Audit and Assurance Services

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From Tariffs to Financial Statements: How IFRS 20 Changes Revenue Reporting

June 1, 2026by Dr Dawkins Brown

Executive Summary IFRS 20, Regulatory Assets and Regulatory Liabilities, changes how companies subject to rate regulation report the financial effects of their regulated activities. One of its most important consequences is the effect on reported revenue. Under IFRS 15, revenue generally reflects the amounts charged to customers for goods or services transferred during the...

D·ASSURE™ Whitepaper: Dawgen Global’s Seven-Pillar Framework for Modern Caribbean Audit Quality

May 25, 2026by Dr Dawkins Brown

The methodology is here. The framework is yours to apply. Dawgen Global has released the D·ASSURE™ Whitepaper, the standing companion to Article 12 and the series finale of The Caribbean Audit Imperative. The Whitepaper presents D·ASSURE™ — the Dawgen Assurance Standard for Unified Risk-based Engagements — Dawgen Global’s proprietary seven-pillar methodology for conducting modern audit...

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The D·ASSURE™ Framework: Dawgen Global’s Seven-Pillar Methodology for Modern Caribbean Audits

May 25, 2026by Dr Dawkins Brown

This series began with the observation that the Caribbean audit profession is being reshaped by a confluence of forces — revised international standards, sharpened quality-management frameworks, the digitisation of audit techniques, the intersection of cybersecurity with assurance, the arrival of sustainability reporting and its associated assurance regime, and the heightened scrutiny that all of these...

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Audit Committee Effectiveness: How Caribbean Boards Can Strengthen Audit Oversight

May 24, 2026by Dr Dawkins Brown

Ten articles into this series, the focus has been on what the auditor must do. That focus is correct as far as it goes, but it is also incomplete. A competent auditor delivers a competent audit. Whether that audit is then supported, challenged, and integrated into the entity’s governance is the audit committee’s work. The...

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The Independent, Integrated Audit Firm: Why Caribbean Boards Need a Modern Regional Audit Partner

May 24, 2026by Dr Dawkins Brown

Nine articles into this series, the picture is reasonably complete. The modern Caribbean audit must engage substantively with revised risk-assessment standards, sharpened quality-management frameworks, digitised audit techniques, cybersecurity intersections, fraud and going-concern responsibilities, regulated-entity expectations, group audit complexity, and the arrival of sustainability assurance. The work has expanded in scope, deepened in technical demand, and...

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Sustainability Assurance Arrives: What Caribbean Boards Must Know About ISSA 5000, IFRS S1 and IFRS S2

May 24, 2026by Dr Dawkins Brown

Of all the changes reshaping audit and assurance in this decade, none will land harder on Caribbean boards than the one this article addresses. Until very recently, sustainability reporting in the Caribbean was a voluntary activity — a corporate social responsibility statement, an annual report chapter on community engagement, a chairman’s narrative on environmental stewardship....

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Group Audits and Cross-Border Engagements: What Caribbean Holding Companies Must Know About ISA 600 Revised

May 24, 2026by Dr Dawkins Brown

The modern Caribbean economy is, in significant measure, a network of conglomerates. A holding company headquartered in Kingston operates subsidiaries in Trinidad and the Eastern Caribbean. A Bahamian financial group runs operations through entities in Cayman and Barbados. A regional retail group consolidates results from operating subsidiaries across a dozen territories. Tourism groups, financial groups,...

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Auditing Regulated Entities: What Caribbean Boards Must Know About the Regulator’s Lens

May 24, 2026by Dr Dawkins Brown

In an ordinary audit, the audit opinion is the principal output and the audit file is the auditor’s working record. In an audit of a regulated entity — a credit union, an insurance company, a securities dealer, a pension fund administrator, a money services business, a bank — the picture changes. The audit opinion is...

Fraud, Going Concern, and the Auditor’s Responsibility: What Caribbean Boards Must Ask

May 24, 2026by Dr Dawkins Brown

Every time an audit fails publicly, it fails in one of two places. Either a fraud the auditor did not detect comes to light and the audit is criticised for missing it, or an entity that received a clean audit opinion collapses shortly afterward and the audit is criticised for not warning. Across the Caribbean,...

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Cybersecurity and the External Audit: What Caribbean Boards Should Expect from Auditors on Cyber Risk

May 24, 2026by Dr Dawkins Brown

Walk into any Caribbean boardroom in 2026 and ask the directors what their external auditor does about cybersecurity. The answers will fall into three categories. Some directors will say their auditor audits cyber. Some will say cyber is the IT manager’s problem and not an audit matter. A few will say it is somewhere in...

Audit and Assurance Services

From Tariffs to Financial Statements: How IFRS 20 Changes Revenue Reporting

The Independent, Integrated Audit Firm: Why Caribbean Boards Need a Modern Regional Audit Partner

Auditing Regulated Entities: What Caribbean Boards Must Know About the Regulator’s Lens

June 24, 2026Will the Fund Last? Social Security Sustainability in the Caribbean

June 24, 2026Climate on the Balance Sheet: Quantifying What the Region Can No Longer Ignore

June 24, 2026Pricing the Storm: Parametric Cover for a Small-Island Economy

June 24, 2026The Liability on Your Balance Sheet You May Be Underestimating

June 24, 2026De-Risking the Pension Promise Before It De-Rails the Balance Sheet

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Where to find us?

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