Under Cayman Islands company beneficial ownership legislation (the Legislation), certain Cayman Islands companies are required to maintain details of their beneficial owners and relevant legal entities on a beneficial ownership register (a Register). Registers are not publicly available, although they can be searched in limited circumstances by the competent authority in the Cayman Islands. This guide explains which companies are in scope of the Legislation and which are exempt, who is classed as a beneficial owner and a relevant legal entity, and the obligations for in scope companies and those who hold interests in them.