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Search by Practice Area (key contacts only), Highly skilled and internationally respected work force, Efficient and experienced court system with the UK Privy Council as the ultimate appellate court, A regulatory framework that is fully compliant with international financial, banking and prudential standards, Access via latest technology to all major financial centres and capital markets, Easily accessible from North and South America and Europe, Political stability and status as a British Overseas Territory. Associate, Cayman Islands Institute of Professional Accountants.

As a leading and competitive international financial centre, the Cayman Islands has established its regulatory framework based on relevant international standards of supervision and co-operation with both local and overseas regulatory authorities. Public practitioners may also be subject to assessments as prescribed on competence, integrity, capability, accessibility and commitment. The Cayman Islands Stock Exchange (CSX) listing rules requires listed companies to have their statements audited in accordance with ISA or another set of standards approved by CSX.

Due to the overlap in responsibilities, in 2017, CIIPA and AOA signed a memorandum of understanding (MoU) to clarify the role of CIIPA and AOA with respect to auditors and auditing firms of market traded companies.

Thank you for your interest in our publications. The MoU was executed in February 2017 and it was decided that CIIPA could continue carrying out QA reviews for all audits. Please see our full Disclaimer for additional information. Includes general information, history, links to directories, government agencies, and services. Managing Partner

jwolf@campbellslegal.com

In the event of deficiencies, CIIPA will delay undertaking an investigation if the AOA is already or planning to investigate and would subsequently determine appropriate next steps. sfolpp@campbellslegal.com The Accountants Law of 2016 establishes the CIIPA as well as licensing and registration requirements for the profession. Auditors of all companies are required to be a Practitioner Member of CIIPA and have a practicing license.

The Companies Registry has played an integral part in the development of the Cayman Islands as a highly ranked financial centre in the international business community. AOA Recognized Auditors are subject to the AOA’s QA reviews and investigative and disciplinary procedures. The AOA has also contracted the ICAEW to carry out the QA inspections of listed entities. Floor 35, Room 3507 In addition, listed companies are subject to the listing rules of the Cayman Islands Stock Exchange (CSX) which require financial statements to be prepared in accordance with IFRS or US, UK, or Canadian GAAP. Additionally, in 2016, CIIPA engaged in discussions with Cayman Islands Monetary Authority to draft a memorandum of agreement (MoA) to replace a previous protocol from 2007 that would provide for more cooperation regarding QA reviews, the registration of firms, and the licensing process. ":"&")+"url="+encodeURIComponent(b)),f.setRequestHeader("Content-Type","application/x-www-form-urlencoded"),f.send(a))}}}function B(){var b={},c;c=document.getElementsByTagName("IMG");if(!c.length)return{};var a=c[0];if(! !b.a.length)for(a+="&ci="+encodeURIComponent(b.a[0]),d=1;d=a.length+e.length&&(a+=e)}b.i&&(e="&rd="+encodeURIComponent(JSON.stringify(B())),131072>=a.length+e.length&&(a+=e),c=!0);C=a;if(c){d=b.h;b=b.j;var f;if(window.XMLHttpRequest)f=new XMLHttpRequest;else if(window.ActiveXObject)try{f=new ActiveXObject("Msxml2.XMLHTTP")}catch(r){try{f=new ActiveXObject("Microsoft.XMLHTTP")}catch(D){}}f&&(f.open("POST",d+(-1==d.indexOf("?")?"? Additionally, the AOA may conduct investigations and issue sanctions as deemed necessary for auditors of market traded companies in accordance with its authorities stipulated in the Auditors Oversight Law of 2011 as amended. These laws refer to generally accepted accounting principles without specifying accounting standards to be applied. Phone: +1 345 949 2648  Fax:+1 345 949 8613. In the Cayman Islands only companies that are regulated by the Cayman Islands Monetary Authority (CIMA) are required to prepare, publish, and file financial statements. Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page. Insights, resources and tools from leading voices in accountancy and business. Campbells enjoys an excellent reputation for its litigation strength and expertise in all aspects of commercial litigation, insolvency and investment fund disputes. Campbells has been established for over 50 years and advises on both Cayman Islands and British Virgin Islands law and offers our clients in the wider Asia Pacific region direct access to our offshore legal services in their own time zone. In practice, however, the standards applied depends on the client due to the international nature of business in the Cayman Islands and the majority of financial statements are prepared under U.S. GAAP or IFRS.

The Cayman Islands offer their corporations many benefits including political & economic stability, fast incorporation, low registration fees, and the ability to own a corporation as the sole shareholder and director. We have extensive experience in cross-border liquidations and corporate reorganisations. In the Cayman Islands, both the Cayman Islands Institute of Professional Accountants (CIIPA) and the Auditors Oversight Authority (AOA) are authorized to conduct quality assurance (QA) reviews in accordance with each entities’ founding legislation and subsequent amendments.



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