2018-03-31
The Registrar of Pension Funds has authorized small pension funds to submit unaudited annual financial statements by the statutory deadline to address widespread audit capacity constraints. This temporary concession applies specifically to funds meeting the criteria outlined in Board Notice 43 of May 2006 and requires electronic submission by the due date. The Registrar retains full discretion to subsequently mandate a formal audit and require the submission of audited statements for any fund under this provision.