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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Regulatory Calendar 2023

2023 Cayman Islands regulatory deadlines

2023 US regulatory deadlines

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