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In forcePayment and e-money institutions: auditor reports (national)Last checked 11 November 2026

Auditor's management letter copy, payment and e-money institutions (Section 27C)

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

A copy of any report the auditor makes to the firm's management on matters found during the audit (the management letter), or a nil return if there is none. Source

Official title: Auditors Management Letters

The facts

Who files
The external auditor of each payment institution and e-money institution. Source
How often
The Central Bank should receive each year from the auditor either a copy of the report or a nil return. Source
Deadline
At the same time as, or as soon as practicable after, the original is given to the firm. Source
Format
Other. Emailed to paymentservicessupervision@centralbank.ie. 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
Payment and e-money institutions: auditor reports (national)

Templates (0)

The library lists no templates for this return.

No template. 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.

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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.