Pursuant to Regulation 16(3) of the Legal Profession (Accounts and Records) Regulations, an accountant who signs the accountant’s report, must as at the date of signing of such report be:
- a chartered accountant who is the holder of a valid practising certificate from the Institute of Chartered Accountants of Jamaica (ICAJ); or
- a public accountant entitled to practise as such under the Public Accountancy Act (of Jamaica).
Any report signed by an accountant who did not at that date fall under categories (1) or (2) has not satisfied the requirements in accordance with the Regulations.
Please see links below which purport to list the accountants with valid practising certificates from the Institute of Chartered Accountants of Jamaica and the list of registered public accountants qualified to practise as such under the Public Accountancy Board of Jamaica (PAB):
Attorneys are however cautioned to contact the ICAJ or the PAB to verify an accountant’s status with either of these organizations when contracting the accountant to complete and sign the accountant’s report.
Natalie Creary
Manager, Investigations Division