BVI Regulatory Obligations And Filing Deadlines 2022

Key Dates

30 June 2022 - AUDITED ACCOUNTS (for private, professional, public, private investment funds and British Virgin Islands investment business licence holders with 31 December 2021 financial year end

30 June 2022 - UNAUDITED ACCOUNTS (for approved funds, incubator funds and approved managers with 31 December 2021 financial year end)

30 June 2022 - MUTUAL FUND ANNUAL RETURN (for private, professional and public funds) 

Pursuant to the Securities and Investment Business Act (2013 Revision) ("SIBA"), the Mutual Funds Regulations (2013 Revision) and the Private Investment Funds Regulations, 2019, all British Virgin Islands ("BVI") private, private investment, professional and public funds ("Funds") and all BVI investment business licence holders ("Licensees") are required to appoint, and at all times have, an auditor for the purposes of auditing their financial statements, unless expressly exempted from this requirement.