 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.

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.