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Cayman Islands Institute of Professional Accountants

Ethics

ETHICS

Ethical conduct is fundamental to public trust in the accounting profession and to the reputation of the Cayman Islands as a leading international financial centre. CIIPA’s Code of Ethics sets out the principles and standards that guide the professional behaviour, judgement, and decision-making of its members.
 

All CIIPA members are required to comply with the CIIPA Code of Ethics, which is aligned with internationally recognised ethical standards for the accounting profession. Members must confirm their compliance annually as part of the membership renewal process.
 

Public practice firms are responsible for ensuring that all partners, principals, and staff engaged in public practice understand and adhere to the CIIPA Code of Ethics. Firms must have appropriate policies, procedures, and oversight in place to support ethical behaviour and professional integrity.
 

Failure to comply with the Code of Ethics may result in regulatory or disciplinary action in accordance with CIIPA’s governing framework.

CIIPA Code of Ethics for Professional Accountants

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