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(1) This Act may be cited as the Auditors Oversight (Amendment, Validation and Repeal) Act, 2026. (2) This Act shall come into force on such date as may be appointed by Order made by the Cabinet and different dates may be appointed for different provisions of this Act and in relation to different matters. I Assent, Jane Owen Governor Date: 12th May, 2026 Auditors Oversight (Amendment, Validation and Repeal) Act, 2026\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_2\", \"num\": \"2.\", \"text\": \"Amendment of section 2 of the Auditors Oversight Act (2020 Revision) - interpretation 2. The Auditors Oversight Act (2020 Revision), in this Act referred to as the \u201cprincipal Act\u201d, is amended in section 2(1), in the respective definitions of the words \u201cChairperson\u201d and \u201cDeputy Chairperson\u201d by deleting the word \u201cdesignated\u201d and substituting the word \u201cappointed\u201d.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_3\", \"num\": \"3.\", \"text\": \"Repeal and substitution of section 6 - Board 3. The principal Act is amended by repealing section 6 and substituting the following section \u2014 \u201cBoard 6. (1) There shall be a board of directors of the Authority which, subject to this Act, shall be responsible for the policy and general administration of the affairs and business of the Authority. (2) The Board shall consist of the following members who shall be directors holding office at the pleasure of the Cabinet except for the member referred to in paragraph (c) who shall be a public officer and shall hold office by virtue of his or her public service appointment \u2014 (a) three members who shall not be public servants or civil servants but who shall be public accountants retired from the practice of their profession for not less than the period of time determined by the Cabinet, one of whom shall also be a person who is not resident in the Islands during the period of that person\u2019s appointment as a member of the Board; (b) one member who shall not be a public servant or civil servant; and (c) the Chief Officer in the Ministry responsible for financial services or the Chief Officer\u2019s designate. (3) The members of the Board shall be appointed by the Cabinet subject to section 8(1)(b), and the Chairperson and the Deputy Chairperson shall be appointed by the Cabinet from among the persons referred to in subsection (2)(a). (4) In this section and in section 8, \u201cpublic servant\u201d and \u201ccivil servant\u201d have the respective meanings assigned to those words in section 2 of the Public Authorities Act (2020 Revision).\u201d.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_4\", \"num\": \"4.\", \"text\": \"Amendment of section 7 - directors 4. The principal Act is amended in section 7 as follows \u2014 (a) in subsection (1), by deleting the words \u201csection 6(2)(d)\u201d and substituting the words \u201csection 6(2)\u201d; Auditors Oversight (Amendment, Validation and Repeal) Act, 2026 (b) in subsection (2) as follows \u2014 (i) by deleting the words \u201csubsection (1)\u201d and substituting the words \u201csection 6(2)(a) and (b)\u201d; and (ii) in paragraph (b), by deleting the words \u201cfor a term of three years\u201d and substituting the words \u201cfor such term as may be specified by the Cabinet\u201d; and (c) in subsection (3), by deleting the words \u201csubsection (1)\u201d and substituting the words \u201csection 6(2)(a) or (b)\u201d.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_5\", \"num\": \"5.\", \"text\": \"Amendment of section 8 - Managing Director 5. The principal Act is amended in section 8 as follows \u2014 (a) by repealing subsection (1) and substituting the following subsection \u2014 \u201c(1) The Board, after consultation with the Minister or Official Member responsible for the Authority, shall appoint a fit and proper person to be the Managing Director of the Authority who \u2014 (a) shall not be a public servant or civil servant; and (b) shall be a non-voting member of the Board.\u201d; (b) in subsection (2), by deleting the words \u201cthe Cabinet\u201d and substituting the words \u201cthe Board, in accordance with the provisions of the Public Authorities Act (2020 Revision),\u201d; (c) by repealing subsection (5) and substituting the following subsection \u2014 \u201c(5) In the event of the Managing Director\u2019s absence or inability to act, the Board, in accordance with the provisions of the Public Authorities Act (2020 Revision), may appoint a person to discharge the duties of the Managing Director during the period of the Managing Director\u2019s absence or inability.\u201d; and (d) in subsection (6) by deleting the words \u201cThe Cabinet\u201d and substituting the words \u201cThe Board, in accordance with the provisions of the Public Authorities Act (2020 Revision),\u201d.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_6\", \"num\": \"6.\", \"text\": \"Amendment of section 9 - disqualification and termination of appointment 6. The principal Act is amended in section 9(2) by deleting the words \u201cpursuant section 6(2)(d)\u201d and substituting the words \u201cpursuant to section 6(2)(a) or (b)\u201d. Auditors Oversight (Amendment, Validation and Repeal) Act, 2026\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_7\", \"num\": \"7.\", \"text\": \"Validation of acts of the Board and the Managing Director 7. (1) Where, after the date of commencement of the Public Authorities Act, 2017, members of the Board purported to hold office under section 6 of the principal Act as members of the Board while the Board was constituted with a larger percentage of public servants or civil servants than permitted by the principal Act, the acts of the Board, carried out without statutory authority prior to the commencement of this amending, validating and repealing Act \u2014 (a) shall not be regarded as invalid by reason only that the Board was not properly constituted under the principal Act; and (b) shall be taken to have been lawfully carried out by the Board. (2) Where, after the date of commencement of the Public Authorities Act, 2017, the Managing Director purported to hold office under section 8 of the principal Act without being appointed by the Board, the acts of the Managing Director, carried out without statutory authority prior to the commencement of this amending, validating and repealing Act \u2014 (a) shall not be regarded as invalid by reason only that the Managing Director was not properly appointed under the principal Act; and (b) shall be taken to have been lawfully carried out by the Managing Director. (3) In this section, \u201cpublic servants\u201d and \u201ccivil servants\u201d have the respective meanings assigned to those words in section 2 of the Public Authorities Act (2020 Revision).\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_8\", \"num\": \"8.\", \"text\": \"Orders or determinations by court not affected 8. This amending, validating and repealing Act does not affect any order or determination made by a court with respect to acts carried out by the Board or the Managing Director without statutory authority prior to the commencement of this amending, validating and repealing Act. Auditors Oversight (Amendment, Validation and Repeal) Act, 2026\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_9\", \"num\": \"9.\", \"text\": \"Repeal of Auditors Oversight Act (2020 Revision) 9. The Auditors Oversight Act (2020 Revision) is repealed. Passed by the Parliament the 29th day of April, 2026. Hon. D. 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TO CORRECT THE\nSTATUTORY BASIS FOR THE APPOINTMENT OF THE MANAGING DIRECTOR OF\nTHE AUTHORITY; TO VALIDATE ANY ACTIONS OF THE BOARD OF DIRECTORS\nWHILE IMPROPERLY CONSTITUTED; TO VALIDATE ANY ACTIONS OF THE\nMANAGING DIRECTOR WHILE IMPROPERLY APPOINTED; TO REPEAL THE\nAUDITORS OVERSIGHT ACT (2020 REVISION); AND FOR INCIDENTAL AND\nCONNECTED PURPOSES\nENACTED by the Legislature of the Cayman Islands.\n1.\nShort title and commencement\n1.\n(1) This Act may be cited as the Auditors Oversight (Amendment, Validation and\nRepeal) Act, 2026.\n(2) This Act shall come into force on such date as may be appointed by Order made\nby the Cabinet and different dates may be appointed for different provisions of\nthis Act and in relation to different matters.\n(Act 12 of 2026)\nI Assent,\nJane Owen\nGovernor\nDate: 12th May, 2026\n\nSection 2\nAuditors Oversight (Amendment, Validation and Repeal) Act, 2026\n\nPage 6\nAct 12 of 2026\nc\n\n2.\nAmendment of section 2 of the Auditors Oversight Act (2020 Revision) -\ninterpretation\n2.\nThe Auditors Oversight Act (2020 Revision), in this Act referred to as the \u201cprincipal\nAct\u201d, is amended in section 2(1), in the respective definitions of the words\n\u201cChairperson\u201d and \u201cDeputy Chairperson\u201d by deleting the word \u201cdesignated\u201d and\nsubstituting the word \u201cappointed\u201d.\n3.\nRepeal and substitution of section 6 - Board\n3.\nThe principal Act is amended by repealing section 6 and substituting the following\nsection \u2014\n\u201cBoard\n6.\n(1) There shall be a board of directors of the Authority which, subject to\nthis Act, shall be responsible for the policy and general\nadministration of the affairs and business of the Authority.\n(2) The Board shall consist of the following members who shall be\ndirectors holding office at the pleasure of the Cabinet except for the\nmember referred to in paragraph (c) who shall be a public officer and\nshall hold office by virtue of his or her public service appointment \u2014\n(a)\nthree members who shall not be public servants or civil servants\nbut who shall be public accountants retired from the practice of\ntheir profession for not less than the period of time determined\nby the Cabinet, one of whom shall also be a person who is not\nresident in the Islands during the period of that person\u2019s\nappointment as a member of the Board;\n(b) one member who shall not be a public servant or civil servant;\nand\n(c)\nthe Chief Officer in the Ministry responsible for financial\nservices or the Chief Officer\u2019s designate.\n(3) The members of the Board shall be appointed by the Cabinet subject\nto section 8(1)(b), and the Chairperson and the Deputy Chairperson\nshall be appointed by the Cabinet from among the persons referred\nto in subsection (2)(a).\n(4) In this section and in section 8, \u201cpublic servant\u201d and \u201ccivil servant\u201d\nhave the respective meanings assigned to those words in section 2 of\nthe Public Authorities Act (2020 Revision).\u201d.\n4.\nAmendment of section 7 - directors\n4.\nThe principal Act is amended in section 7 as follows \u2014\n(a)\nin subsection (1), by deleting the words \u201csection 6(2)(d)\u201d and substituting\nthe words \u201csection 6(2)\u201d;\n\nAuditors Oversight (Amendment, Validation and Repeal) Act, 2026\nSection 5\n\nc\nAct 12 of 2026\nPage 7\n\n(b) in subsection (2) as follows \u2014\n(i)\nby deleting the words \u201csubsection (1)\u201d and substituting the words\n\u201csection 6(2)(a) and (b)\u201d; and\n(ii) in paragraph (b), by deleting the words \u201cfor a term of three years\u201d\nand substituting the words \u201cfor such term as may be specified by the\nCabinet\u201d; and\n(c)\nin subsection (3), by deleting the words \u201csubsection (1)\u201d and substituting\nthe words \u201csection 6(2)(a) or (b)\u201d.\n5.\nAmendment of section 8 - Managing Director\n5.\nThe principal Act is amended in section 8 as follows \u2014\n(a)\nby repealing subsection (1) and substituting the following subsection \u2014\n\u201c(1) The Board, after consultation with the Minister or Official Member\nresponsible for the Authority, shall appoint a fit and proper person to\nbe the Managing Director of the Authority who \u2014\n(a)\nshall not be a public servant or civil servant; and\n(b) shall be a non-voting member of the Board.\u201d;\n(b) in subsection (2), by deleting the words \u201cthe Cabinet\u201d and substituting the\nwords \u201cthe Board, in accordance with the provisions of the Public\nAuthorities Act (2020 Revision),\u201d;\n(c)\nby repealing subsection (5) and substituting the following subsection \u2014\n\u201c(5) In the event of the Managing Director\u2019s absence or inability to act,\nthe Board, in accordance with the provisions of the Public Authorities\nAct (2020 Revision), may appoint a person to discharge the duties of\nthe Managing Director during the period of the Managing Director\u2019s\nabsence or inability.\u201d; and\n(d) in subsection (6) by deleting the words \u201cThe Cabinet\u201d and substituting the\nwords \u201cThe Board, in accordance with the provisions of the Public\nAuthorities Act (2020 Revision),\u201d.\n6.\nAmendment of section 9 - disqualification and termination of appointment\n6.\nThe principal Act is amended in section 9(2) by deleting the words \u201cpursuant section\n6(2)(d)\u201d and substituting the words \u201cpursuant to section 6(2)(a) or (b)\u201d.\n\nSection 7\nAuditors Oversight (Amendment, Validation and Repeal) Act, 2026\n\nPage 8\nAct 12 of 2026\nc\n\n7.\nValidation of acts of the Board and the Managing Director\n7.\n(1) Where, after the date of commencement of the Public Authorities Act, 2017,\nmembers of the Board purported to hold office under section 6 of the principal\nAct as members of the Board while the Board was constituted with a larger\npercentage of public servants or civil servants than permitted by the principal\nAct, the acts of the Board, carried out without statutory authority prior to the\ncommencement of this amending, validating and repealing Act \u2014\n(a)\nshall not be regarded as invalid by reason only that the Board was not\nproperly constituted under the principal Act; and\n(b) shall be taken to have been lawfully carried out by the Board.\n(2) Where, after the date of commencement of the Public Authorities Act, 2017, the\nManaging Director purported to hold office under section 8 of the principal Act\nwithout being appointed by the Board, the acts of the Managing Director, carried\nout without statutory authority prior to the commencement of this amending,\nvalidating and repealing Act \u2014\n(a)\nshall not be regarded as invalid by reason only that the Managing Director\nwas not properly appointed under the principal Act; and\n(b) shall be taken to have been lawfully carried out by the Managing Director.\n(3) In this section, \u201cpublic servants\u201d and \u201ccivil servants\u201d have the respective\nmeanings assigned to those words in section 2 of the Public Authorities Act\n(2020 Revision).\n8.\nOrders or determinations by court not affected\n8.\nThis amending, validating and repealing Act does not affect any order or\ndetermination made by a court with respect to acts carried out by the Board or the\nManaging Director without statutory authority prior to the commencement of this\namending, validating and repealing Act.\n\nAuditors Oversight (Amendment, Validation and Repeal) Act, 2026\nSection 9\n\nc\nAct 12 of 2026\nPage 9\n\n9.\nRepeal of Auditors Oversight Act (2020 Revision)\n9.\nThe Auditors Oversight Act (2020 Revision) is repealed.\nPassed by the Parliament the 29th day of April, 2026.\nHon. 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