Regulatory Alerts2025-05-19
Form 143 Explanatory Note re submission of un-audited accounts for a PIF with no auditor
The regulator clarifies that while Private Investment Funds are not required to appoint auditors, they must still submit un-audited accounts via Form 143 within six months of the accounting period end. Designated Administrators must upload the un-audited accounts in the designated section and answer all audit-related questions with 'no' while completing the remainder of the form normally. This guidance applies exclusively to PIFs, as all other authorized or registered schemes remain mandatory to appoint auditors and submit audited accounts.
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