Dr Dawkins Brown

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The TAJ’s Transitional Tax Regime — Managing the IFRS 17 Impact Over Ten Years

July 4, 2025by Dr Dawkins Brown

The adoption of IFRS 17 Insurance Contracts has brought sweeping changes to how insurers measure and recognize revenue. While these changes improve transparency and comparability in financial reporting, they also introduce volatility in taxable income—especially in the year of transition. Recognizing this, Tax Administration Jamaica (TAJ) issued a Technical Advisory (#022924/01/IT) outlining a 10-year transitional...

Accountants and accounting firm accountants and auditors Accountants and Auditors in Kingston Jamaica accounting firm Audit and Assurance Audit and Assurance Services Audit firm

The Contractual Service Margin (CSM) Decoded — Profit Recognition under IFRS 17

July 4, 2025by Dr Dawkins Brown

At the heart of the IFRS 17 Insurance Contracts standard lies the Contractual Service Margin (CSM) — a powerful concept that fundamentally changes how insurers recognize revenue and profit. In contrast to traditional models that front-loaded income upon premium receipt, IFRS 17 mandates a systematic deferral and gradual recognition of profits over the life of...

Accountants and accounting firm accountants and auditors Accountants and Auditors in Kingston Jamaica Advisory Services

IFRS 17 in Jamaica: Reimagining Insurance Accounting through a Tax Lens

July 4, 2025by Dr Dawkins Brown

The implementation of IFRS 17 Insurance Contracts, effective January 1, 2023, marks a watershed moment for the insurance industry in Jamaica. Developed by the International Accounting Standards Board (IASB), IFRS 17 introduces a consistent framework for recognizing, measuring, presenting, and disclosing insurance contracts. However, its adoption carries significant tax implications, prompting Tax Administration Jamaica (TAJ)...

Accountants and accounting firm accountants and auditors Accountants and Auditors in Kingston Jamaica accounting firm International auditing standards (ias)

IFRS Compliance for Jamaican Businesses: Avoiding Costly Pitfalls

July 4, 2025by Dr Dawkins Brown

Why IFRS Matters in the Caribbean In an increasingly globalized financial environment, International Financial Reporting Standards (IFRS) have become the gold standard for corporate reporting. For Jamaican businesses—especially those seeking funding, public listings, or cross-border operations—compliance with IFRS is more than just a best practice. It’s a strategic necessity. Whether you’re a large corporation, a...

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Public Sector Accountability: Why Performance Audits Matter Now More Than Ever

July 4, 2025by Dr Dawkins Brown

The Need for Greater Accountability in Public Spending Governments and public bodies across the Caribbean are under immense pressure to deliver more with less. Whether it’s education, infrastructure, healthcare, or environmental programs, citizens and development partners expect results, not just spending. This has made performance audits—a specialized form of auditing that evaluates efficiency, effectiveness, and...

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Forensic Audits in the Age of Digital Fraud: Protecting Your Business

July 4, 2025by Dr Dawkins Brown

A New Era of Digital Threats As Caribbean businesses become increasingly digital—adopting cloud systems, online banking, remote work tools, and e-commerce platforms—the risk of fraud is evolving at lightning speed. Traditional forms of embezzlement and misappropriation are now being replaced or amplified by cyber-enabled financial crimes. From insider manipulation and digital invoice fraud to unauthorized...

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ESG Assurance: Preparing for the Next Wave of Stakeholder Scrutiny

July 3, 2025by Dr Dawkins Brown

🌍 The Rise of ESG in the Caribbean Environmental, Social, and Governance (ESG) considerations have evolved from optional reporting frameworks into strategic imperatives. Globally, investors, regulators, and consumers are demanding greater transparency on how companies impact society and the environment. In the Caribbean, this trend is accelerating. Financial institutions, multilateral agencies, stock exchanges (like the...

Accountants and accounting firm Audit and Assurance Audit and Assurance Services Audit firm Internal audit Internal audit firm International auditing standards (ias)

Why Internal Audit is a Strategic Asset, Not Just a Compliance Function

July 3, 2025by Dr Dawkins Brown

🎯 Rethinking the Role of Internal Audit In many organizations—particularly across the Caribbean—internal audit is still viewed through a narrow compliance lens. It is often perceived as a mandatory check on policies, procedures, and regulatory obligations. But this traditional view limits the true value internal audit can bring. In reality, a well-designed internal audit function...

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The Role of External Audit in Strengthening Investor Confidence in the Caribbean

July 3, 2025by Dr Dawkins Brown

🌍 Why Investor Confidence Matters In the Caribbean region—where economies are striving for diversification, digitization, and increased competitiveness—investor confidence is a crucial catalyst for private sector growth, capital inflows, and long-term economic stability. But what inspires confidence in potential investors, lenders, or shareholders? One of the most foundational answers is financial transparency, and central to...

Accountants and accounting firm accountants and auditors Accountants and Auditors in Kingston Jamaica Audit and Assurance Services Audit firm Internal audit Internal audit firm International auditing standards (ias)

Audit for Tomorrow: Reskilling Internal Audit for the Future of Fraud

July 3, 2025by Dr Dawkins Brown

In today’s rapidly transforming business environment, fraud is no longer a static threat—it is dynamic, digitized, and increasingly difficult to detect. As fraudsters leverage artificial intelligence, cyber tactics, and global financial complexity, internal audit must evolve at equal speed. The traditional audit toolbox—while still valuable—is no longer sufficient to meet the demands of modern risk...

Newer Posts

Older Posts

The TAJ’s Transitional Tax Regime — Managing the IFRS 17 Impact Over Ten Years

The Contractual Service Margin (CSM) Decoded — Profit Recognition under IFRS 17

IFRS 17 in Jamaica: Reimagining Insurance Accounting through a Tax Lens

IFRS Compliance for Jamaican Businesses: Avoiding Costly Pitfalls

Public Sector Accountability: Why Performance Audits Matter Now More Than Ever

Forensic Audits in the Age of Digital Fraud: Protecting Your Business

ESG Assurance: Preparing for the Next Wave of Stakeholder Scrutiny

Why Internal Audit is a Strategic Asset, Not Just a Compliance Function

The Role of External Audit in Strengthening Investor Confidence in the Caribbean

Audit for Tomorrow: Reskilling Internal Audit for the Future of Fraud

July 5, 2026AI Incident Response: What Happens When an AI System Fails?

July 5, 2026AI Vendor Risk Management: The Hidden Exposure in Third-Party Platforms

July 5, 2026From AI Policy to AI Operating Model: Why Governance Must Move Beyond Documentation

July 4, 2026Cybersecurity Risks in Generative AI: Data Leakage, Prompt Injection, and Model Abuse

July 4, 2026AI Governance for Regulated Industries: Financial Services, Public Sector, Healthcare, and Utilities

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