Class A funds must submit the audited financial statements four months after the end of the annual accounting period and the half-yearly financial statements two months after the half-yearly accounting period. 

 

All other authorised open ended funds must submit audited financial statements to the Commission six months after the end of the annual accounting period.

 

Authorised closed ended schemes and registered schemes must submit the audited financial statements within the time period specified within the scheme's information particulars, or six months after the end of the annual accounting period if that date is not specified or is greater than six months.

 

All fund audited financial statements  should be submitted by e-mail to IBDFundAccounts@gfsc.gg.

The penalties for late filing of returns are detailed in