《私募基金法》（2025年修订版）精选条款
本页选译与注册、年度审计及申报、估值、资产保管和现金监控直接相关的规定。本站不托管官方PDF；使用时应在开曼法例网站核对最新文本。
CIMA-PFA-20255. (1) Subject to subsection (3) and (6), a private fund shall not carry on or attempt to carry on business in or from the Islands unless —
(a) it has submitted an application for registration to the Authority in accordance with section 6 within twenty-one days after its acceptance of capital commitments from investors for the purposes of investments;
(6) A private fund required to be registered under subsection (1) shall not accept capital contributions from investors in respect of investments until it is registered by the Authority in accordance with section 7.
5. (1) 在不违反第(3)及(6)款的前提下，私募基金不得在群岛境内或从群岛经营或试图经营业务，除非——
(a) 其在接受投资者用于投资的资本承诺后二十一日内，已依照第6条向监管局提交注册申请；
(6) 根据第(1)款须予注册的私募基金，在监管局依照第7条将其注册前，不得接受投资者就投资作出的资本出资。
CIMA-PFA-202513. (1) A private fund shall have its accounts audited annually by an auditor approved by the Authority.
(4) A private fund shall, in such manner as the Authority may from time to time direct, send its audited accounts in respect of each financial year of the private fund to the Authority within six months of the end of that financial year or within such extension of that period as the Authority may allow.
14. A private fund shall, in respect of each financial year of the private fund, submit an annual return in the prescribed form which shall be accompanied by the prescribed fee.
13. (1) 私募基金应当每年由监管局认可的审计师对其账目进行审计。
(4) 私募基金应当按照监管局不时指示的方式，在该私募基金每个财政年度结束后六个月内，或在监管局允许的延长期限内，向监管局提交该财政年度的经审计账目。
14. 私募基金应当就其每个财政年度以规定格式提交年度申报表，并随附规定费用。
CIMA-PFA-202516. (1) A private fund shall have appropriate and consistent procedures for the purposes of proper valuations of its assets, which shall ensure that valuations are conducted in accordance with the requirements in this Act.
17. (1) Subject to subsection (3), a private fund shall appoint a custodian to perform the duties set out in subsection (2).
18. (2) The person appointed under subsection (1) shall —
(a) monitor the cash flows of the private fund;
(b) ensure that all cash of the private fund has been booked in cash accounts opened in the name, or for the account, of the private fund; and
(c) ensure that all payments made by investors to the private fund in respect of investment interests have been received.
16. (1) 私募基金应当制定适当且一致的程序，以对其资产进行恰当估值；该等程序应确保估值依照本法的要求进行。
17. (1) 在不违反第(3)款的前提下，私募基金应当委任保管人履行第(2)款规定的职责。
18. (2) 根据第(1)款获委任的人士应当——
(a) 监控私募基金的现金流；
(b) 确保私募基金的全部现金均已记入以私募基金名义开立或为其账户开立的现金账户；以及
(c) 确保投资者就投资权益向私募基金支付的全部款项均已收到。