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 Law.

Public Practice is defined by the Law 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 Law 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 Law.

You can find the Practitioners Licence application here.   A helpsheet is also available here.

Please read carefully and submit form along with supporting documentation to


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