Regulatory reporting

The documents listed below have been prepared in consultations with a number of regulatory bodies to provide guidance for accountants and auditors when dealing with  specific issues and regulatory reporting matters.
These documents can be accessed in the Institute Technical Content section.

Central Bank of Ireland

• Technical Release 01/2023 Safeguarding reports for payment firms
• Technical Release 07/2016 (updated March 2024) Auditors reporting in accordance with Client Asset Regulations
• Technical Release 01/2018 Irish Collective Asset-management Vehicles Act 2015 - Guidance for Auditors
• Technical Release 01/2017 Guidance for Auditors Reporting in Accordance with Investor Money Regulations for Fund Service Providers June 2017
• Technical Release 01/2015 "Section 27BA of the Central Bank Act 1997 – Guidance for Auditors"
• Technical Alert 05/2016 Update on prescribed enactments for the purposes of section 27B of the Central Bank Act 1997
• M46 Reporting to the Financial Regulator under The Central Bank and Financial Services Authority of Ireland Act 2004 (Revised Jan 2008) 
• Technical Alert 02/2018 Illustrative auditor reports SFCR periods beginning on or after 17.06.16
• Technical Alert 01/2016 Reporting on regulatory returns of insurers extract from Practice Note 20(I)
• Technical Alert 01/2015 Independent Accountants Report ICAV 2015
• Technical Alert 01/2017 auditor reports on SFCR 12 May 2017
• Technical Release 13/2016 Guidance for Insurance Auditors.
• Information Sheet IS 01/2008 Reports from Auditors appointed pursuant to Section 33 of the Investment Intermediaries Act 1995 on unincorporated entities

Other regulatory reports

• Technical Release 02/2023 Solicitors Accounts Regulations 2023  - Republic of Ireland
• Technical Release 03/2018 PSRA Licence applications
• Technical Release 02/2017 Irish Company Law Requirements: Audit Committees
• Technical Release 11/2016 Third Party Letters of Confirmation (Updated 2022)
• Technical Release 12/2016 UK Estate Agents Act 1981
• M35 Solicitor's Accounts Regulations 1998 - Northern Ireland

These pages are provided as resources and information only and nothing in these pages purports to provide professional advice or definitive legal interpretation(s) or opinion(s) on the applicable legislation or legal or other matters referred to in the pages. If the reader is in doubt on any matter in this complex area further legal or other advice must be obtained. While every reasonable care has been taken by the Institute in the preparation of these pages, we do not guarantee the accuracy or veracity of any resource, guidance, information or opinion, or the appropriateness, suitability or applicability of any practice or procedure contained therein. The Institute is not responsible for any errors or omissions or for the results obtained from the use of the resources or information contained in these pages.