As one of the world’s leading global financial services centres, the Cayman Islands has long been committed to establishing and maintaining sound regulatory regimes that meet internationally recognized standards and enhance the reputation of its financial services industry.
The Auditors Oversight Authority (“AOA”) was established on 1 May 2012 by The Auditors Oversight Law and is charged with regulating and supervising auditors of market traded companies. The AOA is completely independent of the accounting and auditing profession.
As with other similar bodies around the world, the AOA’s overarching mission is to contribute to public confidence in the integrity of financial reporting through its oversight activities. The AOA is a member of International Forum of Independent Audit Regulators.
The Register of Recognized Auditors was updated on 6 March 2025.
Michael Austin, who has served as the AOA's Chairman since its inception, retire
Glen Wigney has been appointed as a director effective 22 November 2021 to serve
Michael Austin has been reappointed as the Chairman and Alister Mason has been r
Don Cockburn, who has served as the AOA's Managing Director since December 2013,
PwC has withdrawn from the Register of Recognized Auditors; the effective date o
Ernst & Young Ltd. was admitted to the Register of Recognized Auditors effective
BDO has withdrawn from the Register of Recognized Auditors; the effective date o
Grant Thornton has withdrawn from the Register of Recognized Auditors; the effec
The Rules effective 31 October 2017 replace those in effect from 1 December 2014
AOA becomes one of 22 signatories to the International Forum of Independent Audi
In March 2017, IFIAR released its fifth annual survey of findings identified by
The Auditors Oversight Law, 2011 ("AOL") established the AOA and the scope of it
On 25 July 2016, the EC extended the transitional period granted to the Cayman I
Sue Winspear replaces Garnet Harrison on the AOA Board in July 2016.
European Commission's process of assessing "equivalency" of the AOA oversight re
AOA completes first inspection
The AOA starts the registration of auditors.
The AOA has gazetted the listing of EU "regulated" markets under Section 2 of th
Regulations to the AOL and Rules have been published
