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Cayman Islands companies and investment funds planning a year-end voluntary liquidation must navigate strict statutory timelines and regulatory requirements that begin months before December 31st. Missing critical deadlines can trigger an additional year of government fees, CIMA charges, and potentially unintended audit obligations. This guide outlines the essential planning dates, sequencing requirements for CIMA-regulated funds, and the coordination needed between deregistration and dissolution processes.

In October 2015, the Cayman Islands Monetary Authority (CIMA) announced its policy with respect to audits of stub periods in the context of mutual funds.

On 29 March 2007 the Cayman Islands Monetary Authority ("CIMA") confirmed full operation of Cayman's new electronic reporting system for the submission of annual returns for hedge funds licensed, registered and administered in the Cayman Islands heralding the start of a new modern and digital era of hedge fund regulation in the Cayman Islands.

Conducting an independent AML audit at a frequency based on the nature, scale and complexity of the entity is a requirement under the AML Regulations.

Over the last 50 years, we have witnessed fundamental changes to the role of the auditor. Influenced by critical events (e.g. court decisions, corporate failures, economic melt-downs), audit responsibility has evolved from straight-forward error and fraud detection to the provision of more value-added services for clients and regulators.

Head of Ogier Regulatory Consulting Lisa Bowyer and Senior Regulatory Consultant Georgia Scott provide advice on compliance for Securities Investment Business registered persons.

To maintain good standing with the Cayman Islands Monetary Authority (CIMA), a Cayman regulated mutual fund or a registered private fund must meet specific audit filing obligations.

Sheree Ebanks explains how the Cayman Islands Institute of Professional Accountants has evolved since its inception.

Cayman Islands investment funds face a complex web of annual compliance obligations that extend far beyond the traditional 30 June deadline. From January fee payments through mid-year audit filings to summer tax reporting requirements, fund operators must coordinate multiple stakeholders and overlapping workstreams to avoid last-minute pressures. Understanding how to structure an effective compliance calendar can transform regulatory obligations from reactive crisis management into proactive operational eff

The Credit Reporting Act 2013 (the "CRA") established an official statutory register (the "Register") operated by the Central Bank of Ireland ("CBI") to record the amount of credit in the Irish economy.

The Cayman Islands Court of Appeal has unanimously allowed every ground of an appeal by the liquidators of Argyle Funds SPC Inc. ("Argyle"), holding that its former auditors,

Since 1 July 2002, the Cayman Islands' Monetary Authority ("CIMA") has required local audit sign-off on all mutual funds and mutual fund administrators regulated by CIMA.

For further information on any of the issues discussed in this publication please contact the related contact(s) on this page.

Sponsors working with multi-jurisdictional fund structures are well-acquainted with the use of Cayman entities acting as its investment manager/advisor and/or investment fund vehicle.