Annual Returns:
Non-Life Insurance undertakings must submit annual returns using the Online Reporting System.
The annual returns must also be supplied in hard copy in the format outlined in SI 202 of 1995 (EC (Non-Life Insurance Accounts) Regulations 1995.
The data can be entered manually on the online forms, or uploaded as an XML file. Instructions for the file upload are published in the 
User Guide to XML File Upload, and technical details about the required file format are defined by the 
XML Schema.
In practice all returns should be submitted by 30th April each year (or 4 months after the financial year-end) in order to facilitate the timely publication of the Insurance Statistical Review.
Quarterly Returns:
Non-Life Insurance undertakings are required to submit returns on a quarterly basis using the Central Bank of Ireland Online Reporting System.
Quarterly returns should be received within 4 weeks of the end of the relevant quarter. We have issued Guidance Notes on the completion of Quarterly Returns which can be accessed here.
Duties of Auditors
Section 27B of the Central Bank Act 1997 as inserted by the CBFSAI Act 2004 places a duty on auditors to make a written report to the Central Bank of Ireland, within one month after the date of the auditor’s report on the financial service provider’s financial statements. The Statutory Duty Confirmation is sent directly to the Central Bank of Ireland and is a statement to the Central Bank of Ireland that there is no matter, not already reported in writing to the Central Bank of Ireland by the auditor, that has come to the attention of the auditor during the ordinary course of the audit that gives rise to a duty to report to the Central Bank of Ireland. Where matters have already been reported to the Central Bank of Ireland such matters should be referred to in the Statutory Duty Confirmation.
Section 27C of the Central Bank Act 1997 as amended by the CBFSAI Act 2004 requires that if the auditor of an entity regulated by the Central Bank of Ireland makes a report to the entity, or those concerned with its management, on any matter that has come to the auditor’s notice during the course of the financial statement audit (or while carrying out any work for the entity of a kind specified by the Central Bank of Ireland), the auditor must provide the Central Bank of Ireland with a copy of that report.
The Statutory Duty Confirmation does not replace the auditors' obligations to report under other relevant legislation