Article
Cayman Islands Liquidations: 2025 Year-End Deadlines
Year-end deadlines and considerations for voluntary liquidation of a company based in the Cayman Islands.
Maples Group
Cayman Islands: Audit
Welcome to the Mondaq Audit Law homepage, here you will find thought leadership articles, podcasts, videos and webinars covering topics including accounting and audit law and insights.
Article
Navigating CIMA Audit Requirements For A Cayman Regulated Fund
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.
Appleby
Article
Obligation For Independent AML Audits Under The Anti Money Laundering Regulations – What You Need To Know
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.
Walkers
Article
How To Prepare For End-Year Cayman Islands Liquidations
Year-end preparations for financial firms are well underway, with the associated deadlines coming into view. Cayman Islands-based entities that are approaching or have reached the end...
Maples Group
Article
New Corporate Governance Framework For Cayman Managers And Funds
Carey Olsen
Article
Internal Controls For Cayman Regulated Entities
Dillon Eustace
Podcast
The Regulatory 15/15: CIMA AML Surveys, DITC FI Registration Audit, AEOI Reminders, SIBA PR Inspections And FAR Deadline (Podcast)
Maples Group
Article
Securities Investment Business Regsitered Person Compliance, Documentation And Audits, FAQs
Ogier
Article
CIMA Publishes Revised Regulatory Procedures For The Deregistration Of Cayman Islands Regulated Funds
Ogier
Article
AML/CFT Independent Audits For Entities Regulated In The Cayman Islands
Collas Crill
Article
United States Partnership Representative Requirements
Walkers
Article
Termination Of Mutual Funds On Or Prior To 31 December 2020 And Extension Of Audit Filings For Mutual Funds With Financial Year End 30 June 2020
Walkers
Article
Introduction Of Registration Regime For Closed-Ended Funds
Walkers
Article
Cayman Islands Mutual Funds (Amendment) Bill, 2020
Maples Group
Article
Guide To Cayman Islands Trusts
Collas Crill
Article
The Power Of Substance: Why Global Businesses Choose Cayman Enterprise City's SEZs For Long-Term Success
Cayman Enterprise City
Article
Meet Pax Ola: Shaping The Future Of Tech From The Cayman Islands
Cayman Enterprise City
Article
Dillon Eustace Cayman Successfully Defend Injunction Application
Dillon Eustace
Article
Global Regulatory Hopscotch: The Jurisdictional Trends Shaping Digital Asset Strategy
Walkers
Article
The Value of Specialised Financial Statement Preparation for Alternative Investment Funds
It can be a highly useful exercise to examine any identifiable challenges in the annual reporting process.
Maples Group
Article
US Partnership Representative Requirements
The Bipartisan Budget Act of 2015 has introduced new partnership audit rules, which require entities that file a partnership tax return in the United States (Form 1065) to designate a Partnership Representative ...
Walkers
Article
Cayman Islands Monetary Authority Notice – Excluded Persons AML/CFT Obligations And Requirements For AML Audit
On January 25th, 2019, the Cayman Islands Monetary Authority ("CIMA") published a Notice1 reminding entities which are registered with CIMA ...
Dillon Eustace
Article
Anti-Money Laundering Audits Required For Securities Investment Business Excluded Persons
Cayman financial services providers, including entities carrying on securities investment business are required to comply with the Proceeds of Crime Law (2018 Revision), the Anti-Money Laundering Regulations (2018 Revision) ...
Conyers
Article
Cayman Islands Court Of Appeal Overturns Antisuit Injunction In Favour Of Argyle Funds SPC Inc
Ogier
Article
Corporate Legislative Update - Ireland
Maples Group
Article
Cayman Islands Court Of Appeal Rules On Restraint Of Foreign Claims Against Third Parties
Campbells
Article
Voluntary Liquidations – Advance Preparation To Minimize Or Avoid 2018 Fees
DMS Governance Ltd
Article
CIIPA: The Changing Face Of Accountancy
Cayman Finance
Article
Updated Policy On Audit Waivers For Cayman Funds
Harneys
Article
Welcome Changes To CIMA's Policy On Audit Exemptions: Fast Action Required
Appleby
Article
Termination Of Cayman Vehicles - Act Quickly To Avoid 2016 Annual Fees And Audit Expenses
Ogier
Article
Cayman Counsel Series: CIMA Deregistration - Stub Period Audit Waivers
Ogier
Article
Cayman’s Auditors Oversight Authority Joins International Forum
Cayman Islands Government
Article
Welcome Changes To CIMA's Policy On Audit Exemptions: Fast Action Required
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.
Appleby
Article
Termination Of Cayman Vehicles - Act Quickly To Avoid 2016 Annual Fees And Audit Expenses
CIMA has historically allowed registered funds that have operated but are now being terminated to apply for a part-year audit waiver when the initial termination filings are made.
Ogier
Article
Cayman Counsel Series: CIMA Deregistration - Stub Period Audit Waivers
We're bringing you bite size insights and a fresh point of view on current legal trends and forces shaping the market for those doing business with the Cayman Islands.
Ogier
Article
Cayman’s Auditors Oversight Authority Joins International Forum
Mr Michael Austin, Chairman of the Board of the Auditors
Oversight Authority (AOA), is pleased to report AOA's
application for membership in the International Forum of
Independent Audit Regulators (IFIAR) has been approved and AOA is
now a member of IFIAR.
Cayman Islands Government
Article
The Auditors Oversight Law 2011
Appleby
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Landmark Canadian Tax Law Decision That Limits CRA's Authority Under Section 231.2 Of Income Tax Act: Canada (National Revenue) V Shopify Inc., 2025 FC 968
Rotfleisch & Samulovitch P.C.
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Can CRA Require A Taxpayer To Prepare Net Worth Audit Schedules Under The New Section 231.1?
Rotfleisch & Samulovitch P.C.
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Rotfleisch & Samulovitch P.C.
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DHS Audit Of CBP's Centers Of Excellence And Expertise Yields Evidence Of Mismanagement
Braumiller Law Group, PLLC
Curated
How To Deal With A Cryptocurrency Tax Audit: Guidance From A Canadian Tax Lawyer
Rotfleisch & Samulovitch P.C.
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