Fund annual report and return deadlines by jurisdiction
Deadlines: the full filing calendar · the regulation library · practical guides
Most funds report within three to six months of year-end, and the pattern holds across jurisdictions. It is roughly sixty to ninety days to close the accounts, then time for the auditor to sign off. A listed fund tends to run faster; a fund of funds runs later, waiting on the funds beneath it; and the norm shifts with the asset class. Each jurisdiction sets its own date. The table below lists every one we hold, with the date its own regulator publishes and a link to it.
What is a fund's annual report and return?
A fund's annual reporting has three strands. The report to investors is the audited annual report holders receive; in the EU a UCITS delivers it within four months of year-end and an alternative fund within six. The regulatory return is a separate form to the regulator, such as the Cayman FAR or the BVI MFAR. The audited accounts sit underneath both (CIMA reporting requirements).
What is in the report
The investor report carries the audited financial statements, a review of the year and the portfolio. The regulatory return captures general, operating and financial data for the regulator. A third timetable sits under both: the internal date by which the administrator delivers draft accounts to the board, a private service arrangement, not a regulator's date.
Who files, who prepares, who receives
The fund vehicle files, and its auditor signs the accounts. In Cayman and the BVI a locally approved auditor must submit them, so the fund cannot file even when ready. Investors receive the report; the regulator receives the return. That regulator is CIMA in Cayman, the FSC in the BVI, and the Central Bank, the CSSF or the FCA in Europe.
This page carries 41 confirmed deadlines for a fund's annual report and return, each with the date its own regulator publishes.
When it is due
| Jurisdiction | Obligation | Due | Reporting period | Who files | Files with | Extension | Source |
|---|---|---|---|---|---|---|---|
| ADGM (Abu Dhabi) | FSRA Periodic Fund Return, Q4 (reporting date 31 December of the prior year) leg, for Public Funds and open-ended Exempt Funds, within 1 month of the reporting date | 31 January 2027 (prior year: 31 January 2026) | the quarter to the 31 December reporting date of the prior year | the AIFM or management company (managers of Public Funds and open-ended Exempt Funds only) | FSRA | — | ADGM FSRA Fund Rulebook (FUNDS) 16.6.1 + 16.6.3(a) + 16.6.4 — Periodic Fund Return · calendar |
| DIFC (Dubai) | DFSA Periodic Fund Return — H2 period (1 Jul–31 Dec) due by 31 January of the following year | 31 January 2027 (assumed; prior year: 31 January 2026) | the prior half-year | the AIFM or management company | DFSA | — | DFSA Rulebook CIR 9.6.1 + 9.6.2(b) — Periodic Fund Return · calendar |
| Ireland | Irish UCITS management company full-year accounts to the Central Bank within one month of the financial year end | within one month of the end of the financial year (S.I. 316/2026 reg 97(4)(b)(ii)) | the full twelve months of the management company's financial year | the AIFM or management company (UCITS management companies only, not an AIFM) | CBI | — | Central Bank of Ireland UCITS ManCo reporting-requirements page + S.I. No. 316/2026 Central Bank UCITS Regulations 2026, reg 97(4)(b)(ii) · calendar |
| British Virgin Islands | Approved / Incubator Fund annual return to the FSC | 31 January 2027 (prior year: 31 January 2026) | the prior financial year | the fund vehicle itself (approved funds and incubator funds only) | FSC | — | BVI FSC: Securities and Investment Business (Incubator and Approved Funds) Regulations (Revised Edition 2020), reg. 18(1)(b) and 18(2) · calendar |
| United States | Form N-CEN annual census report | within 75 days of the fund's fiscal year end | the fund's prior fiscal year | the registered fund | SEC | — | SEC Investment Company Reporting Modernization FAQ (Form N-CEN) · calendar |
| ADGM (Abu Dhabi) | FSRA Periodic Fund Return, Q1 (reporting date 31 March) leg, for Public Funds and open-ended Exempt Funds, within 1 month of the reporting date | 30 April 2027 (prior year: 30 April 2026) | the quarter to the 31 March reporting date | the AIFM or management company (managers of Public Funds and open-ended Exempt Funds only) | FSRA | — | ADGM FSRA Fund Rulebook (FUNDS) 16.6.1 + 16.6.3(a) + 16.6.4 — Periodic Fund Return · calendar |
| DIFC (Dubai) | DIFC fund annual report (audited financial statements + Fund Auditor's Report) to Unitholders, sent to the DFSA — within 4 months of the annual accounting period end | within 4 months of the annual accounting period (financial year) end | set by the rule | the AIFM or management company | DFSA | — | DFSA Rulebook CIR 9.4.2(1)(a), (8)(c) — Periodic Reports · calendar |
| DIFC (Dubai) | Auditor's reports of the Authorised Firm (incl. annual financial statements auditor's report) filed with the DFSA | within 4 months of the firm's financial year end (Branch: if later, within 14 days of the head-office filing date) | set by the rule | the AIFM or management company | DFSA | — | DFSA Rulebook GEN 8.6.2 — auditor report submission · calendar |
| Guernsey | Guernsey Class A open-ended fund: annual report made available and published within four months of the period end | within four months after the end of each annual accounting period | set by the rule | the manager (Class A authorised open-ended funds only) | GFSC | — | GFSC Authorised Collective Investment Schemes (Class A) Rules 2008, r.4.5.11 · calendar |
| Ireland | UCITS annual report within 4 months of financial year-end | within four months of the end of the financial year (UCITS Directive Art. 68(2)(a)) | set by the rule | the UCITS management company, for each common fund it manages, or the UCITS investment company itself, under UCITS Directive Art. 68 (UCITS only, not an AIF) | CBI | — | EUR-Lex Directive 2009/65/EC (UCITS), Art. 68(2); Ireland: S.I. No. 352/2011 (UCITS Regulations), reg. 88(2) · calendar |
| Ireland | Irish AIFM / UCITS ManCo annual audited accounts to the Central Bank | within four months of the financial year end | the prior financial year | the AIFM or management company | CBI | — | Central Bank of Ireland reporting-requirements pages (UCITS ManCo, AIFM, AIF ManCo) + S.I. No. 316/2026 Central Bank UCITS Regulations 2026, reg 97(3)(b) · calendar |
| Luxembourg | UCITS annual report within 4 months of financial year-end | within four months of the end of the financial year (UCITS Directive Art. 68(2)(a)) | set by the rule | the UCITS management company, for each common fund it manages, or the UCITS investment company itself, under UCITS Directive Art. 68 (UCITS only, not an AIF) | CSSF | — | EUR-Lex Directive 2009/65/EC (UCITS), Arts. 68-70 · calendar |
| United Kingdom | UK authorised fund (UCITS scheme or non-UCITS retail scheme) annual long report within 4 months of the accounting period end | within four months after the end of each annual accounting period (FCA COLL 4.5.14R) | set by the rule | the authorised fund manager of the authorised fund, under COLL 4.5.14R (UK authorised funds only: UCITS schemes and non-UCITS retail schemes) | FCA | — | FCA Handbook COLL 4.5 · calendar |
| ADGM (Abu Dhabi) | ADGM fund annual report to Unitholders, sent to the FSRA — within 6 months of the annual accounting period end | within 6 months of the annual accounting period (financial year) end | set by the rule | the AIFM or management company | FSRA | — | ADGM FSRA Fund Rulebook (FUNDS) 16.4.2(1)(a), (7)(c) — Periodic Reports (VER11.250925) · calendar |
| ADGM (Abu Dhabi) | FSRA Periodic Fund Return, H2 (reporting date 31 December of the prior year) leg, for closed-ended Exempt Funds, Qualified Investor Funds and Foreign Funds, within 6 months of the reporting date | 30 June 2027 (prior year: 30 June 2026) | the half-year to the 31 December reporting date of the prior year | the AIFM or management company (managers of closed-ended Exempt Funds, Qualified Investor Funds or Foreign Funds only) | FSRA | — | ADGM FSRA Fund Rulebook (FUNDS) 16.6.1 + 16.6.3(b) + 16.6.5 — Periodic Fund Return · calendar |
| Bermuda | Annual certification (registered funds) or compliance statement (authorised funds) to the BMA, with the financial statements | within 6 months of financial year-end | set by the rule | the fund vehicle itself | BMA | The Investment Funds Act 2006 allows up to nine months on application to the BMA. | Investment Funds Act 2006 (bermudalaws.bm consolidation, amendments to 2023:25), ss. 6(3D)-(3E), 6B(2)-(3), 8A(6)-(7), 8C(2)-(3), 26(1)(b) · calendar |
| Guernsey | Guernsey Class B open-ended fund: annual report published, and a copy sent to the GFSC, within six months of the period end | within six months after the end of the annual accounting period | set by the rule | the principal manager, or the company, the general manager or the trustee where the rules name them (Class B authorised open-ended funds only) | GFSC | — | GFSC Authorised Collective Investment Schemes (Class B) Rules and Guidance, 2021, r.6.2 · calendar |
| Guernsey | Guernsey Class Q qualifying professional investor fund: annual report and financial statements published within six months of the period end | within six months after the end of the annual accounting period | set by the rule | the manager (Class Q qualifying professional investor funds only) | GFSC | — | GFSC Collective Investment Schemes (Qualifying Professional Investors Funds) (Class Q) Rules and Guidance, 2021, r.7.2 · calendar |
| Ireland | AIFMD annual report to investors within 6 months of financial year-end (Irish AIFs / QIAIFs). | Annual report available within 6 months following the end of the financial year (Art. 22(1) AIFMD) | set by the rule | the AIFM, for each AIF it manages or markets in the EU; an internally managed AIF is its own AIFM (AIFs only, not a UCITS) | CBI | — | EUR-Lex Directive 2011/61/EU (AIFMD), Art. 22(1); Ireland: S.I. No. 257/2013 (AIFM Regulations), reg. 23(1)(a) · calendar |
| Cayman Islands | Fund Annual Return (FAR) to CIMA | within six months of the fund's financial year end | the fund's own financial year | the fund vehicle itself | CIMA | An extension can be requested from CIMA, with a fee, up to three months beyond the original filing deadline. | Cayman Islands Monetary Authority notice — filing of audited financial statements and the Fund Annual Return · calendar |
| Cayman Islands | Audited financial statements to CIMA via REEFS (local auditor files; operator responsible) | within six months of the fund's financial year end | the fund's own financial year | the fund vehicle itself | CIMA | An extension can be requested from CIMA, with a fee, up to three months beyond the original filing deadline. | Cayman Islands Monetary Authority notice — filing of audited financial statements and the Fund Annual Return · calendar |
| Luxembourg | AIFMD annual report made available to investors within 6 months of financial year-end (Luxembourg AIFs). | Annual report available within 6 months following the end of the financial year (Art. 22(1) AIFMD) | set by the rule | the AIFM, for each AIF it manages or markets in the EU; an internally managed AIF is its own AIFM (AIFs only, not a UCITS) | CSSF | — | EUR-Lex Directive 2011/61/EU (AIFMD), Art. 22 · calendar |
| United Kingdom | UK AIF annual report to investors within 6 months of financial year-end. | Annual report within 6 months of the end of the financial year (FCA FUND 3.3.3R, onshored AIFMD Art. 22) | set by the rule | the full-scope UK AIFM, for each AIF it manages or markets in the UK (AIFs only, not a UCITS scheme) | FCA | — | FCA Handbook FUND 3.3.3R (onshored AIFMD Art. 22) · calendar |
| British Virgin Islands | Mutual Fund Annual Return (MFAR) to the FSC | 30 June 2027 (prior year: 30 June 2026) | the prior financial year | the fund vehicle itself | FSC | — | the regulator's own page · calendar |
| British Virgin Islands | Audited financial statements to the FSC — professional & private funds | within 6 months of financial year-end | set by the rule | the fund vehicle itself (professional and private funds only) | FSC | The FSC may extend the period in writing, up to 15 months after the financial year-end; beyond nine months only in exceptional circumstances. | BVI FSC: Mutual Funds Regulations (Revised Edition 2020), reg. 10(4)-(5) · calendar |
| ADGM (Abu Dhabi) | FSRA Periodic Fund Return, Q2 (reporting date 30 June) leg, for Public Funds and open-ended Exempt Funds, within 1 month of the reporting date | 31 July 2027 (prior year: 31 July 2026) | the quarter to the 30 June reporting date | the AIFM or management company (managers of Public Funds and open-ended Exempt Funds only) | FSRA | — | ADGM FSRA Fund Rulebook (FUNDS) 16.6.1 + 16.6.3(a) + 16.6.4 — Periodic Fund Return · calendar |
| DIFC (Dubai) | DFSA Periodic Fund Return — H1 period (1 Jan–30 Jun) due by 31 July | 31 July 2027 (assumed; prior year: 31 July 2026) | the first half-year | the AIFM or management company | DFSA | — | DFSA Rulebook CIR 9.6.1 + 9.6.2(a) — Periodic Fund Return · calendar |
| Jersey | Public company accounts and auditor's report delivered to the Jersey registrar | within 7 months after the end of the financial period (public companies only) | the company's financial period | the corporate entity (public companies only; a private Jersey company does not deliver accounts to the registrar) | JFSC | — | Companies (Jersey) Law 1991, Art. 108 (official consolidated version) · calendar |
| Jersey | Jersey certified fund audited financial statements filed with the JFSC | within seven months of the end of the fund's financial year, or an earlier date set in the fund's own rules | the fund's financial year | the fund vehicle itself (certified and listed funds only; a Jersey Private Fund is not covered by this rule) | JFSC | — | JFSC Certified Funds Code of Practice, Schedule 1, section 3.7.1 · calendar |
| Luxembourg | Approved annual accounts filed with the Trade & Companies Register (RCS) | within seven months of the financial year end | set by the rule | the corporate entity | LBR | — | Guichet.lu — filing annual accounts with the RCS (official) · calendar |
| DIFC (Dubai) | DIFC fund interim report — within 2 months of the interim (half-year) accounting period end; QIFs exempt unless a material change occurred | within 2 months of the interim accounting period end | set by the rule | the AIFM or management company (not a Qualified Investor Fund, unless a material change occurred) | DFSA | — | DFSA Rulebook CIR 9.4.2(1)(b); QIF carve-out CIR 9.4.1(2) · calendar |
| Guernsey | Guernsey Class A open-ended fund: half-yearly report made available and published within two months of the half-year end | within two months after the end of each half-yearly accounting period | set by the rule | the manager (Class A authorised open-ended funds only) | GFSC | — | GFSC Authorised Collective Investment Schemes (Class A) Rules 2008, r.4.5.11 · calendar |
| Ireland | Irish UCITS half-yearly report within 2 months of the end of the half-year | within two months of the end of the first half of the financial year (Art. 68(2)(b) UCITS Directive) | set by the rule | the UCITS management company, for each common fund it manages, or the UCITS investment company itself, under UCITS Directive Art. 68 (UCITS only, not an AIF) | CBI | — | EUR-Lex Directive 2009/65/EC (UCITS), Art. 68(2); Ireland: S.I. No. 352/2011 (UCITS Regulations), reg. 88(2) · calendar |
| Ireland | Irish UCITS ManCo half-yearly accounts to the Central Bank | within two months of the end of the half year | the first six months of the financial year | the AIFM or management company (UCITS management companies only, not an AIFM) | CBI | — | Central Bank of Ireland UCITS ManCo reporting-requirements page + S.I. No. 316/2026 Central Bank UCITS Regulations 2026, reg 97(4)(b)(i) · calendar |
| Luxembourg | Luxembourg UCITS half-yearly report within 2 months of the end of the half-year | within two months of the end of the first half of the financial year (Art. 68(2)(b) UCITS Directive) | set by the rule | the UCITS management company, for each common fund it manages, or the UCITS investment company itself, under UCITS Directive Art. 68 (UCITS only, not an AIF) | CSSF | — | EUR-Lex Directive 2009/65/EC (UCITS), Arts. 68-70 · calendar |
| United Kingdom | UK authorised fund (UCITS scheme or non-UCITS retail scheme) half-yearly long report within 2 months of the end of the half-year | within two months after the end of each half-yearly accounting period (FCA COLL 4.5.14R) | set by the rule | the authorised fund manager of the authorised fund, under COLL 4.5.14R (UK authorised funds only: UCITS schemes and non-UCITS retail schemes) | FCA | — | FCA Handbook COLL 4.5 · calendar |
| ADGM (Abu Dhabi) | ADGM fund interim report — within 3 months of the interim (half-year) accounting period end; QIFs exempt unless a material change occurred | within 3 months of the interim accounting period end | set by the rule | the AIFM or management company (not a Qualified Investor Fund, unless a material change occurred) | FSRA | — | ADGM FSRA Fund Rulebook (FUNDS) 16.4.2(1)(b); QIF carve-out FUNDS 16.4.1(2) · calendar |
| United Kingdom | Annual accounts delivered to Companies House (private company: 9 months; public company: 6 months) | private company: nine months after the end of the accounting reference period; public company: six months | the accounting reference period | the corporate entity (the period differs by company type: 9 months for a private company, 6 months for a public company) | Companies House | — | Companies Act 2006, s. 442 (legislation.gov.uk) + GOV.UK Companies House accounts guidance · calendar |
| ADGM (Abu Dhabi) | FSRA Periodic Fund Return, Q3 (reporting date 30 September) leg, for Public Funds and open-ended Exempt Funds, within 1 month of the reporting date | 31 October 2026 (prior year: 31 October 2025) | the quarter to the 30 September reporting date | the AIFM or management company (managers of Public Funds and open-ended Exempt Funds only) | FSRA | — | ADGM FSRA Fund Rulebook (FUNDS) 16.6.1 + 16.6.3(a) + 16.6.4 — Periodic Fund Return · calendar |
| ADGM (Abu Dhabi) | FSRA Periodic Fund Return, H1 (reporting date 30 June) leg, for closed-ended Exempt Funds, Qualified Investor Funds and Foreign Funds, within 6 months of the reporting date | 31 December 2026 (prior year: 31 December 2025) | the half-year to the 30 June reporting date | the AIFM or management company (managers of closed-ended Exempt Funds, Qualified Investor Funds or Foreign Funds only) | FSRA | — | ADGM FSRA Fund Rulebook (FUNDS) 16.6.1 + 16.6.3(b) + 16.6.5 — Periodic Fund Return · calendar |
| Ireland | CRO annual return (Form B1) with statutory financial statements annexed | not later than 56 days after the company's annual return date; the annexed financial statements may be made up to a date not more than 9 months before that date | the company's annual return date | the corporate entity | CRO | — | Companies Act 2014, ss. 343 and 347 (Law Reform Commission revised act) · calendar |
| ADGM (Abu Dhabi) | Auditor's reports of the Authorised Person filed with the FSRA | within 4 months of the firm's financial year end | set by the rule | the AIFM or management company | FSRA | — | ADGM FSRA General Rulebook (GEN) 6.6.2 — audit reports · calendar |
Common mistakes
The binding constraint is the audit rather than the filing itself. Because the accounts have to be signed before the report can go out, the auditor's timetable sets the real deadline. A window that looked comfortable in January tightens once the sign-off runs late. Funds of funds feel this most acutely, since each layer waits for the funds beneath it to close, which pushes the top of the structure to report last. It is also worth keeping the three obligations apart. The report to investors, the regulatory return and the audited accounts remain distinct filings, even where a regime accepts them on a single date.
Questions this page answers
When is a fund's annual report due to investors?
It depends on the fund type. The UCITS rule: within four months of the end of the financial year (UCITS Directive Art. 68(2)(a)). An alternative fund gets six months. Both run from the financial year-end, so the date moves with the fund.
When is the Cayman FAR deadline?
The Fund Annual Return is due within six months of the fund's financial year end, alongside the audited financial statements. For a 31 December year end that is 30 June 2027. An extension can be requested from CIMA, with a fee, up to three months beyond the original filing deadline.
Is the annual report the same as the audited accounts or the regulatory return?
No, they are three things. The report goes to investors, the return goes to the regulator, and the accounts are the audited financials underneath both. Several regimes take them together, which is why they blur.
What is the BVI MFAR deadline?
The Mutual Fund Annual Return is due to the FSC on 30 June 2027 (prior year: 30 June 2026). The FSC words it as on or before that date each year. The audited financial statements are a separate filing with their own deadline.
Does the annual report come before or after the tax return?
Usually before. The audited accounts feed the fund's tax return, so the report is normally finished first, though the exact order depends on the jurisdiction.
Every date on this page is the date its own source states, linked in the table. Where a deadline runs from the entity's own year end, the rule is the answer and any date shown beside it is a worked example for a 31 December year end. A date marked assumed is rolled forward from the most recent published one: the regulator sets each year's date and has not yet published the next, so confirm it nearer the time. Rows also appear in the filing calendar, which is the same register.