CPH CONSULTING (CPHC] has adopted as its mission ‘facilitating the improvement of audit, financial management and administration systems for its clients throughout Jamaica’.  It has been operating since 1992 and has the expertise, skills and experience to efficiently and effectively undertake the assignment for statutory auditing for Maranette Limited for the years ended December 31, 2010, December 31, 2011 and December 31, 2012.

  • §   The Principal, C. PATRICIA HAYLE is a practising Fellow of the Institute of Chartered Accountants of Jamaica (FCA) and a practising Fellow of the Association of Chartered Certified Accountants (FCCA).  She is a registered, licensed practitioner in Jamaica with over thirty (30) years of experience.
  • §   The senior team member is also a Fellow of the Institute of Chartered Accountants of Jamaica.
  • §   The principal and senior team member, has experience and proven track records in carrying out statutory, internal, management, and forensic audits.  They have held senior executive positions, in the public and private sectors, as business administrators and managers, with assignments in both commercial and audit environments spanning the health, financial, utilities, manufacturing and distributive sectors.  The combined experience of the Principal Consultant and the senior team members exceeds fifty (50) years.
  • §   As members of the Institute of Chartered Accountants of Jamaica, the principal consultant and senior team members have both participated in train-the-trainer programmes and are trained to implement/apply International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) and are therefore compliant with all Continuing Professional Development requirements locally and internationally.
  • §   CPHCmaintains professional indemnity insurance cover to meet the value of its audit clients.

The firm’s further mission is to facilitate the improvement of corporate governance through enhanced management and internal control procedures.  CPHC supports its clients’ successful performance through consultation, analysis, diagnosis, and implementation of strategic solutions to achieve organisational objectives. The firm is resourceful in meeting clients’ needs by accessing and managing additional expertise when needed.

CPHC’s philosophy is to ensure that clients are able to effectively manage and efficiently maintain their processes on completion of the firm’s engagement.  This is achieved by effectively transfering technical skills, and procedural competence to our clients to facilitate change processes.  CPH Consulting has been able to achieve this transfer by working in close collaboration with our clients through the creation of bi-lateral teams,  interactive training sessions and remote monitoring of financial data.

CPHC applies internationally acceptable techniques and protocols (e.g. sampling, statistical process control, time series analysis, ratio analysis, sensitivity analysis, environment scanning) in reviewing, measuring, analyzing, assessing and evaluating business functions and activities.  The firm uses a range of computer applications software including QuickBooks Enterprise, Dbase, spreadsheets, word processing, and statistical programmes.

CPHC has gained experience in assignments having the following profiles:



  • Forensic Auditing
  • Business Development
  • Business Reengineering
  • Systems Design & Development
  • Strategic Planning
  • Auditing/ Accounting
  • Taxation Services
  • Project Planning


  • Credit Union
  • Utilities
  • Professional Firms
  • Hospitality
  • Healthcare & Pharmaceuticals
  • Entertainment sector
  • Retail & Consumer Services
  • Film production



The firm offers a multi-faceted range of services including:

  • Audit and Investigations
  • Management Consulting
  • Taxation Services
  • Accounting Services
  • Corporate Secretarial
  • Preparation and filing of annual returns with the Companies Office of Jamaica.

Unit #6, Global Plaza ~ 62 Grants Pen Road ~ Kingston 8~ Jamaica ~ W.I.

Phone (876) 316-0394



Telephone us with your questions or to schedule an appointment:


876 316 0394

Or you use our Contact Form.

Head Office - Jamaica:

CPH Consulting

Unit #6, Global Plaza

63 Grants Pen Road

Kingston 8

Jamaica, W.I.

Tel: (876) 316-0394


Mailing Address:-

P.O. Box 256,

Kingston 8

Jamaica W.I.

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