Ogier reminder - Unaudited financial statements deadline (for managers with a 30 June financial year end only)

Unaudited financial statements for the manager must be submitted to the FSC within six months of the manager's financial year end (ie by 31 December 2025 for funds with a 20 June 2025 year-end).

The financial statements must be approved or signed by a director or the general partner of the manager and must be accompanied by a director’s certificate, a report on the affairs of the manager made in respect of the relevant financial year and any other documents that may be prescribed by the Regulations.

In limited circumstances, it is possible to request an extension to the filing deadline or an exemption from filing such accounts. The FSC will not accept late exemption/extension applications and so it is important that any such applications are made in advance of the filing deadline. The maximum extension permitted under law is six months.

Ogier legal can assist with the filing of the unaudited financial statements.