AREF’s Vehicle Disclosures and Reporting Guidelines originate from the AREF’s Code of Practice, which was launched in 1997. Its central purpose was to provide a model of practice that members and investors could refer to, as well as supporting investors to understand fund procedures more easily.
The standalone Vehicle Disclosures and Reporting Guidelines were created in 2025 from the content of the Code and refined by the Corporate Governance Committee, following the replacement of the Code of Practice by the Charter. The Charter offers a practical framework to guide members in delivering all aspects of fund management and is supported by AREF’s suite of guidance documents.