Compliance Calendar Cayman Islands: Accounting, Financial Reporting and Regulatory Deadlines

Americas Region: Cayman Islands

Staying ahead of regulatory and financial reporting obligations is an essential part of running a compliant and well governed business. The following compliance calendar provides a practical overview of key accounting, financial reporting and regulatory deadlines for entities incorporated or operating in the Cayman Islands, covering CIMA requirements, books and records, financial statements, economic substance, FATCA and CRS reporting requirements, and annual return filings.

Anomaly International supports Cayman entities by preparing their books and records and financial statements to assist with regulatory requirements, FATCA and CRS reporting obligations and economic substance returns. Our team will also liaise with auditors throughout the audit process and prepare Fund Annual Returns (FARs) to be filed with CIMA.

If you have a Cayman entity, Anomaly International can look after all your accounting and financial reporting needs.

Please reach out to paul.young@anomalyinternational.com to discuss further.

Cayman Islands
Category	Key Dates	Entities	Description
Financial Statements (Regulated)	6 months post year end	CIMA registered Mutual and Private Funds	Regulated funds must file audited annual financial statements and a Fund Annual Return (FAR) with CIMA within 6 months of their financial year end. From 2026, the FAR filing fee is consolidated into the single CIMA annual fee due 15 January.
Financial Statements (Non-Regulated)	No filing required	Exempted Companies, Foundations, Partnerships not registered with CIMA	Unregulated Cayman entities are not required to prepare or file financial statements. Entities must maintain adequate accounting records internally.
Fund Annual Return (FAR)	6 months post year end	CIMA registered Mutual and Private Funds	Annual return to be filed together with the audited financial statements.
FATCA Reporting	31 July 2026 From 2027: 30 June	All Cayman Reporting Financial Institutions (banks, funds, trusts, brokers, insurance)	FATCA annual returns for the 2025 reporting year are due via the DITC Portal by 31 July 2026. From 2027 (under CRS 2.0), the FATCA deadline aligns with the consolidated CRS deadline of 30 June. New Financial Institutions must register with the DITC. Entities that became FIs in 2025 have a transitional registration deadline of 30 April 2026; from 2026 onward, new FIs must register by 31 January of the following year.
CRS Annual Return	Annual Return: 31 July 2026 Compliance Form: 15 September 2026 From 2027: 30 June	All Cayman Reporting Financial Institutions (banks, funds, trusts, brokers, insurance)	CRS Annual Return for 2025 data is due by 31 July 2026. From 2027, both the CRS Annual Return and CRS Compliance Form for 2026 data are consolidated into a single 30 June deadline under CRS 2.0. CRS 2.0 (effective 1 January 2026) expands reportable assets to include crypto-assets and e-money products, and introduces a mandatory Cayman resident Principal Point of Contact (PPoC) for all FIs (deadline to appoint: 31 January 2027).
CARF (Crypto Asset Reporting Framework)	Registration: 31 January 2027 First Reports: 2027	Reporting Crypto-Asset Service Providers (exchanges, brokers, ATM operators, intermediaries)	CARF became effective in the Cayman Islands on 1 January 2026. RCASPs must register with the DITC by 31 January 2027. First annual CARF reports covering 2026 calendar year data will be due in 2027 (exact date to be confirmed by DITC). Scope includes crypto exchange services, transfer services, and intermediation involving crypto-assets. Traditional financial institutions already reporting under CRS may have expanded obligations.
CIMA Annual License Fees	15 January Penalties from 16 January	All CIMA regulated entities	Annual CIMA fees are due by 15 January for all regulated entities. Director registration renewals under the Directors Registration and Licensing Act are also due by this date. From 2026, the consolidated annual fee structure replaces the previous separate FAR payment. Penalty accrues from 16 January. Persistent non-payment can result in suspension or revocation of the CIMA license.
Annual Return and Government Fees	Preferred: 31 January Hard: 31 March Penalties: 1 April	All Cayman incorporated entities	Annual return and government fees must be paid to the General Registry. From 2026, a new USD 122 annual fee applies to the registered office of each exempted limited partnership. An Economic Substance Notification (ESN) via the DITC Portal / CAP is a mandatory prerequisite and it must be submitted before the annual return can be filed. Entities struck off for non payment for 12+ months may be dissolved.
Economic Substance Notification (ESN)	Before Annual Return	All Cayman legal entities	Every Cayman entity must file an ESN each year via the DITC Portal as a prerequisite to the General Registry annual return. The ESN classifies the entity as in scope or out of scope for economic substance purposes. Investment funds (registered with CIMA) are exempt from the full ESR but must still file an ESN confirming their exemption status.
Economic Substance Return (ESR)	12 months post year end	In scope 'relevant entities' carrying out a 'relevant activity' (banking, insurance, fund management, financing & leasing, HQ, distribution, shipping, IP, holding)	Relevant entities that earn income from a relevant activity must file a full ESR with the DITC within 12 months of their financial year end, demonstrating adequate people, expenditure and premises in Cayman. Investment funds and fund limited partnerships are exempt from the ESR (but not the ESN). Penalties for failure to meet the economic substance test range from USD 10,000 to USD 100,000 per year.
Beneficial Ownership Register (BOR)	Any changes by the end of each month	Cayman companies, LLCs, foundation companies, ELPs, LPs, LLPs	All Cayman entities (except those granted exemptions, such as regulated investment funds) must maintain current beneficial ownership information with the General Registry. Updates must be filed within the monthly cycle. Any changes in beneficial owners must be reported by the end of the month in which the change occurs. Regulated investment funds may file a notification confirming their ongoing exemption in lieu of full BOR disclosure.

*Please note that this calendar is intended as a general guide only and should not be relied upon as legal or professional advice. Deadlines and requirements are subject to change and we recommend seeking tailored advice for your specific circumstances.