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• M26015 - Adapting Ethical and Technical Standards for better Audit Quality and Transparency (Online)

  • When
    24 Feb 2026
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Session Time: 13:30- 16:45  including a 15-minute break
  Speaker: Mr Mario P Galea
  Venue:   Online Webinar

  Participation Fees 
  MIA Members: €40.00

  Non-MIA Members: €75.00

  Retired Members: €20.00

  Students: €30.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  Nobody owes auditing a permanent living into eternity. The only safeguard for the permanence of our profession lies within ourselves — in the partnership between standard setters and practitioners. Together, these two forces remain our best hope for ensuring that auditing continues to serve the public interest with integrity and purpose. Yet, that permanence is continuously threatened — not by external pressures alone, but by our own commissions and omissions. When auditors fail to lend credibility to the stewardship of management, it is clients, stakeholders, shareholders, and the public at large who suffer first.
  Compliance with ethical and technical standards is not up for debate — it is the foundation of our license to operate. But business, economies, science, and technology have transformed the world in ways that our traditional standards can no longer fully accommodate. Both the standards themselves and we, as practitioners, must adapt and innovate if we are to remain relevant. We can no longer rely on inherited practices or the comfort of perceived superiority that may have developed over more than a century of existence. The reality is stark: we either change, or we risk disappearance.
  The auditing profession must now confront and integrate the implications of technology, climate change, artificial intelligence, sustainability, governance, social trends, education, and evolving financial structures. Virtual transactions and digital ecosystems are redefining the very notion of assurance. Unless we adapt — ethically, technically, and conceptually — we risk becoming orthodox in a world that demands meaning, relevance, and trust.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • The implications of technology, climate change

  • Artificial intelligence

  • Sustainability

  • Governance

  • Social trends

  • Education

  • Evolving financial structures, virtual transactions and digital ecosystems, the conceptual framework, the code of ethics, materially impacted standards such as sampling.

  Why is the session of relevance to our members?

  Both members and non-members of the Institute are to benefit from attending this session which provides a unique opportunity to further close the ever-present expectation gap, exacerbated by the pace of development of the business world compared to that of the auditing profession.

  Target Audience

  The session is of value to practitioners and students of auditing. It is also of interest to Chief Financial Officers, Chief Executive Officers and business people who have an interest in the service of auditing and assurance.

  Speaker's Profile

  A certified public accountant holding a warrant to practice both as an accountant and as an auditor.
  Currently practising as a business advisor providing governance oversight and advisory services to
  businesses and corporations. Serves as an independent non-executive director on the boards and
  audit committees of various listed and licenced companies in the financial and commercial sectors
  including banks, insurance and investment companies. Mentor and advisor to family businesses.
  Founder, managing partner and chairman of accountancy and audit firm Ernst & Young in Malta until
  retirement in 2012. Specialised in auditing and assurance which he has practiced for over 35 years in
  Malta and abroad. Auditing experience spans over several sectors including banks, insurance and
  investment companies. Lectured in auditing, assurance and professional and business ethics and led
  several training courses. Speaker at various business and professional conferences in Malta and
  abroad. Speaker and producer of various webinars related to auditing, corporate governance and
  ethics. Assisted businesses in several areas particularly relating to governance, accounting and
  systems of control. Served as President of the Malta Institute of Accountants and for many years
  formed part of the Accountancy Board which is the accountancy profession regulator in Malta.
  Served on various professional committees in Malta and abroad such as the council of the
  Federation des Experts Comptables (FEE) in Brussels (now Accountancy Europe). Member of the
  Ethics committee of the Malta Institute of Accountants in Malta

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

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• M26037 - Going concern and subsequent events (Online)

  • When
    17 Apr 2026
  •  
    09:30 - 11:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:15
  Sessions Time: 09:30 - 11:30  including a 15-minute break
  Speaker: Ms Sarah Mercieca Gambin

  Venue:   Online Webinar

  Participation Fees 
  MIA Members: €28.00

  Non-MIA Members: €50.00

  Retired Members: €15.00

  Students: €20.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  This CPE session will provide an in depth exploration of two important International Standards on Auditing: ISA 570 Going Concern and ISA 560 Subsequent Events. These standards play a critical role in ensuring audit quality, professional scepticism, and the reliability of financial reporting. Recent economic uncertainty, evolving business risks, and heightened regulatory attention make the practical application of these ISAs more essential than ever. The session will examine both the conceptual framework and real world considerations that auditors face when evaluating going concern assumptions and assessing events occurring after the reporting date.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  The session will address the core principles and requirements of ISA 570, including management’s responsibility for going concern assessment, the auditor’s evaluation of management’s assumptions, and the auditor’s reporting responsibilities when material uncertainty exists. It will also explore the enhanced documentation and communication expectations that apply under this standard. With respect to ISA 560, the session will cover the auditor’s responsibilities for identifying and responding to subsequent events, adjusting and non adjusting events, and the procedures required when facts come to light after the auditor’s report has been issued. Practical examples and scenario based discussions will be used to illustrate how these standards should be applied in challenging or complex situations.

  Why is the session of relevance to our members?

  Both members and non members will gain significant value from attending this session, as the requirements of ISA 570 and ISA 560 continue to be areas of high professional focus and regulatory scrutiny. Understanding these standards is essential not only for ensuring audit quality but also for strengthening sound financial reporting practices in today’s dynamic business environment. Attendees will have the opportunity to enhance their technical knowledge, improve professional judgement, and benefit from practical insights that can be immediately applied in their work.

  Target Audience

  This session is designed for audit practitioners at all levels, including audit managers, senior auditors, newly qualified professionals, and those involved in quality assurance or financial reporting oversight. It will also be beneficial for financial controllers, internal auditors, and other professionals responsible for preparing or reviewing financial statements, as the topics addressed impact both preparers and auditors in ensuring compliance with international auditing requirements.

  Speaker's Profile

  Sarah Mercieca Gambin is a Director at Zampa Partners, bringing over 13 years of expertise in financial auditing, risk assessment, and regulatory compliance. Throughout her career, she has led audit teams across diverse industries, ensuring the accuracy and reliability of financial reporting.
  In her current role, Sarah manages complex audit engagements, guiding clients through financial and operational risks while upholding industry standards and regulatory requirements. Recognised for her meticulous auditing approach, strong leadership, and strategic insights, she plays a key role in enhancing organisational efficiency and governance.
  Sarah is ACCA qualified, a certified public accountant, and a registered auditor. Passionate about professional development, she actively mentors aspiring auditors and contributes to industry conferences and training programs.

  EVeNT CPE COMPETENCies

  
  

  2 Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details