Compliance deadlines
Central Bank of Ireland audited accounts deadline
Central Bank of Ireland · Annually · 6 months after year end
Payment and e-money institutions authorised by the Central Bank of Ireland submit their audited annual accounts within 6 months of the end of the financial year. For a 31 December year end, that's 30 June.
Next due—
Check the date against your own records.
What follows from your auditor
- The statutory duty confirmation, within 1 month of the date of the auditor's report on the financial statements, unless the Central Bank allows longer
- The auditor's management letter, or a nil return, sent to the Central Bank at the same time as it goes to you or as soon as practicable afterwards
Through the year
The audited accounts sit alongside the quarterly returns, which follow the same financial year.
Get reminded before it's due
Regmindr tracks this alongside the rest of your compliance calendar, and emails your team before each deadline. Set it up from your year end in about two minutes.
Sources
- Central Bank of Ireland: Reporting requirements for payment institutions
- Central Bank of Ireland: Reporting requirements for e-money institutions
This page is a summary, not legal or regulatory advice. The rules in the sources above take precedence.