开曼群岛凭借成熟的法律体系、税收中立地位及高度灵活的基金架构，长期是全球离岸基金的首选设立地。随着国际监管环境持续趋严，开曼群岛金融管理局（CIMA）对受监管基金的合规要求不断提升——其中，自 2020 年起，CIMA 明确要求受监管基金须提交经审计的财务报表及 Fund Annual Return（FAR）年度申报表。遵守上述审计与申报要求，已成为开曼基金维持良好信誉、顺利运营及有序清算的前提条件。With a mature legal system, tax neutrality and highly flexible fund structures, the Cayman Islands has long been the jurisdiction of choice for offshore funds. As international regulation has tightened, the Cayman Islands Monetary Authority (CIMA) has raised its compliance requirements for regulated funds: since 2020 it has required audited financial statements together with the Fund Annual Return (FAR). Adherence to these audit and filing requirements constitutes a prerequisite for Cayman funds to sustain good standing, seamless operation and orderly liquidation.

依托 Russell Bedford International 在开曼的国际成员所（受 CIMA 认可并监管的审计师），我们的联合审计团队为开曼基金提供审计服务，负责提交经审计的财务报表和 FAR 表格，确保基金满足 CIMA 的合规要求。Working with Russell Bedford International’s Cayman-based member firm, a CIMA-approved and -regulated auditor, our joint audit team delivers audit services for Cayman funds. The team is responsible for submitting audited financial statements and FAR forms to ensure the funds meet CIMA’s compliance requirements.

此外，我们的联合团队可以为基金客户提供如下咨询：Our joint team also advises fund clients on:

• 首次审计期间延长、正常经营期审计期间延长以及最后一次审计期间延长的要求Extensions to the first, ongoing and final audit periods
• 审计豁免的条件及申请The conditions for audit exemption, and how to apply
• 投资标的估值的审核与专业建议Review of and advice on the valuation of investments

联系人：Contact: 刘燕燕Grace Liu　Grace_liu@huaander.com