The primary due dates are established by statute or regulation. They include the captive annual report and renewal fee payment which are due 90 days following the captive’s fiscal year-end (FYE). For captives with a calendar FYE, the due date is March 31 of the following calendar year. The annual independent audit report is due not later than six (6) months following the FYE. In addition to the annual filings, all AZ risk retention groups are also subject to required quarterly statement filings due not later than 5/15, 8/15, and 11/15.