Auditors braced for increased closures

British Virgin Islands: Sailing through turbulent waters: May 2009


Unlike nearby Cayman Islands, the British Virgin Islands (BVI) does not require companies and investment funds based in the jurisdiction to file audited financial statements with the regulator. This is expected to change following the enactment before the end of 2009 of the Securities and Investment Business Act.

Many believe this legislation will include a requirement for hedge funds regulated by the BVI Financial Services Commission (FSC) to be audited. However, the new act is not expected to

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