The Register of Recognized Auditors was updated on 6 March 2025.
The AOA starts the registration of auditors.
Michael Austin, who has served as the AOA's Chairman since its inception, retired effective 3 May 2022. Alister Mason, the present Deputy Chairman, will act as chairman.
Glen Wigney has been appointed as a director effective 22 November 2021 to serve through 3 May 2022.
Michael Austin has been reappointed as the Chairman and Alister Mason has been reappointed as a director, also assuming the role as Deputy Chairman.
Don Cockburn, who has served as the AOA's Managing Director since December 2013, has retired. From 1 October 2019, Paul Anderton assumed the role of acting Managing Director effective 1 October 2019.
PwC has withdrawn from the Register of Recognized Auditors; the effective date of the withdrawal was 10 May 2019.
Ernst & Young Ltd. was admitted to the Register of Recognized Auditors effective 15 March 2019.
BDO has withdrawn from the Register of Recognized Auditors; the effective date of the withdrawal was 22 January 2019.
Grant Thornton has withdrawn from the Register of Recognized Auditors; the effective date of the withdrawal was 5 June 2018.
The Rules effective 31 October 2017 replace those in effect from 1 December 2014 which have been amended to make provision for “designated companies” and “Authority specified companies” as defined in the Auditors Oversight Law (2017 Revision).
AOA becomes one of 22 signatories to the International Forum of Independent Audit Regulators' Multilateral Memorandum of Understanding for co-operation in the exchange of information between audit regulators around the world.
In March 2017, IFIAR released its fifth annual survey of findings identified by its Members in their individual inspections of audit firms affiliated with six large, international audit firm networks.
The Auditors Oversight Law, 2011 ("AOL") established the AOA and the scope of its operations. The Auditors Oversight (Amendment) Law, 2016 was gazetted on 5 December 2016, making some changes to the AOL.
On 25 July 2016, the EC extended the transitional period granted to the Cayman Islands oversight system for financial years starting from 1 August 2016 to 31 July 2018.
Sue Winspear replaces Garnet Harrison on the AOA Board in July 2016.
European Commission's process of assessing "equivalency" of the AOA oversight regime has begun
AOA completes first inspection
The AOA has gazetted the listing of EU "regulated" markets under Section 2 of the Auditors Oversight Law, 2011.
Regulations to the AOL and Rules have been published
We want to help you find the information you are interested in. If you want to request information from the AOA, you should initially look at the AOA Publication Scheme and the disclosure log to see if the information you seek has already been published.
The AOA Publication Scheme can be found here [AOA Publication Scheme 2014]
The disclosure log can be found here [AOA disclosure log]
If you wish to proceed with a request for information then you should contact the AOA. The contact details and dedicated FOI email address can be found here:[FOI contact information]
Requests must be in writing (letter, email or facsimile) and must include your name and an address (either postal or e-mail). Please be as specific as possible about the information you would like, as this will help us to respond promptly. When possible, please include a contact telephone number so we can call to discuss your request if necessary.
We will respond to your request promptly. The Law requires public authorities to respond within 30 calendar days, allowing an extension of an additional 30 calendar days if needed. We will always acknowledge receipt of FOI requests made to the AOA and we will let you know if we need to extend the deadline. For detailed advice on what sorts of information is exempt please see the FOI Unit website which can be found here [FOI Unit website]
There is no application fee and no fee for going to a public authority and looking at a record requested by FOI. However, a requester may be required to pay copying or change of format fees. Details concerning costs and payment are contained in the FOI Regulations which are available on the FOI Unit website, which can be found here [FOI Unit website].
If you make a request under the Freedom of Information Law and are not satisfied with our response, you are entitled to an internal review. If you believe you are entitled to an internal review by the AOA, please put your complaint in writing and either e-mail or post it to the Chairman of the AOA. Include your name, address, telephone number and the reference number at the top of our letter or e-mail to you. You have 30 calendar days from the date of receipt of a refusal to request an internal review. Please explain why you would like us to review our original response.
Under section 33 of the FOI Law, you may ask for an Internal Review of a response to your request:
when the decision was taken by a person other than the AOA’s Managing Director.
If you are dissatisfied with the internal review of our decision, or an internal review was not available, you can seek an appeal to the FOI Ombudsman.
The Ombudsman’s office
5th Floor, Anderson Square, 64 Shedden Road, George Town, Grand Cayman
PO Box 2252, Grand Cayman KY1-1107, CAYMAN ISLANDS
Email: info@ombudsman.ky
Call: +1 345 946 6283
Website: https://ombudsman.ky/get-in-touch
