When should the Annual Return (CUAR) be submitted to the Registry of Credit Unions (RCU)?
The CUAR, together with the annual accounts, must be submitted within six months of the credit union's financial year end. Therefore as credit union’s year end is 30 September, the CUAR and accounts must be submitted to reach RCU no later than 30 March the following year.
When should the Prudential Return (PR) be submitted to the Registry of Credit Unions (RCU)?
The PR must be submitted within 21 days of the quarter end. For example, a quarterly return made up to 31 March must be submitted to reach RCU by 21 April.