IFPRU 1.5 Notification of FINREP reporting

A n IFPRU investment firm must notify the FCA:

1. (1)

   if it is, or becomes, a FINREP firm; and

2. (2)

   when it ceases to be a FINREP firm.

A firm must notify the FCA if it adjusts its firm's accounting reference date under the CRR ITS on supervisory reporting1.