Auditors Oversight Authority

Welcome to the website of the Auditors Oversight Authority of the Cayman Islands


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.
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