Guides & Publications

Inside ISA 315 Revised: What Caribbean Audit Committees Must Expect on Risk Identification

In the first article of this series, we argued that the audit is no longer a compliance ritual — it is a board-level risk lens. If that is true, then the question every audit committee chair should now be asking is this: how does my auditor identify the risks of material misstatement in my...

AI & Emerging Technology Audit & Assurance Board & Governance IT & Digital Transformation Risk & Compliance

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...

Actuarial Services Board & Governance Crisis & Resilience Financial Services Risk & Compliance

The Caribbean Board Risk Dashboard: What Directors Should See Every Quarter — and Why Most Do Not

May 22, 2026by Dr Dawkins Brown

What Directors Should See Every Quarter — and Why Most Do Not. A practical dashboard architecture for Caribbean carriers covering capital, underwriting, market, operational, and emerging risk Most Caribbean board risk committees receive a quarterly risk paper. Few receive a quarterly risk dashboard. The distinction matters more than the terminology suggests. A risk paper...

Crisis & Resilience IT & Digital Transformation Performance & Operations

The Firm That Cannot See Itself: Why Caribbean SMBs Need Management Information, Not Just Accounts

May 22, 2026by Dr Dawkins Brown

This is the opening article of Pillar 3 of the Caribbean Digital Foundations Series. Pillar 2 — now complete — was the pillar of defence: the operational disciplines required to protect what the firm has built. Pillar 3 is the pillar of visibility: the operational disciplines required to know what the firm is actually doing....

Actuarial Services Advisory & Consulting Corporate Finance & M&A Financial Services Regulatory & Standards

Financial Reinsurance for Caribbean Carriers: A Practical Guide to Surplus Relief and Capital Optimisation

May 21, 2026by Dr Dawkins Brown

A practical guide to surplus relief and capital optimisation — the structures, the IFRS 17 treatment, the risk transfer test, and the regulator considerations regional boards should anticipate Financial reinsurance is one of the most powerful capital-management tools available to an insurer, and one of the least understood at Caribbean board level. Done well, it...

Actuarial Services Advisory & Consulting Caribbean Business Corporate Finance & M&A Data & Analytics Regulatory & Standards Risk & Compliance

Inside the Numbers: How CSM Run-off, Risk Adjustment, and Onerous-Contract Testing Are Quietly Reshaping Earnings

May 21, 2026by Dr Dawkins Brown

Three IFRS 17 mechanics that most Caribbean boards do not yet fully understand — and which determine reported profits more than any underwriting decision Three IFRS 17 mechanics — the Contractual Service Margin run-off pattern, the risk adjustment calibration, and the onerous contract test — together drive the majority of reported insurance earnings under...

AI & Emerging Technology Board & Governance Cybersecurity & Data Protection Data & Analytics Dawgen Frameworks & Series IT & Digital Transformation Strategy & Transformation

The First 90 Minutes Online: A Caribbean Start-Up Digital Identity Checklist

May 17, 2026by Dr Dawkins Brown

The first three articles in this series have asked Caribbean boards uncomfortable questions about digital infrastructure that has already been set up — usually badly. This article is for the entrepreneur, the family-business successor, or the partner of a newly-formed firm who has the rare opportunity to do it correctly from the first day. It...

Board & Governance Crisis & Resilience Dawgen Frameworks & Series IT & Digital Transformation

What’s in a .com? Choosing Between Global TLDs and Caribbean Country-Code Domains

May 17, 2026by Dr Dawkins Brown

A domain name is not, as is often supposed, a neutral string of characters. It is a positioning statement. The choice between a .com, a .jm, a .tt, a .bb and the new generic extensions tells the market who the firm believes itself to be, and which market it believes it is competing in. For...

Audit & Assurance Board & Governance Corporate Finance & M&A Crisis & Resilience Cybersecurity & Data Protection Data & Analytics IT & Digital Transformation Strategy & Transformation

The 12-Point Caribbean Resilience Playbook: A Synthesis for Entrepreneurs and Boards

May 10, 2026by Dr Dawkins Brown

A few days ago, this series opened with a single observation from the Inter-American Development Bank’s 2026 Latin American and Caribbean Macroeconomic Report: that resilience is not immunity. The Caribbean entered 2026 with the strongest external scoreboard in years — sovereign spreads at 209 basis points, inflation largely contained, unemployment near historic lows, currencies appreciating...

Advisory & Consulting Board & Governance Business Development & Entrepreneurship Caribbean Business Corporate Finance & M&A Crisis & Resilience Data & Analytics Marketing & Brand Strategy & Transformation

Anchored Expectations: How Caribbean Entrepreneurs Should Read the New Monetary Landscape

May 10, 2026by Dr Dawkins Brown

In Article 6 of this series, I argued that the capital structure which worked in 2021 will not work in 2026 — and that the refinance, the hedge, and the equity raise belong on the next board agenda. This week, the series turns to a less visible but equally consequential question: what does it mean...

Newer Posts

Older Posts

Inside ISA 315 Revised: What Caribbean Audit Committees Must Expect on Risk Identification