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Securities Investment Business Act

FUNDAMENTALSAccounting
outsourced accounting

How does outsourced accounting work for a Cayman Islands investment managers?

May 27, 2026

Outsourced accounting for a Cayman Islands investment…

FUNDAMENTALSAccounting
Fractional CFO

What is the difference between a fractional CFO and a full-time CFO for a Cayman Islands entity?

May 27, 2026

A fractional CFO provides part-time strategic financial…

FUNDAMENTALSAccounting
Fractional CFO

When does a Cayman Islands fund or company need a fractional CFO?

May 27, 2026

A fractional CFO is an experienced financial executive…

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…

FUNDAMENTALSEconomic Substance
Relevant activities

What counts as a relevant activity for Economic Substance purposes in the Cayman Islands?

May 7, 2026

AMLFUNDAMENTALS

How does CIMA assess an investment manager’s AML framework during an on-site inspection?

May 4, 2026