在與私部門機構進行有限的磋商後，開曼群島已採取了針對受監管實體審計師的新審批政策。只有在開曼群島擁有實體並在開曼群島專業會計師協會註冊的公司才會被批准擔任審計師。
CAYMAN ISLANDS: New standard for auditors of regulated entities
Following a limited consultation with private sector bodies, the Cayman Islands has adopted a new approval policy for auditors for regulated entities. Only firms with a physical presence in the Cayman Islands and registered with the Cayman Islands Institute of Professional Accountants will be approved to act as auditors.
Sources:
Cayman Islands Monetary Authority (consultation paper, PDF)
CIMA (approval policy, PDF)