The Auditors Oversight Law 2011
The Auditors Oversight Law, 2011 (the "Law") was passed by the Legislative Assembly of the Cayman Islands in September 2011 and came into force on 1 May 2012, by Governor's Order.
The Law provides for the regulation of auditors of market traded companies. The main purpose for this legislation is to facilitate the recognition of the auditor oversight regime in the Cayman Islands by other auditor oversight bodies including those in the European Union.
A market traded company is defined as an entity (including a company, partnership or unit trust), whether or not incorporated in the Cayman Islands, of which some or all of its transferable securities...
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