The Malta Institute of Accountants upcoming events

M26037 - Going concern and subsequent events (Online) (17 Apr 2026)

Fri, 17 Apr 2026 07:30:00 GMT

Registration Time: 09:15
Sessions Time: 09:30 - 11:30 including a 15-minute break
Speaker: Ms Sarah Mercieca Gambin & Mr Carl Joseph Dagos

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.

Carl Joseph Dagos is an Audit & Assurance Team Leader at Zampa Partners, with experience across statutory and group audits for Maltese and international entities. He is involved in audit planning, execution, and financial reporting under IFRS and GAPSME, with a strong focus on quality, accuracy, and well structured documentation.
In addition to his technical work, Carl takes an active leadership role within audit teams, supporting junior staff through guidance, collaboration, and open communication. He values building a positive team culture and believes effective audits are driven not only by standards and processes, but also by trust, clarity, and teamwork.
Carl has an academic background in accountancy and holds the Certified Public Accountant (CPA) qualification in the Philippines, providing him with a strong technical foundation and an international professional perspective.

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.

M26060.1 - Audit Engagement and Planning (Online) (3 Jun 2026)

Wed, 03 Jun 2026 07:15:00 GMT

MIA Audit Excellence Series in collaboration with Accountancy Board

Registration Time: 09:00
Session Time: 09:15 - 12:30 including a 15-minute break

Speakers: Ms Janis Hyzler & Mr Daniel Brincat

Venue: Online Webinar

Participation Fees
MIA Members: €40.00

Non-MIA Members: €75.00

Retired Members: €20.00

Students: €30.00

Enjoy a 10% discount on group bookings.

BACKGROUND INFORMATION

This CPE session focuses on the early and critical stages of the audit process, bringing together regulatory obligations and practical audit considerations. The session will provide an overview of Continuing Professional Education and Professional Indemnity Insurance requirements, setting the context within which audit engagements are undertaken. It will then explore key aspects of audit engagement and planning under ISA 210 and ISA 315 (Revised), with particular emphasis on agreeing clear engagement terms and effectively identifying and assessing risks of material misstatement. Practical insights will be shared to help auditors apply these requirements in real-life engagements, supporting audit quality, consistency, and compliance with professional standards and requirements.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Continuing Professional Education requirements
Professional Indemnity Insurance requirements
ISA 210 – Agreeing the terms of audit engagements
ISA 315 – Identifying and assessing the risks of material misstatement, with practical considerations for auditors

Why is the session of relevance to our members?

This session offers practical and timely insights for auditors seeking to strengthen the quality and robustness of their audit engagements. Attendees will gain a clearer understanding of key regulatory and professional obligations, alongside hands-on guidance on applying ISA 210 and ISA 315 (Revised) in practice.
Whether attendees are looking to refresh core audit fundamentals, enhance risk assessment techniques, or ensure compliance with professional requirements, this session will provide relevant takeaways that can be applied to audit engagements. Both members and non-members will benefit from up- to-date guidance, practical examples and focused discussions on common issues encountered in practice, ensuring the session is relevant to a broad range of audit professionals.

Target Audience

Audit partners, directors and managers
Practicing auditors and audit professionals
Professionals responsible for quality, compliance

Speakers' Profiles

Janis Hyzler joined Zampa Partners in December 2018 and is an Audit Director within the Audit & Assurance team, overseeing a portfolio of clients from various industries.
A qualified accountant and auditor, Janis graduated from the University of Malta in 2010 with a Bachelor of Accountancy (Honours) Degree. She brings over 14 years of experience in the financial services sector, having kicked off her career at a Big Four audit firm. Her professional journey includes international assignments in the U.S.A and Australia, which enabled Janis to expand her knowledge base within the financial services sector.
In addition to her audit background, Janis held an accounting role within a corporate service provider, where she managed the financial reporting for clients spanning multiple industries.

Daniel Brincat is an Audit Director at KPMG Malta. Since joining KPMG Malta in 2010, Daniel has gained experience in a variety of industries, particularly financial services and private enterprise. Throughout his career, Daniel also managed to work on secondment opportunities with KPMG Guernsey and KPMG Toronto. Today, Daniel is predominantly focused on Private Enterprise clients, with a broad portfolio of local and international entities and groups operating across various industries.

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.

e same nature and for reporting purposes.

M26060.3 - Audit Field Work (Online) (16 Sep 2026)

Wed, 16 Sep 2026 07:15:00 GMT

MIA Audit Excellence Series in collaboration with Accountancy Board

Registration Time: 09:00
Session Time: 09:15 - 12:30 including a 15-minute break

Speakers: Mr John Debattista, Ms Theresa Ghersci & Mr Neil Manisalco

Venue: Online Webinar

Participation Fees
MIA Members: €40.00

Non-MIA Members: €75.00

Retired Members: €20.00

Students: €30.00

Enjoy a 10% discount on group bookings.

BACKGROUND INFORMATION

Building on previous sessions delivered by the Quality Assurance Unit, we will explore key weaknesses and recurring issues identified by the Quality Assurance Unit in relation to the above topics, together with practical solutions to enhance audit quality. We will also consider relevant findings and insights from regulators outside Malta to provide a broader perspective. In the case of ISA 570, Going Concern we shall briefly go through the salient changes in the standard which becomes effective for audits of periods beginning on or after 15 December 2026, with first-time application typically impacting 31 December 2027 year-end audits.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

The session will focus on the practical application of the following International Standards on Auditing (ISAs), with real-life examples and scenarios:
• ISA 250 – Consideration of Laws and Regulations in an Audit of Financial Statements.
• ISA 230 – Audit Documentation
• ISA 500 – Audit Evidence
• ISA 570 – Going Concern

Why is the session of relevance to our members?

This session offers a unique opportunity to gain practical, hands-on insights into some of the most critical and frequently challenged areas of audit work. By focusing on real-life examples attendees will better understand common pitfalls, strengthen their audit approach, and enhance compliance with auditing standards. This is a valuable session for anyone looking to improve audit quality, avoid recurring deficiencies, and stay aligned with regulatory expectations.

Target Audience

This session is aimed at audit practitioners at all levels, including partners, managers, and audit seniors. It is also relevant for professionals responsible for audit quality, compliance, and file reviews.

Speakers' Profiles

John Debattista is a Certified Public Accountant and Registered Auditor with over 20 years of experience in audit and assurance. Following a decade in a mid-tier audit firm, he co-founded Zampa Debattista, where he led the Audit and Assurance function as well as the Corporate Reporting Advisory team. John has extensive teaching experience, delivering lectures on audit and financial reporting for final stages of ACCA and ACA qualifications through the ICAEW (Institute of Chartered Accountants in England and Wales). He has taught the ACCA Diploma in IFRS (DipIFR) and frequently speaks at audit and financial reporting seminars organized by various institutes in Malta. John also served as MLRO (Money Laundering Reporting Officer) in his previous firm, with a focus on AML compliance and risk management. His expertise spans the financial services, gaming, and hospitality sectors. He has worked internationally on specialized assignments in cities such as Zurich, Bucharest, Vienna, and London. In 2024, John joined Deloitte’s audit function to further his impact in the field.

Neil Maniscalco is a Certified Public Accountant and Registered Auditor. He is a Director within the Audit and Assurance function at DFK Malta and in the past has held different positions within the audit department of one of the Big Four. Neil has practical knowledge and experience in auditing companies in various industries including manufacturing, retail, hospitality, property and IT. Neil also sits on the MIA audit committee.

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.

e same nature and for reporting purposes.

M26060.4 - Outgoing and Incoming Auditor Obligations (Online) (23 Sep 2026)

Wed, 23 Sep 2026 07:15:00 GMT

MIA Audit Excellence Series in collaboration with Accountancy Board

Registration Time: 09:00
Session Time: 09:15 - 12:30 including a 15-minute break

Speakers: Ms Joanne Saliba, Ms Janis Hyzler & Ms Roberta West Falzon

Venue: Online Webinar

Participation Fees
MIA Members: €40.00

Non-MIA Members: €75.00

Retired Members: €20.00

Students: €30.00

Enjoy a 10% discount on group bookings.

BACKGROUND INFORMATION

This CPE session focuses on the professional, ethical and technical obligations arising when there is a change of auditor. It is designed to provide participants with a practical and standards based understanding of the responsibilities of both outgoing and incoming auditors, with particular emphasis on compliance with International Standards on Auditing, the Code of Ethics and the Maltese Companies Act. The session forms part of the follow up CPE programme to the conference From Oversight to Innovation: Driving Quality and Integrity in Accountancy, held in collaboration with the Accountancy Board.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Documentation requirements and professional responsibilities on a change of auditor
Code of Ethics requirements, including the use and content of clearance letters
ISA 510 – Opening Balances, with practical considerations for incoming auditors
ISA 710 – Comparative Information, including audit report implications and prior period considerations

Why is the session of relevance to our members?

Transitions between auditors often give rise to practical and professional challenges for both outgoing and incoming auditors. This session is designed to provide clarity on the documentation requirements applicable to auditor changes and to address how ethical considerations should be managed in practice. Both members and non members will benefit from up to date guidance, practical examples and focused discussion on common issues encountered in practice, ensuring the session is relevant to a broad range of audit professionals.

Target Audience

Audit partners, directors and managers
Practicing auditors and audit professionals
Accountants involved in audit acceptance, engagement planning or reporting
Professionals responsible for quality, compliance or technical review within audit firms

Speakers' Profiles

Joanne Saliba brings over 20 years of expertise in auditing and financial oversight. She joined PwC Malta’s assurance division in 2002 after obtaining an honours degree in Accountancy from the University of Malta. She is a fellow member of the Malta Institute of Accountants, a Certified Public Accountant, and holds a practising certificate in auditing.
Joanne has successfully led audit teams on a wide range of complex projects, fostering a culture of collaboration and innovation. Her leadership has spanned diverse sectors, with a particular focus on asset management. Since 2006, she has specialised exclusively in investment management, working with both local and international clients, including collective investment schemes and investment service providers.
Her international experience includes audit secondments to PwC offices in Washington and Milan, adding to her extensive knowledge and expertise in the field.

Janis Hyzler joined Zampa Partners in December 2018 and is an Audit Director within the Audit & Assurance team, overseeing a portfolio of clients from various industries.A qualified accountant and auditor, Janis graduated from the University of Malta in 2010 with a Bachelor of Accountancy (Honours) Degree. She brings over 14 years of experience in the financial services sector, having kicked off her career at a Big Four audit firm. Her professional journey includes international assignments in the U.S.A and Australia, which enabled Janis to expand her knowledge base within the financial services sector.
In addition to her audit background, Janis held an accounting role within a corporate service provider, where she managed the financial reporting for clients spanning multiple industries.

Roberta West Falzon is an audit and assurance partner at RSM Malta with over 25 years of experience in auditing, leading several audit engagements for national and international clients operating in different fields including the audit of entities within the financial services industry, gaming entities, large groups and listed entities. Moreover, Roberta is a member of the MIA Audit and Assurance Group and is a member of the MIA Sustainable Group.

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.

e same nature and for reporting purposes.

The Malta Institute of Accountants upcoming events

M26037 - Going concern and subsequent events (Online) (17 Apr 2026)

Registration Time: 09:15 Sessions Time: 09:30 - 11:30 including a 15-minute break Speaker: Ms Sarah Mercieca Gambin & Mr Carl Joseph Dagos

Venue: Online Webinar

Participation Fees MIA Members: €28.00

Non-MIA Members: €50.00

Retired Members: €15.00

Students: €20.00

BACKGROUND INFORMATION

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Why is the session of relevance to our members?

Target Audience

Speaker's Profile

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.

M26060.1 - Audit Engagement and Planning (Online) (3 Jun 2026)

MIA Audit Excellence Series in collaboration with Accountancy Board

Registration Time: 09:00 Session Time: 09:15 - 12:30 including a 15-minute break

Speakers: Ms Janis Hyzler & Mr Daniel Brincat

Venue: Online Webinar

Participation Fees MIA Members: €40.00

Non-MIA Members: €75.00

Retired Members: €20.00

Students: €30.00

BACKGROUND INFORMATION

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Continuing Professional Education requirements

Professional Indemnity Insurance requirements

ISA 210 – Agreeing the terms of audit engagements

ISA 315 – Identifying and assessing the risks of material misstatement, with practical considerations for auditors

Why is the session of relevance to our members?

Target Audience

Audit partners, directors and managers

Practicing auditors and audit professionals

Professionals responsible for quality, compliance

Speakers' Profiles

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.

e same nature and for reporting purposes.

M26060.3 - Audit Field Work (Online) (16 Sep 2026)

MIA Audit Excellence Series in collaboration with Accountancy Board

Registration Time: 09:00 Session Time: 09:15 - 12:30 including a 15-minute break

Speakers: Mr John Debattista, Ms Theresa Ghersci & Mr Neil Manisalco

Venue: Online Webinar

Participation Fees MIA Members: €40.00

Non-MIA Members: €75.00

Retired Members: €20.00

Students: €30.00

BACKGROUND INFORMATION

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Why is the session of relevance to our members?

Target Audience

This session is aimed at audit practitioners at all levels, including partners, managers, and audit seniors. It is also relevant for professionals responsible for audit quality, compliance, and file reviews.

Speakers' Profiles

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.

e same nature and for reporting purposes.

M26060.4 - Outgoing and Incoming Auditor Obligations (Online) (23 Sep 2026)

MIA Audit Excellence Series in collaboration with Accountancy Board

Registration Time: 09:00 Session Time: 09:15 - 12:30 including a 15-minute break

Speakers: Ms Joanne Saliba, Ms Janis Hyzler & Ms Roberta West Falzon

Venue: Online Webinar

Participation Fees MIA Members: €40.00

Non-MIA Members: €75.00

Retired Members: €20.00

Registration Time: 09:15
Sessions Time: 09:30 - 11:30 including a 15-minute break
Speaker: Ms Sarah Mercieca Gambin & Mr Carl Joseph Dagos

Participation Fees
MIA Members: €28.00

Registration Time: 09:00
Session Time: 09:15 - 12:30 including a 15-minute break

Participation Fees
MIA Members: €40.00

Registration Time: 09:00
Session Time: 09:15 - 12:30 including a 15-minute break

Participation Fees
MIA Members: €40.00

Registration Time: 09:00
Session Time: 09:15 - 12:30 including a 15-minute break

Participation Fees
MIA Members: €40.00