Event Based Filing Guide

The following Guides summarise most of the filing, event-based reporting and notification obligations of various types of registrants and/or licensees pursuant to the Financial Services Commission Act, 2010-21, Securities laws and guidelines. These Guides have been provided for information purposes only.

Type of Entity	Type of Record	Submission Deadline	Legislation	Reference
Financial Institution	Written notice with reasons of its failure to appoint an auditor; or if it intends to terminate the appointment of its auditor		Financial Services Commission Act, 2010-21	Section 11(3)
Reporting Issuers	Statement setting out Material Changes	No Later than 7 days after such changes	Securities Act, Cap. 318A	Section 60(3)
Reporting Issuers	Copy of Material sent to the security holder of the reporting issuer in duplicate	Within 24 hours after the reporting issuer sends the information to its security holder	Securities Regulations, 2002	Regulation 57(3)
Mutual Funds	Change of its registered office or its principal office as the case may be	Within 7 days of the occurrence of such change	Mutual Funds Act, Cap. 320B	Section 13(a)
Mutual Funds	Change of its operator	Within 7 days of the occurrence of such change	Mutual Funds Act, Cap. 320B	Section 13(b)
Mutual Funds	Material Change to its structure, organisation or administration	Within 7 days of the occurrence of such change	Mutual Funds Act, Cap. 320B	Section 13 (c)
Mutual Fund Administrators	Notice of intention to change of principal office or any agent	Prior to change	Mutual Funds Act, Cap. 320B	Section 23(1)(d)
Mutual Fund Administrators	Notice that the minimum surplus referred to in section 23(1)(e) is not maintained and the extent of the deficiency	Immediately	Mutual Funds Act, Cap. 320B	Section 23(1)(f)
Mutual Fund Administrator	Written notice with reasons of its knowledge and belief that a mutual fund to which it provides a principal office or a promoter or operator is or is likely to become unable to meet its obligations as they fall due; is carrying on business otherwise than in accordance with this or any other Act; or is carrying on business in a manner that is or is likely to be prejudicial to investors or creditors of the mutual fund	Immediately	Mutual Funds Act, Cap. 320B	Section 29(1)
Mutual Fund Administrator	Notice of desire to cease or suspend dealing in shares	Immediately	Mutual Funds Regulations 2002	Regulation 12(4)
Mutual Fund Administrator	Written notice with reasons of failure to appoint an auditor; or intention to terminate the appointment of its auditor		Mutual Funds Regulations 2002	Regulation 20(1)
Auditor of Mutual Funds / Mutual Fund Administrator	Written notice with reasons of its knowledge and belief that a mutual fund or the mutual fund administrator is carrying on business without keeping sufficient or accurate records to allow its accounts to be properly audited; or is carrying on business or is winding up its business in a manner that is prejudicial to investors or creditors	Immediately	Mutual Funds Act, Cap. 320B	Section 53
Agent of Mutual Fund	Cessation or suspension in redemption of shares and reason for such cessation of suspension	Immediately	Mutual Funds Act, Cap. 320B	Section 30(3)(f)
Operator of Mutual Fund	Notification of any decision to remove the administrator	Within 7 days of the decision	Mutual Funds Regulations 2002	Regulation 18(2)
Auditor of a Financial Institution	Written notice of his resignation before the expiration of his term of office; or determination not to seek re-appointment	Forthwith	Financial Services Commission Act, 2010-21	Section 11(5)
Auditor of a Financial Institution	Report instance where the operations of a financial institution might not in his opinion by in compliance with the requirements of the Financial Services Commission Act, the regulations, the guidelines or the specified enactments		Financial Services Commission Act, 2010-21	Section 11(7)
Auditor of a Financial Institution	Report matter where in the course of an audit an auditor has reason to believe that a crime involving fraud, theft or any other offence involving dishonesty or money laundering or the financing of terrorism has been, or is being or is likely to be committed.	Without delay	Financial Services Commission Act, 2010-21	Section 11(8)