This study investigates intersentential and intrasentential code switching among late bilinguals among the Kurdish bilinguals. enormous studies have been conducted on the impact of age of language acquisition on learning second language, however a little research have been conducted concerning to the influence of age of acquisition on how bilingual speakers code switch and the influence of language proficiency on intersentential and intrasentential code switching. The result found out that that age of acquisition plays a crucial role in bilingual code switch. Early bilinguals code switch more frequently than the late bilinguals, intersentential code switching is more common among late bilinguals, whilst intrasentenial code switching is more trend among the early bilinguals. Reference: Ali, Barzan Jaafar (2019) Grammatical aspect of code switching in Farsi-English bilingual speech. University of Sussex, UK. PhD thesis Chan, B. and Hock-Shing. (2015) A diachronic-function approach to explaining grammatical patterns in code-switching: Postmodification in Cantonese English noun phrase. International Journal of Bilingualism. Sage publication. Cheng, L. and Butler, K. (1989) Code-switching: A natural phenomenon vs. language ‘deficiency.’ World English. Di Sciullo, A., Muysken, P., & Singh, R. (1986) Code-mixing and government, Journal of Linguistics. Eppler, Eva. (2010) The Syntax of German-English Code-Switching. Braumüller. Evangelia Adamou and Rachel Shen (2019) There are no language switching costs when code switching is frequent. International Journal of Bilingualism, SAGE Publications. Flege, J. E. (1999) Age of learning and second language speech. New Jersey: Lawrence Erlbaum Associates, Inc. Hans Voggt. 1954. Language Contacts. Word Hartshorne, J.K, Tenenbaum, J. B, Pinker. S (2018) A critical period for second language acquisition: Evidence from 2/3 million English speakers.” Cognition vol. 177: 263-277. Labov, W (1977) Language in the inner city: studies in the black-English vernacular. Oxford: Basil Blackwell. Lipski, J. M. (1985) Linguistic Aspects of Spanish-English Language Switching. Arizona State University Center for Latin American Studies. MacSwan, J (1999) minimalist approach to intrasentential codeswitching. New York, Garland Publishing Muysken, P (1995) Grammatical concepts in code-switching. One speaker, two languages: Cross disciplinary perspective on code-switching. Muysken, P (2000) Bilingual speech: A typology of code mixing. Cambridge university press. Myers-Scotton, C.1993. Duelling languages: grammatical structure in code switching. Oxford: clarendon press. Nishimira, M (1986) Intra-sentential code-switching: The case of language assignment. Hillsdale, NJ: Lawrence Erlbaum Pfaff (1979) Constraints on language mixing: Intrasentential code-switching and borrowing in Spanish/English. Poplack, S (1980) Sometimes I’ll Start a Sentence in Spanish Y TERMINO EN ESPAÑOL: Toward a Typology of Code-Switching1’. Linguistics, vol.18. Sankoff, D, and Poplack, S (1981) A Formal Grammar for Code‐switching 1. Linguistics, vol. 14. Sankoff, G (2001) Linguistic outcomes of language contact. Handbook of Sociolinguistics, Oxford, UK: Basil Blackwell. Stenson, N (1990) Phrase structure congruence, government and Irish- English code switching. San Diego: Academic Press. Toribio, A.J (2001) On the Emergence of Bilingual Code-Switching Competence. Bilingualism: Language and Cognition, vol. 4. Weinreich, U (1953) Languages in Contact. The Hague: Mouton