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Deloitte Cayman Islands Technical Brief for Investment Funds

Accounting, Auditing and Regulatory

The Cayman Islands investment funds industry continues to exhibit moderate growth, with gains in the number of funds each quarter during 2023. At the end of September 2023, there were approximately 13,000 Mutual Funds (open-ended funds) registered in the Cayman Islands and approximately 16,500 registered Private Funds (closed-ended funds). The approximate 29,500 total registered funds compares to around 28,800 at the end of 2022.


Our 2024 Tech Brief shares perspectives into:

  • New and upcoming accounting and financial reporting standards that investment funds and their managers may have to contend with
  • Select regulatory matters and some updates to Cayman Islands regulations and laws
  • The voluntary liquidation process for Cayman Islands investment funds

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