Compliance deadlines — CIMA

Filing and fee deadlines drawn from Cayman Islands Monetary Authority's own published instruments — each row links the instrument it comes from.

Deadlines are extracted and curated from the source instruments and human-reviewed, but instruments change and transitional rules apply — always verify against the linked instrument and the regulator's own site before relying on a date. This page is not legal advice.

Recurring obligations

Deadline	Action required	Applies to	Source instrument
Annually with effect from 1 January each year Annual	Review and renegotiate the agreed scale of hourly rates for official liquidator remuneration.	liquidation committees, official liquidators	Insolvency Practitioners' Regulations (2026 Consolidation)
On or before 15 January each calendar year Annual	Renew your DRLL registration or licence via the Director Gateway to continue providing directorship services.	registered/licensed directors of covered entities	Common Regulatory and Thematic Issues Pt 2 (2016-10-01)
On or before 15 January each year Annual	Submit the prescribed information and pay the prescribed annual fee to CIMA (a monthly surcharge of one-twelfth of the fee applies for late payment).	Master Funds, Registered Persons (under the Securities Investment Business Law), SIBL Registered Persons, banks, companies management licensees, corporate directors, corporate directors (companies), corporate services providers, insurance agents, insurance brokers, insurance managers, insurers (class A, class B, class C, class D), licensees under the Money Services Act, money services businesses, professional directors, professional directors (natural persons acting on 20+ covered entities), registered directors, registered directors (natural persons), registered directors (under the Directors Registration and Licensing Act, 2014), regulated mutual funds, regulated private funds, trust companies	Banks and Trust Companies Act (2025 Revision), Companies Management Act (2025 Revision), Directors Registration and Licensing Law, 2014 (Law 10 of 2014), Insurance Law, 2010 (Law 32 of 2010), Money Services Act (2024 Revision), Directors Registration and Licensing (Registration and Licensing) Regulations, 2014, 2021 Annual Declaration for Registered Persons – ADR 046 – 75 (2020-12-07), Director Ling Zhang Warned for Failure to Provide Prescribed Information & Pay Annual Fee (2023-09-11) +4 more instrument(s)
31 January (Q4 prior-year return) Quarterly	Submit the Q4 Money Services Business Quarterly Return, Currency Transaction Report, Credit Union/Building Society Quarterly Return, Foreclosure Disclosure Form, Controlled Subsidiary Declaration, LBS Survey, DBA Form and VASP Quarterly Financial Return to CIMA.	Banks, Building Societies, Credit Unions, Money Services Business, Virtual Asset Service Providers (VASPs)	Reporting Schedule 2026
On or before 31 January each year Annual	File the annual declaration with CIMA and pay the prescribed fee.	Banks, Restricted Trusts, Trust Companies, Unrestricted Trusts, controlled subsidiaries, controlled subsidiaries of licensees, private trust companies	Banks and Trust Companies Act (2025 Revision), Banks and Trust Companies (Licence Applications and Fees) Regulations (2026 Revision), Private Trust Companies Regulations (2026 Revision), Reporting Schedule 2026
By 31 March each year Annual	Ensure the annual renewal fee is paid before 31 March, after which the licence lapses forthwith.	companies management licensees, corporate services providers	Companies Management Act (2025 Revision)
By 31 March following the notice period Annual	Transfer monies from any dormant account to the Government where no qualifying transaction was effected by the account holder.	Class A insurers, banks, building societies, credit unions, other financial institutions declared to be account providers, trust companies	Dormant Accounts Law (2011 Revision)
On or before 31 March each year Annual	Submit the annual certificate of compliance to the Minister and CIMA.	Class A insurers, Company Managers, Corporate Service Providers, banks, building societies, credit unions, other financial institutions declared to be account providers, trust companies	Dormant Accounts Law (2011 Revision), Cayman Islands Monetary Authority Fee Schedule
30 April (Q1 return) Quarterly	Submit the Q1 Money Services Business Quarterly Return, Currency Transaction Report, Credit Union/Building Society Quarterly Return, Foreclosure Disclosure Form, LBS Survey, DBA Form and VASP Quarterly Financial Return to CIMA.	Building Societies, Credit Unions, Money Services Business, Virtual Asset Service Providers (VASPs)	Reporting Schedule 2026
On or before 30 April each year Annual	Submit the AML Return (VASPs) and the Relevant Financial Business Self-Declaration Return (Insurance) to CIMA.	Insurance Agents, Insurance Brokers, Insurance Companies, Insurance Managers, Virtual Asset Service Providers (VASPs)	Reporting Schedule 2026
On or before 30 June each year Annual	Submit the AML Return to CIMA.	Banks, Building Societies, Credit Unions, Development Banks	Reporting Schedule 2026
On or before 30 July each year Annual	Submit the AML Return to CIMA.	Company Managers, Corporate Service Providers, Mutual Fund Administrators, Registered Persons, Restricted Trusts, Securities Investment Business Licensees, Unrestricted Trusts	Reporting Schedule 2026
31 July (Q2 return) Quarterly	Submit the Q2 Money Services Business Quarterly Return, Currency Transaction Report, Credit Union/Building Society Quarterly Return, Foreclosure Disclosure Form, Company Managers'/CSP/Unrestricted Trusts Bi-Annual Report, LBS Survey, DBA Form and VASP Quarterly Financial Return to CIMA.	Building Societies, Company Managers, Corporate Service Providers, Credit Unions, Money Services Business, Unrestricted Trusts, Virtual Asset Service Providers (VASPs)	Reporting Schedule 2026
On or before 31 July each year Annual	Notify each dormant account holder in writing, or publish a notice in the Gazette and other media where direct notification is not possible.	Class A insurers, Insurance Agents, Insurance Brokers, Insurance Companies, Insurance Managers, Portfolio Insurance Companies, banks, building societies, credit unions, other financial institutions declared to be account providers, trust companies	Dormant Accounts Law (2011 Revision), Reporting Schedule 2026
31 October (Q3 return) Quarterly	Submit the Q3 Money Services Business Quarterly Return, Currency Transaction Report, Credit Union/Building Society Quarterly Return, Foreclosure Disclosure Form, LBS Survey, DBA Form and VASP Quarterly Financial Return to CIMA.	Building Societies, Credit Unions, Money Services Business, Virtual Asset Service Providers (VASPs)	Reporting Schedule 2026
Before 31 December each year Annual	Complete DRLL surrender requirements before year-end to avoid accruing the next year's annual director fee.	registered/licensed directors of covered entities	Common Regulatory and Thematic Issues Pt 2 (2016-10-01)
Annually, coinciding at a minimum with the Licensee's financial year end (as part of the annual return) Annual	Submit a current validation report and report ICM results to CIMA as part of the annual return.	Class B, C and D insurers, insurance licensees under the Insurance Law, 2010	Regulatory Procedure - Submission process for Licensees seeking approval to use an Internal Capital Model to calculate the Prescribed Capital Requirement
At each filing date Annual	Calculate and record the prescribed capital requirement (PCR) using the form in Part 2 of Schedule 2.	Class B insurers, Class C insurers, Class D insurers, portfolio insurance companies (PICs)	Insurance (Capital and Solvency) (Classes B, C and D Insurers) Regulations (2018 Revision), Insurance (Portfolio Insurance Companies) Regulations (2026 Revision)
At least once in each month Monthly	Deposit beneficial ownership information and confirmation-of-exemption information with CIMA (the competent authority).	corporate services providers	Beneficial Ownership (Companies) Regulations (2022 Revision)
At the beginning of each financial year Annual	Confirm to Non-Executive Directors their ongoing minimum time commitment.	regulated entities	Rule on Corporate Governance for Regulated Entities (April 2023)
At the end of each quarter Quarterly	Calculate and record the minimum capital requirement, prescribed capital requirement, and enhanced prescribed capital requirement (if applicable) in the Schedule 2 format.	Class A insurers, external insurers, local insurers	Insurance (Capital and Solvency) (Class A Insurers) Regulations, 2012
By the 15th of the following month (5 working days after reporting date) Monthly	Submit the Basel III Liquidity Coverage Ratio, Net Stable Funding Ratio and Minimum Liquidity Ratio forms to CIMA.	Banks	Reporting Schedule 2026
Concurrently with the audited financial statements Annual	Publish the annual Pillar 3 disclosure report concurrently with the bank's audited financial statements.	bank holding companies (in respect of the Cayman banking group on a consolidated basis), banks incorporated in the Cayman Islands and regulated by CIMA under the Banks and Trust Companies Law	Rules and Guidelines on Market Discipline Disclosure Requirements (Pillar 3)
In the calendar year following first registration and each calendar year thereafter Annual	File the annual return with the Registrar of Cooperative Societies.	cooperative societies	Cooperative Societies Regulations (1997 Revision)
Not less than once each month Monthly	Deposit beneficial ownership information (or a no-change indicator) with CIMA's competent authority.	corporate services providers	Beneficial Ownership Transparency Regulations (2026 Revision)
On a quarter-end basis Quarterly	Calculate the capital measure and exposure measure for the leverage ratio on a quarter-end basis, unless CIMA specifies a different frequency.	banks, licensees holding a banking licence under the Banks and Trust Companies Law	Basel III Framework - Leverage Ratio Rules and Guidelines
On or before its filing date (the date its annual return is due under the Insurance Law) Annual	Furnish CIMA with the capital and solvency return by the insurer's filing date.	Class B insurers, Class C insurers, Class D insurers	Insurance (Capital and Solvency) (Classes B, C and D Insurers) Regulations (2018 Revision)
Within 15 business days of the end of the month (broker-dealers) or quarter (other licensees) Monthly for broker-dealers; quarterly for other licensees	Submit the required reporting statement to CIMA.	broker-dealers, securities investment business licensees	Securities Investment Business (Financial Requirements and Standards) Regulations, 2003
Within 20 days after the end of the six-month period following the financial year end Annual	Submit a written activity report on the fund to CIMA.	operators of retail mutual funds	Retail Mutual Funds (Japan) Regulations (2023 Revision)
Within 3 months of financial year-end Annual	Submit audited financial statements to CIMA.	Banks, Credit Unions, Development Banks, Money Services Business, Trust Companies	Reporting Schedule 2026
Within 3 months of the end of the reporting period Annual	Finalize and publish annual Pillar 3 disclosure reports within the same three-month post-period-end timeline used for audited financial statements.	Category 'A' banks, Category 'B' banks, banks	Clarifications to the Market Discipline Disclosure Requirements (Pillar 3) Rules and Guidelines (2022-08-02)
Within 30 calendar days following financial year end Annual	Pay the prescribed fee and submit the required year-end documentation to CIMA to obtain year-end approval of the audit waiver.	Class C insurance companies	Regulatory Policy - Exemption from the Audit Requirement for a Class C Insurance Company (May 2017)
Within 30 calendar days of the reporting date (each calendar quarter) Quarterly	Submit the completed Money Services Business Quarterly Return Form to CIMA.	Money Services Businesses, holders of a licence under the Money Services Law	Guidance Notes for the Completion of the Money Services Business Survey/Money Services Business Quarterly Return Form (March 2011)
Within 30 days of issuance at the end of each calendar quarter (first issued 30 September 2022) Quarterly	Complete and submit the VASP Travel Rule reporting and Banking Cash Flow Return surveys via STRIX DCM within 30 days of quarterly issuance.	Banking: Class A, Class B, Building Societies, Credit Union, Development Bank and Money Services Businesses, Virtual Asset Service Providers	Change in Distribution Method for AML Survey Forms (2022-08-19)
Within 6 months after financial year end Annual	Submit the private fund's annual return to CIMA covering the relevant financial year.	operators of private funds, private funds	Private Funds (Annual Returns) Regulations (2026 Revision), Private Funds Regulations (2022 Revision)
Within 6 months of financial year end Annual	Submit the annual return to CIMA, including audited financial statements, actuarial valuation, solvency certification and other prescribed information.	Alternative Investment Vehicles (AIVs), Cayman Islands AIFM, Class A insurer, Class C insurance companies, Company Managers, EU Connected Funds, EU Connected Manager, Limited Investor Funds, Mutual Fund Administrators, Mutual Funds, Private Funds, Private Funds (registered under the Private Funds Act), Securities Investment Business Licensees, auditors of regulated mutual funds, exempted companies applying to register as portfolio insurance companies, external insurer, fund operators, funds, insurance broker, insurance manager, insurers, insurers licensed under the Insurance Law, 2010, locally incorporated insurer, long-term insurers, mutual fund administrators, mutual funds, portfolio insurance companies, portfolio insurance companies (PICs), private funds, private funds (PFs) registered under the Private Funds Act, regulated mutual funds, restricted mutual fund administrators, retail mutual funds, securities investment business licensees/applicants, sub-funds of regulated mutual funds (segregated portfolios, sub-trusts, share/unit classes)	Insurance (Amendment) Law, 2013 (Law 16 of 2013), Insurance (Portfolio Insurance Companies) Regulations (2026 Revision), Insurance (Reporting) Regulations, 2013, Mutual Funds (Annual Returns) Regulations (2026 Revision), Mutual Funds (EU Connected Fund (Alternative Investment Fund Managers Directive)) Regulations, 2016, Retail Mutual Funds (Japan) Regulations (2023 Revision), Securities Investment Business (EU Connected Fund (Alternative Investment Fund Managers Directive)) Regulations, 2016, Rules and Statement of Guidance - Actuarial Valuations (December 2019) +18 more instrument(s)
Within 6 months of financial year end (or such extension as CIMA allows) Annual	Submit audited accounts prepared by a locally approved auditor to CIMA within six months of the financial year end.	Mutual Fund Administrators, Mutual Funds	Regulatory Policy - Local Audit Sign-off for Mutual Funds and Mutual Fund Administrators
Within 6 months of the last day of the year Annual	File the annual certificate of compliance with CIMA in the form set out in the Third Schedule.	Class A insurers, Class B insurers	Insurance (Forms) Regulations (2003 Revision)
Within six months of the end of each financial year Annual	Submit audited accounts together with the Fund Annual Return (FAR) to CIMA, unless an extension is granted.	mutual funds, private funds (companies, unit trusts, partnerships), regulated funds	Private Funds Law FAQs Update (2020-05-07), EReporting Notice - Audit Requirements and Filings: Regulated Funds FAQs (2019-06-17)
Within three months of the end of the reporting period Quarterly or semi-annual	Publish the required Pillar 3 disclosures (for reports required more frequently than annually) within three months of the end of the reporting period.	bank holding companies (in respect of the Cayman banking group on a consolidated basis), banks incorporated in the Cayman Islands and regulated by CIMA under the Banks and Trust Companies Law	Rules and Guidelines on Market Discipline Disclosure Requirements (Pillar 3)