Every Insurance Firm Return, including the Directors' Certificate required under Paragraph BR-1.1.12, the Auditor's Report made pursuant to Paragraph BR-1.1.16, the Actuary's Certificate made pursuant to Paragraph BR-1.1.18 and any report made by the Reporting or Signing Actuary pursuant to Paragraph BR-1.1.22 and BR-1.1.25 must be deposited with the BMA within 3 months of the financial year end. Three completed copies of the IFR must be submitted to the BMA.