Section 11Part 3 — REGISTRATION AND LICENSING
Licensing of Caymanians and permanent residents
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A person who is Caymanian or a permanent resident and who —
is registered as a member under section 8 and continues to meet the qualifications for membership specified in section 8;
is or seeks to be a sole practitioner public accountant or a partner, director or person holding an equivalent position in a firm of public accountants;
is either registered as a relevant sole practitioner or the firm of public accountants of which the person is a partner, director or person holding an equivalent position has registered as a relevant firm under section 38;
pays the prescribed fee; and
satisfies any other requirements relating to fitness and propriety that may be prescribed,
may apply in the prescribed form to be licenced by the Council to engage in public practice from or within the Islands.
The Council, if satisfied that a person satisfies the requirements for licensing under subsection (1), shall issue a licence to the person.
A licence issued by the Council under subsection (2) may be subject to such conditions as the Council determines appropriate
Defined Terms
public accountantsole practitionerrelevant firm
Cross References
- Section 8 of Accountants Act
section 11(1) references membership requirements under section 8
- Section 38 of Accountants Act
section 11(1) references firm registration under section 38
Referenced By
- Section 7 — Registrar and the register
section 7(2) references licensed persons under section 11
- Section 13 — Practising without a licence to be an offence
section 13 references licensing under section 11
- Section 14 — Validity and renewal of licence
section 14(2) references licence granted under section 11
- Section 38 — Oversight procedures
section 11