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AOA Rules
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 Rules (31 October 2017) Download
Cayman Islands Laws & Regulations
The Auditors Oversight Law (2017 Revision) is a consolidation of the Auditors Oversight Law, 2011 and the Auditors Oversight (Amendment) Law, 2016.
The Auditors Oversight Law (2017 Revision) Download
Audited Financial Statements & Annual Reports
The AOA prepares financial statements, including related annual reports of the Board and the Managing Director, to 31 December (previously to 30 June) annually. Once these have been audited and tabled in the Legislative Assembly of the Cayman Islands, they will appear here:
Audited financial statements and annual reports 31 December 2017 Download