• 30 September 2013; deadline for filing the first return (S891(c) reporting) giving the value of each Irish tax resident investor’s holding in an Irish fund to the Revenue Commissioners in accordance with Regulations (SI 245 of 2013), Guidance Notes and File Spec (as detailed in the August Front Page).
  • 4 October, 2013; deadline for notifying Central Bank (CB) of applications which have pre Christmas or pre year end approval deadlines (see below for details and for other such deadlines).
  • 11 October, 2013; deadline for responses to CB consultation CP68 on types of AIF under AIFMD including Unit Trusts, Exempt Unit Trusts, REITs, SPVs.
  • 28 October 2013; deadline for responses to CB consultation CP 67 on the authorisation of regulated firms, funds and intermediaries: process improvements and service standards.
  • 31 October 2013; deadline for responses to CB consultation CP 71 on Client Asset Regulations and Guidance.
  • 31 December 2013; Corporate Governance – Completion of reviews of board and individual director performance.
  • 31 December 2013; Fitness & Probity - Collective investment schemes, management companies and other regulated financial service providers (RFSPs), where they have not already done so, will need to obtain their annual certification from persons performing PCFs (e.g. directors) and CFs (e.g. Money Laundering Reporting Officer (MLRO) and Company Secretary) that they are aware of the fitness and Probity standards, agree to continue to abide by those standards and will notify the RFSP if they no longer comply.
  • 31 December 2013; Anti-Money Laundering (AML) - Collective investment schemes and management companies should be aware of the regulatory expectation to offer training to their boards on the law relating to AML and counter terrorist financing on an annual basis (and at such other times as may be appropriate). Boards should also ensure that they have considered whether to adopt a board level AML policy and where the board has adopted such a policy, that it receives appropriate confirmations from relevant persons.
  • 31 December 2013; Business plan - UCITS management companies and Self-Managed Investment Companies (SMICs) - UCITS management companies and SMICs, where they have not already done so, may need to obtain annual confirmations from service providers and relevant persons in accordance with their business plans.
  • 31 December 2013; Online Reporting System (ONR) - Irish authorised investment funds and their service providers might usefully consider whether the appropriate person has been appointed as system administrator and whether the appropriate delegations have been made.