ICATT AnnualReport 2010 Page Iicatt.org/2012/ICATT AR 2010.pdf · ICATT AnnualReport. 2010. Page 2....

ICATT AnnualReport 2010 Page I

Page II Committed to Excellence

ICATT AnnualReport 2010 Page III

Contents Mission and Vision Statements Page 1

ICATT Council Members Page 2

Corporate Information Page 3

President’s Report Page 5

Financial Overview Page 6

Stakeholder Meetings Page 6

ACCA/ ICATT Joint Scheme Renewal Page 7

Membership Page 7

Practice Monitoring Page 7

ICATT Formal adoption of IFRS for SMEs Page 7

Outreach Activities Page 8

Annual General Meeting & Members’ Induction Ceremony Page 8

Review of ICATT Strategic Plan Page 8

Continuing Professional Development Page 8

40th Anniversary Celebrations Page 8

Student Focus Page 9

Secretary’s Report Page 11

Financial Statements Page 12

Independent Auditors’ Report Page 13

Statement of Financial Position Page 14

Statement of Comprehensive Income Page 15

Statement of Changes in Equity Page 16

Statement of Cash Flows Page 17

Notes to the Financial Statements Page 18

Notice of Annual General Meeting Page 27

Proxy Form Page 29

ICATT Members as at 31 December 2010 Page 31

Page 1 Committed to Excellence

ICATT AnnualReport 2010 Page 2

ICATT Mission StatementTo effectively promote, regulate and support the development of the accountancy

profession in Trinidad and Tobago, and ensure adherence to the highest technical and

ethical standards, for the benefit of members, students and the general public.

ICATT VisionWe will be:

• Thepreferredbodyforprovidingguidanceanddirectioninaccountancy

• Representing the entire accountancy profession in Trinidad and Tobago and all

accounting institutions

• Providing leadership, lobbying and influence with regard to regulatory bodies,

Government, accountancy institutions, professionals standards, compliance, conduct

of members, development of the profession and good governance

• Facilitatingpreandpostmembershipeducation

• An effectively governed and governing Institute with appropriate organizational

infrastructure, operating with integrity and transparency and accountable to stakeholders

• TheleadingaccountancyInstitute intheregionandthemostprominentprofessional

organisation in Trinidad and Tobago.



CorporateInformationAUDITORS : Michael Lee Kim & Co.

119A Woodford Street

Newtown, Port of Spain

REGISTERED OFFICE:2nd Floor, Building A

Professional Centre

11-13FitzblackmanDriveSouth

Woodbrook

Port-of- Spain

MAILING ADDRESS:P.O. Box 864, Port of Spain

TELEPHONE/FAX:(868) 623-8000/0176/625-1954;

(868) 625-2037/627-7675;

Fax (868) 627-7087

E-MAIL:[email protected]

WEBSITE:www.icatt.org

SECRETARY TO COUNCIL:Cynthia Lyons

ICATT Honourees 2010 & ICATT Past Presidents at the 40th Anniversary Gala Banquet.



Financial OverviewRevenues from both members and students subscriptions increased by 6% and 7% respectively. While the Institute’s overall cost of operations decreased by

3%, the total revenues decreased by 15% contributing to a deficit of $232,945.The chart below illustrates the Institute’s income categories.

At the year end 2010 the accumulated fund stood at $2.1million (2009:$2.4 million). Short-term liquid assets amounted to $1.3 million (2009:$1.6 million).

The net equity position provides coverage for approximately four months of activity.

• Sustained Continuing Professional Development programme of

activities to meet the needs of our members in fulfilling their CPD

objectives and requirements;

• HostingconsultationsonandengaginginmattersaffectingthePublic

interest, e.g. we hosted consultations on the Proposed Insurance

Act, the National Budget and Draft Occupational Pension Plan Bill.

We engaged in dialogue on Anti-Money Laundering and Financing of

Terrorist Activities, adoption of MRA, implementation of the Financial

Institutions Act and other issues;

• Unprecedentedgrowthinourmembershipduring2010.Closingthe

year with a membership of approximately 1,000, the target membership

of 1,200 by 2012 to ensure sustainability certainly appears achievable;

• ExtensiveworkinthereviewandrewriteofourRulesandRegulations;

Fellow members,

On behalf of the Council, Management and Staff of ICATT, I am pleased to

report on our activities and achievements for 2010 and on my stewardship for

the year. The year under review was a very challenging one for the profession

globally, as we emerged from the financial crisis and sought to adjust in light of

greater enforcement of standards and new rules to an ever changing financial

sector landscape. ICATT did not escape the impact. As the local regulatory

body for chartered accountants we have been swamped with inquiries,

questions and concerns following the CL Financial fiasco and the fallout from

the government’s decision relative to its (the government) handling of this

most unfortunate state of affairs. Internally the Institute was also challenged

with its own corporate governance issues, while grappling with an ever

increasing demand for us to enact and enforce higher standards of technical

competence, ethical and professional conduct.

The major highlight of the year was the official celebration of our 40th

anniversary in October with a one and a half day conference and gala banquet

at the HYATT Regency Hotel in Port of Spain. The events were considered

tremendously successful, judging from the general feedback received from

both members and non-members who participated in the events. Of course

there were hiccups as one would expect at large events like these and I

apologizetothosemembersaffectedbytheseoccurrences.Westrivefor

excellence in all that we do and the experiences from these events would

inform the planning of future events.

The key initiatives and activities for 2010 which are covered in greater detail

throughout the report are:

• Our sustained Practice Monitoring exercise where approximately

nineteen auditors/ firms were reviewed by December 31, 2010;

• TheformationoftheICATTForumofFirmstobetterservetheneedsof

the international auditing firms operating in Trinidad and Tobago and to

better harness their valued contribution to the continued development

of ICATT and the profession locally;

• The renewal of the Joint Examination Scheme Agreement between

ACCA and ICATT. This agreement positions ICATT as the local

administrator of ACCA’s educational programmes and examinations

in Trinidad and Tobago for its Professional and Technician students

numbering approximately seven thousand (7,000) students;

• ICATT’s formaladoptionof the IFRS forSMEs.Theadoptionof this

Standard impacts the majority of the entities in Trinidad and Tobago

and would simplify the level of financial reporting requirements for

qualifying entities choosing to implement the Standard;

• Membership surveys to be more in tune with the needs of our

members;

President’s Report

Stakeholder MeetingsIn ICATT’s continued efforts to participate in events that will benefit our

members, ICATT hosted a series of stakeholder meetings in 2010 with

varying stakeholders. In early January 2010 we initiated a meeting among

all the Insurance Companies and their Auditors to address issues in the draft

Insurance Bill; a position paper was submitted to the Central Bank making

specific recommendations on behalf of our members and stakeholders.

Additionally in March 2010, ICATT hosted an interactive session with the local

institutions responsible for the administration of Pension Plans in Trinidad &

Tobago to discuss the draft Occupational Pension Plan Bill issued by the

Central Bank in late December 2009. The Bill contains provisions which can

have a major impact on all the stakeholders managing these plans. Presenters

included: Wendy Ho Sing – Deputy Inspector of Financial Institutions; James

Camacho – Vice President of ATTIC & Robert Alleyne- Partner, KPMG who

also represented ICATT. The recommendations which came out of the

meeting were presented to the Central Bank.

Over the period June 24 -26, 2010, a Trinidad and Tobago delegation of

approximately 60 accounting professionals visited Nassau, Bahamas for

the 28th Annual Caribbean Conference of Accountants under the theme,

“Reshaping the Ac counting Profession in the Caribbean”. The conference

was jointly hosted by the Institute of Chartered Accountants of the Caribbean

(ICAC) and the Bahamas Institute of Chartered Accountants (BICA). The

annual conference continues to provide a forum to discuss issues affecting

the profession while enhancing the continuing development of accounting and

finance professionals in the region.

Anthony P. Pierre

ICATT President

The major highlight

of the year was the

official celebration of our

40th anniversary...

The events were

considered tremendously

successful, judging

from the general

feedback received from

both members and

non-members who

participated”

“



Outreach ActivitiesIn January ICATT challenged its members to contribute in cash and kind to

assist our Haitian neighbours devastated by the 7.0. magnitude earthquake.

ICATT donated TT$10,000 in addition to contributions received from members

to the Trinidad & Tobago Red Cross Society. Additionally a donation of

materials (foodstuffs etc.) also contributed by members was submitted to

FEEL in March. This concluded the 2nd phase of ICATT’s Haiti Relief Effort.

Annual General Meeting& Members’ Induction CeremonyICATT hosted its 40th Annual General meeting on March 24th 2010 at the

Hotel Normandie in Port of Spain. Kyle Rudden of KR Consulting & Sean

RamirezofPwCwerere-electedtoCouncilandPeterGittensofErnst&Young

& Derek Mohammed of Deloitte were appointed as new Council members.

Former longstanding Council member, Ramganie Bob Gopee opted not to

offer himself for re-election. We are grateful for Bob’s invaluable contribution

over the years. Another longstanding Council member, Garvin Francis-Lau

was not re-elected to Council and sadly Garvin passed away a few months

later in July 2010. Garvin will long be remembered for his quipped sense of

humour and dedication to service at ICATT – may he Rest in Peace.

The event also featured a new member recognition ceremony for those

members joining the Institute between November 2009 and March 2010.

The meeting was given an update on proposed changes to ICATT’s Rules

and Regulations & on our 40th Anniversary activities. A very successful 40th

AGM culminated with a cocktail reception as part of our ongoing networking

opportunities for members.

At the first meeting of Council held immediately after the AGM, Mr. Anthony

Pierre of Anthony P Pierre & Co and Mr. Andrew Tom of Ernst & Young were

re-elected president and Vice President respectively for a second term.

Review of ICATT Strategic Plan On June 12th ICATT held a Strategic Planning workshop at the Kapok hotel,

Port of Spain to chart the way forward for the Institute. Various stakeholders

were in attendance to represent the varying perspectives of ICATT’s

membership and to provide insight on key areas of the Institute’s operations.

ICATT engaged the services of PwC who was instrumental in the development

of the 2007 plan as consultants to lead the discussion and to assist with

mapping out a plan for the Institute.

Continuing Professional DevelopmentA variety of training sessions for members and non-members were held

throughout 2010. ICATT hosted six (6) CPD sessions over the course of the

year apart from the One & a Half Day Conference in October 2010.

We began in January 2010 with two half day workshops on IFRS for SMEs

hosted by Haseeb Mohamed of PwC on January 19th at the Marriott Hotel in

Port of Spain and on January 21st at the Royal Hotel in San Fernando with

approximately 60 persons in attendance overall.

In April, in partnership with the Certified Management Accountants (CMA),

we once again hosted a Workshop & Panel discussion on IFRS for SMEs at

theHYATTRegencyfacilitatedbyInternationalIFRSexpert,KarineBenzacar.

Approximately 25 persons were in attendance.

On April 15th and 28th we hosted our annual taxation workshops in the North

and South of the island with approximately 146 persons in attendance.

In June we held another IFRS workshop entitled Three Presenters: Three

Perspectives facilitated by Peter Gittens, Ernst & Young, Haseeb Mohammed,

PricewaterhouseCoopers and David Hodges of Deloitte. There were

approximately 65 persons in attendance.

In December we closed 2010 with an IFRS 9 Exposure Draft Workshop

facilitated by Haseeb Mohammed of PricewaterhouseCoopers with 65

persons in attendance.

40th Anniversary CelebrationsICATT hosted two major events for its 40th anniversary celebrations in 2010.

In July we held our Fun Day where over 300 persons were in attendance

for the day’s activities. Competitors included the large international firms,

accountancy schools and other companies.

On October 14th & 15th we hosted our one and a half day Conference under

the theme, “Governance and Transparency: Back to Basics” at the Hyatt

Regency in Port of Spain with over 200 participants. The event attracted

international, regional and local presenters and culminated with a Gala

Banquet celebration with over 300 guests hosted by ICATT’s President, Mr.

Anthony Pierre, where four persons were honoured for their contribution to the

Institute and the development of Trinidad and Tobago in various capacities.

The honorees were:

• Mr. Bernard Dulal –Whiteway, ICATT Member and Business Pioneer

(posthumously)

• Mr. Herman Marcano Sr., ICATT Member and local Accountancy

educator pioneer (posthumously)

• Mrs. Angela Lee Loy, ICATT Member, former Past President of ICATT,

first female president of ICATT and Chairperson of the National AIDS

Co-ordinating Committee

• Mr. Ramganie Bob Gopee, Former Council member of ICATT,

Rotarian and founder of the Bob Gopee Foundation.

Our eleven title sponsors were: First Citizens Bank, ACCA, Certified

Management Accountants (CMA), Ernst & Young, KPMG, Bewil & Company

Limited, EOG Resources, PKF, Prestige Holdings, Scotiabank Limited &

Tourism Development Company Limited. We thank them all for their valuable

contributions and join forces with them to reaffirm our commitment to regulating

and developing the local accountancy profession.

In September 2010, ICATT was once again part of the National Budget

consultation where the Institute was invited to submit its recommendations

for matters to be included in the 2010-2011 National Budget. Our

recommendations focused on economic and fiscal measures that would

stimulate economic activity and improve the efficiency of the tax regime in

the country.

October was a busy month for the Institute as we formally launched the ICATT

Forum of Firms on October 6th 2010 to better service the needs of the large

international auditing firms operating in Trinidad and Tobago. The objectives

of this forum are to provide a mechanism whereby their unique concerns

can be shared and provide an avenue for ICATT to tap into resources we

cannot provide in servicing our stakeholders. The establishment of this forum

is another major step in ICATT’s continued outreach towards the various

accounting professionals that we service.

ICATT was also host to the 58th Board of Directors Meeting of the Institute of

Chartered Accountants of the Caribbean (ICAC) held in Trinidad and Tobago

on October 16th at the HYATT Regency in Port of Spain. The Board of ICAC

comprises representatives of the national accounting bodies of the English

speaking Caribbean.

In November ICATT hosted a networking reception for our members at the

Royal Hotel in San Fernando. This is part of ICATT’s drive to forge closer

relations with our Membership based in south Trinidad.

ACCA/ ICATT Joint Scheme RenewalIn June 2010 ICATT formally renewed its Joint Examination Scheme Agreement

with the Association of Certified Chartered Accountants (ACCA) for another

five (5) year term. This agreement positions ICATT as the local administrator

of ACCA’s educational programmes and examinations in Trinidad and Tobago

for its Professional and Technician students numbering approximately seven

thousand (7,000) students. The agreement was signed between ACCA’s

Regional Director- Europe and Americas, Mr. Roger Acton and your President,

Mr. Anthony Pierre.

Membership For 2010 ICATT reached out more extensively to our members. In the first

quarter of the year we conducted a members’ needs assessment e-survey

to determine what is expected from the Institute. The findings were insightful

andultimatelymembersexpectamorepublicprofileandinfluential lobbying

role from the Institute. We took these findings into consideration in the activities

we hosted in 2010, in the review of our Strategic Plan 2010 – 2012 and in our

plans for 2011. Additionally, ICATT recorded an increase of 95 members over

the period of January 1st to December 31st 2010. Total Membership at the end

of the year was as follows:

Practice Monitoring2010 marked ICATT’s 2nd year of Practice Monitoring which is an obligation

for member bodies of the International Federation of Accountants (IFAC) as

outlined in its Statement of Membership Obligations (SMO).

These Quality Assurance reviews are intended to serve the interest of the public

and the Practice Monitoring process involves visiting licensed auditors /firms

and reviewing their audit files. The review process provides guidance to firms/

practitioners regarding deficiencies within their practice and recommendations

in order to effect improvements.

Between January to December 2010, nineteen (19) reviews were conducted

bringing the total to forty-one (41) reviews since the inception of Practice

Monitoring in January 2009. The firms still awaiting reviews (mainly Small and

Medium Practitioners) plus early follow up visits on firms with unsatisfactory

results, will be addressed in 2011 and beyond.

The feedback received from firms is that the process allows for greater

alignment with International Standards on Auditing. Practice Monitoring has

enhanced the regulatory framework for practising members in Trinidad and

Tobago. In 2011 ICATT intends to host a workshop for all firms to review the

experience, discuss common areas for improvement and lessons learnt from

these monitoring visits.

ICATT Formal adoption of IFRS for SMEsIn February 2010 ICATT formally announced the adoption of the International

FinancialReportingStandardsforSmallandMediumSizedEntities(IFRSfor

SMEs) effective February 1st for the preparation of financial statements of

qualifying entities in Trinidad and Tobago. The new standard was available for

use in the presentation of financial statements for 2009 and prior periods. The

adoption of this Standard impacts the majority of the entities in Trinidad and

Tobago and would simplify the level of financial reporting for qualifying entities

choosing to implement the Standard.

Since the announcement of the IFRS for SMEs implementation, ICATT has

hosted several seminars to assist practitioners and SME owners gain better

insight into the benefits of using the new standard, the first being the IFRS

for SMEs forum held in November 2009 in conjunction with The Institute

of Chartered Accountants of the Caribbean (ICAC). ICATT’s own financial

statements for 2010 were prepared using the standard and we will continue

to monitor the progress of the implementation the standard and any issues

that may arise.

Additionally at a meeting in September 2010, ICATT’s Council formally

adopted the IFAC Code of Ethics as part of its Rules and Regulations which

is still to be approved in its entirety by Council before it can be adopted by

our membership.

The conceptual framework behind the code requires the accountant to identify,

evaluate and address threats to compliance with the fundamental principles of

Integrity, Objectivity, Professional Competence & Due Care, Confidentiality and

Professional Behaviour rather than merely complying with specific rules. This

principles approach requires active consideration, more so than a detailed

rules- based approach, which ICATT endorses.

Year/ Member Type 2010 2009

Members in Practice (MP) 178 170

Members Not in Practice (MNP) 707 627

Members Resident Overseas (MRO) 43 40

Members in Retirement (MR) 58 50TOTAL 986 887



StudentsIn June 2010 ICATT formally renewed its Joint Scheme Agreement with the Association of Certified Chartered Accountants (ACCA) for another five (5) year term.

The agreement was signed between ACCA’s Regional Director- Europe and Americas, Mr. Roger Acton and your president, Mr. Anthony Pierre.

Additionally on December 3rd, ICATT and ACCA jointly hosted our annual Recognition ceremony that honoured successful candidates and top performers of the

June 2009, December 2009 and June 2010 examinations from Trinidad and Tobago. For 2011 we hope to reach out even further to our students and affiliates

as they represent the future of the profession.

ConclusionI am privileged to have served at the helm of ICATT over the past year. The challenges were many and so too were the opportunities. I wish to thank my fellow

Council members, committee members and the dedicated staff of the Institute for their continued support in seeking to meet the needs of our members. In

2011 we plan to continue on a path of growth and progress. Best wishes for 2011.

………………………………………..

Anthony P. Pierre

In June 2010 ICATT

formally renewed

its Joint Scheme

Agreement with

the Association of

Certified Chartered

Accountants (ACCA)

for another five (5)

year term. ”

“

Top ACCA and CAT Graduates pose with the ICATT and ACCA

Leadership Team.

Kyle Rudden, Council Member; Anthony Pierre, President; Garvin Francis-Lau, ICATT Member (deceased) & Earl Wilson, Council

Member at the 2010 AGM.

ICATT President, Anthony Pierre welcomes a new member at the 2010 AGM.

An overhead shot of the participants at the one & a half day conference in October.

Deputy Permanent Secretary, Angela Sinaswee- Gervais brought remarks on behalf of the Ministry of

Science, Technology & Tertiary Education

L-R: Andrew Tom, ICATT Vice President; Arthur Lok Jack Chairman, Associated Brands Group of Companies, Neal & Massy Holdings Limited & Guardian Holdings

Limited; Anthony Pierre, ICATT President; Spence Finlayson, Motivational Presenter and Professor Miguel Carrillo, Executive Director, Arthur Lok Jack, GSB at the seminar.



Secretary’sReportCouncil members attendance at meetings held for the term 2010 – 2011 is as follows: No of meetings attended

Anthony Pierre President 8/8Andrew Tom Vice President 5/8Angela Lee Loy 6/8Derek Mohammed 6/8Earl Wilson 7/8Kyle Rudden 8/8 Marlene Murray 5/8Peter Gittens 4/8Richard Roach 6/8 Rudranand Maharaj 6/8Ruthven Jack 6/8 Sean Ramirez 4/8 Susan Marie Borely 5/8

Election to Council

Messrs. Ruthven Jack, Richard Roach, Ms Marlene Murray and Ms Marie Suzanne Borely are due to retire by rotation. Being eligible, they have offered themselves for re-election.

Auditors The retiring Auditors, Michael Lee Kim and Company have expressed their willingness to be re-appointed. A resolution to this effect will be proposed at the Annual General Meeting.

Cynthia LyonsCorporate Secretary

March 1st, 2011

Financial Statements




Independent auditor’s report To the members of The Institute of Chartered Accountants of Trinidad and Tobago

Report on the financial statementsWe have audited the financial statements of The Institute of Chartered Accountants of Trinidad and Tobago which comprises the statement of financial position as at 31 December 2010, statement of comprehensive income, statementofchangesinequityandstatementofcashflowsfortheyearthenendedandasummaryofsignificantaccounting policies and other explanatory notes.

Council’s responsibility for the financial statementsThe Council is responsible for the preparation and fair presentation of these financial statements in accordance with InternationalFinancialReportingStandardsforSmallandMedium-sizedEntities(IFRSforSMEs).Thisresponsibilityincludes: designing, implementing and maintaining internal controls relevant to the preparation of financial statements that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances.

Auditors’ responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with International Standards of Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the Financial Statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgement, including the assessment of the risk of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the Council, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we obtained is sufficient and appropriate to provide a basis for our audit opinion.

OpinionIn our opinion, the accompanying financial statements present fairly in all material respects the financial position of theInstituteasat31December,2010andtheresultsofitsfinancialperformanceanditscashflowsfortheyearthenendedinaccordancewithInternationalFinancialReportingStandardsforSmallandMedium-sizedEntities.

MICHAEL LEE KIM & CO.Chartered Accountants:Port of Spain

TRINIDAD

28 February, 2011

Statement of financial position

as at 31 December 2010 2010 2009

Notes $ $ ASSETS

Current assets

Cash and cash equivalents 4 1,511,060 1,707,526Accounts receivable 5 480,366 604,147Inventories 6 21,487 18,776

Total current assets 2,012,913 2,330,449

Non-current assets

Property and equipment 7 882,690 938,369

Total assets 2,895,603 3,268,818

EQUITY AND LIABILITIES

Capital and reserves

Accumulated fund 2,131,569 2,364,514Benevolent fund 8 133,934 133,934

Total equity 2,265,503 2,498,448

Current liabilities

Accounts payable 9 361,522 409,020Due to members/students 9 268,578 166,850Provisions 10 – 194,500

Total current liabilities 630,100 770,370

Total equity and liabilities 2,895,603 3,268,818

The accompanying notes to the accounts, on pages 18 to 26 form an integral part of these financial statements.

On 16 February 2011, the Council authorised these financial statements for issue.

President Council Member



Statement of comprehensive income

for the year ended 31 December 2010 2010 2009

Notes $ $

RevenueMembers subscriptions and fees 11 1,199,250 1,130,870Students subscriptions, fees and subventions 12 1,615,853 1,504,018Grant income – 758,376Interest income 50,656 102,539Other income 13 568,809 521,294

Total revenue 3,434,568 4,017,097

ExpensesEmployee salaries and benefits 14 (1,695,924) (1,716,764)Marketing (166,638) (118,684)Administrative 15 (1,804,951) (1,907,798)

Total expenditure (3,667,513) (3,743,246)

(Loss)/profit for the year (232,945) 273,851


Statement of changes in equity

for the year ended 31 December 2010

Accumulated Benevolent Total Fund Fund Equity $ $ $

Year ended 31 December 2010

Balance at 1 January 2010 2,364,514 133,934 2,498,448

Loss for the year (232,945) – (232,945)

Balance at 31 December 2010 2,131,569 133,934 2,265,503

Year ended 31 December 2009

Balance at 1 January 2009 2,104,356 120,241 2,224,597

Transfer to benevolent fund (13,693) 13,693 –

Profit for the year 273,851 – 273,851

Balance at 31 December 2009 2,364,514 133,934 2,498,448





Statement of cash flows

for the year ended 31 December 2010 2010 2009

$ $ Operating activities(Loss)/Profit (232,945) 273,851Adjustments for non-cash income and expenses: Depreciation 87,067 75,594 Loss on sale of property and equipment 157 12,460

Changes in provisions – 34,500 Grant income – (758,376) Interest received (50,656) (102,539) Unrealisedforeignexchangelosses/(gains)on Operating activities (778) (355)Changes in working capital Decrease in accounts receivable and prepayments 123,781 543,168

Increase in inventories (2,711) (18,776) Decrease in payables and accruals (140,270) (891,384)

Net cash used in operating activities (216,355) (831,857)

Cash flows from investing activities Purchase of non-current assets (31,545) (145,822) Proceeds from sale on non-current assets – 300 Interest received 50,656 102,539

Net cash used in investing activities 19,111 (42,983)

Cash flow from financing activities Receipts from grant – 758,376

Net cash from financing activities – 758,376

Net decrease in cash and cash equivalents (197,244) (116,464)

Cash and cash equivalents at beginning of year 1,707,526 1,823,635Exchange gains/(losses) on cash and cash equivalents 778 355

Cash and cash equivalents at end of year 1,511,060 1,707,526


Notes to the financial statements


1 General information

The Institute of Chartered Accountants of Trinidad and Tobago (the Institute) was incorporated by Act No. 33 of 1970 in Trinidad and Tobago. Its principal activities are:

a) To regulate the ethics, discipline, professional conduct and standards of its members and students; and

b) To promote and increase the knowledge, skill and proficiency of its members and students.

2 Significant accounting policies

The financial statements have been prepared in accordance with the International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs) issued by the International AccountingStandards Board.

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

2.1 Basis of preparation

The financial statements have been prepared in accordance with IFRS for SMEs using the historical cost convention. The preparation of financial statements in conformity with IFRS for SMEs requires the use of certain critical accounting estimates. It also requires management to exercise its judgment in the process of applying the Institute’s accounting policies. This is disclosed in note 2.2.

2.2 Property and equipment

Property and equipment is stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. The Institute adds to the carrying amount of an item of property and equipment the cost of replacing parts of such an item when that cost is incurred if the replacement part is expected to provide incremental future benefits to the Institute; the carrying amount of the replaced part is derecognised.

All other repairs and maintenance are charged to the statement of comprehensive income during the period in which they are incurred. Depreciation on other assets is charged so as to allocate the cost over their estimated useful lives as follows.

Office premises – 2% straight line basisOffice equipment – 20% reducing balance basisComputer equipment – 33.33% reducing balance basisFurniture, fixtures and fittings – 10% reducing balance basis





2 Significant accounting policies (continued)

2.2 Property and equipment (continued)

The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, if there is an indication of a significant change since the last reporting date. An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the statement of comprehensive income.

2.3 Impairment of non-financial assets other than inventories

At each reporting date, property and equipment are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset (or group of related assets) is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised in the statement of comprehensive income.

2.4 Inventories

Inventories comprising publications for resale are stated at the lower of cost or estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. At each reporting date, inventories are assessed for impairment. If inventory is impaired, the carrying amount is reduced to its selling price less costs to complete and sell, the impairment loss is recognised immediately in the statement of comprehensive income.

2.5 Accounts receivable

Accounts receivable are amounts due from customers for goods sold or services performed in the ordinary course of business. All collections from sales are expected in one year or less and are classified as current assets.

Accounts receivable are initially recognised at the transaction price. They are subsequently measured at amortised cost using the effective interest method less provision for impairment. A provision for impairment of accounts receivable is established when there is objective evidence that the Institute will not be able to collect all amounts due according to the original terms of the receivables.

2.6 Cash and cash equivalents

Cash and cash equivalents are carried in the statement of financial position at cost and comprise cash in hand, cashatbank,fundsheldinTrinidadandTobagoDollars(TTD)andUnitedStatesDollars(USD)IncomeFunds,and other short-term highly liquid investments.




2.7 Accounts payable

Accounts payable are obligations on the basis of normal credit terms and do not bear interest. Accounts payable are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

2.8 Members and student prepaid

Subscriptions received in the current year for the following year are recorded as a liability. These amounts are then transferred to revenue in the year to which they relate. Members and students prepaid are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

2.9 Provisions

Provisions are recognised when the Institute has a present legal or constructive obligation as a result of past events,itisprobablethatanoutflowofresourceswillberequiredtosettletheobligationandtheamounthasbeen reliably estimated. Provisions are not recognised for future operating losses. Where there are a number ofsimilarobligations,thelikelihoodthatanoutflowwillberequiredinsettlementisdeterminedbyconsideringtheclassofobligationsasawhole.Aprovisionisrecognisedevenifthelikelihoodofanoutflowwithrespectto any one item included in the same class of obligations may be small.

Provisions are measured at the present value of the expenditure expected to be required to settle the obligation usingapre-taxratethatreflectscurrentmarketassessmentsofthetimevalueofmoneyandtherisksspecificto the obligation. The increase in the provision due to passage of time is recognised as interest expense.

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2.10 Foreign currency translation

a) Functional and presentation currency

Items included in the financial statements of the Institute are measured using the currency of the primary economic environment in which the Institute operates (‘the functional currency’). These financial statements are presented in Trinidad and Tobago Dollars (TTD), which is the Institute’s functional and presentation currency.






2.10 Foreign currency translation (continued)

b) Transactions and balances

Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the statement of comprehensive income. All other foreign exchange gains and losses are presented in the statement of comprehensive income within other income.

2.11 Revenue

Revenue comprises the fair value of the consideration received or receivable for the sale of goods and services in the ordinary course of the Institute’s activities and it is recognised on an accrual basis.

2.11.1 Interest Income

Interest income is recognised using the effective interest method.

2.12 Taxation

The primary activities of the Institute are of an educational nature and therefore are not liable to corporation tax. The Institute is however subject to the Green Fund Levy paid at the rate of 0.1% of gross revenue.

2.13 Grant income

Grants are recognised at their fair value in the statement of comprehensive income where there is a reasonable assurance that the grant will be received and the Institute complied with all attached conditions. Grants received where the Institute has yet to comply with all attached conditions are recognised as a liability and released to income when all attached conditions have been complied with. Grants received are included in ‘grant income’ in the statement of comprehensive income.

2.14 Employee benefit obligations

Pension obligation

The Institute has a defined contribution plan. A defined contribution plan is a pension plan under which the Institute pays fixed contributions into a separate entity and has no legal or constructive obligations to pay further contributions if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

The Institute pays contributions to publicly or privately administered pension insurance plans on a mandatory or contractual basis. The contributions are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as an asset.



2010 2009 $ $ 3 Financial instruments

Financial assets Financial assets measured at amortised cost less impairment – Cash and cash equivalents 1,511,060 1,707,526 – Accounts receivable 480,366 604,147

Total 1,991,426 2,311,673

Financial liabilities Financial liabilities measured at amortised cost less impairment – Vendors payable 21,728 66,794 – Other payables 339,794 342,226

Total 361,522 409,020

2010 2009 $ $ 4 Cash and cash equivalents

Income funds 1,340,865 1,600,767Cashfloat 400 400Cash at bank 167,795 104,359Cash in hand 2,000 2,000

Total 1,511,060 1,707,526

The Income Fund investments have been classified as cash equivalents as they are available for working capital requirements. The effective interest rate of these funds at the year end was 2.4% (2009: 3.2%).

The carrying amounts of the Institute’s foreign currency denominated monetary assets translated to the functional currency at the end of the reporting period are as follows:

2010 2009 $ $

USDIncomeandGrowthFund 34,455 56,304

5 Accounts receivable

Accounts receivable – members and students 147,240 219,789Other receivables 2,434 224,186Prepayments 330,692 160,172

Total 480,366 604,147





5.1 Prepayments

Prepayments relate primarily to practice monitoring fee as the contract year is from 1 October to 30 September.

2010 2009 $ $6 Inventories

Publications for resale 21,487 18,776

7 Property and equipment Furniture Fixtures Office Office Computer and Premises Equipment Equipment Fittings Total $ $ $ $ $

Cost At 1 January 2010 692,383 156,057 227,115 213,979 1,289,534 Additions – 2,795 21,960 6,790 31,545 Disposals – – (2,327) – (2,327)

At 31 December 2010 692,383 158,852 246,748 220,769 1,318,752

Accumulated Depreciation At 1 January 2010 (85,488) (73,933) (113,336) (78,408) (351,165) Annual Depreciation (13,848) (16,891) (42,482) (13,846) (87,067) Accumulated Depreciation of assets disposed of – – 2,170 – 2,170

At 31 December 2010 (99,336) (90,824) (153,648) (92,254) (436,062)

Carrying Amount At 1 January 2010 606,895 82,124 113,779 135,571 938,369

At 31 December 2010 593,047 68,028 93,100 128,515 882,690

8 Benevolent fund

The Benevolent fund which was established in 1982 is an accumulation of a maximum of 5% of the profit for the year transferred each year. The purpose of the Benevolent Fund is to provide aid to distressed members of the Institute.

The current policy is to make annual disbursements from the Fund up to a maximum of 20% of its balance at the end of the preceding year.



2010 2009 $ $ 9 Accounts payable

Vendors payable 21,728 66,794VAT payable 175,139 73,122Other payables 230 –Accrued liabilities 164,425 269,104

Total accounts payable 361,522 409,020

Members and students prepaid 268,578 166,850

Total 630,100 575,870

The average credit period on purchases is 30 days. No interest is charged on the accounts payable.

10 Provisions

Employee Legal salaries claims and benefits Total $ $ $

At 1 January, 2010 34,500 160,000 194,500

Charged to statement of comprehensive income:

– Additions during the year – 179,275 179,275– Amount charged against provision during year (34,500) (339,275) (373,775)

At 31 December 2010 – – –

2010 2009 $ $

11 Members’ subscriptions and fees

Members not in practice 507,000 431,300Members in practice 660,850 655,330Members resident overseas 16,400 16,600Retired members 2,200 10,240Application fees 12,800 17,400

Total 1,199,250 1,130,870





2010 2009 $ $ 12 Students’ subscriptions, fees and subventions

Subscriptions and fees 1,420,569 1,236,115

Subvention 195,284 267,903

Total 1,615,853 1,504,018

13 Other income

Profit from seminars and functions 498,982 445,775Miscellaneous 21,059 16,891

Profit from sale of publications 48,768 58,628Total 568,809 521,294

14 Employee salaries and benefits

Salaries 1,513,989 1,546,232Employer’s medical plan contributions 7,800 7,384Employer’s pension contributions and NIS 147,333 138,604Staff learning and development 9,841 24,544

Staff uniforms 16,961 –

Total 1,695,924 1,716,764 At 31 December 2010, the Institute had 10 employees (2009: 11).

2010 2009 $ $15 Administrative expenses

Postage and printing 55,771 59,484Consultancy fees 508,492 636,882Stationery and office supplies 37,964 49,845IFAC subscriptions 32,748 18,742ICAC subscriptions 89,146 76,867Telephone 93,000 99,867Occupancy expenses 114,338 93,177Computer maintenance 60,717 51,548International/regional travel 55,512 66,241

Practice monitoring fees 200,982 120,607Depreciation 87,067 75,594Repairs and maintenance 37,737 65,758Legal fees 91,696 141,938Council/committee meetings 60,800 65,586Insurance 59,422 33,268

Other expenses 219,559 252,394

Total 1,804,951 1,907,798



16 Related-party transaction

Key management compensation

The compensation paid or payable to all key management for employee service is shown below:

2010 2009 $ $

Total key management compensation 887,168 1,022,377



March 4, 2011

Dear Member

NOTICE OF THE FORTY FIRST ANNUAL GENERAL MEETING

Notice is hereby given that the Forty First Annual General Meeting of the Institute will be held at Courtyard Marriott Invader’s Bay, Audrey Jeffers Highway, Port-of-Spain on Thursday 24th March, 2011 at 5.00 p.m. to transact the following business:

ORDINARY BUSINESS

1. To receive and consider the Annual Report of the Council for the 2010 / 2011 Term.

2. To receive and adopt the Financial Statements of the Institute for the year ended December 31, 2010 with the Auditor’s Report thereon.

3. To elect four (4) of the following members to Council: Ruthven Jack Marlene Murray Richard Roach MarieSuzanneBorely Amarjit Chadee David Raggay Nicole Joseph

(a) Messrs.RuthvenJack,RichardRoach,Ms.MarleneMurrayandMsMarieSuzanneBorelyareduetoretirebyrotation and being eligible, offer themselves for re-election.

(b) Nomination forms were received on behalf of Messrs. Amarjit Chadee, David Raggay and Ms. Nicole Joseph.

4. To appoint the Auditor for the year ending December 31, 2011.

SPECIAL BUSINESS

1. To consider and pass the following resolution:

WHEREAS, Rules 93, 94 and 95 states

93. Any notice or other document required to be given to a member may be given to him personally or by sending it by post to his registered place of address. Where a notice is sent by post, service thereof shall be deemed to be effected by properly addressing, prepaying and posting a letter containing the same and have been effected at the expiration of forty-eight hours after such letter was posted.

94. A member who has failed to give a registered address shall not be entitled to receive any notice or document. The accidental omission to send any notice or document to, or the non-receipt of any notice or document by any member entitled to receive the same shall not invalidate the proceedings at a meeting to which they relate.

95. Any notice or other document required to be given to the Institute may be given by sending it by post to the Secretary at the principal office of the Institute or such other address as the Council may from time to time designate and

WHEREAS, the current mode of posting notices to members is costly, ineffective and inadequate; and

WHEREAS, to ensure an effective, less costly and adequate service to members.

BE IT RESOLVED THAT the following amendments be made to rules 93, 94 and 95

For Rule 93 that the words “electronically via the internet to his email address provided to the Institute” be inserted at the end of the first sentence after the word “address”.

Rule 93 will now read as follows:

Any notice or other document required to be given to a member may be given to him personally or by sending it by post to his registered place of address or electronically via the internet to his e-mail address given to the Institute. Where a notice is sent by post, service thereof shall be deemed to be effected by properly addressing, prepaying and posting a letter containing the same and have been effected at the expiration of forty-eight hours after such letter was posted.

For Rule 94 that the words “or electronic address” be inserted in the first sentence following the word “address”.


A member who has failed to give a registered address or electronic address shall not be entitled to receive any notice or document. The accidental omission to send any notice or document to, or the non-receipt of any notice or document by any member entitled to receive the same shall not invalidate the proceedings at a meeting to which they relate.

For Rule 95 that the words “electronically to the Institute‘s e-mail address” be inserted after the word

“Institute” and the words “or e-mail address” be inserted after the word “address”.


Any notice or other document required to be given to the Institute may be given by sending it by post to the Secretary at the principal office of the Institute or electronically to the Institute’s e-mail address or such other address or e-mail address as the Council may from time to time designate.

Please note:

1. Copies of the audited financial statements for year ended December 31, 2010 and the President’s Report will be available at ICATT’s office from March 9, 2011.

2. Members for whom the Institute has valid email addresses will receive the audited financial statements for year ended December 31, 2010 and the President’s Report via email on March 9, 2011.

3. Members for whom the institute has no valid email addresses can provide us with a valid email address to which we can send the financial statements for year ended December 31, 2010 and the President’s Report via e-mail.

4. Members wishing to receive a hard copy via post can advise the Institute of this request.

By order of Council

CYNTHIA LYONSSecretary to Council

Rule 85: No member shall be entitled to be present or to vote, at any general meeting who is in arrears with any subscriptions or sum payable by him/her to the Institute.

Rule 86: A member entitled to vote may appoint as his/her proxy any member who is qualified to vote.



FORM OF PROXY

The Institute of Chartered Accountants of Trinidad and Tobago

I, ………………………………… of …………………………………...... being a member of the above mentioned

Institute hereby appoint ………………………………….. or failing him/her …………………………. each of whom

is a member of the said Institute as my proxy to vote for me on my behalf at the 41st Annual General Meeting of the

said Institute to be held on the Thursday 24th day of March 2011 and at any adjournment thereof.

Signed this……… day of ……………………………. 2011

Signature of member………………………………….................Membership No………....

Please indicate with an “X” in the appropriate box below how you wish your vote(s) to be cast.

ORDINARY BUSINESS RESOLUTIONS FOR AGAINST

1 To receive and consider the Annual Report of the Council for the 2010 / 2011 Term.

2 To receive and adopt the Accounts of the Institute for the year ended 31st December 2010 with the Auditor’s Report thereon.

3 To elect four (4) of the following members to Council.

Ruthven Jack

Marlene Murray

Richard Roach

MarieSuzanneBorely

Amarjit Chadee

David Raggay

Nicole Joseph Mohammed

4To appoint Auditors for the year ending 31st December, 2011 Term.

5SPECIAL BUSINESS RESOLUTION

To amend Rules 93, 94 and 95

Rule 85: No member shall be entitled to be present or to vote, at any general meeting who is in arrears with any subscriptions or sum payable by him/her to the Institute.

Rule 86: A member entitled to vote may appoint as his/her proxy any member who is qualified to vote.

Rule 87: Every instrument of proxy shall be in writing and shall be signed by the appointer or his attorney and together

with the power of attorney (if any) under which it is signed, shall be deposited with or sent to the Secretary

so as to be received by him at least forty-eight hours before the holding of the meeting or adjourned

meeting at which it is to acted on or, in the case of a poll, before the time appointed for the taking of the poll.

Unlessotherwiseinstructedtheproxywillvoteashe/shethinksfit.



712 Ahloy Paul

516 Ahmad Hakeem

698 Alexander Errol Augustus

345 Ali Hanif

893 Ali Jameel

756 Ali Shahamad

1015 Ali A. Imtiaz

1024 Ali Mahammad M.

1 Ali Mumtaz

1131 Ali Riaz

641 Alleyne Robert A.

125 Alphonse Andre R.

244 Ambrose Leonardo M.

899 Arumugadasan Nalika

1340 Aziz-Mohammed Fatima

618 Baboolal Roshan

734 Bachoo Dhanraj

1189 Baptiste Vernon D.

332 Beharry Capildeo

645 Bharath Adrian M

593 Bharath Claude E

1162 Bob -Gopee Shivantee

310 Boodoosingh Vishnu

53 Bowman Rupert T.

1156 Bridgemohansingh Hadyn

900 Bridglal Anil

365 Browne Mariano R.

107 Bruce Paul N.

577 Budhu Surindranath

512 Bynoe Mervyn A.

719 Camacho Craig Martin

274 Castillo Anselm J.

152 Chadee Amarjit

372 Chadee Ritchie

178 Chay Carl A.

468 Chedu-Piper Donna-Mae L.

6 Chow Leo

697 Cockburn Sheldon

882 Cook Esther

492 Daniel W. Keith

759 Dass Sinanan

437 Davis Philmore

127 De Nobriga Lanceworth A.

477 Dhanessar Winston

11 Dieffenthaller George A.

775 Dookiesingh Krishna

990 Douglas Denise D. D.

1337 Felix-Chevalier Kerry-Ann

258 Fletcher Brian T

1174 Golding Stacy-Ann

689 Gomez Trevor Nicholas

535 Gonsalves Lindsay L.

814 Gopaulsingh Anton A.

187 Gopee Ramganie B

849 Gopee Rendra A

861 Griffith Sheldon

18 Hadaway Bertram G.

1077 Hardyal Marisa S.

1196 Hodges David

216 Hogan Ronald V.

1378 Hornby Christopher S.

669 Hosein Dr. Shaffick

384 Inglefield Peter R

356 Jack Shirley P.

1339 Jaggessar Russel S.

24 John Worrell E.

1007 Jokhoo Dinesh

556 Joseph-Caddle Veronica Debbie

1145 Kazim Khan

131 Knights Ralph C

863 Lalsingh Nicole

314 Lee Anne Marie

255 Lee Charles W.

29 Lee Kim Michael J

325 Lee Loy Angela M

961 Lee Tang Johnson Anthony

257 Lopez Lionel Dave Peter

746 Lutchman Nicole

936 Mahabir Susanne S

644 Mahabir-Singh Mohan

204 Mahadeo Reynold

769 Maharaj Rudranand

956 Maharaj Steve

140 Maharaj Vishnu

276 Mangroo Jeewan

939 Marchock Addie

137 Mark Ainsley Albert

93 Mike Hamlyn R.

864 Mohammed Derek

Members in Practice (MP)as at 31 December 2010

660 Mohammed Haseeb

684 Mohammed Kamaral

865 Mohammed Shazad

792 Mohammed Yasmin

976 Mohammed Zakheem

989 Mohammed-Maraj Nazreen

277 Montano Danny A.

139 Montgomery David G.

852 Moodoo Roy Carlos

630 Moonoo Bhagwandaye

1044 Mungalsingh, Avind L.

367 Murray Russell

181 Musai Vishnu D.K

1161 Naipaul- Gopee Shelley

997 Narinesingh Pria

549 Neebar Sookmatee S.

80 Nunes Edward J.

561 Olliverre Gerald J.

903 Omardeen Sohaila

605 Ottley Bede P.

1037 Pariag Sarah

626 Parmesar Ramkarran

520 Parsotan Franklyn

334 Persad Herman

671 Philip Renee - Lisa

515 Phillip-Bruneau Aneitha

570 Pierre Anthony

1146 Pravin S. Arjune

359 Pujadas Leroy E.

415 Ragobar Steve

638 Ragoonath Kenrick

294 Rambhajan Sieunarine

538 Ramcharan Ramesh

265 Ramcharitar Jewan

789 Ramcharitar Leslie

190 Ramdass Ramnarine

809 Ramgoolam Sunita

782 Ramirez Sean

833 Ramkissoon Rajin

623 Ramkissoonsingh Deoraj

812 Ramlakhan Ramdath

827 Ramlakhan Steve

465 Ramnarine Madan

1143 Ramnarine Dev

573 Ramnath Errol I.

445 Ramoutar Alan

632 Ramoutar Larry A.

1053 Ramoutar Sharon Andra

1238 Ramoutar Wendell

319 Rampersad Ishri H.

373 Rampersad Kenny A.

281 Rampersad Ramdath D.

810 Rampersad Rikhi

629 Richards-Lawrence Nicole E

820 Rochester Walter

443 Rodriguez Herman C.

566 Rudden Kyle M.

406 Rupnarine Clive E.

347 Rutherford Deryck C.

157 Ryan Theodore P.

84 Sancho Gerald E.

86 Seegobin Krishna (Honorary)

1045 Seenath, Arun M

88 Seeterram Chandricka D.

1338 Senike Roshni H.

881 Sharma-Maharaj Avesha

588 Siew Vijay

220 Simmonds Walter B.

464 Simms Hyacinth C.

918 Singh Maltie

982 Singh Bhesham

369 Smart-Cooper Allyson M.

999 Sobransingh Glenn S.

221 Sogren Stephen A.

482 Soo Ping Chow Colin J.

714 Sookram Dushyant

962 Subnaik-David Rena

720 Sukhram Dhowlatram

958 Superville Mark Kevin

631 Swamber Vashti

898 Thompson Ruthven

327 Thompson Wally M.

413 Thomson Ian E.

726 Tom Andrew A. A. H.

303 Toney Michael G.

207 Toppin Patrick B.

642 Wharfe Colin B. J. F.

399 Wilson Earl

428 Young Lily



Members Not in Practice (MNP)as at 31 December 2010

1092 Abdool Nadia

1343 Abdul-Haqq Harun

1087 Adrienne D’arcy

1094 Affan Anthony Aaron

1059 Alexander Neil Mitchell

707 Ali Faizal

316 Ali Haseena

964 Ali Jenifer

685 Ali Razard B

783 Ali Razeem

586 Ali Salahudeen

1299 Ali A. Dale

1086 Ali Akeeta

1195 Ali Anisa

1120 Ali Areef

1262 Ali Bhim Nadera

959 Ali Omardeen Karen

1093 Ali Rachel

980 Ali Riaz

1353 Ali Sedalia Rehana

1115 Ali Vanessa

996 Ali Waheeda A. M.

1352 Allen Renil K.

765 Almandoz Rachael

1170 Alves Avion

836 Ambard Bernadette

711 Ammon Nicole K

1051 Andall, Darren

410r Anderson Christian D.

353 Andrews St Aubyn H.

1284 Andrews Kester

1277 Anisha Mohammed

217 Arjune Errol S.

1315 Arjune Elizabeth

702 Attai Mitra C.C.

813 Awai Lisa C.

530 Awang Brian C

853 Awing Melchiades Milton

1222 Babwah Ansuya

1159 Bachan-Ramdath Sherry-Ann

857 Bada Lylla Rose

1074 Badal Neisha

1062 Badri Neeta

736 Bailey Jennifer

875 Bailey Ian

1386 Bailey Nicholas

495 Bain Godfrey D

1319 Bajnath Binode

804 Baksh Karina

208 Baksh Zabar M.

731 Balbirsingh Valmiki

1255 Baliram-Ramoutar Judith

1329 Balkaran Sheena

1320 Balroop Vanita

716 Baptiste Josef L.

844 Baptiste Ingrid C

975 Baptiste Oscar Winston

879 Basdeo Rajram

610 Beepath Doon

450 Beharry Ashram S

346 Beharry Boodlal

607 Benjamin David C E

1271 Benjamin Campbell Leigh-Ann

1263 Besai Varesha

774 Bharath Anganee

609 Bharath Vasant V

1010 Bharath Trudy

1286 Bhim David

1285 Bhim S. Shamead S

988 Bhim Vanessa

1333 Bhola N. Dinesh

1193 Bhola Neil

1312 Bhola Robby

1227 Bhowram Wendy

1081 Bickramdass Pricilla

519 Billy Brenda

1211 Billy Tami

357 Bisram Harripersad

1097 Bisram Vanessa Leena

1168 Bissessar Ishwar

948 Blanc Alec

569 Blanc Daniela A

943 Blanc Anthony

200 Blanchard Kenneth A

262 Boodhai Krishna R

1064 Boodhai-Mohammed Poornawatie

946 Boodoo Balkrishna

1117 Boodoo Vashti

585 Borel Roland D

847 Borely Marie-Suzanne

891 Bowrin Anthony

1085 Boxill-Sampson Sydelle

1202 Brewster Joshua W.

1364 Bridglal Alvin

885 Brown Delano N

738 Brown Dwight D

673 Browne Joel O’brien

1107 Buchoon Rita

418 Burrell Bernadette S.

424 Buxo Alexander P. M.

1147 Caddle Atiba

489 Callender Dawn

1000 Callender Benjamin Nichole S.

772 Calliste Leroy

272 Campbell Norris E

870 Carballo Michael

821 Cardinez Ravi Valerio

1084 Carol Austin

1301 Carol Sylvester

584 Carr Ronald C.

910 Carrington Ronald

169 Castro Hugo I

1052 Chadee Rudinauth

175 Chang Dave M.

206 Chang Judy Y

433 Chang Patricia A.

592 Charles Maxine J.

1201 Charles Melissa S.

1048 Chase, Marina

831 Chevrotiere Garth

313 Chin Chuck Laurence

665 Chin Pang Valerie A

431 Chin-Rampersad Marilyn S. A.

954 Choon Neela

144 Chow Alwin S.

1203 Chrysostom-Ryan Ria J.

753 Clarke Seamus Joseph

859 Clarke - Andrews Marilyn

625 Clayton Allan Mark

729 Codrington Alicia B.

429 Codrington-Vincent Genevieve E

1021 Coker-Duncan Carlene A.

1295 Colin Ramsey

787 Cooke-Warrick Jennifer Anne

565 Cooper Reynold

750 Costelloe Trisha

1247 Cuffie Osben

1089 Cumberbatch -Dhoray Camille

1177 Cumming Rex

1068 Cummings Learie

1306 Curlande Coker

884 Dabiedeen Reaaz A

1373 Danelle Lezama

808 Daniel Dexter K

866 Daniel Dianne

385 Daniel William W.

594 Darmanie Terrence J

1109 David Alexis

1385 David Jody A.

700 Davis Barry A

1300 Davis Holder Karen

574 Davis Judith

362 De Four Hollis C

250 De Freitas Keith B. F.

1296 De La Rosa Tricia

381 De Lisle Godfrey T.

143 De Silva Gary R

1035 De Silva John

10 Dean-Maharaj Vindar

1139 Declan Pattron

1318 Deopersad K Shivanan

1072 Derby Sylvia

892 Devecar Basdeo

1372 Dhanraj-Mangroo Soma

1192 Dial Desmond

1328 Diana Gopaul-Jagessar

927 Diaz Wayne

1243 Dickson Ann Marie

1124 Dipnarine Mungal

1028 Dixon Jill

658 Dookaran Elawatee

663 Dookeran Omela

708 Dookie Jerome S

969 Doolan Carol

1326 Doolarchan Karen

557 Dottin Howard A. W.

670 Dow Graeme

675 Downes Ian F G

1108 Drayton-Smith Nola

1198 Durgah Lallitah

1204 Dwayne Rodriguez-Seijas

387 Edwards Joel C.

1057 Edwards James

952 Edwards Michael



1266 Edwards-Sandy Marilyn

661 Elcock Winston J

781 Elias-Wilson Natasha T.

124 Esau Joseph P

485 Espinet Richard G.

518 Farah Roger A. G.

987 Farfan Marsha G. M.

1153 Farley Gobin

1043 Farrier-Pierre Tessa

784 Ferguson Richard A.

694 Frampton-Benskin Marge B.

763 Francis Gregory

672 Frank Christine I.

877 Fraser Lorna

1121 Fraser-Pierre Natasha

721 Frederick Arlene G.

1019 Frederick H. Jennifer

646 Gallai Pearl

71 Ganteaume Peter

1098 Garcia Colin

1075 Gaulteau Kevin

1188 Gayadeen Richard

971 George-Sharpe Ayanna Natalla

1273 Gildharry Christine G.

677 Gittens Peter E

472 Gittens Richard B.

855 Gobin Chandranath

619 Gobin John

639 Gobin Suresh Steven

1355 Gobin Sonia N.

1176 Goinda Sohah

539 Goindhan-Aquan Carmen

1374 Goindoo Andre

683 Gomes Stanley

259 Gonsalves Basil V.

953 Gonsalves Cherise

1256 Gooding Rupert

1220 Gopaul Sherry Ann

1289 Gopee Susan

1164 Gopie Mohan

627 Gordon Geoffrey C. M.

1335 Gormandy Nicole

1160 Goswami Rakesh

1032 Govia Kristian

1026 Grandison Deon

1345 Griffith E. Kern

1365 Grosberg Johan

1166 Guyadeen Michael

1229 Hamid S. Aaliya

1370 Haniff Azzarudeen

1047 Hannays, Gregory S

1066 Hardyal Sunil

469 Harris Wilbert A

405 Harris Willard P

1305 Heamwatee Dalipram

1122 Heath Philomen

438 Heerah Parasram

1172 Heeraman Tabitha

1008 Henckel Franz E

1250 Henry Lucyann N

1125 Henry Susanne

867 Herbert Dixie-Ann

73 Herde Victor P .

883 Hewlett - Ola Celia A.

1348 Hinds Charles Tracy

1311 Hinds Lyn

1083 Hiralal Carl

1135 Holder Annabelle

1310 Horace .J Mahara

762 Hosein Fazir

333 Hosein Hollis N

1025 Hosein Saeed

1324 Houlass- Abdool Leela

555 Hoyte U Wilmot

1259 Hussain Saleem

511 Hypolite-Ferdinand Camile

1054 Imamshah Nandai

966 Inniss Joy

478 Inniss-Demas Wendy G. D.

967 Irish Nigel Pernell

693 Isaac Derrick L

1383 Ishmael Anthony

575 Jack Ruthven F.

934 Jackson Michelle M

838 Jacobs Kerwyn

880 Jagan Antoni

1130 Jagdesh V. Lakhan

649 Jaggat Lalchan

1254 Jaggernauth Bhamini

1237 Jaggernauth Kimberly

1079 Jagroo-Seemungal Sabita

286 Jalsa Kenny K

529 James Anne Marie

666 James Dexter W E

395 James Earle M.

896 James Garvin

1240 Jarvis-Sealey Shanelle

1152 Jawahir Usha

1138 Jayneil Joseph

1264 Jeanette M. Joseph

562 Jeffers Adrian L.

740 Jerome Larry N.

1148 Jessop Garnet

1377 Joadsingh Vickram K.

1303 Jodhan Richard

397 John Carolyn

410 Johncilla Kenny

435 Johnson Peter D.

1191 Johnson Crystal C.

803 Jones Richard Leopold

1158 Jones-Ifill Nicole

779 Jones-Mclean Aline

633 Joseph Anthony N.

922 Joseph Nicole

419 Joseph Richard A.

1283 Joseph C Natasha

1304 Joseph L. A. Cassandra

1252 Joseph Victor Carleen

298 Juman Shareef

1230 Kahrim-Alsaran Saara

1368 Kalicharan Ramcharan

1362 Kalloo Vedwati

778 Kamalodeen Azeem

758 Kanta - Persad Rawdon

1287 Kappel O. Elaine

236 Kelshall Christopher J.

1133 Kendal Walter

1184 Khan Sasha

1183 Khan Sharik

1080 Khan Zenobia

1288 Khan-Bheekoo Nadia

1004 Khanpradie Steve

874 King Maxine

1190 King Christopher

1009 Kirby Rayon T

801 Kissoon David Allan

455 Knights Denise Margot

192 Knights Marie A.

408 Kong Ting Patricia M.

355 Kumar Catherine R.

1169 La Pierre Donna

621 La Touche Doreen

1330 La Touche Danielle

826 Lackhan-Ramatally Shobha

488 Lai Paul J. W. M.

1178 Laidlow Wendy-Ann

540 Lalchan Moonilal

854 Lalla Jerry

974 Lalla Sylvia

1157 Laltoo Liza

640 Lashley Ingrid L-A.

722 Lawrence Peter F

1154 Le Maitre Sherwyn

837 Learmont Ashworth

1179 Lee Poy Curtis

992 Lee Tang Brenda Rose

1207 Lee Yuen Jonathan M.

590 Lee-Inniss Gerrard

315 Lennard Prescod

1042 Leonce Kevin

984 Leung Giles Walter

816 Lewis-Belasco Patricia

915 Lewis-Eversley Barbara

1261 Lochansingh-Khan Lisanne

829 Lopez Llewellyn Raeburn

1206 Lopez Kern A.

819 Loquan Neil

376 Lue Ping Wa Feona G

1171 Lue-Fatt Katherine

653 Luk Jim Wendy

773 Lum Kang-Ramdeen Cyd Rebecca

628 Lum Young John C.

1361 Lumsden Nicola

1292 Lutchman R. Ryan

248 Lutchmeesingh Krishna

889 Lutchmeesingh Neena

835 Mackenzie Lisa

186 Mackenzie Roger A

840 Mahabir Hamant

1082 Mahabir Sahendra

1236 Mahabir Vijay

553 Maharaj Amrith

637 Maharaj Aneal

690 Maharaj Glenn

656 Maharaj Gulabchand

552 Maharaj Phillip

Members Not in Practice (MNP) - (continued)as at 31 December 2010



317 Maharaj Sharma B.

668 Maharaj Stanley

682 Maharaj Varun

1214 Maharaj Kamal

1113 Maharaj Karishma

1316 Maharaj Kavita Samantha

979 Maharaj Lester Rajesh

1118 Maharaj Lolita

1137 Maharaj Ryan

1011 Maharaj Vishal

550 Maharajh Syntra S.

780 Maharajh Vishwanath

1150 Maharajh Vishesh

617 Manchoon Curtis

1371 Mangroo Satyam Glen

1232 Manohar Rajesh

800 Manraj Shiva R.

748 Maraj Romilla

839 Maraj Sunita

924 Maraj Anil

1231 Marajh Ronnie P.

1265 Marcano Randy M.

133 Marshall Philip A. F

876 Marshall Trevor

1270 Mathura Gerard

728 Matthew Nigel E.

681 Maurice Linda

600 Maynard David F.

1167 Maynard Marlene

1058 Mayrhoo Alisha

599 Mc Comie Raphael M.

1308 Mc Farlane Jayselle

1356 Mc Fee Brent K.

1346 Mc Gill-Alfonso Solange

541 Mc Lean Carl A.

1212 Mc Master Narda

1127 Merritt D’angelo

1274 Mills Keith A.

1002 Ming Hon-Mackenzie Marlene

568 Misir Partap

998 Mofford - Benjamin Elizabeth

897 Mohamed Albeadea

1342 Mohamed Aliesha

1224 Mohamed Melissa

957 Mohammed Anthony

162 Mohammed Esau

919 Mohammed Hannah

942 Mohammed Nadira

805 Mohammed Neil A.

933 Mohammed Rabia

260 Mohammed Rashide T.

945 Mohammed Rehana

1267 Mohammed Dolores

1132 Mohammed Ian

1341 Mohammed Nadia F.

1375 Mohammed Saleem F.

1245 Mohammed-Ali Sheriffa

425 Mohammed-Dilbar Zaffoora

1249 Mohan Mahase

266 Monteil Louis A.

1001 Moorley Eugene D

1116 Mootoo Indra

1225 Moreau Nicola R.

868 Morgan Susan

291 Morris Judith

911 Motilal Rishi

978 Munesh M Pinder

1006 Mungal Jaginder

1119 Mungal Vashtee

1321 Mungroo Asha E.

1235 Mungroo Diane

542 Munro Christopher A. B

931 Murally Leesa

917 Murray Marlene

811 Murray-Solomon Susan

937 Nackchadie Haridath

1128 Nanan Reshma

1241 Nanan Subrina

146 Nanton Gerald S.

1186 Naranjit- Lalla Neasha

449 Narayansingh Patricia M.

695 Narine Rhea

1332 Narinedath-Maharadge Gaitri

1210 Nazreen S. Soobratie

994 Nehorah-Arjoon Dianne

1149 Nelson A. Leslie

1367 Newallo Kathy-Ann Michelle

1215 Nickles Indrani

1105 Nicole Budd

1314 Nirvana Mary Gabriel

466 Nobie Alan M. C.

871 Noel Franklyn

664 Noel Sonia

1018 Noel B. Desmond

1257 Noel-Nicholas Kathy-Ann

951 Oakes Karen

869 Ogeerali Harroale

1078 Ogeer-Ali Aleema

912 Ojar Joy

1363 Oliver Swaratsingh Denise M.

1297 Ollivierre N. Mick

973 Omadath-Heetai Chanroutie

1260 Omar-Ali Yusra

1276 Omardeen Idrees Z. W.

246 Ottley Sharman M.

1022 Ottley Dexter A.R.

704 Outar Rabindra H

846 Pankar Robert

795 Pariag Narinejit

1242 Parmanand Neisha S.

776 Parmasar Lincoln

1360 Parmesar Sandra

1359 Parmesar Winston

1187 Parris Nigel

751 Pascal Anand

830 Pasea Christian

794 Pashley Charles

1290 Paul D. Banswah

652 Persad Carmen

1223 Persad Judy P

1354 Persad Marje

1325 Persad Nanda

285 Persaud Charles F.

1070 Peters Yvette J.

1090 Pettier Gerhard

970 Phillip Preston Wesley

1258 Phillip Alicia

1344 Phillips Lorraine Maria

1217 Phipps Wanda G.

467 Pirali Asaf

1313 Poliah Tricia

232 Pollard Stephen H

527 Pollonais Inskip

1275 Popal Malissa

374 Prevatt Francis T.

843 Price Dominic

1049 Pujadas Carla Marina

1376 Ragbir Adesh

514 Raggay David A. E.

1103 Raghunandan Koshina

905 Ragoonanan Vijai

1197 Ragoonanan Stacey

648 Rajack Glen F.

1185 Rajaram Malini D.

1111 Rajh Arian R.

1208 Rajkumar Vishwani R.

596 Rajkumarsingh Paula D.

926 Rajkumarsingh Rajesh

1114 Ram Brian

1016 Ram E. Aritha

1180 Ramanan Marsha

1272 Ramchandani Maya

1076 Ramcharitar Reisha

1050 Ramcharitar, Javid R

1104 Ramchune Joanne

662 Ramdass Deodath

1380 Ramdass Varoon

1382 Ramdhanie Eidiana

760 Ramdwar Roger

1294 Ramdwar E. Angelika

1031 Ramesar Patricia

777 Rameshwar-Singh Roshini

647 Ramgoolie Harinarine

822 Ramjit Sandra

1221 Ramkhelawan Andy

657 Ramkissoon Artma

559 Ramkissoon Deoraj

680 Ramkissoon Nello R

1099 Ramkissoon Rishi

930 Ramlakhan Prakash

1268 Ramlochan Geeta

790 Ramlogan Krishnadath

1013 Ramnanan S. Ravi

947 Ramnarace Tricia

850 Ramnarine Ashram

1253 Ramnarine Avinash

554 Ramoutar Krishendath

807 Ramoutar Ravi Anand

705 Ramoutar Shoba

888 Ramoutar Krishna

1134 Rampaul Visham

1100 Rampaul Shalini

1155 Rampersad Avinash

651 Rampersad Lance D. V.

504 Rampersad Ronald J. J.

1023 Rampersad Dean




1046 Rampersad Dianne

1038 Rampersad Omeela

1279 Rampersad Vishaal

1096 Rampersad Wendy

1012 Ramrattan D. Evans

1381 Ramroop Neil

901 Ramsingh Motilal

1129 Ramsingh Khadine

606 Ramsubeik Errol

1095 Rauceo - Hull Karla

624 Reid Brenda J

717 Reid-Nothingham Roxane

225 Reis Stephanie

1175 Reis Robert

1144 Rennum Motilal

422 Richardson Patricia I.

1061 Richardson Godwyn

797 Roach Richard

913 Roach Suzanne

1142 Roach Stacey R.A.

1209 Roberts Tarin M.

280 Roberts-John Jennifer M.

1384 Rogers Geeta

446 Romany Polycarp S.

1101 Romany Eddison J.

935 Romeo Deborah

1282 Romero Devon

1091 Romesh Singh

686 Roxburgh Roger A J

949 Ruiz Kevin

471 Rutherford Diana

1219 Saba Lauren

528 Sahadeo Christine

392 Sahadeo Ganesh B.

1123 Sahatoo Linda

1194 Salandy Andy

1334 Salazar P. Taryn

793 Samaroo Dave

1199 Sambrano Andrew

1357 Samlal Esther A.

1213 Samms Natasha

571 Samodee Prameela D.

481 Samodee Prem C.

1291 Samuel B. Carolyn

909 Sandy Christopher

526 Sandy Neville O.

706 Sankar Brent

439 Sankar Daniel

747 Sankar Stewart

824 Sanmook Seunarine

505 Saunders Ruth

710 Sawh-Rambarran Lilawatee

1349 Scarce Sonia

534 Scott Lennox

582 Scott Warren D.

1379 Seecharan Chitrani C.

1278 Seepaul Gary

1126 Seepersad Denva

699 Seeraj Kelvin

828 Seesahai Pamela

674 Seetaram Sandra

1366 Seetaramsingh Devika

1327 Seeterram N. Anil

238 Sham Ku Richard P.

887 Sharma Chanmatee

1063 Sharma Satyanan

920 Sieupersad Salisha Ann

806 Sieuraj Sieunarine-Rampersad

1226 Simmonds-Bourne Ann Marie

1036 Sinanan Shiva

878 Singh Sham

1056 Singh Cyndy-Ann

1244 Singh Mala

1151 Singh Romal

1350 Singh Roni

1039 Singh-Francois Caren

1251 Skinner Rocke Natasha

271 Smith John H.

497 Solomon Patrick V.

981 Sonoo Jetendra

476 Soo Ting-Ayoung Susan F.

768 Sooknanan Malcolm

1234 Sookoo Sheba

572 Sookram Harrinarine

1307 Sookram Andre

1182 Soom Mitra S.

307 Soverall Lennox

1322 Spencer Maxayne T.

604 St Louis Cyril L.

894 St. Clair Anthony

818 St. Hilaire Rodger

580 Stewart Ainsley

1280 Subiah Niegel

845 Subryan Robert

832 Sudan Nicholas

1140 Sunita Jagroop

1216 Suratsingh Raquel

745 Sylvester Selwyn St. Bernard

985 Sylvester Pearlena Judith

1003 Syms Jacqueline

862 Tang - Lee Su Yin

96 Taylor Owen O.

1173 Taylor Oscar

546 Taylor-Hanna Andrea B. A.

269 Tewari Vishnu C.

342 Thomas Martica

344 Thomas Nella V.

1298 Thomas Dexter

1246 Thomas Anika

1110 Thomas June

1071 Thomas Tabitha

1309 Thompson Richard

1163 Thornhill Daniel

963 Toyer Troy

1040 Trimm-Bailey Koreene

932 Trotman Lois A.

904 Trotman Richard

860 Tsoi-A-Sue Ken

1067 Valley Shirvan G.

563 Vire Relna F.

189 Waddell John E.

1317 Waithe-Wells Linda

1165 Waldron Carlos

483 Walkins Frank H. R.

1281 Wallace Lisa M.

1336 Wallace-Shanklin Carmela

944 Waterman Alicia

823 Watson Gary

1136 Welch Sheree

678 Wellington Bryan A

1106 Whiteman Jason

1073 Whittle Mitchell

1269 Wilkie Rachelle

654 Williams Paula V

547 Williams Raphyl K.

608 Williams Ricardo

1069 Williams Nigel P.

1228 Williams Penelope N.

1218 Williams Sherwin D.

761 Woodcock Nigel

906 Yearwood Lloyd

490 Yee Fung Edward

293 Yee Ken-Cross Yuklan M.

533 Yorke Gerard A.

311 Young Fabian P.

184 Young Richard P.

1233 Young Kristal L.

757 Bernard Ferderick

1112 Nigel Panchoo

1239 Ramkissoon Rona

1181 Samaroo-Ramsingh Mala




Members ResidentOverseas (MRO)as at 31 December 2010

Members InRetirement (MR)as at 31 December 2010

454 Achoy Wilton

815 Alfred Marlon

1030 Alfred Karyl

167 Anatol Keith

622 Attong Marcus

603 Barden Elizabeth Monica

676 Barrow Gina M

752 Borde Jelka

158 Brewster Rendell L

612 Brown Lennox D.

500 Chapman Errol B.

940 Chatergoon Anil

696 Chin Amelia

635 Chinafat Annie

983 Clapham Curtis Kerry

950 Comissiong Michelle

615 Cooper Gary C G

1088 De Freitas Tineke

517 Dyer Russell V

537 Fullerton Robert Victor

730 Jagmohan Indraine

1205 Jeffers Kristle

199 Joseph Henry A.

908 Le Hunte Robert

941 Mahabir Gaitri

182 Mansoor Michael K

921 Maraj-Dookiesingh Tralisa

583 Nicholas-Camacho Martha

558 Oxley Kenneth A.

977 Petit Willian

791 Rafeeq Atash Afzal

1065 Raghunanan Kerwin

1020 Ramdass Vidya

802 Ramjattan Puran

679 Ramlogan Sheldon

513 Romano Nigel L

718 Seereeram Indrani

785 Shillingford-Stewart Eugenia

960 Solomon Joseph

1034 Sookram D David

457 Tang Tyrone

1248 Walcott-Grappie Daryl

421 Wilson Lauriston F.

134 Aguilera Gaston S.

177 Alexis Lennox O. M.

475 Ali Hazrath M.

62 Alleyne Oswald B.

322 Anatol Hazel A.

407 Andrews Michal Y.

1027 Aqui Selwyn S

213 Armorer Marilyn A.

328 Balroop Nandalal

234 Bassaw Dipnarine J.

68 Buxo Paul Anthony

243 Chang Mark C.

278 Chang Leslie P.

5 Chang Terrance G.

692 Charles Leslie A

214 Chrysostom-Henry Wilma

55 Clunis Alwin N

709 Darmanie Lennox M

361 Doodnath Winston A

13 Earl David

14 Edoo Ameer A

45 Edoo Jamila

579 Frederick Junior M

343 Goon Lun Herbert

354 Greaves Cheryl F.

92 Harnanan Lessy E.

451 Harnarine Almida C.

209 Haynes Osborne K

222 Henry Kenneth Q

74 Hobday Richard O.

22 Hunt John M

352 Jokhoo Seunarine

100 Joseph Leonard A.

1141 Khan Lloyd

587 King Marcia L.

295 Krogh Douglas A.

210 Lalsingh Herbert S

195 Lewis Carlton S

329 Lewis Richard Fitroy

270 Lucie-Smith William P

173 Madray Michael E.

156 Maharaj Baldeo S.

32 Martin John B. C.

79 Mathura Bholan J.

135 Mc Lachlan Keith I.

459 Mitchell Graham F.

183 Mootoo Kelvin R.

249 Omardeen Wahid A.

205 Ottley Irwin P.

393 Poon-Mayers Lesly E.

463 Rahman Zeyn S.

147 Sadler Christopher S.

725 Salandy-Bishop Suzanne

128 Scott W. H. Pierpont

115 Subero Kelvin W.

226 Syne Osman H.

597 Taitt Anthony D.

151 Tom Yick Rupert


Notes


2nd Floor, Building A

Professional Centre

11-13 Fitzblackman Drive South

Woodbrook

Port-of- Spain

Date post:	08-Jun-2020
Category:	Documents
Upload:	others
View:	3 times
Download:	0 times

ICATT AnnualReport 2010 Page Iicatt.org/2012/ICATT AR 2010.pdf · ICATT AnnualReport. 2010. Page 2....

Documents