The Public Practice Committee (“PPC”) is charged with considering the implications of key changes in the law, regulations and professional standards as they affect the audit profession in the Cayman Islands. It provides the opportunity to discuss and exchange views amongst those involved in Public Practice and formulate policy.


The PPC is chaired by a member of Council, and is comprised of volunteers from the membership, with the aim of having at least four members. The Chairman of the PPC reports directly back to Council.

The PPC can when needed make use of ad hoc sub committees that may focus on specific industry issues. These sub committees each have a Chair reporting to PPC.


The PPC meets on an ad hoc basis, to consider consultations referred from Council or the CEO. Matters requiring approval of Council will be put forth to Council by the Chair of the PPC. The Chair will then pass along any feedback from Council.


  • Maintain and update:
  1. CG10: PPC Committee Charter
  2. PS01: Practice Note: Engagement Wording
  3. PS02: Practice Note: Successor Auditor access to Predecessor Auditor Work papers
  4. PS03: Practice Note: Financial Statement Preparation for SPCs
  5. PS04: Practice Note: Bannerman guidance
  6. PS05: Practice Note: Financial Statement preparation
  7. PS06: Practice Note: Auditor Reporting Obligations to CIMA
  8. PS07: Practice Note: Limited recourse and letters of engagement
  9. PS08: Practice Note: Auditor Communications regarding resignations to CIMA
  • Devise new Practice Notes for Practitioner Members as required and approved by CIIPA Council to be compiled into Practitioner Supplement to the Member Handbook
  • When referred, consider and determine the need for and content of any responses to consultation papers or exposure drafts of new rules or pronouncements issued by national and international bodies
  • Make recommendations to Training Committee and other Committees for relevant programs and events

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