PRACTITIONER MEMBERS

No person may hold themselves out as a public accountant or engage in public practice, either as a partner, director or person holding an equivalent position in a firm of public accountants, or as a sole practitioner from within the islands unless he is the holder of a valid licence issued by CIIPA under section 11 or 12 of the Act.

Public Practice is defined by the Act as the performance of public accounting services for profit or reward which means signing, affixing or associating one’s name or the name of the firm of public accountants of which one is a partner, director or the holder of an equivalent public position to any report or certificate expressing or disclosing an opinion on a financial statement based on an audit or examination of that financial statement or expressing assurance on a financial statement.

Minimum criteria for grant of a licence are:

• Membership of CIIPA and good standing with Approved Institute
  
• Committed to and accessible in the Cayman Islands
  
• Competent and Capable for public practice in the position of engagement partner or equivalent
  

The qualification and conditions for licensing are necessary so that CIIPA may pursue its objects set out in the Act and its Articles of Association, and to meet its obligations as a member of the International Federations of Accountants to regulate its members for the benefit of the profession as a whole.

A Practitioner Member is a Regular Member who has been granted a licence pursuant to section 11 or 12 of the Act.

Application forms and helpsheets:

• Form5 Licence Application
• Form 5A (to be completed for section 2 D, if not providing a written competency reference)
• Helpsheet: Applying for a Licence
• Helpsheet: Acting as Reference for Licence Application

Please read carefully and submit form along with supporting documentation to admin@ciipa.ky.

All licence applications go to the Membership and Licensing Committee for review and recommendation to Council for approval. Please note the following meeting dates (subject to change) for 2024:

16 January | 27 February | 19 March | 23 April | 14 May | 18 June | 16 July | 10 September | 15 October | 19 November | 10 December

Applications must be complete one week prior to meeting dates in order to be considered.