CII2211. Ethics for Accountants in the Cayman Islands

The specifics of the application of the IESBA Code in the Cayman context, with case studies of ethical dilemmas, for accountants, accountants in businesses and auditors. A look ahead to the implementation of the revised IESBA Code in 2024. The connection with regulation in the financial services sectors and AML Regulation and consideration of what are the relevant authorities for the purposes of NOCLAR. 

Learning Objectives:

• Clarify how the Code applies to accountants in Cayman Islands.
• Apply IESBA Code in Cayman environment
• Refresh awareness of the Code's provisions
• Understand the ethical and reputational challenges, present and future for the accountancy profession.