On 12 September 2014, the Central Bank issued a letter to industry regarding the outcome of a Thematic Review of data integrity of regulatory returns submitted to the Central Bank by investment firms, fund service providers and stockbrokers. The review examined the structure of the finance function; the oversight of financial and regulatory returns by the Board of Directors and senior management; and the production and reporting of management information. The letter sets out a number of recommendations and suggests that firms should implement the recommendations and also review their existing procedures within their financial reporting functions to ensure that due care and attention is given to the production, oversight and reporting of all regulatory returns.