ISA compliance

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Sector Spotlight: Audit Risks in the Jamaican Financial Services Industry

September 5, 2025by Dr Dawkins Brown

The financial services industry is the backbone of Jamaica’s economy. From commercial banks and credit unions to insurance companies and securities dealers, these institutions provide the capital, liquidity, and trust needed to fuel growth. Yet, the sector is also one of the most highly regulated and risk-prone industries—making the role of auditors critical. With increasing...

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ISA 570 (Revised): Going Concern – Lessons from Recent Global Failures

September 5, 2025by Dr Dawkins Brown

A company’s ability to continue operating as a going concern is fundamental to financial reporting. It underpins valuations, investor decisions, regulatory trust, and strategic planning. If stakeholders lose confidence in an entity’s going concern assumption, the consequences can be devastating—affecting share prices, credit access, and even national economies. ISA 570 (Revised): Going Concern places responsibility...

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ISA 315 in Practice: Identifying and Assessing Risks of Material Misstatement

September 5, 2025by Dr Dawkins Brown

The credibility of financial statements depends on the auditor’s ability to identify and respond to risks that may lead to material misstatement. Investors, regulators, creditors, and Boards rely on these assurances to make informed decisions. At the heart of this responsibility lies ISA 315 (Revised 2019): Identifying and Assessing the Risks of Material Misstatement....

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Mastering IFRS 15: Revenue Recognition in Complex Transactions

September 5, 2025by Dr Dawkins Brown

Revenue is the single most important number in financial statements. It is not only the top line from which profits are derived, but also a critical measure of performance for investors, regulators, creditors, and stakeholders. Yet, determining when and how to recognize revenue has always been one of the most complex areas in accounting. Historically,...

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Unpacking International Standards on Auditing (ISA): A Guide for Businesses

August 30, 2025by Dr Dawkins Brown

Why Global Standards Matter In today’s interconnected business environment, financial statements are scrutinized by stakeholders across borders. Investors in London may review a Caribbean company’s accounts, while regulators in New York or Toronto may assess compliance. In such a globalized economy, consistency in auditing practices is essential. That consistency is delivered by the International Standards...

Sector Spotlight: Audit Risks in the Jamaican Financial Services Industry

ISA 570 (Revised): Going Concern – Lessons from Recent Global Failures

ISA 315 in Practice: Identifying and Assessing Risks of Material Misstatement

Mastering IFRS 15: Revenue Recognition in Complex Transactions

Unpacking International Standards on Auditing (ISA): A Guide for Businesses

March 6, 2026Technology-Enabled Audit: How Data Analytics, AI, and Automation Are Transforming Assurance

March 5, 2026Audit Committee Effectiveness: The Board’s Most Important Committee Is Often Its Weakest

March 5, 2026From Compliance to Strategy: A Caribbean CFO’s Blueprint for Building a Tax-Ready Organisation

March 5, 2026Tax Dispute Resolution: When the Revenue Authority Comes Calling

March 5, 2026Payroll Tax, Social Security, and Employee Benefits: The Compliance Minefield Caribbean Employers Navigate Daily

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Where to find us?

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