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Note: The following items marked with NEW have been recently added or updated.

Audited Financial Statements and Fund Annual Return Reporting Forms

Private Funds

The audited financial accounts and Fund Annual Return (FAR) for private funds are completed and submitted via CIMA’s Regulatory Enhanced Electronic Forms Submission (REEFS) system by utilising form PFR-049-77 or PFR-049-77-02. In contrast to the process for submitting the FAR for Mutual Funds and as noted on page 5 of the Private Fund FAR Completion Guide, designated submitters (i.e. local Cayman Islands auditor or other local service provider of the Private Fund) are able to download a copy of the FAR in Excel format within REEFS. The downloaded Excel file can then be sent to the party responsible for compiling the information. Once the Excel file has been populated and returned to the designated submitter, it can be uploaded within REEFS. The latest template for the PFR 049-77-02 is available to be downloaded from any PFR form, by using the option “Download Excel Document” from the top right menu.  It can also be downloaded here.

The Related Fund Entity Form (RFE Form) for private funds is submitted via REEFS by utilising form RFE-050-77. The RFE Form is only applicable to financial year-end filings up to 30 November 2021. Filings for 31 December 2021 and onwards do not require a RFE Form as it has been incorporated into the updated private fund FAR form (PFR-049-77-02). The comments in the above paragraph regarding designated submitters and the availability of a downloadable Excel file for the private fund FAR form equally applies to the RFE Form. In addition, a blank version of the Excel file (which excludes the fund name which is included when the Excel download option is utilised in REEFS) is also provided. 

Mutual Funds

All funds regulated under the Mutual Funds Act (as revised) (the "MFA") with a financial year-end of 30 June 2020 or later are required to submit the FAR Form Version 4.0. Various sections of the FAR Form Version 4.0 have been updated to collect additional information and data as outlined in the Mutual Funds (Annual Returns) (Amendment) Regulations, 2020. The relevant sections of the Completion Guide have also been updated to clarify the reporting requirements under those sections. 

All funds regulated under the MFA with a financial year-end prior to 30 June 2020 are required to submit the FAR Form Version 3.0 available on REEFS. The latest template for the FAR-016-22-04 is available to be downloaded from any FAR form, by using the option “Download Excel Document” from the top right menu.  It can also be downloaded here.

Cyber Incident Report

This form is intended to provide a systematic and standardised means of alerting the Authority of cyber breaches, and to provide periodic update reports through to incident resolution. A cyber incident should be reported immediately when it is deemed to have a material impact or has the potential to become a material incident. Material cyber threats may include instances of significant loss of data or system controls; potential to impact a significant volume of clients; where unauthorised parties are able to gain or has gained access to your systems; unauthorised parties are able to introduce material, software, viruses, or spyware to your systems; and/or alter or extract data from your systems. Forms should be submitted to    

Personal Questionnaire

The Authority requires that every director, officer, manager and shareholder who is a natural person holding more than 10%, who wishes to be appointed to a company licensed under Sections 4(1)(a), 11(1) and 11(2) of the Mutual Fund Administrators Licence (Applications) Regulations, complete a personal questionnaire and submit it with the supporting documentation described in Form MF3. See listed application forms above.

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