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Act

Companies Act (2026 Revision)

Cayman Islands Monetary Authority (CIMA) · Cayman Islands

In force

Status per the Cayman Islands legislation register (legislation.gov.ky) (as at 2026-07-09)

View on CIMA's website Source document

Current version last checked: 2026-07-05

Summary

This is the official 2026 Revision of the Cayman Islands Companies Act, the principal statute governing the formation, structure, management, and winding up of companies and associations registered in the Cayman Islands. It consolidates the original 1961/1962 legislation together with dozens of subsequent amending laws through Act 11 of 2024, as revised under the Law Revision Act (2020 Revision) and gazetted on 29 January 2026, replacing the prior 2025 Revision. The document provided is largely the front matter (publishing history and full table of contents) and the endnotes (legislative history table); the substantive operative text of most sections was not included in the excerpt reviewed.

The Act applies broadly to companies incorporated or registered in the Cayman Islands, including companies limited by shares, companies limited by guarantee, unlimited companies, exempted companies, segregated portfolio companies, and associations not for profit, as well as to those seeking restructuring or winding-up relief before the Grand Court.

  • Incorporation and memoranda/articles of association
  • Share capital and capital reduction
  • Membership registers
  • Registered offices
  • Director and officer registers
  • Meetings
  • Accounts and audits
  • Inspections
  • Contracts
  • Arrangements/reconstructions
  • Company restructuring and winding up (including restructuring officer appointments)

Because the substantive provisions were elided from the text supplied, this summary is based primarily on the Act's arrangement of sections and its consolidated legislative history rather than a review of the full operative language. Specific compliance obligations (e.g., exact filing periods, forms, and penalty amounts) are set out in the individual sections (such as those on annual returns of members, registers of directors/officers, and registers of mortgages) but could not be independently confirmed from the material reviewed here, so readers should consult the full text via the source link for the precise operative requirements.

Key obligations

  • Companies must maintain a register of members and keep it available for inspection (per sections on register of members and inspection of register)
  • Companies must file an annual list of members and return of capital, shares, and calls with the Registrar (per section on annual list of members and return of capital)
  • Companies must maintain and update a register of directors and officers and notify the Registrar of changes, subject to penalty for failure to do so (per sections on filing deadline for updated list of directors and penalty for failing to notify changes)
  • Companies must maintain a register of mortgages (per section on register of mortgages)
  • Companies must maintain a registered office and notify the Registrar of its situation and any changes (per sections on registered office and notice of situation of registered office)
  • Limited companies must publish their name as required, subject to penalties for non-publication (per sections on publication of name and penalties on non-publication)
  • Companies designated as not-for-profit under section 80 must comply with related obligations and are subject to examination by the Registrar and penalties for breach (per sections 80A-80E)

Applies to

companies limited by shares, companies limited by guarantee, unlimited companies, exempted companies, segregated portfolio companies, associations not for profit, foreign companies operating in the Cayman Islands

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Version history

2026-07-05

source file (current)