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(1) This Act may be cited as the Accountants (Amendment) Act, 2022. (2) This Act comes into force on such date as may be appointed by Order made by the Cabinet.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_2\", \"num\": \"2.\", \"text\": \"Amendment of section 2 of the Accountants Act (2020 Revision) - interpretation 2. The Accountants Act (2020 Revision), in this Act referred to as the \u201cprincipal Act\u201d, is amended in section 2 as follows \u2014 (a) by inserting after the definition of the word \u201cAuthority\u201d the following definition \u2014 \u201c \u201cCayman Islands Business Law Course\u201d means the business law course approved by the Institute; (b) by deleting the definition of the words \u201cfirm of public accountants\u201d and substituting the following definition \u2014 I Assent, Martyn Roper Governor Date: 18th day of October, 2022 Accountants (Amendment) Act, 2022 \u201c \u201cfirm of public accountants\u201d means a firm, limited liability partnership or company of public accountants;\u201d; and (c) by inserting after the definition of the word \u201cRegistrar\u201d the following definition \u2014 \u201c \u201cretired member\u201d means a person who is registered as a retired member pursuant to section 8A;\u201d.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_3\", \"num\": \"3.\", \"text\": \"Amendment of section 8 - registration of members and renewal of membership 3. The principal Act is amended in section 8 as follows \u2014 (a) by repealing subsection (3) and substituting the following subsection \u2014 \u201c(3) A person is qualified to be registered as a member, if the person \u2014 (a) is a member in good standing of an approved institute; (b) has passed the prescribed accounting examinations; (c) has passed the final assessment for the Cayman Islands Business Law Course; and (d) has satisfied any other prescribed requirements.\u201d; and (b) in subsection (4), by repealing paragraphs (b) and (c) and substituting the following paragraphs \u2014 \u201c(b) the person is a permanent resident and \u2014 (i) has a right to work under the Immigration (Transition) Act (2022 Revision) or any earlier law; (ii) has acquired the right to reside and work in the Islands as a result of the issue of a Residency and Employment Rights Certificate under section 38 of the Immigration (Transition) Act (2022 Revision); (iii) falls within a class of persons prescribed under section 53(1)(e) of the Immigration (Transition) Act (2022 Revision); or (iv) is permitted to engage in gainful occupation in accordance with the policies, rules or regulations of an Immigration Board, pending grant or renewal of a work permit; or (c) the person is not Caymanian or a permanent resident but \u2014 (i) has a right to work under the Immigration (Transition) Act (2022 Revision) or any earlier law; (ii) falls within a class of persons prescribed under section 53(1)(e) of the Immigration (Transition) Act (2022 Revision); or Accountants (Amendment) Act, 2022 (iii) is permitted to engage in gainful occupation in accordance with the policies, rules or regulations of an Immigration Board, pending grant or renewal of a work permit.\u201d.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_4\", \"num\": \"4.\", \"text\": \"Insertion of section 8A - registration of retired members 4. The principal Act is amended by inserting after section 8 the following section \u2014 \u201cRegistration of retired members 8A. (1) A person who \u2014 (a) has attained the age of sixty-five years; (b) is qualified under subsection (3) to be registered as a retired member; (c) satisfies the Council that the person is of good character; and (d) pays the prescribed fee, may apply in the prescribed form to be registered by the Council as a retired member of the Institute. (2) The Council, if satisfied that a person meets the requirements for registration under subsection (1), shall issue a certificate of membership to the person. (3) A person is qualified to be registered as a retired member or equivalent if the person is a retired member in good standing of an approved institute and has satisfied the prescribed requirements. (4) A person is qualified to be registered as a retired member if \u2014 (a) the person is Caymanian; (b) the person is a permanent resident and \u2014 (i) has a right to work under the Immigration (Transition) Act (2022 Revision) or any earlier law; (ii) has acquired the right to reside and work in the Islands as a result of the issue of a Residency and Employment Rights Certificate under section 38 of the Immigration (Transition) Act (2022 Revision); (iii) falls within a class of persons prescribed under section 53(1)(e) of the Immigration (Transition) Act (2022 Revision); or (iv) is permitted to engage in gainful occupation in accordance with the policies, rules or regulations of an Immigration Board, pending grant or renewal of a work permit; or (c) the person is not Caymanian or a permanent resident but \u2014 Accountants (Amendment) Act, 2022 (i) has a right to work under the Immigration (Transition) Act (2022 Revision) or any earlier law; (ii) falls within a class of persons prescribed under section 53(1)(e) of the Immigration (Transition) Act (2022 Revision); or (iii) is permitted to engage in gainful occupation in accordance with the policies, rules or regulations of an Immigration Board, pending grant or renewal of a work permit.\u201d. (5) A retired member shall be subject to the following continuing obligations \u2014 (a) to maintain good standing in the retired member\u2019s overseas professional accounting institute; (b) to comply with the prescribed continuing or professional development of education requirements; and (c) to satisfy any other prescribed requirements. (6) Membership of the Institute is valid for one year and may be renewed in accordance with subsection (7). (7) A retired member who wishes to renew membership with the Institute shall submit an application for renewal of membership in the prescribed manner and pay the prescribed fee by the date specified by the Council.\u201d.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_5\", \"num\": \"5.\", \"text\": \"Amendment of section 10 - registration of students and renewal of membership 5. The principal Act is amended in section 10 by repealing subsection (3) and substituting the following subsection \u2014 \u201c(3) A person referred to in subsection (1) may make an application pursuant to that subsection if \u2014 (a) the person is Caymanian; or (b) the person \u2014 (i) has a right to work under the Immigration (Transition) Act (2022 Revision) or any earlier law; (ii) has acquired the right to reside and work in the Islands as a result of the issue of a Residency and Employment Rights Certificate under section 38 of the Immigration (Transition) Act (2022 Revision); (iii) falls within a class of persons prescribed under section 53(1)(e) of the Immigration (Transition) Act (2022 Revision); or Accountants (Amendment) Act, 2022 (iv) is permitted to engage in gainful occupation in accordance with the policies, rules or regulations of an Immigration Board, pending grant or renewal of a work permit.\u201d.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_6\", \"num\": \"6.\", \"text\": \"Amendment of section 11 - licensing of Caymanians and permanent residents 6. The principal Act is amended in section 11 by inserting after subsection (2) the following subsection \u2014 \u201c(3) A licence issued by the Council under subsection (2) may be subject to such conditions as the Council determines appropriate.\u201d.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_7\", \"num\": \"7.\", \"text\": \"Amendment of section 12 - licensing of work permit holders 7. The principal Act is amended in section 12 by inserting after subsection (2) the following subsection \u2014 \u201c(2A) A licence issued by the Council under subsection (2) may be subject to such conditions as the Council determines appropriate.\u201d.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_8\", \"num\": \"8.\", \"text\": \"Amendment of section 13 - practising without a licence to be an offence 8. The principal Act is amended in section 13 by repealing subsection (3) and substituting the following subsection \u2014 \u201c(3) A person who contravenes subsection (1) or (2) commits an offence and is liable on summary conviction to a fine of one hundred thousand dollars or to imprisonment for a term of one year, or to both.\u201d. Accountants (Amendment) Act, 2022\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_9\", \"num\": \"9.\", \"text\": \"Amendment of section 38 - oversight procedures 9. The principal Act is amended in section 38 by inserting after subsection (5) the following subsection \u2014 \u201c(5A) A relevant sole practitioner or a relevant firm may apply to the Council to surrender registration if it \u2014 (a) no longer meets the definition of being a relevant sole practitioner or a relevant firm; (b) has ceased to engage in public practice; or (c) is being wound up voluntarily and produces evidence that it is solvent and immediately able to repay all its creditors, and where the application is made, the Council may require the applicant to submit evidence to verify information in the application and may approve the surrender and cancel the registration.\u201d. Passed by the Parliament the 10th day of October, 2022. Hon. 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TO ENHANCE THE ADMINISTRATION OF THE ACT;\nAND FOR INCIDENTAL AND CONNECTED PURPOSES\nENACTED by the Legislature of the Cayman Islands.\n1.\nShort title and commencement\n1.\n(1) This Act may be cited as the Accountants (Amendment) Act, 2022.\n(2) This Act comes into force on such date as may be appointed by Order made by\nthe Cabinet.\n2.\nAmendment of section 2 of the Accountants Act (2020 Revision) -\ninterpretation\n2.\nThe Accountants Act (2020 Revision), in this Act referred to as the \u201cprincipal Act\u201d, is\namended in section 2 as follows \u2014\n(a)\nby inserting after the definition of the word \u201cAuthority\u201d the following\ndefinition \u2014\n\u201c \u201cCayman Islands Business Law Course\u201d means the business law\ncourse approved by the Institute;\n(b) by deleting the definition of the words \u201cfirm of public accountants\u201d and\nsubstituting the following definition \u2014\n(Act 11 of 2022)\nI Assent,\nMartyn Roper\nGovernor\nDate: 18th day of October, 2022\n\nSection 3\nAccountants (Amendment) Act, 2022\n\nPage 6\nAct 11 of 2022\nc\n\n\u201c \u201cfirm of public accountants\u201d means a firm, limited liability\npartnership or company of public accountants;\u201d; and\n(c)\nby inserting after the definition of the word \u201cRegistrar\u201d the following\ndefinition \u2014\n\u201c \u201cretired member\u201d means a person who is registered as a retired\nmember pursuant to section 8A;\u201d.\n3.\nAmendment of section 8 - registration of members and renewal of\nmembership\n3.\nThe principal Act is amended in section 8 as follows \u2014\n(a)\nby repealing subsection (3) and substituting the following subsection \u2014\n\u201c(3) A person is qualified to be registered as a member, if the person \u2014\n(a) is a member in good standing of an approved institute;\n(b) has passed the prescribed accounting examinations;\n(c) has passed the final assessment for the Cayman Islands Business\nLaw Course; and\n(d) has satisfied any other prescribed requirements.\u201d; and\n(b) in subsection (4), by repealing paragraphs (b) and (c) and substituting the\nfollowing paragraphs \u2014\n\u201c(b) the person is a permanent resident and \u2014\n(i)\nhas a right to work under the Immigration (Transition) Act\n(2022 Revision) or any earlier law;\n(ii) has acquired the right to reside and work in the Islands as\na result of the issue of a Residency and Employment\nRights Certificate under section 38 of the Immigration\n(Transition) Act (2022 Revision);\n(iii) falls within a class of persons prescribed under section\n53(1)(e) of the Immigration (Transition) Act (2022\nRevision); or\n(iv) is permitted to engage in gainful occupation in accordance\nwith the policies, rules or regulations of an Immigration\nBoard, pending grant or renewal of a work permit; or\n(c)\nthe person is not Caymanian or a permanent resident but \u2014\n(i)\nhas a right to work under the Immigration (Transition) Act\n(2022 Revision) or any earlier law;\n(ii) falls within a class of persons prescribed under section\n53(1)(e) of the Immigration (Transition) Act (2022\nRevision); or\n\nAccountants (Amendment) Act, 2022\nSection 4\n\nc\nAct 11 of 2022\nPage 7\n\n(iii) is permitted to engage in gainful occupation in accordance\nwith the policies, rules or regulations of an Immigration\nBoard, pending grant or renewal of a work permit.\u201d.\n4.\nInsertion of section 8A - registration of retired members\n4. The principal Act is amended by inserting after section 8 the following section \u2014\n\u201cRegistration of retired members\n8A. (1)\nA person who \u2014\n(a)\nhas attained the age of sixty-five years;\n(b) is qualified under subsection (3) to be registered as a retired\nmember;\n(c)\nsatisfies the Council that the person is of good character; and\n(d) pays the prescribed fee,\nmay apply in the prescribed form to be registered by the Council as\na retired member of the Institute.\n(2) The Council, if satisfied that a person meets the requirements for\nregistration under subsection (1), shall issue a certificate of\nmembership to the person.\n(3) A person is qualified to be registered as a retired member or\nequivalent if the person is a retired member in good standing of an\napproved institute and has satisfied the prescribed requirements.\n(4) A person is qualified to be registered as a retired member if \u2014\n(a)\nthe person is Caymanian;\n(b) the person is a permanent resident and \u2014\n(i)\nhas a right to work under the Immigration (Transition) Act\n(2022 Revision) or any earlier law;\n(ii) has acquired the right to reside and work in the Islands as\na result of the issue of a Residency and Employment\nRights Certificate under section 38 of the Immigration\n(Transition) Act (2022 Revision);\n(iii) falls within a class of persons prescribed under section\n53(1)(e) of the Immigration (Transition) Act (2022\nRevision); or\n(iv) is permitted to engage in gainful occupation in accordance\nwith the policies, rules or regulations of an Immigration\nBoard, pending grant or renewal of a work permit; or\n(c)\nthe person is not Caymanian or a permanent resident but \u2014\n\nSection 5\nAccountants (Amendment) Act, 2022\n\nPage 8\nAct 11 of 2022\nc\n\n(i)\nhas a right to work under the Immigration (Transition) Act\n(2022 Revision) or any earlier law;\n(ii) falls within a class of persons prescribed under section\n53(1)(e) of the Immigration (Transition) Act (2022\nRevision); or\n(iii) is permitted to engage in gainful occupation in accordance\nwith the policies, rules or regulations of an Immigration\nBoard, pending grant or renewal of a work permit.\u201d.\n(5) A retired member shall be subject to the following continuing\nobligations \u2014\n(a)\nto maintain good standing in the retired member\u2019s overseas\nprofessional accounting institute;\n(b) to comply with the prescribed continuing or professional\ndevelopment of education requirements; and\n(c)\nto satisfy any other prescribed requirements.\n(6) Membership of the Institute is valid for one year and may be renewed\nin accordance with subsection (7).\n(7) A retired member who wishes to renew membership with the\nInstitute shall submit an application for renewal of membership in the\nprescribed manner and pay the prescribed fee by the date specified\nby the Council.\u201d.\n5.\nAmendment of section 10 - registration of students and renewal of\nmembership\n5.\nThe principal Act is amended in section 10 by repealing subsection (3) and\nsubstituting the following subsection \u2014\n\u201c(3) A person referred to in subsection (1) may make an application\npursuant to that subsection if \u2014\n(a)\nthe person is Caymanian; or\n(b) the person \u2014\n(i)\nhas a right to work under the Immigration (Transition) Act\n(2022 Revision) or any earlier law;\n(ii) has acquired the right to reside and work in the Islands as\na result of the issue of a Residency and Employment\nRights Certificate under section 38 of the Immigration\n(Transition) Act (2022 Revision);\n(iii) falls within a class of persons prescribed under section\n53(1)(e) of the Immigration (Transition) Act (2022\nRevision); or\n\nAccountants (Amendment) Act, 2022\nSection 6\n\nc\nAct 11 of 2022\nPage 9\n\n(iv) is permitted to engage in gainful occupation in accordance\nwith the policies, rules or regulations of an Immigration\nBoard, pending grant or renewal of a work permit.\u201d.\n6.\nAmendment of section 11 - licensing of Caymanians and permanent\nresidents\n6.\nThe principal Act is amended in section 11 by inserting after subsection (2) the\nfollowing subsection \u2014\n\u201c(3) A licence issued by the Council under subsection (2) may be subject\nto such conditions as the Council determines appropriate.\u201d.\n7.\nAmendment of section 12 - licensing of work permit holders\n7.\nThe principal Act is amended in section 12 by inserting after subsection (2) the\nfollowing subsection \u2014\n\u201c(2A) A licence issued by the Council under subsection (2) may be\nsubject to such conditions as the Council determines appropriate.\u201d.\n8.\nAmendment of section 13 - practising without a licence to be an offence\n8.\nThe principal Act is amended in section 13 by repealing subsection (3) and\nsubstituting the following subsection \u2014\n\u201c(3) A person who contravenes subsection (1) or (2) commits an offence\nand is liable on summary conviction to a fine of one hundred\nthousand dollars or to imprisonment for a term of one year, or to\nboth.\u201d.\n\nSection 9\nAccountants (Amendment) Act, 2022\n\nPage 10\nAct 11 of 2022\nc\n\n9.\nAmendment of section 38 - oversight procedures\n9.\nThe principal Act is amended in section 38 by inserting after subsection (5) the\nfollowing subsection \u2014\n\u201c(5A)\nA relevant sole practitioner or a relevant firm may apply to the\nCouncil to surrender registration if it \u2014\n(a)\nno longer meets the definition of being a relevant sole\npractitioner or a relevant firm;\n(b) has ceased to engage in public practice; or\n(c)\nis being wound up voluntarily and produces evidence that it is\nsolvent and immediately able to repay all its creditors,\nand where the application is made, the Council may require the\napplicant to submit evidence to verify information in the application\nand may approve the surrender and cancel the registration.\u201d.\nPassed by the Parliament the 10th day of October, 2022.\nHon. Katherine Ebanks-Wilks\nDeputy Speaker\nZena Merren-Chin\nClerk of the Parliament","akn_extracted_at":"2026-06-22 15:41:14.453079+00","cms_id":"2022-0011","law_type":"amending","year":"2022","number":"11","title":"Accountants (Amendment) Act, 2022 (Act 11 of 2022)","status":"spent"},"provenance":{"files":[{"file_id":"6445","expr_id":"1604","kind":"akn_xml","filename":"2022-0011.akn.xml","source_url":null,"storage_path":"\/Users\/q\/kyleg-data\/working\/AMENDING\/2022\/2022-0011\/2022-0011.akn.xml","content_md5":"e53323b3d03a701687c8e53cf409e726","byte_size":"12697","http_last_modified":null,"fetched_at":"2026-06-22 15:41:14.531814+00"},{"file_id":"3207","expr_id":"1604","kind":"pristine_pdf","filename":"2022-0011.pdf","source_url":"\/cms\/images\/LEGISLATION\/AMENDING\/2022\/2022-0011\/2022-0011.pdf","storage_path":"\/Users\/q\/kyleg-data\/pristine\/AMENDING\/2022\/2022-0011\/2022-0011.pdf","content_md5":"61476e217ac47ebbd53c70bb3eed6b60","byte_size":"680143","http_last_modified":null,"fetched_at":"2026-06-16 04:01:10.87402+00"},{"file_id":"3208","expr_id":"1604","kind":"working_pdf","filename":"2022-0011.pdf","source_url":"\/cms\/images\/LEGISLATION\/AMENDING\/2022\/2022-0011\/2022-0011.pdf","storage_path":"\/Users\/q\/kyleg-data\/working\/AMENDING\/2022\/2022-0011\/2022-0011.pdf","content_md5":"61476e217ac47ebbd53c70bb3eed6b60","byte_size":"680143","http_last_modified":null,"fetched_at":"2026-06-16 04:01:10.87402+00"}],"paragraph_count":2,"latest_history":null},"quality":{"expr_id":"1604","doc_id":"1604","quality_state":"needs_review","quality_score":"72","needs_human_review":"t","deterministic_categories":"{commencement_metadata_problem,duplicate_text,page_header_footer_noise}","llm_categories":"{}","repair_actions":"{collapse_duplicate_text,strip_page_furniture,verify_commencement_metadata}","finding_severity_counts":"{\"low\": 1, \"medium\": 2}","finding_summary":"repeated line furniture detected: cayman islands x3; act 11 of 2022 x12; accountants amendment act 2022 x9; duplicate-line ratio is 29.46%","assessed_at":"2026-06-22 15:29:46.228323+00","updated_at":"2026-06-22 15:29:46.228323+00"}}