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Audited Financial Statements and Filing FAR Form 4.0

General Industry Notices
Date: Fri, 11 December 2020

The FAR Form version 4.0 (FAR-016-22-04) and updated Completion Guide are now available on the Authority’s website. FAR Form 4.0 is an updated version and will replace FAR Form version 3.0 (FAR-016-22-03), which was released on 14 June 2016. 

Various sections of FAR Form 4.0 have been updated to collect additional information and data as outlined in the Mutual Funds (Annual Returns) (Amendment) Regulations, 2020. The relevant sections of the Completion Guide have also been updated to clarify the reporting requirements under those sections. 

Funds with a year-end date prior to 30 June 2020 may have already filed FAR Form 3.0 with the Authority and can continue to submit this version of the FAR. However, please be advised that effective 31 March 2021, the Regulatory Enhanced Electronic Forms Submission ("REEFS") platform will no longer accept FAR Form 3.0 and all funds should instead submit FAR Form 4.0 via REEFS.

FAR Form 4.0 issued on 27 November 2020 is required to be completed and submitted for funds with a financial year end of 30 June 2020 or later.
Please further be advised that the Authority will allow a three-month extension to the filling deadline of all funds with a financial year end of 30 June 2020. Accordingly, these funds will have until 30 March 2021 to file the audited financial statements and FAR Form 4.0. It should further be noted that there are no fees associated with this extension, however, all other fees remain in effect and are payable upon the relevant regulatory filing being made. The Authority expects that all submissions will be filed on or before the extended deadline, unless otherwise notified.

All current versions of the FAR forms are available here. If you require further information regarding FAR filings, please contact the Investments Supervision Division by email at

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