Modern. Responsive. Global.



Annual Reports Cook Islands Finance Annual Report 2018-2019. Available here. The Cook Islands Review Winter 2018. Available here. Autumn 2018. Available here. Summer 2018. Available here. Spring 2017. Available here. Winter 2017. Available here. Autumn 2017. Available here. Summer 2017. Available here.


Financial Supervisory Commission
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.
Financial Intelligence Unit
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. Business Trade Investment Board
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. Cook Islands Tourism Corporation
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)

MER 2018 (Highlights) - Available here MER 2018 (Comparison Tables Memo) - Available here. MER 2018 (Complete) - Available here. MER 2018 (FATF Recommendations Comparison Table) - Available here. MER 2018 (FATF Immediate Outcomes Comparison Table) - Available here.


Overview of the Cook Islands available here. Cook Islands International Trusts available here. Cook Islands Wealth Protection available here. Carrying on Trust Company Business available here. Cook Islands Foundations available here. Cook Islands Captive Insurance available here. Cook Islands International Trusts Act: Section 13B available here. Cook Islands limited liability Company available here.

Cook Islands Review

Summer 2020. Available here. Spring 2020. Available here. Winter 2019. Available here. Summer 2019. Available here.


In light of COVID-19, we are regularly reviewing our events calendar, so please check back for updates.


PTC'S and the Cook Islands Solution - Available here Asia Business Law Journal - Published 20 July 2020 Best in Class Financial Services - Available here CEO Insight - Published 2020 A Wealth of Reasons to Revisit the Cook Islands - Available here CEO Insight - Published 2020 The Cook Islands Leads the Way - Available here Asia Business Law Journal - Published 27 March 2019 To Protect and To Preserve - Available here Step Journal, Vol 26, Issue 1 World-Leading and Compliant - Available here CEO Insight - Published November 2018 Wealth Management: The Cook Islands Solution - Available here China Offshore 7th Annual Trust & Foundations Guide 2016

Digital Media

Digital Media

FSDA Strategic Plan 2020 - The Next Five Years


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.

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:

Parliamentary Services Clerk PO Box 13 Nikao Rarotonga Cook Islands Phone: (682) 26500 Fax: (682) 21260 Email: