CRS 102 – Introduction to the CRS Guidelines (Part 1) 

This course introduces the Cayman Islands CRS Guidelines and explains how they operate as the primary practical guidance for applying the CRS framework in the Cayman Islands. Participants will be guided through the legislative framework, exchange agreements, competent authority functions, key dates, information powers, and the classification of Financial Institutions, Non-Reporting Financial Institutions, and Non-Financial Entities. The course focuses on understanding how CRS obligations are structured and governed before moving into account-level procedures covered in CRS 103.