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PwC has withdrawn from the Register of Recognized Auditors; the effective date of the withdrawal was 10 May 2019.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BDO has withdrawn from the Register of Recognized Auditors; the effective date of the withdrawal was 22 January 2019.
Grant Thornton has withdrawn from the Register of Recognized Auditors; the effective date of the withdrawal was 5 June 2018.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
These are the terms and conditions for use of this website.
By accessing any part of this site you shall be deemed to have accepted these terms in full.
1.1 The information contained on this site is for general guidance only. You should neither act, nor refrain from action, on the basis of any such information. You should take appropriate professional advice on your particular circumstances because the application of laws and regulations will vary depending on particular circumstances and because laws and regulations undergo frequent change.
1.2 The Auditors Oversight Authority will always try to ensure that the information on this site is correct but gives no warranty, express or implied, as to its accuracy. The AOA does not accept any liability for any error or omission on this site. The AOA shall not, to the maximum extent allowed by applicable law, be liable for any loss or damages (including, without limitation, damages for loss of business or loss of profits) arising in contract, tort or otherwise from the use of or inability to use this site, or any information contained in it, or from any action or decision taken as a result of using this site or any such information.
1.3 The AOA accepts no responsibility for the availability or content on any site to which a hypertext link from this site exists. The links are provided on an "as is" basis only as a convenience and the AOA makes no warranty, express or implied, for the information provided within them.
1.4 The AOA will always try to ensure that this site is normally available 24 hours a day. Access to this site may be suspended temporarily and without notice in circumstances of system failure, maintenance or repair or for reasons beyond the control of the AOA. The AOA will not be liable if for any reason the site is unavailable at any time or for any period.
2.1 The copyright and other intellectual property rights in all material and content on this site is owned by the AOA and/or its licensors.
2.2 You are permitted to print and download extracts from this site on the following basis:-
3.1 These terms shall be governed by and construed in accordance with Cayman Islands Law and the courts of the Cayman Islands shall have exclusive jurisdiction.
