This SI sets out the rules that investment firms must adhere to in dealing with client assets. It has the goal of ensuring that investment firms will have stronger systems and controls in place to protect ownership rights of clients and investors.  Investment firms must also have in place a process which will facilitate the speedy return of clients assets or investor money in the event of insolvency. The Central Bank of Ireland (CBI) also published guidance for investment firms to assist in the interpretation of the Regulation.