Official Govt & Legal Notices For Jan 2 2026
The official Government and Legal notices for today [January 2] include notification of planning applications registered, contracts, striking off, notice, acting appointments and notice of intended marriage.
List of Planning Applications Advertised on January 2, 2026
- Notice type: Government Notice
- Notice sub type: Notification of Planning Applications Registered
- Notice ID: GN0011/2026
- Public Authorities / Department: Planning
- Publication date: 02 January, 2026
The applications shown below are available for review on the Department of Planning’s Customer Self Service Portal, or between the hours of 8:45 am and 4:30 pm week days at the Department of Planning, Seven Arches Building, 3rd Floor, 44 West Church Street, City of Hamilton HM12.
Any person wishing to object must do so by January 16, 2026 [within 14 days of the date advertised].
For further information on the objection procedure see the Development and Planning [Applications Procedure] Rules 1997 and the Objections Guidance Notes found on the Department website.
Sandys
P0322‑25
Rosalyn Almeida
Lot #3 Parcel Number 43756
Wreck Road
Proposed New Detached Residence.
[In‑Principle Approval]
Pembroke
P0344‑25
Seymour Blackman
38 Spanish Point Road
Interiors Renovations to Main House, Two New Pergolas, Remove Existing Shed to Proposed New Studio Unit. Remove Part of Existing Driveway to Add New Pavers.
[Final Approval]
Public Access To Information [Contracts Valued $50,000 Or More] Corporation Of Hamilton Notice 2025
- Notice type: Government Notice
- Notice sub type: PATI Contracts valued $50,000 or more
- Notice ID: GN0010/2026
- Public Authorities / Department: Public Access to Information [PATI]
- Publication date: 02 January, 2026
Bermuda
Public Access To Information [Contracts Valued $50,000 Or More] Corporation Of Hamilton Notice 2025
GN / 2025
The Secretary who has supervision of The Corporation of Hamilton, in exercise of the power conferred by section 6[6] of the Public Access to Information Act 2010, gives the following Notice:
Citation
1. This Notice may be cited as the Public Access to Information [Information Statement- Contracts Valued $50,000 or More] Corporation of Hamilton Notice 2025.,
Contracts to which this Notice applies
2. This Notice applies to the contracts contained in the following Table:,
Table
| Name of Contractor/ Contracting Parties | Contract Start Date | Contract End Date | Description of Goods/ Services Provided | Contract Value |
|---|---|---|---|---|
| Ocean Interiors | 24/02/2025 | 08/29/2025 | Fort Hamilton Phase 1 Improvements | $875,855.00 |
| SAS Protection Services Ltd | 01/01/2025 | 12/31/2025 | Port Security | $738,303.00 |
| Surface Experts | 09/30/2025 | King Street paving | $582,965.00 | |
| All Rise Ltd | 06/10/2025 | 10/27/2025 | High lift | $189,162.50 |
| Bermuda Cleaning | 01/01/2025 | 12/31/2025 | Janitorial cleaning – Offices and Public Washrooms | $187,680.00 |
| Brown & Co. Ltd [Landscaping] | 11/22/2024 | 04/05/2025 | Marque Sign Paving | $122,418.00 |
| Dennis Eagle | 07/08/2025 | 07/10/2025 | Garbage Truck | GBP 194,685.00 $268,373.00 |
| Gibbons Company | 01/01/2025 | 12/01/2025 | Christmas Tree and decorations | $122,520.00 |
| Surface Experts | 09/30/2025 | Hamilton Docks | $117,891.00 | |
| Iron Dukes Inc | 22/01/2025 | 21/10/2025 | Victoria Park Guardrails | CAD$114,875.00 [BMD 83,880.35] |
| Associated Engineering | 12/12/2025 | 03/18/2026 | Front Street Wastewater Treatment – Plant Screen replacement | $109,439.00 |
| Init Développement Inc | 01/29/2025 | 06/01/2025 | Hour glass sculpture | $87,000.00 |
| Salem Farm Supply | 09/23/2025 | 09/23/2025 | Kubota Excavator | $78,406.92 |
| Hamilton Princess & Beach Club | 04/24/2025 | 10/11/2025 | Catering All White Ball | $55,500.00 |
Made this 31st day of December 2025
Tanya Iris
Chief Financial Officer who has supervision of the Corporation of Hamilton.
Strike Off First Notice – Exempted Limited Liability Companies
- Notice type: Government Notice
- Notice sub type: Striking Off
- Notice ID: GN0009/2026
- Public Authorities / Department: Registrar of Companies
- Publication date: 02 January, 2026
Registrar of Companies
No.___________
Limited Liability Company Act
Pursuant To Section 210
Whereas:
The Registrar of Companies has reason to believe that the LLCs specified in the Schedule hereto are not carrying on business or are not in operation.
The Registrar of Companies has sent two [2] letters to each LLC named herein in accordance with section 210[1] & [2] of the Limited Liability Company Act [“the Act”].
Notice Is Hereby Given that at the expiration of three months from the date of publication of this Notice, the LLCs listed in the attached Schedule will, unless cause is shown to the contrary, be struck off the Register and will be dissolved.
Schedule – Exempted Limited Liability Companies:
- Vibe Cybersecurity International Llc
- Vibe Cybersecurity Ip Llc
Maria Boodram
Acting Registrar Of Companies
2nd January 2026
Strike Off First Notice – Local Limited Liability Companies
- Notice type: Government Notice
- Notice sub type: Striking Off
- Notice ID: GN0008/2026
- Public Authorities / Department: Registrar of Companies
- Publication date: 02 January, 2026
Registrar of Companies
No.___________
Limited Liability Company Act
Pursuant To Section 210
Whereas:
The Registrar of Companies has reason to believe that the LLCs specified in the Schedule hereto are not carrying on business or are not in operation.
The Registrar of Companies has sent two [2] letters to each LLC named herein in accordance with section 210[1] & [2] of the Limited Liability Company Act [“the Act”].
Notice Is Hereby Given that at the expiration of three months from the date of publication of this Notice, the LLCs listed in the attached Schedule will, unless cause is shown to the contrary, be struck off the Register and will be dissolved.
Schedule – Local Limited Liability Companies:
- Mdco Llc
Maria Boodram
Acting Registrar Of Companies
2nd January 2026
Strike Off First Notice – Local Companies
- Notice type: Government Notice
- Notice sub type: Striking Off
- Notice ID: GN0007/2026
- Public Authorities / Department: Registrar of Companies
- Publication date: 02 January, 2026
Registrar of Companies
No.___________
The Companies Act 1981
Pursuant To Section 261
Whereas:
The Registrar of Companies has reason to believe that the companies specified in the Schedule hereto are not carrying on business or are not in operation.
The Registrar of Companies has sent two [2] letters to each company named herein in accordance with section 261[1] & [2] of the Companies Act 1981 [the “Act”].
Notice Is Hereby Given that at the expiration of three months from the date of publication of this Notice, the companies listed in the attached Schedule will, unless cause is shown to the contrary, be struck off the Register and will be dissolved.
Schedule – Local Companies:
- Abri Heights Ltd.
- Adl Compliance Limited
- Africa Connection Ltd.
- Agora Ltd
- Ardee Limited
- Armstrong Holdings Bermuda Limited
- Artisan Ltd
- Assured Quality Facilities Management Ltd.
- Assured Quality Holdings Company Ltd.
- Bermuda Electric Boat Company Ltd.
- Bermuda Hotel Managers Ltd.
- Bermuda International Preschool Limited
- Bermuda Sports Betting Limited
- Bermudair Techops Limited
- Big Ventures Limited
- Blue Nile Services Ltd.
- Buddy Ltd.
- Bulk Island Ltd
- Bull’s Head Car Care Centre Ltd.
- Business As Usual Ltd.
- Cabral’s General Contracting Ltd.
- Ccs [Bermuda] Ltd.
- Conceptium [Bermuda] Ltd.
- Concepts For Living Ltd
- Coral Coast Clothing Ltd.
- C-Tech Ltd.
- Cyber Security Solutions Ltd.
- Decosta Construction Limited
- Do Knot Disturb Ltd.
- E & M Construction/Bermuda Slaters Ltd.
- E.P.P.O.D. Bermuda Ltd.
- Ecoair Ltd.
- Ecolution Aes Limited
- El Mar Ltd.
- Fitness Management Group Ltd.
- G. B. Holdings Ltd.
- Golf With Sherlock Ltd.
- Gvl Enterprise Ltd.
- H&B Construction Consultants, Ltd.
- Helix It Bermuda Ltd.
- Hooks Holding Ltd.
- International Manning Service Ltd.
- Island Medical Limited
- Island Ophthalmology Ltd.
- King & Co. Limited
- Labor Ready Bermuda Ltd.
- Lifestyles Co. Ltd.
- Limestone Services Ltd.
- Nayden Ltd
- Offbeat Limited
- One Limited
- Onionpatch Group Limited
- Onyx Law Limited
- Pivot Cyber Ltd.
- Pleasantville Holdings Ltd.
- Pure Toons Ltd
- Q.T.S. Ltd.
- Red Bicycle Ltd.
- Salus Scientific [Bermuda] Ltd.
- Scalene Holdings Ltd.
- Scottsdale North Development Limited
- Somerset Pharmacy Ltd.
- Spinning Wheel Limited
- Sunrise Construction Ltd.
- Talamanca Holdings Ltd.
- Ten Dundonald Limited
- The Gardenia Private Trust Company Ltd.
- The Liquid Group Of Companies Ltd
- Thirty Five Global Ltd.
- Three J Limited
- Tp Rw Golf Limited
- Tp Rw Hotel Limited
- Trinity Management Ltd.
- Trinity Management Services Ltd.
- Tucker’s Point Holdco Limited
- Uplift Ltd.
- Vanity Limited
- Vs⁴[Bda] Ltd.
- West Bermuda Ltd.
- Wills And Legal Limited
- Wyndham Mews Ltd.
Maria Boodram
Acting Registrar Of Companies
2nd January 2026
Strike Off First Notice – Exempted Companies
- Notice type: Government Notice
- Notice sub type: Striking Off
- Notice ID: GN0006/2026
- Public Authorities / Department: Registrar of Companies
- Publication date: 02 January, 2026
Registrar of Companies
No.___________
The Companies Act 1981
Pursuant To Section 261
Whereas:
The Registrar of Companies has reason to believe that the companies specified in the Schedule hereto are not carrying on business or are not in operation.
The Registrar of Companies has sent two [2] letters to each company named herein in accordance with section 261[1] & [2] of the Companies Act 1981 [the “Act”].
Notice Is Hereby Given that at the expiration of three months from the date of publication of this Notice, the companies listed in the attached Schedule will, unless cause is shown to the contrary, be struck off the Register and will be dissolved.
Schedule – Exempted Companies:
- 57Th Street Holding Limited
- Acbl Bermuda Ltd.
- Agroinvest [General Partner] Limited
- Altfi Capital Management Ltd.
- Altfi Investor Services Ltd.
- Altree Custody Services Ltd.
- Amerinst Holdings Ltd.
- Amerinst Insurance Company, Ltd.
- Amerinst Mezco, Ltd.
- Arrowhead Solutions Limited
- Artjet Ltd.
- Avenir Worldwide [Xrs] Ltd.
- Azeire Petroleum Ltd.
- Azinam Holdings Limited
- Bay Area Gold Group Limited
- Bloktime Ltd.
- Bluetail Holdings Limited
- Bluetail Limited
- Bluetail Services Limited
- Boston And Alexander Treasury Limited
- Cadilly Consultants Limited
- Caledon International Limited
- Cannon International Limited
- Capital Increase Strategies Fund Limited
- Capital Performance Ltd.
- China Creative Digital Entertainment Limited
- Cica Life Ltd.
- City Road Limited
- Cobalt Bay Bermuda Limited
- Dadi International Group Limited
- Deglac Limited
- Ehs Ltd.
- Enfoca Ltd.
- Epoch Alpha Strategies Limited
- Eps Holdings Ltd.
- Faro, Limited
- Fathom Mga Holdings Limited
- Fathom Underwriting Agency Limited
- Finch International Advisors Limited
- Fly Air International Ltd.
- Forexware Markets Limited
- Forfaiting Trading [Bermuda] Limited
- Formula Gro 40 Limited
- Frontier Holdings Limited
- Full Apex [Holdings] Limited
- Geocash [Bermuda] Limited
- Geomedia Corporation Ltd.
- Global Token Limited
- Golden Nugget Ltd.
- Green Park Investments Limited
- Harbour Partners Services Ltd
- Hxro Games, Ltd.
- Intuition Exchange Ltd.
- Jun Capital Management Ltd.
- Kalair Limited
- Karnak Investments Ltd.
- Kiiglobal Holding Ltd.
- Kiiglobal Ltd.
- Larry Jewelry International Company Limited
- Lester Industries Limited
- Lexington Settlements Ltd.
- Map Insurance Ltd
- Mcap Digital Asset Fund Ltd.
- Mcap Master Fund Limited
- Mclarens Young International Ltd.
- Mermaid Holdings Limited
- Milo Bermuda, Ltd.
- Mont Blanc Aviation Ltd.
- Mst Logistics & Support Ltd
- Nukkleus Limited
- Opulentia Alliance Holdings Ltd.
- Ozz Solar Bermuda Ltd.
- Pass Go, Ltd.
- Peak Trust Company [Pvt] Limited
- Pemberton Venture Partners Limited
- Perenco Oil Trading Limited
- Petexpro Ltd.
- Pgh Insurance Services, Ltd.
- Pinnacle Holding Limited
- Preferred Finance Holdings, Ltd
- Primary Group Holdings 2 Limited
- Private Foundation [Bermuda] Ltd.
- Q Logistics Ltd.
- Raffles Infrastructure Holdings Limited
- Ragnaros Ltd.
- Real World Ltd
- Rig Insurance Group, Limited
- Rmail Limited
- Sagee Capital Limited
- Sbm Ship Yard Ltd.
- Scientific Games Asia Pacific Ltd.
- Scientific Games China Holdings Ltd.
- Seacrest Partners Ltd.
- Seamless Green China [Holdings] Limited
- Seapulse Management Ltd.
- Securities Africa Corporate Finance Ltd.
- Shoalcap Limited
- Singyes Green Energy Holdings Limited
- Sportcor Technologies Ltd.
- St Global Markets [Bermuda] Limited
- State Grid International Bermuda Limited
- Sutton Place Investments Ltd
- The Triangle Bitcoin Fund, Ltd.
- Three Islands Capital Ltd.
- Tonghai International Group Usa Investment Limited
- Tonghai International Insurance Holdings Limited
- Tonghai International Insurance Investment Limited
- Trafalgar Securities Limited
- Triangle Fund Management, Ltd.
- Tricon Forfaiting Fund Limited
- Tricon Trade Management Limited
- Triton Limited
- United Hydrocarbon Holdings Ltd
- Velocity Capital Ltd.
- Vesttoo Alpha Holdings Ltd.
- Vesttoo Alpha Manager Ltd.
- Vesttoo Bermudian Bay Ltd.
- Vesttoo Marketplace Ltd.
- Viagold Rare Earth Resources Holdings Limited
- Vietti Holdings Ltd.
- Wing Yue Reinsurance Company Ltd.
- Wizpro Limited
- Yew Tree Investments Limited
Maria Boodram
Acting Registrar Of Companies
2nd January 2026
Public Access To Information [Contracts Valued $50,000 Or More] [Ministry Office Of The Tax Commissioner] Notice 2025
- Notice type: Government Notice
- Notice sub type: PATI Contracts valued $50,000 or more
- Notice ID: GN0005/2026
- Public Authorities / Department: Public Access to Information [PATI]
- Publication date: 02 January, 2026
Bermuda
Public Access To Information [Contracts Valued $50,000 Or More] [Ministry Office Of The Tax Commissioner] Notice 2025
GN / 2025
The Financial Secretary who has supervision of the Office of the Tax Commissioner, in exercise of the power conferred by section 6[6] of the Public Access to Information Act 2010, gives the following Notice:
Citation
1. This Notice may be cited as the Public Access to Information [Information Statement- Contracts Valued $50,000 or More] Office of the Tax Commissioner Notice 2025.
Contracts to which this Notice applies
2. This Notice applies to the contracts contained in the following Table:
Table
| Name of Contractor/ Contracting Parties | Contract Start Date | Contract End Date | Description of Goods/ Services Provided | Contract Value |
|---|---|---|---|---|
| Janice Williams | 17 Jul 2025 | 16 January 2026 | Consultant Stamp Duty Assistant Administrative & clerical support for Stamp Duty. Responding to requests from the legal and banking professions, Government Departments and the general public. Providing technical guidance and training to the Stamp Duty Officers. | $38.159 per hour Monday to Friday 10:30 a.m. – 6 p.m. |
| Bermuda Information Technology Services [B.I.T.S] | 01 Apr 25 | 31 Mar 26 | Support of Bermuda Government Tax Information Management System [TIMS] and where required and able, interfaces to that system. Undertake any other supplementary services that may be delegated to you where you are able. | $195.00 hourly as required. Project Management at 15% hourly additional Service Hours: Monday to Friday 9:00 am to 5:00 pm |
| Silver-Soft Ltd. | 01 Apr 25 | 31 Mar 26 | Provide systems analysis and application software development and software services. Services will be primarily concerned with but not limited to the maintenance, enhancement and operation of the back-office Tax Commissioner System and the E-Tax systems. Monitor operation of the back-office Tax Commissioner and E-Tax Systems and suggest enhancements and/or changes as appropriate to improve operational efficiency. Monitor operation of the back-office Tax Commissioner and E-Tax Systems and suggest enhancements and/or changes as appropriate to improve operational efficiency. Monitor operation of the back-office Tax Commissioner and E-Tax Systems and suggest enhancements and/or changes as appropriate to improve operational efficiency. | $135.00 per hour for back-office Tax Commission system $137.50 per hour for the E-Tax System Where applicable and as requested by management, Statement of Work [SOW] documents may be drawn up by Silver-Soft Limited for certain projects. These SOW documents will require approval by management prior to engaging in the requested work and may be priced on a time and materials basis at the rates listed above, or on an agreed fixed-price basis depending on the nature of the project under consideration. |
Made this 31st day of December 2025
Joelene Lindsay, Tax Commissioner
Tax Commissioner Obo Financial Secretary who has supervision of the Office of the Tax Commissioner
Public Access To Information [Contracts With Total Value Of $50,000 Or More] Transport Control Department Notice 2025
- Notice type: Government Notice
- Notice sub type: PATI Contracts valued $50,000 or more
- Notice ID: GN0004/2026
- Public Authorities / Department: Public Access to Information [PATI]
- Publication date: 02 January, 2026
Public Access To Information [Contracts With Total Value Of $50,000 Or More] Transport Control Department Notice 2025
GN /
The Director who has supervision of Transport Control Department, in exercise of the power conferred by section 6[6] of the Public Access to Information Act 2010, gives the following Notice.
Citation
1. This Notice may be cited as the Public Access to Information [Contracts with Total Value of $50,000 or More] Transport Control Department Notice 2025.
Contracts to which this Notice applies
2. This Notice applies to the contracts contained in the following Table[LD1] :
| Name of contractor or contracting parties: | MAE Mustang Advance Engineering |
|---|---|
| Contract start and end dates: | 01/04/2025 – 31/03/2026 |
| Description of goods or services provided: | Vehicle Inspection and Maintenance Upgrade |
| Contract value: | $199,455.00 |
Made this 31st day of December 2025
Terry Spencer,
Director who has supervision of the Transport Control Department
PATI Information Statement – Bermuda Public Accountability Board
- Notice type: Government Notice
- Notice sub type: PATI Notice
- Notice ID: GN0003/2026
- Public Authorities / Department: Public Access to Information [PATI]
- Publication date: 02 January, 2026
Government Of Bermuda
Ministry Of Finance
PATI Information Statement
Name of Public Authority: Bermuda Public Accountability Board
Introduction:
Purpose of the Public Access to Information Act 2010: Under section 2 of the Public Access to Information Act 2012, the purpose of the Act is to-
[a] give the public the right to obtain access to information held by public authorities to the greatest extent possible, subject to exceptions that are in the public interest or for the protection of the rights of others;
[b] increase transparency, and eliminate unnecessary secrecy, with regard to information held by public authorities;
[c] increase the accountability of public authorities;
[d] inform the public about the activities of public authorities, including the manner in which they make decisions; and
[e] have more information placed in the public domain as a matter of routine.
Reason that the public authority has an information statement: Under Section 5 of the Public Access to Information Act 2010, every public authority in Bermuda must produce an information statement.
The purposes and aims of the information scheme, and what the public authority hopes to achieve through the information statement: This statement aims to make it easy to access key information about the Bermuda Public Accountability Board’s activities.
Summary of what is in the information statement: Categories of information contained in the information statement, including information provided, are as follows:
Structure, organization and legislation – who we are, what we do, our Board of Directors, and applicable legislation;
Functions, powers and duties of Bermuda Public Accountability Board;
Obligations under the PATI Act;
Services and programmes;
Records and documents held;
Administration manuals;
Decision-making documents;
Name and contact details for the Information Officer; and
Locations of the information statement.
Section A: Structure, Organization and Legislation [s5[1]a]
The Bermuda Public Accountability Board [BPAB] was established upon enactment of The Bermuda Public Accountability Act of 2011 [the Act] to provide oversight of Bermuda accounting firms that audit Public Interest Entities [PIEs], as defined by the Act and subsequent amendments thereto. The Act provides for a comprehensive, independent and transparent system of oversight by establishing BPAB and granting it powers to carry out the independent supervision of PIE public accountants.
BPAB has an Executive Director who manages the operational, strategic and financial day-to-day operations of BPAB, including the administration, programs, and strategic planning of BPAB. All key decisions of BPAB require approval of the majority of the Board of Directors.
Board of Directors
The Directors of BPAB are responsible for oversight of BPAB’s activities and affairs. The Board has a Chair, a Secretary and at least two other non-executive members. Three of the Directors are professional accountants to ensure that the Board maintains accounting expertise. The remaining member is a seasoned financial and investment professional that helps deliver prudent independence and oversight. The Act specifies that a Board member is initially appointed by the Minister of Finance for a three-year term, with extended terms as permitted by the Act. Terms for certain directors may vary to stagger the terms.
The Directors of BPAB are as follows:
Michelle Seymour-Smith, Chair
Michelle Seymour-Smith is an accomplished leader with over 20 years of international experience in public companies in the insurance and reinsurance industry. She serves as non-executive director on various boards and committees, including as chair, and previously served as the Chief Transformation Officer of Arch Capital Group having previously held roles as Chief Financial Officer and Chief Operating Officer of Arch Reinsurance Ltd. Michelle was recognized as one of 100 Influential Women in Insurance and Reinsurance by Intelligent Insurer and was named as a Fellow of the International Women’s Forum Leadership Foundation Program in 2017. Michelle is a CPA, CA and a member of the Chartered Professional Accountants of Bermuda.
Wanda Mwaura, Secretary to the Board, Executive Director
Wanda Mwaura has served as the Executive Director of BPAB since January 2020. She also serves as a non-executive director on various boards and committees and is the chair of the audit & risk committee for two publicly listed entities. Wanda was formerly the Chief Accounting Officer of PartnerRe Ltd. and a Partner of Ernst & Young Ltd. [EY]. During her 17-year career at EY, Wanda served on various boards and committees including the Institute of Chartered Accountants of Bermuda [now known as CPA Bermuda], the Bermuda Insurance Institute, and the former Atlantic School of Chartered Accountants. Wanda is a CPA, CA and a member of the Chartered Professional Accountants of Bermuda.
Natalie Chaves, Treasurer, Director
Natalie Chaves has over 30 years of international experience in the insurance and reinsurance industry. She most recently served as a Senior Vice President in the global Finance team at RenaissanceRe until 2023 and held roles of increasing responsibility since she joined the company in 2006. She joined the Westmeath Board of Trustees as Treasurer in 2021 and has served as Chair since early 2025. She also serves on councils and committees of St. Patrick’s Roman Catholic Church Parish, the Roman Catholic Diocese of Hamilton, and the Centennial Bermuda Foundation. Natalie is a CPA, CA, and a member of the Chartered Professional Accountants of Bermuda.
Andrew M. Marsh
Andrew M. Marsh works as an investment consultant for a private investment office and advisory firm based in Bermuda. He also serves as an independent director for private investment companies. Andrew brings over 25 years of in-depth capital markets and asset management experience working for top global investment firms. Andrew has also spent time in Bermuda working in senior positions for hedge funds and asset management companies as chief economist, proprietary trader and equity analyst.
Legislation
BPAB is constituted by the Bermuda Public Accountability Act 2011 [the “Act”]. The Act was amended in 2015, 2017 and 2020 to make certain conforming changes to clarify BPAB’s ability to impose civil penalties and to revise the definition of a Public Interest Entity [PIE].
The procedures of BPAB are further set out in subordinate legislation made pursuant to the Act.
See links on the Legislation page of our website at www.bpab.bm for the legislation contained in the Act, Amendments thereto, Rules and Regulations as follows:
Bermuda Public Accountability Act 2011
Bermuda Public Accountability Act 2011 Commencement Day Notice 2012
Bermuda Public Accountability Amendment Act 2015
Bermuda Public Accountability [General] Rules 2015
Bermuda Public Accountability Act 2011 Commencement Day Notice 2015
Bermuda Public Accountability [General] Regulations 2015
Bermuda Public Accountability [Review Proceedings] Regulations 2015
Bermuda Public Accountability [General] Amendment Rules 2016
Bermuda Public Accountability Amendment Act 2017
EU Withdrawal [consequential Amendments] Act 2020 [bermudalaws.bm]
Section B: 1] Functions, powers, duties of the Authority [s5[1]b]
BPAB is responsible for the oversight [including registration, inspections, and where applicable, investigations] of public accountants in Bermuda that conduct audits of Public Interest Entities [“PIEs”].
Registration
Every audit firm in Bermuda that audits a PIE must be registered with BPAB. Registration is for a one-year period and must be renewed annually. At present, BPAB oversees five audit firms in Bermuda that are registered as “PIE public accountants” as follows:
Deloitte Ltd.
Hamilton, Bermuda
Date of Registration – November 1, 2025 to October 31, 2026
Ernst & Young Ltd.
Hamilton, Bermuda
Date of Registration — March 1, 2025 to February 28, 2026
KPMG Audit Limited
Hamilton, Bermuda
Date of Registration — March 1, 2025 to February 28, 2026
PricewaterhouseCoopers Ltd.
Hamilton, Bermuda
Date of Registration — March 1, 2025 to February 28, 2026
Grant Thornton [Bermuda] Limited
Hamilton, Bermuda
Date of Registration — March 17, 2025 to March 16, 2026
Inspection and Investigation Activities
BPAB is constituted by the Bermuda Public Accountability Act 2011 [the “Act”], including subsequent amendments thereto in 2015 and 2017.
The procedures of BPAB are further set out in subordinate legislation made pursuant to the Act containing Rules and Regulations.
Section 32 of the Act and Rule 13 in Part 4 of the Bermuda Public Accountability [General] Rules 2015 [the “Rules”] specifically covers “Inspections and Investigations” providing for the inspections at least once in every three-year period for each of the registered PIE public accountants. Under the Act and Rules, BPAB may at any time determine that a special inspection is required, or where applicable, an investigation.
Inspection Activity
Inspections are assessments of the compliance of each PIE public accountant with the provisions of the Act and Regulations, the professional standards and rules, and the quality management system of the PIE public accountant, in connection with the issuance of audit reports on the general-purpose financial statement of PIEs.
Under the Rules, either the Compliance Committee, or any person or entity authorized to participate in the inspection, may take such steps and perform such procedures as BPAB determines to be necessary or appropriate. These include document requests and oral interviews.
Rule 12 of the Rules provides that each member firm [and its professionals, partners and employees] are obliged to cooperate with inspections and comply with all BPAB demands and requests.
Inspection Reporting
Inspections result in the production of inspection reports under Section 14 of the Rules. In its inspection report, the Compliance Committee sets out any weaknesses in the PIE public accountant’s system of quality management, any significant deficiencies in any audit engagement reviewed, and recommendations for improvement with regards to the PIE public accountant’s system of quality management.
Following an inspection under Rule 13, the Compliance Committee will first produce a draft inspection report containing the findings of the inspection. Within 30 days of receiving the Compliance Committee’s draft report, the member firm inspected shall respond to the recommendations contained in the draft report. Upon considering the member firm’s responses, the Compliance Committee may make such amendments as it thinks fit and/or finalize the draft report.
Remedial Action
Upon finalization of an inspection report, Rule 15 provides that the Compliance Committee shall commence remedial action in respect of any weaknesses, deficiencies, and recommendations. Upon commencing remedial action, the member firm is required to submit evidence or otherwise demonstrate that it has remedied matters identified in the report, no later than 12 months after the date of the final report.
Where the member firm fails to adequately address all or any of the weaknesses, deficiencies or recommendations to the satisfaction of the Compliance Committee, the Compliance Committee shall publish its findings.
Investigation Activity
Where the Compliance Committee considers that a violation event has occurred, it may i] issue an order for an investigation under Rule 16 of the Rules; ii] commence review proceedings; or iii] invoke its powers under Rule 24 where the Committee may give a violation event notice setting out the requirements, restrictions, or penalties the Committee proposes to impose on such PIE public accountant.
Review Proceedings
Review proceedings are a quasi-judicial process that entails empaneling four members of any professional agency or entity of good repute situated locally or international and selected by BPAB. These four independent adjudicators are entitled to determine a firm’s liability for non-compliance.
Section B: 2] Obligations under PATI Act [s5[1]b]
BPAB has the following obligations under PATI Act[s5[1]b]:
To provide an information statement for the public and promulgate it [s5]
To provide other information to the public so that the public needs only to have minimum resort to the use of the Act to obtain information [s6]. This includes:
General information, e.g. activities of the Authority
Log of all information requests and their outcome
Quarterly expenditure [upon request] [s6[5]] and
Contracts valued at $50,000 or more.
To respond to information requests in a timely manner [s12-16]
To track information requests and provide this data to the Information Commissioner
To respond to requests from the Information Commissioner [s9]
To amend personal information held by the Authority that it is wrong or misleading following a written request by the person to whom the information relates [s19]
To conduct an internal review if formally requested [part 5]
To give evidence for review by the Information Commissioner [part 6, 47[4]], or for judicial review [s49], if required
To provide an annual written report to the Information Commissioner of the status of information requests [s58 [3]].
To do anything else as required under the PATI Act and subsequent Regulations [s59, 60], including:
Fees for Requests for information
Management and maintenance of records
Procedures for administering the Act
To train staff and make arrangements so as to facilitate compliance with the Act [s61]
To designate one of its officers to be the person to whom requests are directed [s62]
Audited financial statements and other financial information may be available upon request if you are Bermudian or a resident of Bermuda, by making a request for information under Public Access to Information [PATI] https://www.gov.bm/public-access-information-pati.
Section C: Services and Programmes [s5[1]c]
Services and Programmes: See Section B above.
Section D: Records and documents held [s5[1]d]
The Bermuda Public Accountability Board prepares and retains financial records which includes quarterly unaudited financial statements, as well as annual audited financial statements, an annual budget, and an annual report.
See also Sections A, B and C above.
See also information available on our website at www.bpab.bm
Section E: Administration [all public access] manuals [s5[1]e]
The Directors of the Bermuda Public Accountability Board have adopted a Code of Ethics and Conflict of Interest Policy, which are available upon request.
See also Sections A, B and C above and information available on our website at www.bpab.bm
Section F: Decision-making documents [s5[1]f]
See response to Section E above.
Section G: The Information officer [s5[1]g]
Name and contact information:
Michelle Seymour-Smith, Chair of Bermuda Public Accountability Board
Email: Michelle@bermudapab.com
Phone: [441] 504-9240
Section H: Any Other Information [s5[1]h]
See Sections A through G above. See also information available on our website at www.bpab.bm
Section I: Any Other Information To be Provided? [s5[1]i]
See Consultation Paper posted on BPAB’s website: https://bpab.bm/wp-content/uploads/2024/10/BPAB-Consultation-Paper-Sept-16-24.pdf. Feedback received has been considered by BPAB to determine recommendations to be made to the Ministry of Finance for the future of independent audit oversight in Bermuda.
Section J: Information Statement: Copies and Updates [s5[2,3,4,5]]
Every public authority shall update its information statement at least once a year, and make it available for inspection by the public at reasonable times [s5[1-5], PATI Act]:
Date Information Statement was updated: December 16, 2025
Locations of Information Statement:
Confirm copies of Information Statement are available at the following sites:
Your principal office: 12 Bermudiana Rd, 2nd Floor, Rosebank Building HM 11 Y/N
The Bermuda National Library Y/N
The Bermuda Archives Y/N
Available electronically Y/N
Website for public authority [www.bpab.bm]. Y/N
Have you published a notice in the Gazette indicating the places where the information
statement is available for the public? Y/N
With the Information Commissioner. Y/N
Sign:
_________________________________________________________________________
Michelle Seymour-Smith, Chair of Bermuda Public Accountability Board
Date: December 22, 2025
Public Access To Information [Information Statement] [Bermuda Public Accountability Board] Notice 2025
- Notice type: Government Notice
- Notice sub type: PATI Notice
- Notice ID: GN0002/2026
- Public Authorities / Department: Public Access to Information [PATI]
- Publication date: 02 January, 2026
Bermuda
Public Access To Information [Information Statement]
[Bermuda Public Accountability Board] Notice 2025
GN / 2025
The Chair of the Bermuda Public Accountability Board, Michelle Seymour-Smith, who has supervision of the Bermuda Public Accountability Board, in exercise of the power conferred by section 5 of the Public Access to Information Act 2010, gives the following Notice:
Citation
This Notice may be cited as the Public Access to Information [Information Statement] [Bermuda Public Accountability Board] Notice 2025.
Deposit of information statement
Pursuant to the requirements of section 5 of the Public Access to Information Act 2010, notice is hereby given that the Bermuda Public Accountability Board information statement has been deposited for public inspection at—
the offices of the Bermuda Public Accountability Board;
the Bermuda Archives;
the Bermuda National Library; and
the Office of the Information Commissioner
and shall come into operation on 31 December 2025.
Information statement available on website
The information statement mentioned in paragraph 2 is available at www.bpab.bm.
Made this 22nd day of December 2025
Michelle Seymour-Smith
Chair, who has supervision of the Bermuda Public Accountability Board
Acting Director Of Department Of Culture – Ministry Of Tourism & Transport, Culture & Sport
- Notice type: Government Notice
- Notice sub type: Acting Appointments
- Notice ID: GN0001/2026
- Public Authorities / Department: Ministry Level
- Publication date: 02 January, 2026
Offical Gazette
No. _______
Acting Appointment
Acting Director Of Department Of Culture
Ministry Of Tourism & Transport, Culture & Sport
Graham Mawer has been appointed to act as Acting Director of the Department of Culture in the Ministry of Tourism & Transport, Culture & Sport for the period January 1st to January 13th, 2026
Cherie-lynn Whitter
Head of the Public Service
Marriage Notice: Kilian Elkinson & Emille Kohl
- Notice type: Legal Notice
- Notice sub type: Notice of Intended Marriage
- Notice ID: LN0001/2026
- Public Authorities / Department: Registry General
- Publication date: 02 January, 2026
The Marriage Act, 1944
Notice of Intended Marriage
The persons named and described hereunder have given notice to me of their intended marriage, namely:-
Kilian Joel Elkinson of
Newfoundland, London
United Kingdom [Single]
and
Emille Kohl of
Newfoundland, London
United Kingdom [Single]
Any person knowing any just cause or impediment why this marriage should not be allowed should enter caveat forthwith in the office of the Registrar General.
Dated this 24th day of December 2025.
Dr. Freddie Evans Acting Registrar General
The official notices above have been republished from the relevant section on the official Government website. If you wish to view ‘hard copies’, the Department of Libraries & Archives prints them and you can visit the main library on Queen Street or the Government Archives in the Government Administration Building on Parliament Street to view them.
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