Audited Financial Statements
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.
Penalties for Late Filing of Audited Financial Statements
The penalties for late filing of returns are detailed in
The Financial Services Commission (Administrative Financial Penalties)(Bailiwick of Guernsey) Regulations, 2010.
A Statistical return form must be submitted starting from the quarter end after authorisation, registration or approval and continue for the life of the Scheme.
Form NST (2009) and Guidance Notes