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Mutual Funds Act

FUNDAMENTALSInternal Audit
Internal vs External Audit

What is the difference between internal audit and external audit for a Cayman Islands fund?

June 1, 2026

Internal audit and external audit serve fundamentally…

FUNDAMENTALSEconomic Substance

Do Cayman Islands funds themselves need to satisfy Economic Substance requirements?

May 7, 2026

Cayman investment funds themselves are not subject to the…

FUNDAMENTALSCorporate Services
Cayman Islands Monetary Authority (CIMA) Regulations

Who regulates the Cayman Islands financial services industry, and what authority does CIMA have?

May 5, 2026

The Cayman Islands Monetary Authority (CIMA) is the sole…

FUNDAMENTALSCorporate Services

How does the Cayman Islands legal system work, and why does it matter for international investors?

May 5, 2026

The Cayman Islands operates under English common law with…