- 12 December 2014, deadline for responses to Central Bank consultation CP 86 on Fund Management Company Effectiveness- Delegate Oversight.
- 21 December 2014, Regulations 3 (c) and 5 of The European Union (Alternative Investment Fund Managers) (Amendment) Regulations 2014 (SI 379/2014) come into operation. Regulations 3 (c) and 5 transpose the requirements of the Credit Ratings Agencies Directive which aims to restrict the reliance on ratings provided by credit rating agencies, to refine the requirements for risk management and amend the AIFM Regulations and the UCITS Regulations accordingly (as detailed in the August Front Page).
- 31 December 2014, Corporate Governance – Completion of reviews of board and individual director performance.
- 31 December 2014, 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 confirmation from persons performing PCFs (e.g. directors) and CFs (e.g. Money Laundering Reporting Officer (MLRO) and Company Secretary). New regulations prescribing six new PCFs (which include chief operating officer for all RFSPs, head of client asset oversight for investment firms and head of investor money oversight for financial service providers) come into effect on 31 December 2014.
- 31 December 2014, Anti-Money Laundering/ Counter Terrorist Financing (CTF/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/CTF 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/CTF policy and where the board has adopted such a policy, that it receives appropriate confirmations from relevant persons.
- 31 December 2014, 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.
This list does not cover ad hoc filings (such as regulatory reports) or filings of annual accounts (and related documents which include annual FDI Return) and semi-annual accounts because these dates will vary to reflect the particular year end.