The Fund Annual Return (“FAR”) is an electronic form that fund operators must use to provide CIMA with general, operating and financial information about their fund. This electronic document must be completed and filed for every regulated fund, together with a pdf version of the audited financial statements within six (6) months of the reporting entity’s year end. Through our review of FARS submitted to CIMA, we’ve been able to build this list of six tips to common yet critical errors to avoid.