{"kind":"expression","expression":{"expr_id":"2181","doc_id":"2181","label":"Companies (Amendment) Law, 2019","is_as_enacted":"f","commenced_on":null,"superseded_on":null,"valid_from":null,"valid_to":null,"is_current":"t","incorporating":null,"akn_expr_iri":"\/akn\/ky\/bill\/2019\/10\/eng@2019-01-01","akn_envelope":"{\"_canary\": {\"iri\": {\"work\": \"\/akn\/ky\/bill\/2019\/10\", \"expression\": \"\/akn\/ky\/bill\/2019\/10\/eng@2019-01-01\", \"manifestation\": \"\/akn\/ky\/bill\/2019\/10\/eng@2019-01-01.pdf\"}, \"pdf\": {\"md5\": \"ba8f8d570a541bde5920af973a510c26\", \"path\": \"\/Users\/q\/kyleg-data\/working\/BILLS\/2019\/2019-0010\/2019-0010.pdf\", \"pages\": 6, \"filename\": \"2019-0010.pdf\"}, \"errors\": [], \"extraction\": {\"model\": null, \"stats\": {\"word_count\": 294, \"paragraph_count\": 3, \"text_char_count\": 1847}, \"usage\": null, \"method\": \"pymupdf-text\", \"version\": \"kyleg-akn-1.0\", \"extracted_at\": \"2026-06-22\"}, \"classification\": \"text_layer\", \"validation_flags\": [], \"docai_processor_id\": null}, \"akomaNtoso\": {\"act\": null, \"doc\": null, \"bill\": {\"body\": [{\"eId\": \"sec_n1\", \"num\": null, \"text\": \"AUDITORS OVERSIGHT (AMENDMENT) BILL, 2019 A BILL FOR A LAW TO AMEND THE AUDITORS OVERSIGHT LAW (2017 REVISION) TO MAKE THE FINANCIAL YEAR CONSISTENT WITH THAT OF THE PUBLIC MANAGEMENT AND FINANCE LAW (2018 REVISION); AND FOR INCIDENTAL AND CONNECTED PURPOSES PUBLISHING DETAILS Sponsoring Ministry\/Portfolio: Ministry of Financial Services and Home Affairs (FSHA) Auditors Oversight (Amendment) Bill, 2019 Objects and Reasons Memorandum of OBJECTS AND REASONS The Bill seeks to amend the Auditors Oversight Law (2017 Revision) to make the financial year of the Authority consistent with the financial year set out in section 2 of the Public Management and Finance Law (2018 Revision). Auditors Oversight (Amendment) Bill, 2019 Clause 1 AUDITORS OVERSIGHT (AMENDMENT) BILL, A BILL FOR A LAW TO AMEND THE AUDITORS OVERSIGHT LAW (2017 REVISION) TO MAKE THE FINANCIAL YEAR CONSISTENT WITH THAT OF THE PUBLIC MANAGEMENT AND FINANCE LAW (2018 REVISION); AND FOR INCIDENTAL AND CONNECTED PURPOSES ENACTED by the Legislature of the Cayman Islands.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_1\", \"num\": \"1.\", \"text\": \"Short title 1. This Law may be cited as the Auditors Oversight (Amendment) Law, 2019. Clause 2 Auditors Oversight (Amendment) Bill, 2019\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_2\", \"num\": \"2.\", \"text\": \"Amendment of section 28 of the Auditors Oversight Law (2017 Revision) - accounts 2. The Auditors Oversight Law (2017 Revision) is amended in section 28 by repealing subsection (2) and substituting the following subsection \u2014 \u201c(2) The financial year of the Authority shall be as set out in the definition of \u201cfinancial year\u201d in section 2 of the Public Management and Finance Law (2018 Revision).\u201d. Passed by the Legislative Assembly the  day of , 2019. Speaker Clerk of the Legislative Assembly\", \"element\": \"section\", \"heading\": null}], \"meta\": {\"notes\": null, \"workflow\": null, \"lifecycle\": {\"source\": \"#cilegis\", \"eventRef\": [{\"eId\": \"e_commence_2019_01_01\", \"date\": \"2019-01-01\", \"type\": \"generation\", \"source\": \"#cilegis\"}]}, \"references\": {\"source\": \"#canary\", \"TLCRole\": [], \"TLCEvent\": [{\"eId\": \"ev_commencement\", \"href\": \"\/akn\/ontology\/canary\/event\/commencement\", \"showAs\": \"commencement\"}], \"TLCPerson\": [], \"TLCConcept\": [{\"eId\": \"inForce\", \"href\": \"\/akn\/ontology\/canary\/concept\/temporal\/in-force\", \"showAs\": \"in force\"}], \"TLCProcess\": [], \"TLCLocation\": [], \"TLCOrganization\": [{\"eId\": \"cilegis\", \"href\": \"\/akn\/ontology\/canary\/organization\/editor\/cilegis\", \"showAs\": \"Cayman Islands legislation mirror (kyleg)\"}]}, \"temporalData\": {\"source\": \"#cilegis\", \"temporalGroup\": [{\"eId\": \"tg_inforce_2019_01_01\", \"timeInterval\": [{\"end\": null, \"start\": \"#e_commence_2019_01_01\", \"duration\": null, \"refersTo\": \"#inForce\"}]}]}, \"classification\": null, \"identification\": {\"source\": \"#cilegis\", \"FRBRWork\": {\"FRBRuri\": \"\/akn\/ky\/bill\/2019\/10\", \"FRBRdate\": [{\"date\": \"2019-01-01\", \"name\": \"generation\"}], \"FRBRthis\": \"\/akn\/ky\/bill\/2019\/10\/!main\", \"FRBRalias\": [{\"name\": \"cmsId\", \"value\": \"2019-0010\"}], \"FRBRauthor\": [{\"as\": \"#editor\", \"href\": \"\/akn\/ontology\/canary\/organization\/editor\/cilegis\"}], \"FRBRnumber\": \"10 of 2019\", \"FRBRcountry\": \"ky\", \"FRBRsubtype\": \"bill\"}, \"FRBRExpression\": {\"FRBRuri\": \"\/akn\/ky\/bill\/2019\/10\/eng@2019-01-01\", \"FRBRdate\": [{\"date\": \"2019-01-01\", \"name\": \"generation\"}], \"FRBRthis\": \"\/akn\/ky\/bill\/2019\/10\/eng@2019-01-01\/!main\", \"FRBRauthor\": [{\"as\": \"#editor\", \"href\": \"\/akn\/ontology\/canary\/organization\/editor\/cilegis\"}], \"FRBRlanguage\": \"eng\"}, \"FRBRManifestation\": {\"FRBRuri\": \"\/akn\/ky\/bill\/2019\/10\/eng@2019-01-01.xml\", \"FRBRdate\": [{\"date\": \"2026-06-22\", \"name\": \"generation\"}], \"FRBRthis\": \"\/akn\/ky\/bill\/2019\/10\/eng@2019-01-01.xml\", \"FRBRauthor\": [{\"as\": \"#editor\", \"href\": \"\/akn\/ontology\/canary\/organization\/editor\/cilegis\"}], \"FRBRformat\": \"application\/xml\"}}}, \"name\": \"bill\", \"header\": {\"title\": \"Companies (Amendment) Law, 2019\", \"actNumber\": \"10 of 2019\", \"longTitle\": null}}, \"judgment\": null}}","akn_full_text":"CAYMAN ISLANDS\n\nAUDITORS OVERSIGHT (AMENDMENT)\nBILL, 2019\n\nSupplement No. 1 published with Legislation Gazette No. 18 dated 30th May, 2019\nA BILL FOR A LAW TO AMEND THE AUDITORS OVERSIGHT LAW (2017 REVISION)\nTO MAKE THE FINANCIAL YEAR CONSISTENT WITH THAT OF THE PUBLIC\nMANAGEMENT AND FINANCE LAW (2018 REVISION); AND FOR INCIDENTAL AND\nCONNECTED PURPOSES\n\nPage 2\n\nc\n\nPUBLISHING DETAILS\nSponsoring Ministry\/Portfolio: Ministry of Financial Services and Home Affairs\n(FSHA)\n\nAuditors Oversight (Amendment) Bill, 2019\nObjects and Reasons\n\nc\n\nPage 3\n\nMemorandum of\nOBJECTS AND REASONS\nThe Bill seeks to amend the Auditors Oversight Law (2017 Revision) to make the\nfinancial year of the Authority consistent with the financial year set out in section 2 of the\nPublic Management and Finance Law (2018 Revision).\n\nAuditors Oversight (Amendment) Bill, 2019\nClause 1\n\nc\n\nPage 5\n\nCAYMAN ISLANDS\n\nAUDITORS OVERSIGHT (AMENDMENT) BILL,\n2019\nA BILL FOR A LAW TO AMEND THE AUDITORS OVERSIGHT LAW (2017 REVISION)\nTO MAKE THE FINANCIAL YEAR CONSISTENT WITH THAT OF THE PUBLIC\nMANAGEMENT AND FINANCE LAW (2018 REVISION); AND FOR INCIDENTAL AND\nCONNECTED PURPOSES\nENACTED by the Legislature of the Cayman Islands.\n1.\nShort title\n1.\nThis Law may be cited as the Auditors Oversight (Amendment) Law, 2019.\n\nClause 2\nAuditors Oversight (Amendment) Bill, 2019\n\nPage 6\n\nc\n\n2.\nAmendment of section 28 of the Auditors Oversight Law (2017 Revision) -\naccounts\n2.\nThe Auditors Oversight Law (2017 Revision) is amended in section 28 by repealing\nsubsection (2) and substituting the following subsection \u2014\n\u201c(2) The financial year of the Authority shall be as set out in the\ndefinition of \u201cfinancial year\u201d in section 2 of the Public Management\nand Finance Law (2018 Revision).\u201d.\n\nPassed by the Legislative Assembly the  day of\n, 2019.\n\nSpeaker\n\nClerk of the Legislative Assembly","akn_extracted_at":"2026-06-22 15:41:23.920911+00","cms_id":"2019-0010","law_type":"bill","year":"2019","number":"10","title":"Companies (Amendment) Law, 2019","status":"bill"},"provenance":{"files":[{"file_id":"6980","expr_id":"2181","kind":"akn_xml","filename":"2019-0010.akn.xml","source_url":null,"storage_path":"\/Users\/q\/kyleg-data\/working\/BILLS\/2019\/2019-0010\/2019-0010.akn.xml","content_md5":"087eff6cd9065e9bfb2ba852226494cc","byte_size":"4478","http_last_modified":null,"fetched_at":"2026-06-22 15:41:23.950254+00"},{"file_id":"4361","expr_id":"2181","kind":"pristine_pdf","filename":"2019-0010.pdf","source_url":"\/cms\/images\/LEGISLATION\/BILLS\/2019\/2019-0010\/2019-0010.pdf","storage_path":"\/Users\/q\/kyleg-data\/pristine\/BILLS\/2019\/2019-0010\/2019-0010.pdf","content_md5":"ba8f8d570a541bde5920af973a510c26","byte_size":"191843","http_last_modified":null,"fetched_at":"2026-06-16 04:01:11.27261+00"},{"file_id":"4362","expr_id":"2181","kind":"working_pdf","filename":"2019-0010.pdf","source_url":"\/cms\/images\/LEGISLATION\/BILLS\/2019\/2019-0010\/2019-0010.pdf","storage_path":"\/Users\/q\/kyleg-data\/working\/BILLS\/2019\/2019-0010\/2019-0010.pdf","content_md5":"ba8f8d570a541bde5920af973a510c26","byte_size":"191843","http_last_modified":null,"fetched_at":"2026-06-16 04:01:11.27261+00"}],"paragraph_count":12,"latest_history":null},"quality":{"expr_id":"2181","doc_id":"2181","quality_state":"needs_review","quality_score":"72","needs_human_review":"t","deterministic_categories":"{duplicate_text,page_header_footer_noise,title_mismatch}","llm_categories":"{}","repair_actions":"{collapse_duplicate_text,strip_page_furniture,verify_title_metadata}","finding_severity_counts":"{\"low\": 1, \"medium\": 2}","finding_summary":"stored title is not visible in the opening extracted text; repeated line furniture detected: auditors oversight amendment bill 2019 x3","assessed_at":"2026-06-22 15:29:46.291591+00","updated_at":"2026-06-22 15:29:46.291591+00"}}