Regulatory Calendar 2023 - Waystone

      Regulatory Calendar 2023

      Keep pace with the ever-changing regulatory landscape using our Cayman Islands regulatory deadlines calendar.

      At Waystone we understand that comprehensive and concise solutions for documentation and reporting goes hand-in-hand with building effective and efficient governance.

      Our experienced and tenured teams of regulatory compliance, corporate and governance professionals bring together best in class, cost-effective solutions designed to establish and enhance compliance policies, improve accuracy and efficiency in the data validation and filing processes and streamline the documentation associated with tracking compliance.

      Waystone is best placed to help you keep pace with the ever-changing regulatory landscape, with solutions that can be tailor-made to fit the most complex of needs.

      2023 Cayman Islands regulatory deadlines

      Regulatory Deadline Filing Authority
      1 January 2023 Obligation to provide a KID for funds offered to private clients (Either a Swiss KID or a PRIIPs KID) FINMA
      15 January 2023 CIMA fee payments for all entities registered with CIMA CIMA
      15 January 2023 Annual declaration for directors registered with CIMA under the Director Registration and Licensing Act CIMA
      15 January 2023 Annual declaration for entities registered as a Registered Person under the Securities Investment Business Act CIMA
      31 January 2023 Economic Substance Notification Registrar of Companies
      31 January 2023 Annual Return and payment of annual fees for all companies and partnerships incorporated or registered in the Cayman Islands (including foreign partnerships and companies) Registrar of Companies
      15 March 2023 IRS Form 1065 filing due IRS
      31 March 2023 Annual AML training for directors Our AML Compliance specialists have developed an online, self-administered AML compliance training module specifically designed for financial services practitioners conducting relevant financial business with respect to Cayman fund vehicles and management companies.
      30 April 2023 Deadline for the filing of the Swiss audited annual reports for funds offered to private investors with a financial year end at 31 December FINMA
      30 April 2023 Registration for entities defined as Financial Institutions under CRS and FATCA legislation that started business between 1 May 2022 and 29 April 2023 DITC
      30 June 2023 Audited financial statements for mutual funds and private funds with a financial year end of 31 December 2022 CIMA
      30 June 2023 FAR Form for mutual funds and private funds with a financial year end of 31 December 2022 FAR Form CIMA
      June/July Mid-year legal and regulatory compliance
      31 July 2023 CRS and FATCA reporting for all Financial Institutions; Access to DITC Portal DITC
      31 August 2023 Deadline for the filing of the Swiss semi-annual reports for funds offered to private investors with a financial year end at 31 December FINMA
      1 September 2023 Date by which strike off application must be submitted for an entity to be dissolved on 31 December 2023 Registrar of Companies
      15 September 2023 CRS Compliance Form for the year ending 31 December 2021 CRS Compliance Form DITC
      15 September 2023 IRS Form 1065 extension filing deadline IRS
       06 October 2023 Date by which a Company should be placed in voluntary liquidation to ensure CIMA deregistration is submitted first week of Dec and allow time for completion before year end Registrar of Companies and CIMA
      01 November 2023 Date by which strike off application must be submitted for an entity to avoid 2024 fees Registrar of Companies
      2023 November Annual base tax for funds offered to private investors
      1 December 2023 Date by which an entity must be put into voluntary liquidation to avoid 2023 fees CIMA
      8 December 2023 Date by which final Audit should be completed and CIMA deregistration submitted for approval to avoid 2024 fees CIMA
      Variable. Within twelve months of the financial year end (FYE) of the relevant entity. For relevant entities that carried on any relevant activity during 2023, with a FYE during 2022, an Economic Substance Return or details of Tax Residency in a jurisdiction outside the Cayman Islands. DITC
      Ongoing Beneficial Ownership information or exemption Registrar of Companies

       

      2023 US regulatory deadlines

      Due Date Subject Regulator
      10 January 2023 Form 13H-Q SEC
      14 February 2023 Form 13H-A SEC
      14 February 2023 Schedule 13G SEC
      14 February 2023 Form 13F SEC
      1 March 2023 Form PF – Large Hedge Fund Advisers SEC
      31 March 2023 Form ADV Annual Updating Amendment SEC
      10 April 2023 Form 13H-Q SEC
      30 April 2023 Deliver Form ADV Part 2A to Clients
      30 April 2023 Deliver Privacy Policy to Investors
      30 April 2023 Annual Audit of Funds (for private funds with 12/31 FYE)
      30 April 2023 Deliver Annual Audit of Funds to Investors
      30 April 2023 Form PF – Annual Update (all other advisers) SEC
      15 May 2023 Form 13F SEC
      30 May 2023 Form PF – Large Hedge Fund Advisers SEC
      15 June 2023 Cayman Islands – Annual Audited Financial and FAR – Due 6/30
       3 July 2023 Cayman Islands – FATCA Return Filings (due as of 7/31 each year)
      10 July 2023 Form 13H-Q SEC
      14 August 2023 Form 13F SEC
      29 August 2023 Form PF – Large Hedge Fund Advisers SEC
       10 October 2023 Form 13H-Q SEC
      31 October 2023 Form D Annual Amendment SEC
      14 November 2023 Form 13F SEC
      29 November 2023 Form PF – Large Hedge Fund Advisers SEC

      Have questions about these regulatory deadlines? Contact a Waystone representative today to learn more.

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