About Us
About Us

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Who We Are


The AOA is a body corporate established under The Auditors Oversight Law of the Cayman Islands.






We are independent of the accounting and auditing profession.  We operate independently of Government; policy and administration is the responsibility of our Board of Directors.


We are funded by Government and by fees charged to audit firms under our supervision.


What We Do


Under The Auditors Oversight Law, only auditors who have been “recognized” and registered with the AOA may act as auditors of the financial statements of market traded, designated or Authority specified companies.  “Recognized auditors” are subject to the AOA’s regulation and supervision. 


Our system of oversight is aimed at promoting high levels of audit quality and includes:


  • carrying out periodic inspections of the quality assurance systems and work of “recognized auditors”;
  • conducting investigations on a discretionary basis;
  • issuing disciplinary measures and sanctions as we deem appropriate.


The AOA “Rules” govern the relationship between the AOA and those auditors under our supervision.  For more on the Rules see here: [Rules]


We report the results of our work at least annually in a publicly available report.


We issue guidance notes, as required.


We cooperate with other equivalent, competent authorities around the world and the AOA is a member of the International Forum of Independent Audit Regulators.


Our objective is to exercise appropriate, responsive, cost-effective and efficient supervision whilst operating with a culture of collaboration and openness.