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The Cook Islands is dedicated to its international financial services industry. Whether from a regulatory or development perspective, the Cook Islands provides clients and service providers with the resources to increase the value of their Cook Islands-based corporate or wealth management business in their overall planning. With increased regulatory requirements from international financial oversight groups, the Cook Islands has created a robust regulatory framework through the Financial Supervisory Commission and the Financial Intelligence Unit. Both regulate domestic and international financial entities and activities. The Business Trade Investment Board provides valuable information on business development in the Cook Islands. We encourage you to learn more about the Cook Islands through our Tourism Corporation. Come visit, you will leave reluctantly and committed to doing more with our international financial services industry.
The Cook Islands Financial Supervisory Commission is an independent body responsible for the supervision of regulated financial entities and financial services in the Cook Islands. It is the licensing authority for all financial institutions being banks, insurers, money-changing and remittance businesses and trustee companies. FSC also operates the Registry of International & Foreign Companies, Limited Liability Companies, International Trusts, Foundations, and International Partnerships.
The Cook Islands Financial Intelligence Unit is a specialized government group within FSC created to collect, analyze, and disseminate financial information and intelligence on suspected money laundering, the financing of terrorism activities and other serious offenses to the appropriate authorities in the cook Islands and internationally approved organizations and countries.
The Business Trade Investment Board is a government funded organization responsible for the development, promotion and facilitation of private sector initiatives in the areas of Business, Trade and Investment. We endeavor to provide effective services to micro, small and medium enterprises (MSME's) and foreign investment partners to establish a long term sustainable future for the Cook Islands . We aspire for economic growth and prosperity for the people of the Cook Islands.
Mutual Evaluation Report (MER)
Factsheets
Cook Islands Review
Events
In light of COVID-19, we are regularly reviewing our events calendar, so please check back for updates.
Articles
PTC'S and the Cook Islands Solution - Available here
Digital Media
Digital Media
Legislations
The Cook Islands is known internationally for its legal framework that focusses on protecting the wealth of individuals and organisations. Through its suite of financial services legislation, the Cook Islands offers stand-alone vehicles or structures, including trusts, foundations, corporations and partnerships, designed to meet the wealth management needs of an international client base.
International Trust
International Trusts Amendment 1985
International Trusts Amendment 1989 No23
International Trusts Amendment 1989 No31
International Trusts Amendment 1991
International Trusts Amendment 1995-96
International Trusts Amendment 1999
International Trusts Amendment 2004
International Trusts (Prescribed Fees) (Amendment) Regulations 2014
International & Foreign Companies
International Companies (Prescribed Fees) (Amendment) Regulations 2014
Limited Liability Companies
Limited Liability Companies (Prescribed Fees) (Amendment) Regulations 2014
International Partnerships
International Partnership Amendment 1999
International Partnership Amendment 2004
International Partnership (Prescribed Fees) (Amendment) Regulations 2014
Banks
Banking Amendment Act 2012
Captive Insurance
Insurance
Insurance Amendment Act 2009
Insurance Amendment Act 2011
Insurance Amendment Act 2012
Insurance Amendment Regulations 2019
Trustee Companies
Cook Islands Finance provides these links to legislation on a best efforts basis and is not able to guarantee accuracy. All enquiries related to statutes, regulations and codes should be directed to the Clerk of Parliament of the Cook Islands who will be able to provide copies of legislation in accordance with Parliament's conditions of access and supply. Contact details are as follows: