The AIFM shall prepare and submit half-yearly financial and annual audited accounts of the AIFM to the Central Bank. The half-yearly accounts shall be submitted within two months of the half year end and the annual audited accounts within four months of the year end. Where the AIFM is an internally managed authorised AIF, the half-yearly financial accounts shall be submitted within two months of the half year end and the annual audited accounts within six months of the year end. Internally managed Qualifying Investor AIF investment companies are not required to produce half-yearly financial accounts. Both half-yearly (if any) and annual audited accounts of an AIFM must be accompanied by the Minimum Capital Requirement Report as set out on the Central Bank’s website and as may be amended from time to time. The Minimum Capital Requirement Report must be signed by a director or a senior manager of the AIFM. Annual audited accounts of the direct parents of the AIFM must also be submitted
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