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Upcoming events

    • 26 Sep 2022
    • 12:30 - 14:30
    • Online Webinar
    Register
    Registration Time: 12:15
    Sessions Time: 12:30 - 14:30 (no break)
    Speaker: Mr Jonathan Vassallo
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    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

    The main access to funding for the private sector is through aid schemes financed under both the European Regional Development Fund and the European Social Fund. The aid schemes financed under ERDF target a wide range of areas which aim to increase enterprises’ competitiveness in both a local and international context, while the aid schemes financed under ESF focus primarily on job creation and employability of the local workforce.
    The 2021-2027 programming period supports an array of funding programmes based on policies that European Union members are invited to implement. Malta will launch the first calls during quarters 1 of 2023. These funding programmes provide financial support to public and private organisations that operate within different fields such as digitization, innovation, economy, employment, business, infrastructure, tourism and many more.
    In preparation for this, the session explores the opportunities but also the challenges for the private sectors highlighting the lessons learnt in the previous programming period and possible areas for improvement.

    Topics on the agenda

    Opportunities for EU funding for the private sectors. Based on learnt lessons, exploring areas for improvement in accessing funds for the private sectors.

    Why is the session of relevance to our members?

    The aim is to provide adequate advice and assistance to the private sector on opportunities for funding as well as necessary requirements to have in place in order to optimise the investments.

    Target Audience

     Private Sector

      Speaker's Profile

      Mr. Jonathan Vassallo was appointed Director General of the Planning and Priorities Coordination Division (PPCD) in 2011. His role as Director of this Division is to ensure the efficient absorption and management of European assistance, both EU and bilateral, through effective coordination across Government Departments, Authorities, Agencies and other stakeholders, ensuring maximum transparency .
      Mr Vassallo joined the Public Service in 2006. Initially, he was responsible for Financial Control on the Single Programming Document 2004-2006 as well as Cohesion Fund 2004-2006 projects. Subsequently, he was appointed Senior Manager within the same Division and is now Director General PPCD.

      EVENT CPE COMPETENCES


      2 Hours Professional


      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
      • 27 Sep 2022
      • 09:15 - 12:30
      • Online Webinar
      Register
      Registration Time: 09:00
      Sessions Time: 09:15 - 12:30 
      Speaker: Ing.Justin Mizzi
      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 webinar will discuss the key concepts of rent and rental agreements and will mainly focus on commercial properties; however, it will also refer to residential properties. Topics which will NOT be discussed include:
      • Rent laws and the old/pre-1995 rent laws (including qbiela) and the new 2020 residential rent laws
      • Rental income tax and VAT
      • Leasehold titles
      • Short-lets for residential properties

      SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

      • The economics of rent
      • The current commercial rental market
      • The different bases and types or rental values such as:
           - Market rental value vs contract rent
           - Potential gross income vs effective gross income vs gross operating income vs net operating income
      • The key items in rental agreements
      • Current trends in rental agreements
      • Conducting market research for rental values
      • Practical examples and key considerations

      WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

      • Learn the key terminology and principles of rent.
      • Learn how to estimate the rental value of commercial real estate.
      • Learn how different rental terms can have an impact on the Market Value of commercial real estate.

      Target Audience

      • Accountants and auditors who review/audit property valuations
      • Accountants, periti and estate agents who conduct property valuation and advisory services
      • Landlords of commercial properties

        Speaker's Profile

        Justin Mizzi is an academic at heart who is passionate about real estate. He leads real estate valuation and advisory services at Archi+, an architecture firm based in Malta.
        He holds a Masters of Architecture and Conservation and is currently working on a PhD on the topic of valuation quality.
        Besides his roles as a real estate professional and student, he gives and organizes lecturers and talks on different topics related property investment and valuation.

        EVENT CPE COMPETENCES


        3 Hours Professional


        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
        • 28 Sep 2022
        • 09:15 - 12:30
        • Online Webinar
        Register
        Registration Time: 09:00
        Sessions Time: 09:15 - 12:30  including a 15-minute break
        Speaker: Mr Renzo Farrugia
        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 session will focus on the format of this audit report and in particular the audit considerations that the auditor should undertake to reach his independent audit opinion considering the requirements of ISA 700 (Revised) Forming an Opinion and Reporting on Financial Statements, ISA 705 (Revised) Modifications To The Opinion In The Independent Auditor’s Report, and ISA 706 (Revised), Emphasis Of Matter Paragraphs And Other Matter Paragraphs In The Independent Auditor’s Report. Reference to auditor’s considerations on Material Uncertainty related to Going Concern will also be addressed.

        Topics on the agenda 

        • Format of the audit report
        • Audit considerations for an independent audit opinion - ISA 700 (Revised), ISA 705 (Revised) and ISA 706 (Revised)

        Why Are these sessions of relevance to our members?

        Auditors need to have a clear understanding of the factors that need to be taken into consideration when drawing up the audit report.

        Target Audience

        Auditors

          Speaker's Profile

          Renzo Farrugia is an auditor by profession and an external quality control reviewer as recognised by the Accountancy Board of Malta. He worked with one of the big four audit firms and several Government Entities and since then held various high profile management roles within the public sector.  Renzo is also a visiting lecturer at the University of Malta and a member of the Audit and Assurance Committee of the Malta Institute of Accountants. He graduated from the University of Malta in Accountancy (Hons) and obtained an MBA from Henley Management College (University of Brunel in the United Kingdom)

          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
          • 29 Sep 2022
          • 09:30 - 11:30
          • Online Webinar
          Register
          Registration Time: 09:15
          Sessions Time: 09:30 - 11:30 (No break)
          Speaker: Mr Georges Xuereb
          Venue: Online Webinar
          Participation Fees (The Institute is now accepting payments via Paypal)
          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

          IAS 37 Provisions, Contingent Liabilities and Contingent Assets sets out the requirements for the recognition and measurement of liabilities of uncertain timing or amount (referred to as provisions), and describes the accounting for specific types of provisions such as restructuring, decommissioning, and onerous contract provisions. The standard also prescribes the disclosure requirements for contingent assets (possible assets) and contingent liabilities (possible obligations). During this session we will be going through the standard accompanied with case studies and worked examples to help illustrate the accounting of provisions in practice. We will also be discussing possible changes to the standard in the near to medium term.

          Specific topics to be covered during the session 

          IAS 37 Provisions, Contingent Liabilities and Contingent Assets

          Why is the session of relevance to our members?

          The session provides the participants with both the theoretical underpinnings and practical considerations emanating from IAS 37.

          Target Audience

          Practitioners in industry, students and all those in the profession.

            Speaker's Profile

            Georges Xuereb is a Certified Public Accountant and forms part of the Accounting Advisory Services team at KPMG Malta, holding the role of a Senior Manager and providing technical IFRS advice and assistance to local and foreign clients operating in various industries. Georges also delivers technical training on IFRS matters internally and to his clients, and lectures the Financial Reporting (FR) and Strategic Business Reporting (SBR) modules which form part of the ACCA qualification.

            EVENT CPE COMPETENCES


            2 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
            • 30 Sep 2022
            • 18:00 - 21:00
            • MIA Offices - Lower Ground Floor
            Register

            BE PART OF THE INSTITUTE'S ANNUAL GENERAL MEETING!

            Exercise your right to vote and to be involved in the affairs of the Institute which represents YOU!  

            DATE & TIMEFRIDAY  30 September 2022 AT 18:00
            VENUE: MIA Offices, Lower Ground Floor

            REGISTRATION REQUIRED BY 29 SEPTEMBER 2022

            AGENDA 

            • Adoption of the minutes of the previous meeting;
            • Adoption of the Accounts and the report by the auditors;
            • Consideration of motions;
            • Appointment of auditors;
            • Election of Council members; and 
            • Any other matter which the Council may designate to be transacted at the meeting.
            Documentation pertaining to the above has been forwarded to members through the AGM Notice issued on 16 September 2022.

            IMPORTANT INFORMATION  

            • Only fully-paid up members are eligible to attend the AGM.
            • Members wishing to attend the AGM, should register here by not later than 29 September.


            • 4 Oct 2022
            • 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: €40.00
            Non-MIA Members: €75.00
            Retired Members: €20.00
            Students: €30.00

            *Group bookings for 3 or more participants available.

            BACKGROUND INFORMATION

            Like the family unit, companies and corporations shape the ethical profile of a society. Ethics are not thought but practiced. Life education and rearing provide the bedrock of ethical behaviour. Respect to others and thriving for the common good dictate the ethical stance of corporations. A sense of always doing the right thing is a guarantee for ethical practice, correctness and justice. Ethics lead to meritocracy with all concerned attaining what is theirs and nothing more and nothing less. The typical stakeholders of good ethical conduct are shareholders, employees, customers, suppliers, authorities, regulators and society at large. A new and not so new concept finding its way into our agendas nowadays is ESG. No matter how determined everybody is to adopt ESG in our decisions there can be no effectiveness in the absence of application of basic instinctive ethics. 

            Topics on the agenda

            • Corporate governance 
            • Business Codes of conduct
            • Code of Ethics for Accountants
            • IESBA code
            • EU recommendations and relevant directives


            Why is the session of relevance to our members?

            There is no future to our profession if we ignore basic ethics. Our profession is not only about generating individual wealth but also about a role in society. 

            Target Audience

            Professionals, business owners, directors, managers and staff 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.  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 and Regulatory committees 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 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
              • 5 Oct 2022
              • 09:30 - 11:30
              • Lower Ground Swatar
              Register
              Registration Time: 09:00
              Sessions Time: 09:30 - 11:30 (No break)
              Venue: MIA Lower Ground Swatar
              Participation Fees (The Institute is now accepting payments via Paypal)
              MIA Members: €28.00
              Non-MIA Members: €50.00
              Retired Members: €15.00
              Students: €20.00

              Agenda

              Introduction

              Gordon Micallef, Chairperson of the MIA Digital Committee

              Presentation and Panel Discussion: Finance in Digital Transformation

              Moderator: Damian Heath, Member of the MIA Digital Committee
              Speakers:
              • Stephen Muscat - Chairperson of the MIA Professional Accountants in Business Group and Chief Financial Officer Liquigas Malta
              • Albert Bonello - Chief Financial Officer AX Group
              • Jason Attard - Head of Data Office, Bank of Valletta
              This presentation and panel aim is to discuss how the finance function of the near future will likely evolve in order to keep pace with ongoing industry disruption and digitisation. Utilising modern technologies such as cloud, robot automation and data analytics the finance function should aim to transition from that of manually intervention and record keeping to a function that can focus on providing valued business insight.

              Panel Discussion: Regulatory Assurance: Implications on the Technology landscape

              Moderator: Andrew Schembri, Member of the MIA Digital Committee
              Speakers:
              • Beatriz Brunelli Zimmermann, MFSA - Supervisory ICT Risk and Cybersecurity Junior Analyst
              • Efrem Borg, MDIA - Chief Technologist
              This panel will set out to unpack upcoming regulations that are being set out to improve the technology maturity across various industries. The session also aims to highlight how regulatory assurance can serve as a vehicle for delivering shareholder value by building trust, both internally and externally throughout the whole supply chain.

              Concluding Remarks:

              Gordon Micallef, Chairperson of the MIA Digital Committee

              Target Audience

              All members of the Accountancy Profession 

              EVENT CPE COMPETENCES


              2 Hours Professional


              WEBINARS TERMS AND CONDITIONS


              Terms and conditions  apply.


              Speakers:

              Gordon Micallef is the Chairman of the MIA Digital Committee. He is a Partner responsible for Business and Technology Consulting services. He has over seventeen years experience in delivering IT assurance and technology consulting services. He directs a multi-discipline team delivering process improvement, risk management, and project management services across various industries and has extensive experience in helping organisations bridge the gap between business and IT, manage the change, and deliver digital transformation. He was one of the founders of the ISACA Malta Chapter and served as President of the Chapter between 2007 and 2009. He also served on several committees and task forces for ISACA International including global chapter oversight, leadership conferences, and EuroCacs. Gordon is a Certified Public Accountant (CPA), Certified Information Systems Auditor (CISA), Certified in Enterprise Governance of IT (CGEIT), and Certified in Risk and Information Systems Control (CRISC), and Prince2 Practitioner.


              Damian Heath is a member of the MIA Digital Committee. He brings more than 25 years of experience to his role as Deloitte Malta’s Enterprise Technology and Performance lead. His career started in the UK working across the Retail and Manufacturing industries. In 2005 Damian worked with Maltese technology partners to establish and grow an ERP and Business Solutions consultancy, later acquired by Deloitte in 2016. Damian has worked across multiple industries in Malta and internationally, spanning growing family businesses to multinational entities.


              Stephen Muscat is the Chairman of the MIA Professional Accountants in Business (PAIB) Group, as well as a member of the PAIBG Committee of IFAC, the International Federation of Accountants. Mr Muscat is the Chief Financial Officer of Liquigas Malta Limited, operating in the energy market in Malta, a company he joined in 2009.


              Albert Bonello started his career in the banking industry during which he obtained the Malta Institute of Accountants/ACCA degree. He joined the AX Group in 2007. His first role was that of a Financial Controller where his primary responsibilities lied with accounting and finance function. In 2016 he was appointed Group’s CFO – Chief Financial Officer.


              Jason Attard heads the Data Office at Bank of Valletta. The main goal of the data office is to promote the effective use of data by managing the data supply chain; i.e. the data input, data output and the data-related processes in between, thus promoting a cohesive approach to managing and using data to support the bank in its digitisation efforts. Jason previously worked in UK and local banks in automation efforts by leveraging data, and locally in quantitative finance. Jason is a Certified Public Accountant, studied at the University of Malta and has a certificate in quantitative finance.


              Andrew Schembri is a member of the MIA Digital Committee. He is a Senior Manager at PwC Malta primarily focused on Technology Governance, Risk and Compliance. His role includes helping organisations devising strategies to transform and improve their approach to managing risks to drive business performance, maximize efficiencies and improve stakeholder confidence. Throughout his time at PwC, he also spent 2.5 years working with PwC US based in the San Francisco Bay Area where he was helping global leaders with various aspects of Technology GRC.


              Efrem Borg successfully managed prominent Digital Infrastructure Projects, and lead the transformation of the Information Security function responsible for the Government’s central digital infrastructure, whilst conducting a nationwide cyber security awareness campaign. At MDIA, he is committed to leveraging his experience to promote and encourage the local uptake of innovative technology, working in tandem with controlled regulation to maximise the benefits that such technologies bring about to our daily life.


              Beatriz Brunelli Zimmermann is a Junior Analyst within the Supervisory ICT Risk and Cybersecurity function at the MFSA. She is responsible for the implementation of the EU's Digital Operational Resilience Act (DORA) in Malta.


              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
              • 6 Oct 2022
              • 09:15 - 12:30
              • Online Webinar
              Register
              Registration Time: 09:00
              Sessions Time: 09:15 - 12:30  including a 15-minute break
              Speaker: Mr Kurt Muscat
              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

              This session will look into how accountants can understand supply chain and inflation and how these impact the performance on businesses. The first part of the session will focus on a detailed analysis of past inflation data and on recent developments within the global context that are impacting both the supply chain and inflation today and in the future.
              The second part of the session will be more practical and will build on the first part of the session. During this part, conclusions will be derived on the inflation in the Maltese economy in recent years as well as present a clearer vision of where inflation is heading in the coming months and years. Also, we will look at what policy makers are doing to mitigate against Supply Chain Issues.
              The final part of the session will focus on the role of the accountant in present times and how the accountant can prepare for what’s to come in the near future. Business owners/self-employed will also find this session valuable as they would be better informed in their day-to-day decision making particularly in current times were supply chain and price stability are an issue.

              Topics on the agenda

              • Current economic context and why do we have supply chain issues.
              • What are the supply chain issues.
              • What is driving up inflation.
              • How long are we likely to see inflation at such a high rate.
              • What can an accountant do to mitigate against the risks of inflation and supply chain issues.

              Why is the session of relevance to our members?

              Accountants are usually the first port of call for most business owners when they need to evaluate the feasibility of a project/product or to get general business advice. However, accountants might not have the time to focus on what is happening in the global context and what is putting pressure on supply chain and inflation. Therefore, this session will serve as a good background for members to understand what is happening around us and what we as accountants can do to advice our clients/companies we work for, better.

              Target Audience

              • Accountants and prospective accountants who work mainly on management accounts
              • Accountants and prospective accountants in general
              • Business advisors
              • Business owners and self-employed persons

                Speaker's Profile

                Kurt Muscat holds a Masters of Science degree in Economics from the University of Malta and an ACCA qualification. He started his career as an auditor with Grant Thornton before being seconded with St Julian's advisory for just over a year. During his time at St Julian's advisory he focused on financial modelling and future forecasts as well as raising debt and equity for several local and international companies.
                Kurt has joined EMCS in January 2018 and is presently a senior executive for the Advisory service at EMCS. He worked on a number of product development costing analysis and economic impact assessments mainly for the appraisal of Malta council for science and technology (MCST) projects. Was also involved in the undertaking of various CBAs and feasibility studies for the public sector which range from waste and water management to the appraisal of projects that seek to address Malta's ever-increasing transportation problem. Other work included business plans for EU funds, financial analysis and Corporate finance.

                EVENT CPE COMPETENCES


                3 Hours Professional


                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
                • 11 Oct 2022
                • 09:30 - 11:30
                • Online Webinar
                Register
                Registration Time: 09:15
                Sessions Time: 09:30 - 11:30
                Speaker: Ms Rebecca Barthet
                Venue: Online Webinar
                Participation Fees (The Institute is now accepting payments via Paypal)
                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

                “Forensic accounting is the application of investigative and analytical skills for the purpose of resolving financial issues in a manner that meets standards required by courts of law.” (Hopwood, Young & Leiner, 2007).
                As a result of the various skills required, the characteristics attributed to forensic accountants are many and varied. Forensic accountants may act as Court Experts in legal proceedings and therefore the relevance and reliability of the evidence presented by them is crucial to the outcome of a case. All organisations are susceptible to fraud and therefore detecting it before it occurs is critical. This session will also provide an overview of the impact that fraud may have on an organisation and the motivation behind it.

                Topics on the agenda

                • Definition of forensic accounting
                • Characteristics and skillset of a forensic accountant
                • The role of a forensic accountant as a Court appointed expert
                • Admissible evidence
                • Motives for fraud
                • Examples of fraud schemes
                • Basic investigative techniques

                Why is the session of relevance to our members?

                This session will provide an overview of forensic accounting, an area of specialisation within the accountancy profession.

                Target Audience

                The session is targeted to finance professionals seeking to obtain an understanding of the different aspects of forensic accounting including the various roles and services attributed to forensic accountants. This session will also be of interest to aspiring forensic accountants.

                  Speaker's Profile

                  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.

                  EVENT CPE COMPETENCES


                  2 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

                  • 12 Oct 2022
                  • 13:30 - 16:45
                  • Online Webinar
                  Register
                  Registration Time: 13:15
                  Sessions Time: 13:30 - 16:45  including a 15-minute break
                  Speaker: Mr Silvan Mifsud
                  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 training programme will show how conflict management is possible through conflict resolution skills & effective listening, communication & problem solving techniques.

                  Specific topics to be covered during the session

                  • Understanding Conflict
                  • Conflict Management Styles & Options
                  • Preventing Conflict
                  • Conflict Resolution

                  Why is the session of relevance to our members?

                  The vast majority of accountants deal with multiple stakeholders, many times needing to influence and convince them on various financial aspects. This can easily rise to conflicts. Therefore, being able to manage such conflicts is very much needed in the daily ongoing for every accountant.

                  Target Audience

                  Anyone who deals with other persons to get his or her work done.

                  Speaker'S Profile

                  Silvan holds a degree in Banking & Finance from the University of Malta and an MBA from the University of Reading, specialising in Corporate Finance and Business Leadership. Silvan has been involved in various sectors of the economy holding various managerial and Director roles. Silvan is presently working as a Director for Advisory Services at EMCS.

                  EVENT CPE COMPETENCES


                  3 Hours Professional


                  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
                  • 13 Oct 2022
                  • 13:30 - 16:45
                  • Online Webinar
                  Register
                  Registration Time: 13:15
                  Sessions Time: 13:30 - 16:45  including a 15-minute break
                  Speaker: Mr Kenneth Cremona 
                  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

                  This session will give a detailed walkthrough of the various VAT considerations parties dealing with immovable property should be aware of. The general rule is that immovable property is exempt from VAT. However there are transactions which may be considered to be debatable, while naturally others which are chargeable for vat purposes as per the specific exceptions dealing with immovable property. Hence, this session will discuss the definitions and scope of the exemption. In the absence of clear-cut legislative definitions, we will refer to CJEU case law and domestic practice and guidelines. The treatment of input VAT will also be evaluated, and moreover, the possible utilisation of partial attribution.

                  OBJECTIVES OF THIS SESSION

                  • A refresher on the basic VAT concepts, as preparation for the delivery.
                  • Understanding immovable property transactions that are chargeable/not chargeable for VAT purposes.
                  • Analysing the rights of input VAT deductions for companies operating in this industry
                  • Discussion on the applicability of partial attribution
                  • Working out a practical example focusing on this industry

                  Specific topics to be covered during the session

                  • Refresher on core principles of VAT
                  • Analysing the VAT activities within scope of the VAT exemption
                  • The right for input VAT deductions and partial attribution
                  • A practical example focusing on this industry

                  Target Audience

                  Accountants and prospective accountants, tax lawyers, tax practitioners, as well as business owners and self-employed persons

                  Speaker's Profile

                  Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property & Construction, Investments, Pharmaceuticals and Retail. During 2019, he specialised in VAT advisory and was promoted as a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.

                  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
                  • 14 Oct 2022
                  • 09:30 - 12:00
                  • Online Webinar
                  Register
                  Registration Time: 09:00
                  Sessions Time: 09:30 - 12:00
                  Speaker: 
                  Venue: MIA Lower Ground Floor, Swatar
                  Participation Fees (The Institute is now accepting payments via Paypal)
                  MIA Members: €35.00
                  Non-MIA Members: €65.00
                  Retired Members: €17.00
                  Students: €25.00
                  Event being organised by the MIA New Quality Management Standards Working Group, including representatives of the MIA Audit and Assurance Committee and MIA SMP Group, working under the remit of the MIA Audit and Assurance Committee.

                  Agenda

                  • Brief overview of the requirements of ISQM 1 with a focus on the risk assessment process and how the risk areas are identified
                  • MIA Publication: Launch and Introduction  
                  • Debate: Implementation of ISQM 1 by smaller practices
                  • Practical questions

                  EVENT CPE COMPETENCES


                  2.5 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
                  • 18 Oct 2022
                  • 09:15 - 12:30
                  • Online Webinar
                  Register
                  Registration Time: 09:00
                  Sessions Time: 09:15 - 12:30
                  Speaker: Mr Mark Dalli
                  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 session will discuss the main contents and disclosures of financial statements prepared for entities engaged in iGaming and related activities, prepared in accordance with International Financial Reporting Standards as adopted by the EU. The discussion will also look at additional specific requirements for such entities which hold a gaming license issued by the Malta Gaming Authority, particularly the regulations arising from the Gaming Authorisation and Compliance Directive (Articles 40 and 41). The session will also look at the independent auditors’ report and its contents. In this respect, participants will be provided with several examples of auditors’ reports containing modifications. The implications of such modifications will also be discussed.

                  Specific topics to be covered during the session

                  • Brief overview about the iGaming industry – key statistics
                  • Overview of the Maltese Companies’ Act requirements, and other regulations applicable to the preparation of financial statements of iGaming entities
                  • A typical Statement of Financial Position for an iGaming entity, and related underlying disclosures
                  • A typical Statement of Profit or Loss and Other Comprehensive income for an iGaming entity, and related underlying disclosures
                  • Other important disclosures
                  • The Independent Auditors’ Report
                  • Other reporting requirements for licensed operators.

                  Target Audience

                  This session is particularly suited for accounting professionals working in or aspiring to work within the finance functions of iGaming entities. Accounting and other professionals working in other industries that service the iGaming industry and/or make use of the financial statements of such entities will also find this course useful.

                    Speaker's Profile

                    Mark Dalli joined KPMG in 2009 upon graduating with a Bachelor of Accountancy (Hons) degree from the University of Malta.
                    Mark has participated in the audits of iGaming entities and groups for over eleven years. As the industry developed, Mark has been a pioneer in the establishment of a core group of professionals who specialise in servicing the iGaming sector. Through the assistance of a specialised group of audit professionals, he now services several clients operating in the iGaming and Technology spheres, particularly, developers and providers of iGaming platforms, other software and games developers, online and land-based game providers, as well of other entities involved in the digital and affiliate marketing space.

                    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
                    • 19 Oct 2022
                    • 09:15 - 12:30
                    • Online Webinar
                    Register
                    Registration Time: 09:00
                    Sessions Time: 09:15 - 12:30
                    Speaker: Mr Brandon Gatt
                    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 deduction system incorporated in EU VAT law has been designed to relieve businesses from the
                    burden of the VAT payable or paid in the course of their economic activities. During this seminar we
                    will go through the origin and the scope of right of deduction and the main principles connected
                    therewith.

                    Objectives of the session

                    The deduction system incorporated in EU VAT Law promotes fiscal neutrality. But, what does this
                    mean and what are the fundamentals for a ‘tax neutral system’?
                    A right to deduct means a person’s right to claim from the tax authorities the VAT paid on acquired
                    goods and services. But, ‘who’ may exercise such right to deduct?
                    You will learn that not all economic activities give an entitlement to deduct input VAT. Then in that
                    case, ‘which’ activities give a right to deduct?
                    The deduction system comes with several limitations and restrictions including a ‘list’ of ‘what
                    cannot’ be deducted. What does such list include?
                    A business which carries out mixed supplies must claim back the input tax on a partial attribution
                    basis. What does this entail? How do you account for the input tax on a partial attribution basis? Is
                    there any specific methodology for calculating this?
                    Therefore, the scope of the session is to go through the pertinent provisions from the EU VAT
                    legislation in conjunction with the Malta VAT legislation with a view to better understand the
                    concepts of the right to deduct input VAT.

                    Topics on the agenda

                    Origin and scope of right of deduction
                    ▪ Proportional deduction;
                    ▪ Restrictions on the right of deduction – “Blocked Items"
                    ▪ Rules governing exercise of the right of deduction
                    ▪ Adjustment of deductions – including ‘Capital Goods Scheme'
                    ▪ The ECJ on the right of deduction

                    Target Audience

                    The training course is particularly suitable for professionals, tax advisors and practitioners working in
                    VAT or who are pursuing or intend to pursue a career generally in taxation and specifically in the
                    area of indirect taxation. This session may also be applicable to financial controllers and CFOs.

                      Speaker's Profile

                      Brandon Gatt, a Certified Public Accountant in possession of an ACCA degree, has been in the
                      profession for the past nine years. He has been involved in VAT and accounting assignments both
                      within and outside of Malta. Brandon has been specialising in VAT since 2016 and is currently the
                      VAT Leader at Zampa Debattista.
                      In a relatively short period, Brandon has acquired the necessary experience vital to handling an evergrowing portfolio of diverse clients, operating within various sectors of the economy. Back in June
                      2017, he attended an intensive course in France, provided by VAT Forum; a partnership of
                      International VAT experts, where he was provided with intensive training on the Articles of the EU
                      VAT directive 2006/112/EC. He is now reading for the EU VAT Expert Degree.
                      Brandon also provides in-house training to established companies within and outside Malta and is
                      also a lecturer for the ‘Certificate in TAX Compliance’ being offered by the Malta Institute of
                      Taxation. He is also a lecturer with ZD Academy and also lectures the ACCA Advanced Taxation
                      (VAT). Brandon also forms part of Malta Institute of Accountants Indirect Tax Committe

                      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
                      • 20 Oct 2022
                      • 13:30 - 16:45
                      • Online Webinar
                      Register
                      Registration Time: 13:15
                      Sessions Time: 13:30 - 16:45  including a 15-minute break
                      Speaker: Ms Doreanne Caruana
                      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

                      Capital markets are becoming a popular source of finance for companies that have an established track record in Malta. This session will provide some background to the process that companies and their appointed team of advisors go through in order to achieve approval to make an offer of securities to the public to raise the necessary funding and list the securities on the appropriate trading venue. It will provide an insight into what a company will need to consider when taking a strategic decision to tap the capital markets

                      SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                      • Introduction to listing
                      • Trading Venues in Malta
                      • Understanding the various requirements relevant to the process
                      • Preparing for the next big step of being a public limited liability company
                      • Reporting and continuing obligations

                      WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

                      This session will provide members (and audience) with an introduction to the capital markets in Malta. It will also delve into some detail about the various requirements that one needs to be aware when considering taking the next big step to becoming a public limited liability company with securities listed on an exchange, including those one-off requirements that are necessary during the process and those which will be required on a continuous basis.
                      The process which a company goes through requires a number of professionals, including those with legal and accounting backgrounds, that come together to assist a company’s executive team in dealing with the Malta Financial Services Authority (MFSA) and the Malta Stock Exchange (MSE) to attain the necessary regulatory approvals to be able to make an issue / offer of securities to the investing public.

                      Target Audience

                      CEOs, CFOs, Accountants, Lawyers, Investment Services officers

                      Speaker's Profile

                      Doreanne Caruana heads the Corporate Advisory Unit within Rizzo Farrugia & Co (Stockbrokers) Limited. She is involved in taking to market multi-million capital market transactions, including equity offers and bond issues. Before joining Rizzo Farrugia in 2014, Doreanne worked in the banking sector, gaining exposure to a number of areas, including international payments and risk management.
                      She has a Bachelor degree in Banking, Masters in Management and has attained accreditation from ACCA. She is also currently reading for a law degree in financial services.

                      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
                      • 1 Nov 2022
                      • 13:30 - 16:45
                      • Online Webinar
                      Register
                      Registration Time: 13:15
                      Sessions Time: 13:30 - 16:45  including a 15-minute break
                      Speaker: Dr Robert Attard
                      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 seminar will discuss the Tax Budget Proposals outlined by the Minister in his budget speech on Monday 24th October 2022. focusing on prospective amendments to the Income Tax Act, VAT Act, Duty and Documents and Transfers Act and other fiscal legislation

                      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.


                      • 2 Nov 2022
                      • 09:15 - 12:30
                      • Online Webinar
                      Register
                      Registration Time: 09:00
                      Sessions Time: 09:15 - 12:30
                      Speakers: Mr Brandon Gatt & Mr Matthew Zampa
                      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 VAT treatment of gaming supplies is regulated by guidelines issued by the Commissioner for
                      Revenue back in 2017 and which came into effect as from 01 January 2018. Such guidelines, which
                      according to the Malta VAT Act have the same effect as the regulations interpret the particularities
                      of the supplies covered by the exemption as prescribed in the said Act.
                      The determination of the VAT treatment of gaming transactions may be quite complex and if such
                      transactions are not correctly analysed may eventually represent offences in terms of the Malta VAT
                      legislation and European VAT legislation.

                      Objectives of the session

                      In this seminar we will be analysing gaming transactions and supplies related to gambling with a view to determining the appropriate tax treatment and highlight any compliance obligations that may arise thereof. Practical examples will be used during the course of the session. 

                      Topics on the agenda

                      Nature of gaming transactions – Electronically Supplied Services or not?
                      ▪ Place of Supply
                      ▪ Exemptions
                      ▪ Input VAT Recovery / Partial Attribution
                      ▪ OSS
                      ▪ VAT Optimization Solutions – VAT Grouping

                      Target Audience

                      The training course is particularly suitable for professionals, tax advisors and practitioners working in
                      the Gaming Sector or in VAT or who are pursuing or intend to pursue a career generally in taxation
                      and specifically in the area of indirect taxation. This session may also be applicable to financial
                      controllers and CFOs working in the Gaming Sector

                      SPEAKERS' PROFILES

                      Brandon Gatt, a Certified Public Accountant in possession of an ACCA degree, has been in the
                      profession for the past nine years. He has been involved in VAT and accounting assignments both
                      within and outside of Malta. Brandon has been specialising in VAT since 2016 and is currently the
                      VAT Leader at Zampa Debattista.
                      In a relatively short period, Brandon has acquired the necessary experience vital to handling an evergrowing portfolio of diverse clients, operating within various sectors of the economy. Back in June
                      2017, he attended an intensive course in France, provided by VAT Forum; a partnership of
                      International VAT experts, where he was provided with intensive training on the Articles of the EU
                      VAT directive 2006/112/EC. He is now reading for the EU VAT Expert Degree.
                      Brandon also provides in-house training to established companies within and outside Malta and is
                      also a lecturer for the ‘Certificate in TAX Compliance’ being offered by the Malta Institute of
                      Taxation. He is also a lecturer with ZD Academy and also lectures the ACCA Advanced Taxation
                      (VAT). Brandon also forms part of Malta Institute of Accountants Indirect Tax Committee
                      Matthew Zampa is a certified public accountant specialised in indirect taxation. He has been specializing in VAT since 2008 and has been involved in complex VAT assignments both within and outside of Malta. Matthew, a member of the Malta Institute of Accountants, is also a part-time lecturer with the Malta Institute of Taxation. Matthew Zampa is also the first Maltese to successfully complete the Expert in EU VAT degree. This coveted degree is administered and awarded by the VAT Forum, an international partnership of indirect tax specialists, founded in 1999, where he is also a Partner. Matthew is a member of the Indirect Taxation committee of the Malta Institute of Taxation.

                      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
                      • 3 Nov 2022
                      • 13:30 - 16:45
                      • Online Webinar
                      Register
                      Registration Time: 13:15
                      Sessions Time: 13:30 - 15:30 (No break)
                      Speaker: Mr Kevin Vassallo
                      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

                      IAS 38 Intangible Assets outlines the accounting requirements for intangible assets, which are defined as non-monetary assets without physical substance and but which are identifiable, being either separable or else arising from contractual or other legal rights. Intangible assets meeting the relevant recognition criteria are measured initially at cost and subsequently either at cost less accumulated amortisation and impairment losses (if any) or else using the revaluation model. Amortisation is calculated on a systematic basis over the useful life of the asset (unless an asset has an indefinite useful life such as purchased goodwill in a business combination, in which case amortisation does not apply).
                      IAS 38 was revised in March 2004 and applies to intangible assets acquired in business combinations occurring on or after 31 March 2004, or otherwise to other intangible assets for annual periods beginning on or after 31 March 2004.

                      Specific topics to be covered during the session 

                      • Objective and scope of the standard
                      • Key definitions
                      • Recognition
                      • Initial measurement
                      • Measurement subsequent to acquisition
                      • Classification based on useful life
                      • Subsequent expenditure
                      • Disclosure requirements

                      Target Audience

                      This seminar is intended for accounting professionals and student accountants who practice in industry as well as those pursuing a career in auditing.

                        Speaker's Profile

                        Kevin Vassallo is a certified public accountant with practical experience in financial markets, risk management and internal auditing. He has been working in the banking industry for the past 30 years and is currently Head of Projects and Treasury at the Malta Development Bank. He previously held executive posts at the Central Bank of Malta and the MFSA. He is also an ACCA lecturer in corporate financial 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
                        • 4 Nov 2022
                        • 18 Nov 2022
                        • 3 sessions
                        • Online Webinar
                        Register
                        Registration Time: 09:00
                        Sessions Time: 09:15 - 12:30
                        Speakers: Mr John Debattista & Mr Paul Zammit
                        Venue: Online Webinar
                        Participation Fees (The Institute is now accepting payments via Paypal)
                        MIA Members: €110.00
                        Non-MIA Members: €215.00
                        Retired Members: €50.00
                        Students: €80.00

                        BACKGROUND INFORMATION

                        Local small and medium-sized companies are allowed to apply simplified accounting regulations (General Accounting Principles for Small and Medium-Sized Entities, commonly referred to as GAPSME), rather than International Financial Reporting Standards (IFRS), for accounting periods commencing on or after 1 January 2016.

                        Topics on the agenda

                        1. A detailed understanding of the general applicability of GAPSME
                        2. General topics under GAPSME:
                        a. Accounting concepts
                        b. General presentation
                        c. Policies, estimates and errors
                        3. Specific topics under GAPSME:
                        a. Revenue
                        b. Property, Plant and Equipment
                        c. Investment Property
                        d. Financial Assets, Financial Liabilities and Equity
                        e. Investments in Subsidiaries, Associates and Joint Ventures
                        f. Intangible Assets other than Goodwill
                        g. Impairment of Assets
                        h. Government Grants
                        i. Leases
                        j. Inventories
                        k. Income Taxes
                        l. Provisions and Contingencies
                        m. Foreign Currency Translation
                        n. Post Balance Sheet Events
                        o. Related Party Disclosures
                        p. Discontinued Operations and Assets Held For Sale

                        WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

                        The large majority of Maltese companies are eligible to present GAPSME financial statements.

                        Target Audience

                        The training course is specifically targeted to accounting professionals and students.

                        SPEAKERS' PROFILES

                        John Debattista is a Certified Public Accountant and Registered Auditor. John is one of the founding partners at Zampa Debattista and heads the Audit and Assurance function and the firm’s IFRS Advisory Technical team.
                        John lectures the Corporate modules at the final stages of the ACCA and ACA course for the ICAEW, Institute Chartered of Accountants for England and Wales. John is also a speaker in various audit and accounting seminars delivered by a number of institutes in Malta. He also lectures the Diploma in IFRS (DipIFR).
                        John sits on a number of MIA committees namely, the audit, financial reporting and SMP committees.
                        Paul Zammit joined Zampa Debattista in January 2017. Paul graduated from the University of Malta after completing the Bachelor of Accountancy (Honours) Degree in 2008.  Paul commenced his career in audit and switched to accountancy in 2012. He spent most of his time in accountancy managing a portfolio of international clientele, before joining Zampa Debattista’s accounts department in 2017. After a few months, Paul decided to accept the internal opportunity to specialise in technical matters and increase his proficiency in reporting standards. Paul is currently involved in technical accounting and advisory assignments, whilst training and assisting internal staff and external people on IFRS technical matters.

                        EVENT CPE COMPETENCES


                        9 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
                        • 8 Nov 2022
                        • 13:30 - 16:45
                        • Online Webinar
                        Register
                        Registration Time: 13:15
                        Sessions Time: 13:30 - 16:45  including a 15-minute break
                        Speaker: Mr Kenneth Cremona 
                        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

                        This session will give a detailed walkthrough of the various VAT considerations companies operating in the financial and insurance services sector should be wary of.
                        The majority of such services are exempt from VAT, however there are other services which may be considered to be debatable, while naturally others which are chargeable for VAT purposes. Hence, this session will discuss the definitions and scope of the exemption. In the absence of clear-cut legislative definitions, we will refer to CJEU case law and domestic practice and guidelines. The treatment of input VAT will also be evaluated, and moreover, the possible utilisation of partial attribution.

                        OBJECTIVES OF THIS SESSION

                        A refresher on the basic VAT concepts, as preparation for the delivery.
                        • Understanding financial and insurance services and what is which are chargeable/not chargeable for VAT purposes.
                        • Analysing the rights of input VAT deductions for companies operating in this industry.
                        • Discussion on the applicability of partial attribution.
                        • Working out a practical example focusing on this industry.

                        Specific topics to be covered during the session

                        • Refresher on core principles of VAT
                        • Analysing the VAT activities within scope of the VAT exemption
                        • Looking through the relevant case law within scope of this topic
                        • The right for input VAT deductions and partial attribution
                        • A practical example focusing on this industry

                        Target Audience

                        Accountants and prospective accountants, tax lawyers, tax practitioners, as well as business owners and self-employed persons

                        Speaker's Profile

                        Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property & Construction, Investments, Pharmaceuticals and Retail. During 2019, he specialised in VAT advisory and was promoted as a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.

                        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 Nov 2022
                        • 13:30 - 16:45
                        • Online Webinar
                        Register
                        Registration Time: 13:15
                        Sessions Time: 13:30 - 16:45  including a 15-minute break
                        Speaker: Mr Ray Micallef
                        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

                        International marketing can be described as the tactics and methods used to market products and services in multiple countries. This could be in the form of import/export, franchising, licensing, and online sales. Local marketing is essentially the tactics and strategy utilised to market products and/or services in a local economy. Normally, this takes form as more market penetration, product development and in some cases, diversification. Each country embodies a unique test for marketers because of culture, language, laws, and other factors. These challenges can also be present on regional and local levels which require even more targeted techniques. The decisions to do business internationally and launch an international marketing campaign could be any of the examples noted below (not an exhaustive list): • Expanding brand awareness • Economic growth in a country • New commerce laws • Untapped or underserved markets • International partnerships/joint ventures Launching a global or a local marketing operation can be simple or extremely complicated, depending on a number of factors, e.g., market research, marketing budget, the marketing mix, etc. There are much wider cultural and linguistic differences, time and distance considerations, as well as wider differences in economic structures and regulations.

                        WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

                        By participating fully in this module, participants will be able to: 
                        • Identify the marketing strategies that a company can adopt for a local or an international market
                        •  Analyse how the situation can evolve and forecast for that eventuality
                        •  Appreciate the different scenarios that could present and how these can impact the organisation
                        • Understand the importance of being prepared as a company for these scenarios
                        • Comprehend the importance of planning and implementing the changes needed without disturbing the modus operandi of the organisation.

                        Target Audience

                        Accountants, Auditors, Entrepreneurs, Practitioners,
                        Professionals seeking to enhance their Continuous Professional Development

                        Speaker's Profile

                        Mr. Micallef is a business, insurance and healthcare professional with a career spanning ten years in the healthcare sector, and over twenty years of which in insurance and financial services management.
                        He is an Associate of the Chartered Insurance Institute (UK) and a Chartered Insurer. He holds a master’s degree in business administration (Henley Management College UK) authoring his theses on “The Key Elements for Growth in the Private Medical Insurance Sector”.
                        Mr. Micallef’s experience as an insurance and business trainer spans over 18 years as a visiting lecturer at the Malta Insurance Training Centre, the Global College, The London School of Commerce, STC College, Learnkey Institute, the Gulf Insurance Institute (Bahrain and Saudi Arabia), the Malta Chamber of Commerce (LCCIEB), RISC Institute, Leoron, and Arizona Computer Services pvt. Ltd, delivering customized workshops for various companies in the UAE and the Kingdom of Saudi Arabia.
                        Furthermore, he has managed to increase his network of institutions in the Gulf area and has developed and delivered several workshops for a diverse audience in medical insurance and provided tuition for CII subjects in Private Medical Insurance, Claims Management, Economics and Insurance Law. He also lectures Information systems in Business, Economics and Business administration, Business Ethics, Risk Management and Capital Adequacy, and Customer Services.
                        Mr Micallef has been lecturing in the GCC region, as a senior lecturer, since 2014, and has accumulated a vast experience in lecturing different Business Strategy, Management, Marketing, Human Resources, Insurance and Supply Chain Management subjects as short or long courses, on behalf of various institutions in the region.

                        EVENT CPE COMPETENCES


                        3 Hours Professional


                        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
                        • 16 Nov 2022
                        • 13:30 - 16:45
                        • Online Webinar
                        Register
                        Registration Time: 13:15
                        Sessions Time: 13:30 - 16:45  including a 15-minute break
                        Speaker: Ms Mariella Galea
                        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

                        Being responsible for a team of people, empowering them and leading with success is an experience that can be both fulfilling and challenging to a leader.
                        During this session, participants will have the opportunity to reflect upon different elements that are critical to leading a team successfully. Participants new to a team leadership experience will have the opportunity to learn about these elements and how to bring these together into successful leadership. Experienced team leaders will have the opportunity to reflect on their experience in integrating these essential elements of leadership, identifying their areas of strength and opportunities for development.

                        Specific topics to be covered during the session

                        Leadership
                        • The vision and values of a leader
                        • Aspiring towards excellence in leadership
                        • Nurturing the leader
                        Building and Strengthening a Team
                        • Building your team
                        • Developing your team
                        • Nurturing collaborative relationships in the team
                        • Diversity and Inclusion
                        Leading the Team
                        • Sharing vision and values
                        • Motivation in the team
                        • Communication
                        • Driving performance
                        • Facing challenges in leadership


                        WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

                        Members attending the session will have the opportunity to reflect on the skills essential to leading a team and the integration of these skills in their work experience.

                        Target Audience

                        This session will be of relevance to participants who lead a team or will be in a position of leadership as part of their career growth path.

                        Speaker's Profile

                        Mariella Galea is Head of HR at Michele Peresso Group. She was the Learning and Development and Performance Manager at Farsons Group and is the founder of HR TalentLEAD, offering HR consultancy, leadership development and training.

                        She graduated from the University of Malta with a Bachelor of Education with Honours and holds a Masters degree in HR Management and Development, from the University of Leicester.

                        Mariella is passionate about creating opportunities for development and growth through learning and employee engagement and firmly believes that people are the most important asset in an organisation. She has driven projects and initiatives related to excellence in HR, leadership development, training programmes, employee engagement, performance management, female leadership and entrepreneurship, diversity and equality, HR technology and education projects.

                        EVENT CPE COMPETENCES


                        3 Hours Professional


                        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
                        • 22 Nov 2022
                        • 23 Nov 2022
                        • 2 sessions
                        • Online Webinar
                        Register
                        Registration Time: 13:15
                        Sessions Time: 13:30 - 16:45  including a 15-minute break
                        Speaker: Ms Karen Spiteri Bailey & Ms Fabianne Ruggier
                        Venue:   Online Webinar
                        Participation Fees (The Institute is now accepting payments via Paypal)
                        MIA Members: €70.00
                        Non-MIA Members: €140.00
                        Retired Members: €30.00 
                        Students: €50.00

                        BACKGROUND INFORMATION

                        Are you up to date with the basics of personal taxation? What about double taxation and fringe benefits in different jurisdictions?
                        Our first session will answer these questions and expand on the essentials of payroll; payslips, payslip regulations, SSC, and the final year assessment.
                        Our second session will then delve into how the processes and activities leading up to payroll can be automated, improved and made more efficient. We will also explore how technology can enable accurate and timely reporting and information analysis for better planning and decision-taking.

                        Specific topics to be covered during the session

                        Taxation
                        • Personal taxation
                        • Fringe benefits
                        • The effect of International jurisdictions on the payroll function
                        Payroll
                        • The payroll legislative framework
                        • Do’s and don’ts
                        • Payslip layout and its explanation
                        Automation and Reporting
                        • Payroll process automation
                        • Automated reporting
                        • Trend analysis and workforce patterns


                        WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

                        Payroll is an intensive, technical and highly detail-oriented function within an organisation. It is governed by a legislative framework that spans HR, tax and corporate regulations. It is an impactful function, because it touches each and every employee, so it is directly linked to the employee experience.
                        In managing the resources, tasks, processes and activities leading to payroll processing, an organisation generates a lot of manual intervention and data. Many organisations are learning how lack of data standardisation and processes creates inefficiencies and hampers a company’s ability to take strategic decisions.
                        Automating and data management can transform payroll from a back-office processor to a core centre in any organisation. Digital innovation enable payroll and management teams to gather and structure data to empower better workforce planning and decision-taking.
                        Delivered by experts in their field, these sessions are the perfect opportunity for members of the MIA and the public to get first-hand insights from people who live and breathe the topics in question on day-to-day basis.

                        Target Audience

                        Sessions will be particularly of interest to tax advisors and compliance experts, client-facing accountants and auditors, payroll teams and HR professionals.

                        Speakers' Profiles

                        Karen Spiteri Bailey is the Partner heading Accounting outsourcing services, Payroll outsourcing services and VAT advisory services.
                        She has extensive experience in servicing local and international clients across a wide range of industry sectors including trade federations, chambers and associations. She also has considerable experience in dealing with Value Added Tax and Taxation matters and in recent years continued to focus on Value Added Tax as an integral part of her responsibilities within the firm. Karen also provides regular training on VAT and payroll matters both within the firm and externally to other practitioners.
                        Karen sits on the Indirect Tax Committee of the Malta Institute of Accountants and the Education Committee of the IFSP.
                        Fabianne Ruggier has over eighteen years of professional experience. Earlier in her career she spear-headed national policy and public-private alliances in the public sector, to then join a private multi-national and introduced global programmes in Malta. When she first joined, she focused on establishing a Strategic HR Function to support the Firm’s growth. She transitioned naturally into Consulting as she started working more with the Firm’s clients on their business challenges.
                        Fabianne holds a Bachelor of Commerce and a Master’s in Business Administration. She also holds a Post-Graduate Certificate from Cambridge on Digital Disruption.
                        Fabianne works at the strategic level with clients implementing business transformation. She heads a multi-disciplinary team that provide change management services to clients, bringing together business, digital, data and people expertise. She is the Chairperson of the HR and Talent Thematic at the Malta Chamber of Commerce and Vice-Chair of the Junior Achievement Young Enterprise (JAYE) Board of Directors.

                        EVENT CPE COMPETENCES


                        2 Hours Core

                        4 Hours Professional


                        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

                        • 24 Nov 2022
                        • 13:30 - 15:30
                        • Online Webinar
                        Register
                        Registration Time: 13:15
                        Sessions Time: 13:30 - 15:30 (No break)
                        Speaker: Mr Georges Xuereb
                        Venue: Online Webinar
                        Participation Fees (The Institute is now accepting payments via Paypal)
                        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

                        IAS 20 Accounting for Government Grants and Disclosure of Government Assistance prescribes the accounting for receipt of government grants and outlines the disclosure requirements for other government assistance. Government grants are recognised in profit or loss on a systematic basis over the periods in which the entity recognises expenses for the related costs for which the grants are intended to compensate. IAS 20 also prescribes disclosure requirements which need to be presented in the financial statements for those entities in receipt of government grants and government assistance. The standard also prescribes the accounting requirements for repayment of such grants. In this session we shall also be discussing specific types of grants such as low-interest loans and future developments for this standard.

                        Specific topics to be covered during the session 

                        IAS 20 Accounting for Government Grants and Disclosure of Government Assistance.

                        Why is the session of relevance to our members?

                        The session provides the participants with both the theoretical underpinnings and practical considerations emanating from IAS 20.

                        Target Audience

                        Practitioners in industry, students and all those in the profession.

                          Speaker's Profile

                          Georges Xuereb is a Certified Public Accountant and forms part of the Accounting Advisory Services team at KPMG Malta, holding the role of a Senior Manager and providing technical IFRS advice and assistance to local and foreign clients operating in various industries. Georges also delivers technical training on IFRS matters internally and to his clients, and lectures the Financial Reporting (FR) and Strategic Business Reporting (SBR) modules which form part of the ACCA qualification.

                          EVENT CPE COMPETENCES


                          2 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
                          • 29 Nov 2022
                          • 13:30 - 15:30
                          • Online Webinar
                          Register
                          Registration Time: 13:15
                          Sessions Time: 13:30 - 15:30 (No break)
                          Speaker: Mr David Leone Ganado
                          Venue: Online Webinar
                          Participation Fees (The Institute is now accepting payments via Paypal)
                          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

                          The IASB regularly issues amendments to existing standards; four such amendments are – subject to being endorsed by the EU – mandatorily effective for Maltese companies in their financial periods beginning on or after 1 January 2023. By mixing theory with practical examples, this seminar will take a look at the amendments to existing standards as listed below. For the avoidance of doubt, the new standard for insurance contract accounting by principals (IFRS 17) will not be addressed in this seminar.

                          Specific topics to be covered during the session 

                          • IAS 1: Classification of liabilities as current or non-current
                          • IAS 1: (and Practice Statement 2): Disclosure of accounting policies
                          • IAS 12: Deferred tax related to assets and liabilities arising from a single transaction
                          • IAS 8: Definition of accounting estimates

                          Why is the session of relevance to our members?

                          The amendments that will be addressed during the seminar will become mandatorily effective for all IFRS preparers on 1 January 2023, and this session will better equip both preparers and auditors to hold discussions with their stakeholders.

                          Target Audience

                          Auditors and accounting professionals, students and anyone with an interest in keeping abreast of the latest developments from the IASB

                            Speaker's Profile

                            David spent over 20 years at a Big 4 firm, initially carrying out external audits before spending 12 years specialising in, and providing advice on, technical accounting matters under IFRS and local GAAP. He sits on the MIA's Financial Reporting Committee, has contributed significantly to the MIA's development of GAPSME as well as its guidance note on the accounting implications arising from the Consolidated Group (Income Tax) Rules, and has more than 14 years of experience in delivering seminars on financial accounting. He is a fellow of the MIA and ACCA, holds a CPA warrant, and has recently set up Accounting Advice by David Leone Ganado."

                            EVENT CPE COMPETENCES


                            2 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
                            • 1 Dec 2022
                            • 13:30 - 16:45
                            • Online Webinar
                            Register
                            Registration Time: 13:15
                            Sessions Time: 13:30 - 16:45  including a 15-minute break
                            Speaker: Mr Kenneth Cremona 
                            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 Place of Supply (“POS”) concept is vital for VAT purposes. POS is the place where the supply is deemed to have taken place, i.e. deemed to be in one EU MS over another. Hence, determining whether VAT is applicable on the supply and at which rate depends on exemptions applicable or whether the supply is a good or a services. The POS considerations for goods follow different regulations than services. Additionally, special rules have been laid down for determining the POS of special goods and services.

                            OBJECTIVES OF THIS SESSION

                            • A refresher on the basic VAT concepts
                            • Determining the general rules for place of supply of goods
                            • Determining the general rules for place of supply of services
                            • Understanding special place of supply considerations

                            Specific topics to be covered during the session

                            • Refresher on core principles of VAT
                            • Introduction on Place of Supply Rules
                            • Place of Supply of Goods
                            • Place of Supply of Services
                            • Special Place of Supply Considerations
                            • Worked example focusing on the POS concept
                            • Concluding Remarks & Discussions

                            Target Audience

                            Accountants and prospective accountants, tax lawyers, tax practitioners, as well as business owners and self-employed persons

                            Speaker's Profile

                            Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property & Construction, Investments, Pharmaceuticals and Retail. During 2019, he specialised in VAT advisory and was promoted as a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.

                            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
                            • 14 Dec 2022
                            • 13:30 - 16:45
                            • Online Webinar
                            Register