News & Analysis as of

Cayman Islands AML/CFT

Conyers

Cayman Foundation Companies and BVI Web3 Entities – Regulatory Audits

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Regulators in key offshore centres are actively engaging Web3 structures. The Cayman Islands Monetary Authority (CIMA) has begun issuing supervisory letters to Cayman foundation companies....more

Conyers

Top 5 Cayman Islands Publications of 2025

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In a year rich with meaningful content from the Cayman Islands office, the pieces that captured our readers’ attention most came from our Regulatory & Risk Advisory, Private Client & Trust, Corporate, and Litigation &...more

Carey Olsen

The Crypto-Asset Reporting Framework and its implications for the Cayman Islands

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The Crypto-Asset Reporting Framework (“CARF”) is an international tax transparency standard developed by the Organisation for Economic Co-operation and Development (“OECD”). Introduced as an extension of the existing Common...more

Walkers

Cayman Financial Services Enforcement Review 2025

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Anti-money laundering counter-terrorist financing and proliferation financing (AML/CFT/CFP) remains the main focus of inspections, and CIMA has demonstrated a clear readiness to take enforcement action where deficiencies are...more

Conyers

Caution! Understand the regulatory obligations of closed-end funds in the Cayman Islands

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The Cayman Islands maintains its status as a leading jurisdiction for offshore funds, with over 17,700 closed-end funds registered as of September 2025. These funds operate under the Private Funds Act and rules and guidance...more

Conyers

Strengthening Compliance: Lessons from Recent Regulatory Administrative Fines

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The Cayman Islands has witnessed a continuous increase in the number of administrative fines handed down by the Cayman Islands Monetary Authority (CIMA), subsequent to the enactment of the Monetary Authority (Administrative...more

Conyers

Attention! Know the Regulatory Obligations of Your Cayman Closed-Ended Fund - November 2025

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The Cayman Islands is a pre-eminent offshore funds jurisdiction. In fact, with just over 30,000 registered funds as of September 2025, over 17,700 of which are closed-ended funds, Cayman accounts for around 68% of funds set...more

Walkers

New annual frozen asset reporting requirement: What you need to know

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On 6 November 2025, the Cayman Islands Financial Reporting Authority (FRA) published a notice requiring all entities which hold or control frozen assets of a person designated under UK sanctions to file a new annual report by...more

Carey Olsen

A guide to blockchain and cryptocurrency laws and regulations 2026: Cayman Islands (GLI chapter)

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Regulatory clarity in the digital assets and crypto space continues to be a moving target. Yet, the interest among policymakers and regulators worldwide has never been more pronounced....more

Conyers

Regulatory & Risk Advisory Review: Cayman Islands – July to September 2025

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Welcome to our current edition of our Regulatory & Risk Advisory Review. This issue dives into regulatory shifts and emerging trends shaping the compliance landscape. Whether you are navigating new rules or anticipating what...more

Carey Olsen

New Cayman Islands beneficial ownership access rules: what fund managers and lawyers need to know

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In an article for the AIMA Journal, Tom Katsaros and Wei Xun Toh look at the new Cayman Islands beneficial ownership access rules and discuss what fund managers and lawyers need to know. The Cayman Islands has long been...more

Conyers

Navigating the Intersection of AML Compliance and Offshore Insolvency: A Cayman Islands Perspective

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This article explores the evolving connection between Anti-Money Laundering (AML) compliance and insolvency proceedings in the Cayman Islands. It discusses the legal and practical challenges faced by insolvency practitioners...more

Walkers

CIMA publishes supervisory information circular on on-site and off-site supervision of virtual asset service providers

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The Cayman Islands introduced the Virtual Asset (Service Providers) Act (the VASP Act) with effect in 2020, so that any person carrying on a "virtual asset service" in the course of a business using a Cayman Islands entity or...more

Walkers

FATF Fifth Round Mutual Evaluation – Are you ready?

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All financial service providers are encouraged by the Cayman Islands Monetary Authority (CIMA) to prepare for the Fifth Round Mutual Evaluation (Evaluation) of the Cayman Islands by the Financial Action Task Force (FATF). ...more

Walkers

Are you looking to register a virtual asset service provider

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The global regulatory landscape for virtual asset service providers (VASPs) is changing faster than ever. With regulators sharpening their focus on anti-money laundering and counter-terrorist financing obligations, the...more

Conyers

Regulatory & Risk Advisory Review: Cayman Islands – April to June 2025

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Welcome to the latest edition of our Regulatory & Risk Advisory Review. In this issue, we explore key regulatory updates and emerging trends to help you stay informed and ahead in today’s dynamic compliance environment. The...more

Lowenstein Sandler LLP

The BSA’s Expansion & How Investment Advisers Can Leverage Existing AML Compliance Programs in the Cayman Islands To Comply With...

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On Aug. 28, 2024, the Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN) issued a final rule (the Final Rule) extending the scope of the Bank Secrecy Act (BSA) and its amendments by requiring certain...more

Conyers

Attention! Know the Regulatory Obligations of Your Cayman Closed-Ended Fund (UPDATED)

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The Cayman Islands is a pre-eminent offshore funds jurisdiction. In fact, with just over 30,000 registered funds as at 30 March 2025, over 17,000 of which are closed-ended funds, Cayman accounts for around 68% of funds set up...more

Conyers

Regulatory & Risk Advisory Review: Cayman Islands – January to March 2025

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Welcome to the first 2025 edition of our Regulatory & Risk Advisory Review. In this instalment, we provide a comprehensive overview of the latest regulatory developments to ensure you have the most up-to-date insights into...more

Conyers

Regulatory & Risk Advisory Outlook 2025: Cayman Islands

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2024 was once again an active year for the Cayman Islands regulatory industry. In this edition of our Regulatory & Risk Advisory Outlook, our team has summarised the key changes and news during 2024 and taken a look at the...more

Conyers

ケイマン諸島籍クローズドエンドファンドに関する規制に要注意

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ケイマン諸島は世界有数のオフショアファンド法域です。2023年時点でのケイマン諸島における登録ファンド数は約29,500で、ケイマン諸島籍ファンドは、全世界の米国籍以外のファンド全体の68%を占めています。...more

Carey Olsen

A guide to blockchain and cryptocurrency regulation 2024: Cayman Islands (GLI chapter)

Carey Olsen on

Chris Duncan and Alistair Russell have authored the Cayman Islands chapter of Global Legal Insight's sixth edition guide to blockchain and cryptocurrency regulation. The chapter covers the Cayman legal requirements relating...more

Conyers

Attention! Know The Regulatory Obligations Of Your Cayman Closed-Ended Fund

Conyers on

The Cayman Islands is a pre-eminent offshore funds jurisdiction. In fact, with around 29,500 registered funds in 2023, Cayman accounts for 68% of funds set up outside of the United States....more

Conyers

Regulatory & Risk Advisory Review: Cayman Islands – July to September 2024

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Welcome to the third Regulatory & Risk Advisory Review instalment of 2024. In this edition we cover the latest Cayman Islands regulatory updates including the Beneficial Ownership Transparency Act and The Perpetuities...more

Walkers

Obligation for independent AML Audits under the Anti Money Laundering Regulations – What you need to know

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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. AML audits are an important component of the control environment to...more

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