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Upcoming events

    • 6 Dec 2022
    • 09:15 - 12:30
    • Online Webinar
    Register
    Registration Time: 09:00
    Sessions Time: 09:15 - 12:30  including a 15-minute break
    Speaker: Ms Melissa Mercieca
    Venue:   Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    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

    The Audit Process – an experience that may become very stressful, time consuming and inefficient for the Finance team of the audited entity if not appropriately prepared. This session is designed in a way to provide insight into common requests by external auditors with the aim to provide useful tips and guidance on why such requests are made and how they can be addressed efficiently. The main objective of this session is to reduce the expectations gap by going through the different financial statements captions and identifying those areas which may result in bottlenecks throughout the audit process whilst providing tips on how to be proactive to avoid such issues.

    Specific topics to be covered during the session

    The session shall start off with an introduction to auditing standards and audit requirements. We shall then delve into the different captions of the Balance sheet (SOFP) and Income Statement (SOCI) as well as other common general audit requirements such as subsequent events and going concern. For each area, a general understanding of auditors requests will be covered including common errors made by finance teams, as well as tips on how to be audit ready.

    Why is the session of relevance to our members?

    A practical session to help accounting professionals forming part of finance units in entities being audited to understand the auditor’s expectations for a smooth and efficient audit.

    Target Audience

    Accounting professionals, students and finance employees who are involved in the audit process.

    Speaker's Profile

    Melissa Mercieca graduated from the University of Malta after completing her Bachelor of Accountancy (Honours) Degree in 2013 while also holding a Bachelor of Commerce degree in Management. She is a Certified Public Accountant and Registered Auditor. She joined the Audit function at KPMG Malta immediately following the completion of her degree and has spent over 8 years working in audit with her most recent role, that of Senior Manager. Through her audit experience she has gained valuable insight in a variety of industries. For a number of years, she was focused more on audit clients in the iGaming and technology sector. She has recently changed career paths and has moved away from audit to the industry. She has joined the Finance Unit of one of the Leading Banks in Malta, Bank of Valletta, in which she holds a Managerial position focusing on quality control and external reporting.

    EVENT CPE COMPETENCES


    3 Hours 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
    • 9 Feb 2023
    • 09:15 - 12:30
    • Online Webinar
    Register
    Registration Time: 09:00
    Sessions Time: 09:15- 12:30  including a 15-minute break
    Speaker: Ms Roberta Gulic Hammett
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €40
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00

    BACKGROUND INFORMATION
    The tax environment is becoming increasingly complex and challenging. This session shall provide a general overview of the mechanism of the self-assessment system and the costs related to non-compliance with particular focus on tax penalties and the assessment process.  Some practical insights into the tax audit process will also be discussed.

    SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

    • Persons assessable under the ITMA
    • Extent of managers, principal officers and liquidators' personal liability
    • Self-assessment system and the right to rectify tax position and the related timeframes
    • Power of the Commissioner to request information and records to be kept
    • Assessments: years in scope and consequences of failure of provision of information
    • Offences, penalties and remission system
    • Taxpayer's charter - rights and obligations

    WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

    Tax practitioners, accountants, lawyers and taxpayers in general need to be well informed of the regulating provisions, the consequences of non-compliance and what are the taxpayers' rights in a tax enquiry.  

    Target Audience

    Tax practitioners, Accountants, Lawyers, Tax payers (directors, principal officers) 

      Speaker's Profile

      Roberta Gulic Hammett is a Senior Manager at PwC Malta. Roberta joined the firm in 2005 and worked for four years in the Assurance service line. In 2009 she joined the Tax service line and in 2011 she was awarded the diploma in taxation by the Malta Institute of Taxation. Roberta is a graduate of the University of Malta and is a Fellow of the Malta Institute of Accountants as well as a Certified Public Accountant and Auditor.
      Roberta assists various local and international clients in handling their tax affairs in Malta including tax advice and forms part of the firm's Tax Dispute Resolution Team.  Roberta is also heavily involved in tax due diligence engagements of multinational groups and in related restructuring services and has gained substantial expertise in this area.
      Roberta lectures at the PwC EMEA International Tax & Legal Academy  - FICT and has lecturing experience in ADIT and ACCA, Advanced Taxation Paper. She has also delivered presentations at a number of tax conferences.

      EVENT CPE COMPETENCES


      3 Hours 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, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
      If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
      Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
      The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


      • 16 Feb 2023
      • 13:30 - 16:45
      • Online Webinar
      Register
      Registration Time: 13:15
      Sessions Time: 13:30 - 16:45  including a 15-minute break
      Speakers: Ms Rebekah Barthet & Ms Alicia Vella
      Venue:   Online Webinar
      Participation Fees (The Institute is now accepting payments via Paypal)
      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

      A company may undergo various types of reviews to assess and report the health of the entity, uncover potential areas of vulnerability and identify occurrences of misconduct, such as fraud. Having knowledge of the various types of reviews will assist the entity in understanding the benefit of each and identify the most appropriate one based on the circumstances.
      Forensic accounting is the process of gathering evidence to establish the existence of fraud or of criminal activity, with the intention for it to be used in Court.
      Internal auditing is an independent function which provides objective assurance on the operating effectiveness of organisation’s risk management, governance and internal control processes.

      Specific topics to be covered during the session

      • The basics of forensic accounting and internal audit
      • The characteristics and skillset of forensic accountants and internal auditors
      • Key similarities and differences
      • Their role in relation to fraud

      Why is the session of relevance to our members?

      This session is relevant to members as it will provide an overview of forensic accounting and internal audit, two areas of specialisation within the accountancy profession.
      It is also relevant to those charged with corporate governance as they are responsible for monitoring the overall risk assessment process of the organisation, including the management of exposure to fraud risks. Understanding the differences between the two areas of specialisation is essential for them in order to identify the requirements for their organisation.

      Target Audience

      The session is targeted to aspiring finance professionals seeking to obtain an understanding of these two areas of specialisation, and their role in the prevention and detection of fraud. This session will also be of interest to those professionals who already work within the respective fields.

      Speakers' Profiles

      Alicia Vella is a director within the advisory department. She joined Mazars in January 2010 as a partly qualified accountant whilst undergoing ACCA studies. Alicia is currently heading the internal audit team who provide tailored internal audit solutions with particular focus on the insurance, gaming and investment services industries. She has also led a number of assignments particularly in relation to process redesign and improvement, risk and internal control. Alicia has also extensive experience in Anti-Money Laundering through her involvement in a number of AML assignments.
      Alicia is a Certified Internal Auditor, a certified AML specialist, a CPA and member of the Malta Institute of Accountants.
      Rebekah Barthet is a senior manager within the Business Advisory Department at Mazars in Malta. As an appointed Court Expert, she is involved in forensic investigations relating to financial crime. Rebekah was also involved in anti-money laundering related projects instituted by law-enforcement agencies.
      Rebekah holds an MSc in Forensic Accounting and is accredited with the ACAMS certification. She is a certified public accountant, holding a practicing certificate in auditing and a member of the Malta Institute of Accountants

      EVENT CPE COMPETENCES

      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.
      • 17 Mar 2023
      • 09:15 - 12:30
      • Online Webinar
      Register
      Registration Time: 09:00
      Sessions Time: 09:15- 12:30  including a 15-minute break
      Speaker: Ms Ingrid Azzopardi
      Venue: Online Webinar
      Participation Fees (The Institute is now accepting payments via Paypal)
      MIA Members: €40
      Non-MIA Members: €75.00
      Retired Members: €20.00
      Students: €30.00

      BACKGROUND INFORMATION
      Session will delve on the importance of communicating results, what the standards say and how best to implement. How should Internal Auditors present their findings? At what stage, what format and to who? Session will focus on formal and informal ways of communication to various parties including the Auditee, Management and the Audit Committee. The ultimate objective is to ensure effective communication that portrays the findings, observations and recommendations resulting from the Internal Audit work and that action is taken by the parties concerned. In this way the work performed by Internal Audit will add value and contribute towards the improvement of an entity’s operations.

      Topics on the agenda

      • Standard 2400 – Communicating Results,
      • Presentation of Findings
      • Reporting Styles

      WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

      For effective communication purposes.

      Target Audience

      Internal Auditors, Audit Committee Members, Management, Students.

        Speaker's Profile

        Ms. Ingrid Azzopardi is the Group Internal Auditor at GO plc, a position she has held since November 2000. She is also responsible for fraud prevention and detection, facilitates risk management and leads GO’s sustainability project.
        She is a Non-Executive Director at HSBC (Malta) where she chairs the Bank’s Audit Committee and is a member of the Bank’s Risk Committee. She is a former Director of HSBC Life Assurance (Malta) Limited where she chaired the Audit and Risk Committee. She has also sat on the Board of the Housing Authority, Teatru Manoel and the Mediterranean Conference Centre.
        Ms. Azzopardi, a Chartered Director, has a Master in Accountancy and holds the CPA Warrant and the Practising Certificate in Auditing.
        She is a Fellow of the Malta Institute of Accountants and a Member of the Institute of Internal Auditors and the UK Institute of Directors. Ms. Azzopardi is a Member of the Committee of the Malta Forum for Internal Auditors. She is a founding member of the Forum and has held the posts of Vice Chair and Chair of the Committee.
        At an international level Ms. Azzopardi was actively involved on the Executive Committee of the Forum for the Irregular International Network Access (FIINA) and chaired the Interconnect Committee of the Forum. Ms. Azzopardi has represented the GO Group at several conferences held locally and abroad and presented on internal audit, revenue assurance and telecommunications fraud at International Fora.

        EVENT CPE COMPETENCES


        3 Hours 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, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
        If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
        Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
        The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


        • 24 Mar 2023
        • 09:15 - 12:30
        • Online Webinar
        Register
        Registration Time: 09:00
        Sessions Time: 09:15- 12:30  including a 15-minute break
        Speaker: Mr Mario P Galea
        Venue: Online Webinar
        Participation Fees (The Institute is now accepting payments via Paypal)
        MIA Members: €40
        Non-MIA Members: €75.00
        Retired Members: €20.00
        Students: €30.00

        BACKGROUND INFORMATION
        Financial statements are meant to give a true and fair view of the financial performance for a period of time and the financial position at the period ended on that date. The majority of balances and transactions making up the financial statements are supported by documentation. However, some items are not so supported because they are estimates.
        These estimates are pivotal to the truth and fairness of the financial statements because they can overturn the message that the supported assertions purport to provide. Accounting estimates may be a tool in the hands of persons with malintent to deliver the message they want rather than an objective view about the entity.
        Auditors are concerned with the audit risk of issuing the wrong opinion on the financial statements. During their work they are faced with various levels of comfort or lack of it. It’s one thing auditing routine procedures which produce documented numbers flowing into the financial statements and it’s another thing auditing estimations which are placed in, rather than flow into, the financial statements side by side with the data supported by a clearly laid out audit trail.
        When it comes to the audit of accounting estimates the inherent audit risk shoots through the roof and with no or limited concrete controls to mitigate that risk, the auditor is constrained to apply extensive procedures to bring down the detection risk and therefore balance and rationalise the audit risk of misrepresentation.
        During this session we will be looking at the nature, presence and incidence of accounting estimates, their impact of financial statements and the tools at the disposal of the auditor to detect them, obtain reasonable assurance about their truthfulness, justification, and fair representation as well as the nature of work and procedures that the auditor will have to engage in to minimise the risk of being drawn into being an accomplice in misrepresentation.

        Topics on the agenda

        • ISA 540, estimation uncertainties
        • complex estimations
        • setting assumptions
        • supporting data
        • judgmental decision
        • nature timing and extent of audit procedures
        • risks of material misstatements
        • implementation tools for auditors
        • ISA 540 requirements flow
        • specific procedures under ISA 540 and other ISAs and the auditor’s professional judgement

        WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

        This session is important for members in their responsibility to lend credibility to financial statements audited or produced by them, and to non-members as part of the campaign of the accounting profession to make business owners and users of financial statements aware of the workings of the profession.

        Target Audience

        Auditors, accountants, accounting staff, business leaders who are responsible for determining accounting estimates in their financial reporting, and students.

          Speaker's Profile

          Mario P Galea is 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 companies in the financial and commercial sectors. Mentor and advisor to family businesses. Founder, managing partner and chairman of accountancy and audit firm EY in Malta until retirement in 2012. Specialised in auditing and assurance which he has practiced for 35 years in Malta and abroad. 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 COMPETENCES


          3 Hours 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, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
          If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
          Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
          The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


                       

        Contact Us

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        E-mail: info@miamalta.org

        Tel. +356 2258 1900

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