Audit Committee & Board Oversight

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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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Auditing in a Digitised Caribbean Economy: Why Modern Audits Must Test Populations, Not Just Samples

May 24, 2026by Dr Dawkins Brown

For decades, the external audit has been a sampling exercise. The auditor would select a small subset of transactions — perhaps thirty journal entries, perhaps sixty invoices, perhaps a hundred customer accounts — and from that sample draw conclusions about the entire population. The methodology was sound when the audit was its only practical option....

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The Quality Management Shift: What Caribbean Audit Committees Must Know About ISQM 1 and ISQM 2

May 23, 2026by Dr Dawkins Brown

Audit committees have spent years learning to evaluate audits. The standards on what a competent audit must do — ISA 315 (Revised), ISA 330, ISA 600 (Revised) — are now reasonably well understood at the board level. But there is a second, quieter set of standards that audit committees across the Caribbean have not yet...

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The New Audit Mandate: Why Caribbean Boards Must Rethink Audit as a Risk Lens

May 23, 2026by Dr Dawkins Brown

For most of the last fifty years, the external audit in the Caribbean was treated as an annual ritual. Companies prepared their books. Auditors arrived, asked questions, tested samples, and a few months later issued an opinion. Regulators received a copy. The audit committee acknowledged it. Shareholders, if they read it at all, read...

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Boards, Risk and Resilience: Strengthening Governance for a More Uncertain Caribbean

May 13, 2026by Dr Dawkins Brown

Executive Summary The Caribbean is operating in a more uncertain business environment than at any point in recent memory. Economic volatility, inflationary pressure, geopolitical disruption, cybersecurity threats, climate-related shocks, foreign exchange pressure, supply chain fragility, talent shortages, and accelerating technological change are all reshaping the landscape in which businesses, investors, regulators, and boards must operate....

After Twin Peaks: A Caribbean Capital Market Worthy of International Capital

May 4, 2026by Dr Dawkins Brown

Eleven articles have set out the case for Twin Peaks, the international evidence base, the legislative reform package, and the operational readiness work the next twelve months require. This closing article steps back and addresses the question that gives the transition its meaning: what is all of this for. The answer cannot be the cutover...

Three Markets, Three Lessons: What South Africa, the Netherlands and New Zealand Teach the Caribbean

May 3, 2026by Dr Dawkins Brown

Why these three jurisdictions matter The two case studies that have already been examined in this series — Australia and the United Kingdom — are the headline references in international Twin Peaks literature. Both produced extensive operating evidence. Both have generated substantial post-implementation reform programmes. Both are well-documented in IMF Financial Sector Assessment Programs,...

The United Kingdom: From the FSA to the PRA and FCA — A Model in Continuous Reform

May 3, 2026by Dr Dawkins Brown

The United Kingdom adopted Twin Peaks in 2013 because its previous regulator had failed during the global financial crisis. Thirteen years later, the Prudential Regulation Authority and the Financial Conduct Authority operate the most actively reforming Twin Peaks regime in the world — pioneering outcomes-based conduct supervision through the Consumer Duty, embedding individual accountability through...

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The Practice Period: A Distinctive Caribbean Approach to Regulatory Transition

May 3, 2026by Dr Dawkins Brown

Most countries that have adopted Twin Peaks waited for the legislation before changing how they supervise. Jamaica is doing it differently. Two years before the statutes arrive, the Bank of Jamaica and the Financial Services Commission are operating a structured Practice Period — joint examinations, jointly developed standards, capacity-building, cultural alignment — that builds the...

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

The Quality Management Shift: What Caribbean Audit Committees Must Know About ISQM 1 and ISQM 2

Boards, Risk and Resilience: Strengthening Governance for a More Uncertain Caribbean

After Twin Peaks: A Caribbean Capital Market Worthy of International Capital

Three Markets, Three Lessons: What South Africa, the Netherlands and New Zealand Teach the Caribbean

The United Kingdom: From the FSA to the PRA and FCA — A Model in Continuous Reform

The Practice Period: A Distinctive Caribbean Approach to Regulatory Transition

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Where to find us?

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