Governance & Assurance

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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,...

The Legislative Reform Package: What the Twin Peaks Statutes Must Deliver

May 4, 2026by Dr Dawkins Brown

The legislative architecture decision The first and most consequential drafting choice is the legislative architecture itself. Article 6 of this series identified the South African Financial Sector Regulation Act of 2017 as a model — a single comprehensive statute that sets out the entire Twin Peaks framework, both peaks, the coordination mechanisms, the...

Australia: Twenty-Five Years of Twin Peaks — What Worked, and What Didn’t.

May 3, 2026by Dr Dawkins Brown

Australia is the country that named the Twin Peaks model and has lived with it the longest. Twenty-five years of operating data — through the Asian Financial Crisis, the global financial crisis, multiple stress events and the Hayne Royal Commission — make it the single most informative case study available to Caribbean policy-makers, regulators and...

Compliance Compliance & Regulation Compliance & Risk Management compliance audit Continuous Auditing / Continuous Monitoring Controls & Assurance Readiness Controls & Governance Country Risk Intelligence Finance & CFO Advisory Governance & Assurance Governance & Compliance Governance & Disputes Governance Risk & Compliance Governance Risk and Compliance

From Sectoral Silos to Twin Peaks: Reading Jamaica’s 2026 Reform Correctly

May 2, 2026by Dr Dawkins Brown

When the Twin Peaks legislation is enacted in 2026, Jamaica will not be relabeling its regulators. It will be re-architecting how the entire financial system is supervised. Boards, securities dealers, insurers, pension trustees and listed issuers that read this reform as a name change will arrive at the cutover unprepared. Those that read it correctly...

AI & Automation AI and Cloud Integration AI Assurance & Auditing AI Assurance Auditors AI Governance & Compliance AI in Audit AI in Regulated Industries AI Risk & Governance AI Risk Management AI Standards & Certifications AI Strategy for Business Governance Governance & Assurance Governance & Compliance Governance & Disputes Governance Pillar Governance Risk & Compliance Governance Risk and Compliance

The Caribbean AI Adoption Imperative: A Boardroom Framework for AI Governance in the Caribbean

April 26, 2026by Dr Dawkins Brown

Foreword This consolidated programme brings together twelve articles published serially across the spring of 2026 under the title The Caribbean AI Adoption Imperative. The articles were written for a specific reader — the Caribbean board chair, lead independent director, or risk committee chair sitting in the chair of an institution of meaningful scale, in a...

AI & Automation AI and Cloud Integration AI Assurance & Auditing AI Assurance Auditors AI Governance & Compliance AI in Audit AI in Regulated Industries AI Risk & Governance AI Risk Management AI Standards & Certifications AI Strategy for Business Governance Governance & Assurance Governance & Compliance Governance & Disputes Governance Pillar Governance Risk & Compliance

AI Governance for the Caribbean Boardroom: What the Board Owns, What Management Owns, and Where Decision Rights Belong

April 26, 2026by Dr Dawkins Brown

IN THIS ARTICLE Reading time: 20 minutes The ninth article of twelve, and the first article of Act IV — The Decision. Acts I through III established orientation, guardrails, and application. Act IV asks the question those three acts have been building toward: how should a Caribbean board actually govern AI? The answer most...

Business Growth & Strategy Governance Governance & Assurance Governance & Compliance Governance & Disputes Governance Pillar Governance Risk & Compliance Governance Risk and Compliance Leadership & Board Advisory Leadership & Change leadership & executive development Leadership & Management Private Company Advisory

Private Company Governance and Growth Toolkit

April 16, 2026by Dr Dawkins Brown

Helping Private Businesses Build the Governance Foundation That Supports Confident, Sustainable Growth Executive Summary Many private companies are built on entrepreneurial energy, speed of decision-making, strong personal relationships, and deep founder conviction. These qualities help businesses gain early traction and navigate uncertainty with agility. But as a private company grows, the same informality that once...

AI & Automation AI and Cloud Integration AI Assurance & Auditing AI Assurance Auditors AI Governance & Compliance AI in Audit AI in Regulated Industries AI Risk & Governance AI Risk Management AI Standards & Certifications AI Strategy for Business Audit Technology Audit Transformation Governance & Assurance Governance & Compliance Governance Risk & Compliance Governance Risk and Compliance

Auditing the Algorithm: What AI Assurance Looks Like in Practice

April 9, 2026by Dr Dawkins Brown

Beyond Traditional IT Audit Many Caribbean internal audit functions have responded to the AI governance imperative by extending their existing IT audit methodology to cover AI systems. While this is a reasonable starting point, it is insufficient. AI systems present audit challenges that traditional IT audit is not designed to address: statistical model behaviour, training...

AI & Automation AI and Cloud Integration AI Assurance & Auditing AI Assurance Auditors AI Governance & Compliance AI in Audit AI in Regulated Industries AI Risk & Governance AI Risk Management AI Standards & Certifications AI Strategy for Business Governance Governance & Assurance Governance & Compliance Governance & Disputes Governance Pillar Governance Risk & Compliance Governance Risk and Compliance GRC (Governance

AI Risk Classification: Governing by Consequence, Not by Technology

April 9, 2026by Dr Dawkins Brown

The Case for Risk-Proportionate Governance One of the most common governance errors Caribbean enterprises make when building AI oversight frameworks is applying uniform governance requirements across all AI systems regardless of their risk profile. This approach is simultaneously too burdensome for low-risk applications and dangerously inadequate for high-risk ones. It produces compliance theatre — the...

Algorithmic Accountability: Who Answers When AI Gets It Wrong?

April 9, 2026by Dr Dawkins Brown

The Accountability Vacuum When an AI-driven loan origination system denies credit to a qualified applicant due to a biased training dataset, who is responsible? When an AI recruitment screener systematically filters out candidates from a particular demographic, who is accountable? When an autonomous pricing algorithm produces outputs that harm consumers or distort a market, who...

The Legislative Reform Package: What the Twin Peaks Statutes Must Deliver

Australia: Twenty-Five Years of Twin Peaks — What Worked, and What Didn’t.

From Sectoral Silos to Twin Peaks: Reading Jamaica’s 2026 Reform Correctly

The Caribbean AI Adoption Imperative: A Boardroom Framework for AI Governance in the Caribbean

AI Governance for the Caribbean Boardroom: What the Board Owns, What Management Owns, and Where Decision Rights Belong

Private Company Governance and Growth Toolkit

Auditing the Algorithm: What AI Assurance Looks Like in Practice

AI Risk Classification: Governing by Consequence, Not by Technology

Algorithmic Accountability: Who Answers When AI Gets It Wrong?

June 3, 2026Board Minutes and Tax Substance: Why Documentation Can Make or Break a Holding Company Structure

June 3, 2026When Is a Holding Company a Conduit? Understanding Beneficial Ownership and Anti-Avoidance Risk

June 3, 2026Substance Beats Formality: What the Milan Tax Court’s Luxembourg Holding Ruling Means for Cross-Border Tax Planning

June 1, 2026The Hidden Systems Challenge of IFRS 20: Why Data, Controls and Audit Readiness Matter

June 1, 2026IFRS 20 and EBITDA: Why Lenders, Investors and Boards Must Pay Attention

Where to find us?

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Where to find us?

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