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Client money and assets (CASS)

CASS audit deadline and reporting periods

Client assets audit report (CASS audit)

What is CASS audit?

A report from your external auditor on how you look after client money and custody assets.

Who submits it, how often and when

Who submits it
Firms that hold client money or custody assets and must have this audit. Firms that hold none are still covered, and the auditor confirms nothing suggests otherwise. Your auditor sends it, not you.
Frequency
Once a year.
Reporting period
The audit period is set by your auditor and need not match your accounting reference date.
Deadline
Your auditor must send it within 4 months of the end of the audit period. Confirm the actual date with your auditor

Worked example for your accounting reference date

With an accounting reference date of 31 March: your next CASS audit periods end and are due as follows (worked out on 3 November 2026).

  • Period ending 31 March 2027, due 31 July 2027

With an accounting reference date of 31 December: your next CASS audit periods end and are due as follows (worked out on 3 November 2026).

  • Period ending 31 December 2026, due 30 April 2027

Dates skip weekends and England and Wales bank holidays where the deadline is counted in business days. Your own RegData schedule is the authority.

Where the rule comes from

within four months from the end of each period covered

Get your own CASS audit dates

Enter your FRN and ARD and see every return that is likely to apply to your firm, with period ends and due dates for the next 12 months.

Build my reporting calendar

Want the wider picture? Read the full guide: FCA regulatory reporting deadlines 2026/27.

CASS audit: common questions

Who has to submit CASS audit?

Firms that hold client money or custody assets and must have this audit. Firms that hold none are still covered, and the auditor confirms nothing suggests otherwise. Your auditor sends it, not you. Your firm's RegData schedule shows whether CASS audit is on your list.

How often is CASS audit submitted?

CASS audit is submitted Once a year.. The audit period is set by your auditor and need not match your accounting reference date.

What is the CASS audit deadline?

The deadline is Your auditor must send it within 4 months of the end of the audit period. Confirm the actual date with your auditor. Business-day deadlines skip weekends and England and Wales bank holidays. Source: SUP 3.10.4R, 3.10.7R, 3.10.8R. Confirm the date in your own RegData schedule.

Can I work out my CASS audit dates automatically?

Yes. Enter your FRN and accounting reference date in the FCA regulatory reporting calendar and it will list your period ends and due dates for the next 12 months, with a calendar file you can download.

This page is a planning aid, not regulatory advice. Your firm's RegData schedule is the authority on which returns you must submit and when.