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

Auditor's statutory duty confirmation, investment intermediaries (Section 27B)

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

A yearly letter from the external auditor stating whether anything came to light in the audit that the auditor must report to the Central Bank under a prescribed enactment, and naming any such matters. It is a statutory duty on the auditor, not on the firm. For intermediaries, section 33 of the Investment Intermediaries Act 1995 is a prescribed enactment. Source

Official title: Statutory Duty Confirmations

The facts

Who files
Auditors of intermediaries authorised under the Investment Intermediaries Act 1995 only. Source
How often
An ongoing requirement; a report every year. Source
Deadline
Within one month of the date of the auditor's report on the financial statements, or such extended period as the Central Bank allows. Source
Format
Other. Emailed to statutoryduty@centralbank.ie as a Word or PDF attachment; the page points to the pro-forma in Miscellaneous Technical Statement M46 (September 2006). 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
Retail intermediaries: auditor reports (national)

Templates (0)

The library lists no templates for this return.

No Central Bank 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.