What documentation must be filed by UCITS investment companies and AIF investment companies with the Companies Registration Office (CRO) by virtue of the Companies (Accounting) Act 2017 (the Act)?


The Companies (Accounting) Act 2017 requires AIF investment companies and UCITS investment companies to file the following documents with the CRO:

  • the statutory financial statements of the company for the financial year
  • the directors’ report for the financial year
  • the statutory auditors’ report on those financial statements and the directors’ report.

This applies for financial years commencing on or after 1 January 2017. The documents must be filed within 11 months of the relevant financial year end.

The question of whether investment companies are required to submit financial statements containing the information required under the UCITS and AIFMD regimes is unclear.

Arguably, the additional disclosures required by UCITS and AIFMD (meaning the disclosures not required under GAAP), do not form part of the statutory financial statements and therefore can be omitted from this CRO filing.

While an Investment Management Report is not specifically required to be filed, this report often contains disclosures which satisfy certain Companies Act requirements such as the review of the development and performance of the business of the company during the financial year. If this Investment Management Report is not filed, and the review of performance is not included elsewhere within the statutory accounts or directors’ report, the filing will not comply with the legislation.