Quarterly Update

Cayman Regulatory Update – Q2 2026

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10 April 2026

Quarterly Update

This Regulatory Update provides a snapshot of the key legal developments in the Cayman Islands over the last quarter, including:

changes to annual fees for regulated funds;
amendments to the beneficial ownership regime;
system enhancements for company filings;
legislative changes for tokenised funds; and
updates in relation to filing deadlines under the CRS 2.0 and the Crypto Asset Reporting framework.

See below for more details on the topics covered in this Update.

Key Cayman Updates in Q2 2026

CIMA Notice – Revisions to annual fees for mutual and private funds	Amendments to the beneficial ownership regime
Industry Advisory – System enhancements to company filings	Industry Advisory – Deadline extension for certain information to be filed under CRS 2.0
Participating and reportable jurisdictions lists for CRS	Legislative amendments for tokenised funds
Regulatory measures for VASPS	CIMA Notice – Importance of a Comprehensive Crisis Management Framework and CIMA’s Commitment to Implementation
CIMA publishes Thematic Review on Outsourcing	CIMA’s Regulatory Handbook – Enforcement Manual updated
Special Economic Zones (Amendment) Regulations	Industry Advisory – Deadline extended for registration under CARF
Proceeds of Crime (Amendment) Bill, 2026	Companies Act (2026 Revision) – Erratum
Mourant Regulatory Conference and Workshops	Mourant Guides and Updates
Mourant online AML and AEOI compliance training

For additional information or for any questions, please reach out to your usual Mourant contact or one of the key contacts on this page.

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Cayman Islands

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This update is only intended to give a summary and general overview of the subject matter. It is not intended to be comprehensive and does not constitute, and should not be taken to be, legal advice. If you would like legal advice or further information on any issue raised by this update, please get in touch with one of your usual contacts. You can find out more about us and access our legal and regulatory notices at mourant.com. © 2026 MOURANT ALL RIGHTS RESERVED