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Cayman Islands Regulatory Requirements

Conyers

Conversion of a Cayman Umbrella Fund from an Exempted Company to a Segregated Portfolio Company

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Umbrella fund structures in the Cayman Islands are commonly established either as an exempted company (“EC”) or as a segregated portfolio company (“SPC”)....more

Conyers

Legal Services Act Fully in Force: Implications for the Cayman Islands Insurance Market

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The Cayman Islands Legal Services Act and related Legal Services Regulations (the “LSA”) is now fully in force, marking an important development in the regulation of legal services in respect of Cayman Islands law....more

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

Walkers

Welcome regulatory clarity for tokenised funds: The Mutual Funds (Amendment) Bill, 2026 and Private Funds (Amendment) Bill, 2026

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The Mutual Funds (Amendment) Bill, 2026 (Mutual Funds (Amendment) Bill) and Private Funds (Amendment) Bill, 2026 (Private Funds (Amendment) Bill) (the Mutual Funds (Amendment) Bill and the Private Funds (Amendment) Bill...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

Walkers

Private credit in the Middle East Navigating regulatory frameworks through Cayman Island structures

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Private credit is now becoming a well-established asset class in the Middle East. As activity grows, sponsors and investors are focusing as much on regulatory cost and efficiency as on structuring mechanics. The choice of...more

Conyers

Common Reporting Standard: Cayman Islands Regulatory Update

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Effective 1 January 2026, the Cayman Islands will implement extensive revisions to the Cayman Islands Tax Information Authority (International Tax Compliance) (Common Reporting Standard) Regulations (the “CRS Regulations”),...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

Carey Olsen

Upcoming changes to CRS regulations

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The Cayman Islands government has made significant changes to the Common Reporting Standard (“CRS”) regime, as set out in the Tax Information Authority (International Tax Compliance) (Common Reporting Standard) (Amendment)...more

Carey Olsen

Cayman Islands digital assets - December 2025 update

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The Cayman Islands continues to be one of the leading offshore jurisdictions for digital assets, with several market leaders and tier 1 projects being established in the Cayman Islands....more

Conyers

Conyers Coverage Issue 14 – Winter Edition 2025

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Welcome to the Winter edition of our Conyers Coverage newsletter. As always, we are pleased to bring you a jam-packed edition with timely legal and regulatory insights and details on industry developments from the Cayman...more

Conyers

Insurance Structures for SPC Third-Party Business: Cell vs. Portfolio Insurance Company

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Are you or your client considering writing third party (re)insurance business within a Cayman Segregated Portfolio Company insurer (SPC) and currently debating whether a segregated portfolio (“Cell”) or a Portfolio Insurance...more

Conyers

An Introduction to Reinsurance Financing

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In this first of a series of pieces on reinsurance financing we break down the key components involved in financing transactions for Cayman Islands reinsurance companies....more

Conyers

Calling all Independent Non-Executive Directors (INEDs) – the Cayman Islands Needs You!

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The old saying that “Independent Directors are like parsley on a fish: technically they are there, but they are largely decorative” is now very much defunct in the context of the Cayman Islands (re)insurance industry....more

Conyers

AM Best Finalises Updates to its Cell Company Rating Criteria: What Changed and What it Means for SPCs

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In our summer briefing we discussed global credit ratings agency AM Best’s proposal to overhaul how it rates cell company structures, including segregated portfolio companies (SPCs)....more

Walkers

OECD's Crypto-Asset Reporting Framework: What does this mean for Cayman Islands entities with activities relating to...

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The Cayman Islands has committed to implementing the OECD's Crypto Asset Reporting Framework (CARF). CARF is being implemented in the Cayman Islands by the Tax Information Authority (International Tax Compliance)...more

Walkers

Amendments to the Common Reporting Standard: Summary of key changes

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CRS amendments effective 1 January 2026 which, among other things, require FIs to meet new registration, PPOC residency and reporting deadlines for CRS returns and compliance forms. Cayman entities with activities...more

Conyers

Listing of investment funds on the Cayman Islands Stock Exchange

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In this article, we will discuss the benefits of listing an investment fund on the Cayman Islands Stock Exchange (CSX). CSX accepts listings on a wide range of securities, including open-ended and closed-end funds, bonds, and...more

Conyers

The Basics of Listing a Cayman Segregated Portfolio on the Cayman Islands Stock Exchange

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Segregated portfolio companies (collectively, “SPCs” and individually, an “SPC”) are commonly used in the Cayman Islands as fund vehicles for umbrella funds....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

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