We use cookies to personalise content and ads, to provide social media features and to analyse our traffic. We also share information about your use of our site with our social media, advertising and analytics partners. Read More

Menu
Log in




Log in

Virtual Events

Upcoming events

    • 30 Jan 2024
    • 12 Mar 2024
    • 2 sessions
    • Online Webinar
    Registration is closed
    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: €70.00
    Non-MIA Members: €140.00
    Retired Members: €30.00
    Students: €50.00
    Session 1 - EU Trade & Customs: An Introductory Seminar

    BACKGROUND INFORMATION

    Customs duty refers to the tax imposed on goods when they are transported across international borders. In simple terms, it is the tax that is levied on import and export of goods. The trading of goods between communities is as old as humanity itself. Trade has influenced the way communities settled and empires thrived, which includes the Mediterranean Sea, transatlantic routes and many more. Given the rapid globalisation during the 20th century, customs legislation was introduced to create a just legal environment.
      This session will give an overview of customs, discussing common pitfalls and queries relevant to stakeholders. This seminar is prepared for industry professionals, and will include pertinent & contemporary topics.

      SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

      Analysing core principles of Customs duty, mainly:
      • The important provisions of the Act
      • Administrative & Custom Procedures
      • Inward/Outward Processing relief
      • A focus on contemporary issues
      • Introduction to Authorised Economic Operator
      • Concluding Remarks and discussion

      Why is the session of relevance to our members?

      Customs is as every bit as important as any other tax. Becoming accustomed to this indirect tax in a local context would enable gain another dimension to your accounting/legal skillset.

      Session 2 - EU Trade & Custom: A comparison with Major Jurisdictions

      BACKGROUND INFORMATION

      The second session of this series reflects on a comparative analysis of the customs rules of economies that are significant in a global context. This session will aim to provide a useful overview of customs practice in selected countries/regions which includes the European Union and UK, India, Japan, China and Singapore.

      SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

      • Looking at an International Perspective: An introduction:
      An overview of:
      • EU and UK Customs Procedures
      • India Customs Procedures
      • Japan Customs Procedures
      • China Customs Procedures
      • Singapore Customs Procedures

      • Compare and contrast between the different customs procedures
      • Concluding Remarks and discussions

      Why is the session of relevance to our members?

      Customs is indispensable for multinational companies across multiple industries. Gaining knowledge on the major jurisdictions is an important step for participants to become more fluent in such matters.

        Target Audience

        Accountants, Corporate Lawyers, Accounting & legal students

        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, Investments, Pharmaceuticals and Retail. In 2019, he specialised in VAT advisory and was promoted to 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 COMPETENCies


        6  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.
        • 6 Feb 2024
        • 20 Mar 2024
        • 6 sessions
        • Online Webinar
        Registration is closed
        Registration Time: 13:15
        Sessions Time: 13:30 - 16:45  including a 15-minute coffee break
        Speaker: Mr Saviour Bezzina
        Venue: Online Webinar


        MIA Members: €230.00
        Non-MIA Members: €440.00
        Retired Members: €110.00
        Students: €170.00
        Session 1 Intermediate Level - Output and Input VAT – When to charge/not charge and when to claim/not claim VAT and why.

        BACKGROUND INFORMATION Intermediate Level

        The scope of these three sessions is to brush up on the basic VAT concepts and principles needed to fulfil the VAT compliance obligations in a proper and timely manner. Session 1 will start off with tackling the two basic principles of output and input VAT which constitute the main elements of a typical VAT Return and the various issues relating to them. Session 2 will discuss the various VAT obligations VAT Registered persons are expected to fulfil and the implications if any such obligations are not adhered to in a proper and timely manner. Session 3 will focus on which documentation needs to be filled in and how through a walkthrough of all applicable VAT forms. Participation and Feedback are strongly encouraged together with using practical and worked examples to make the sessions much more interesting, useful and relevant for all attendees 

        SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

        • Output VAT – including Local transactions, ICSs/ICAs, Export/Imports, Cross Border Supplies of Services
        • Input VAT – including Partial Attribution, Capital Goods Scheme, Blocked Deductions, Invoice Details
        Session 2 Intermediate Level  – VAT Obligations – Including Registrations, Documentation, tax points, Taxable values, penalties and interest

        SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

        • VAT Registrations
        • VAT Documentation
        • Taxable Value
        • Tax Point
        • Penalties and Interest

        Session 3 Intermediate Level  – VAT Forms – Which documents to file, when and how. 

        • VAT Return (Article 10)
        • Annual VAT Declaration (Article 11)
        • Form 04 and Form 05 (Article 12)
        • Recapitulative Statements
        • Intrastat Forms
        • VAT Return Adjustment Forms
        WHY SHOULD MEMBERS ATTEND THIS CPE EVENT?
        The application of the correct VAT treatment is of paramount importance and failure to do so may result in various negative business, reputational and financial implications. From experience certain practitioners and accounting staff often rely on the VAT treatment that was applied in the past without checking or knowing whether any change in the various factors should have triggered a change in the VAT treatment.  Hence it would be beneficial to get to know why the said VAT treatment is being adopted and which changes might lead to a change in the VAT treatment currently being applied. Moreover it is also essential to understand the various VAT compliance obligations that one may be exposed to and the proper way how to fulfill such obligations in a timely manner.

        Target audience

        This course is ideal both to newcomers in the VAT sphere (who have an opportunity that in just 3 sessions they can get a very good theoretical and practical understanding of the main VAT concepts from A to Z)  and also to more experienced staff (accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in the VAT sphere for a number of months/years (who may need to brush up their technical knowledge in an intensive manner or fill in certain gaps and clarify certain issues relating to certain transactions). 

        BACKGROUND INFORMATION AVANCED LEVEL

        The advanced VAT course is a 3 session course targeted towards those who already have a basic knowledge of VAT and want a more in-depth understanding of some of the most applicable and important VAT provisions. Throughout the course specific VAT topics (see Agenda below) will be discussed in a detailed manner (including how the VAT treatment has changed and developed in view of new VAT Department guidelines, EU Regulations and Case Law) for the attendees to be able to build a more extensive knowledge of VAT and hence be in a better position to apply the correct VAT treatment to more complex transactions. Participation and Feedback are strongly encouraged together with using practical and worked examples to make the sessions much more interesting, useful and relevant for all attendees .

        Session 1 Advanced level  – VAT Place of Supply Rules – Where does a Supply take place for VAT purposes and why.

        VAT Place of Supply rules (including the concepts of taxable and non-taxable persons, place of establishment/fixed establishment, and the applicability of certain exceptions to the general rules)

        Session 2 Advanced level  – VAT Exemptions – Which transactions are actually VAT Exempt any why.

        VAT Exemptions (including the application certain VAT Exemptions of particular importance such as Insurance and Financial Services, Shipping and Aviation, Immovable Property and Gambling and related services)

        Session 3 Advanced level  – VAT Treatment of Complex Transactions

        VAT treatment of complex transactions (including triangulation, call-off stock and other complex chain transactions and how these are to declared, cross border trade in services and right of refund and partial attribution in case of mixed activities)
        WHY SHOULD MEMBERS ATTEND THIS CPE EVENT?
        Whilst most practitioners are likely to be quite familiar with the applicable VAT treatment of straight forward day to day transactions, complication and issues start arising when more complex transactions are encountered. Given that the correct VAT treatment needs to be determined and applied prior to the transaction taking place (rather than later such as in corporate tax) it is of utmost importance that one anticipates any issues with the VAT treatment and how these can be dealt with. The scope of these three sessions is that of identifying these factors which will shape the vat treatment of these challenging scenarios with a view to ensuring the proper and timely application of the correct VAT treatment.

        Speaker's Profile

        Saviour Bezzina is a Senior Manager responsible for indirect tax matters at the EY Malta office and forms part of EY’s Global Indirect Tax Network as a local knowledge contact. He joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. He is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance and lectures regularly on VAT and indirect tax matters.  Saviour was awarded the 2007 MIA prize as the best student who graduated in the Bachelor of Accountancy (Hons) Degree Course Group 2004/2006.

        EVENT CPE COMPETENCIES

        18 Hours Core (Full course)
        CPE hours will be allocated according to the attendance of the events.

        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 Mar 2024
        • 13:30 - 16:45
        • Online Webinar
        Register
        Registration Time: 13:15
        Sessions Time: 13:30 - 16:45  including a 15-minute break
        Speaker: Mr Paul Zammit
        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 tackle, via a combination of theory and practical examples, the accounting treatment of financial instruments under the locally applicable reporting frameworks (IFRS and GAPSME). The session will cover the accounting by both issuers and holders, but in the case of holders, it will be restricted to situations where holders do not ‘enjoy’ control, joint control or significant influence over investees.
        Still, the topic within the scope of the session stands out as one of the most complex, if not the most complex, in financial reporting, as evidenced by the combined length and detail of currently effective IFRS standards, that is IFRS 9, IAS 32 and IFRS 7.
        The purpose of this 3-hour session will not be to go into such detail to an exhaustive extent, but to provide attendees with an overview of the thought process to apply when accounting for financial instruments. The thought process for GAPSME preparers differs from the one applied by IFRS preparers, and this distinction will be clear during the session.


        SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

        The session's introduction will serve to clarify what we mean, within the context of the session's objectives, by financial instruments. Also, we will distinguish between an issuer and a holder of a financial instrument, whilst defining financial assets, financial liabilities and equity.
        During the first part of the session, we shall delve into financial assets under GAPSME. Attendees shall be guided as to how to classify and measure financial assets when applying GAPSME.
        The second part of the session shall also tackle the classification and measurement of financial assets, but this time, the analysis will be from an IFRS perspective. Attendees will notice that the thought process changes considerably, compared to GAPSME.
        Part three of the session will be dedicated to the concept of impairment of financial assets. We will be comparing and contrasting the GAPSME incurred loss model with the IFRS expected credit loss model.
        During the rest of the session, we will be mainly looking at financial instruments contracts from the issuer's point of view. Moreover, as we approach the end of this CPE session, the focus shall be on equity and financial liabilities.
        The session is also expected to cover some special considerations in connection with financial instruments, but these will be sprinkled throughout the different parts of this CPE.
        We'll wrap up the session with a concluding summary that is expected to leave participants with renewed clarity in relation to the accounting for financial instruments under IFRS and GAPSME.


        Why is the session of relevance to our members?

        Members, as well as accountants that are not members, will find it useful, within the context of their profession, to understand the thought process required when accounting for financial instruments under different reporting frameworks that apply locally. Other non-members that attend the session will be in a better position to understand financial statements of entities that were parties to contracts of financial instruments during the periods being reported.

          Target Audience

          Accounting professionals and accountancy students.

          Speaker's Profile

          Mr Paul Zammit is a financial reporting specialist at NM Group. Paul graduated in accounting at the University of Malta in 2008. Paul started his career in auditing, and switched to accountancy in 2012. Since 2017, Paul has specialised in financial reporting (IFRS and GAPSME). During the last seven years, Paul has been involved in several financial reporting advisory engagements and has also accumulated significant experience in lecturing financial reporting papers (including ACCA and ACA). Paul is currently a member of the MIA financial reporting committee.

          EVeNT CPE COMPETENCies


          3  Core


          WEBINARS TERMS AND CONDITIONS

          Terms and conditions  apply


          DISCLAIMER

          By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
          Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
          • 6 Mar 2024
          • 20 Mar 2024
          • 3 sessions
          • Online Webinar
          Register
          Registration Time: 13:15
          Sessions Time: 13:30 - 16:45 including a 15-minute coffee break
          Speaker: Mr Saviour Bezzina
          Venue: Online Webinar


          MIA Members: €120.00
          Non-MIA Members: €225.00
          Retired Members: €60.00
          Students: €90.00


          BACKGROUND INFORMATION AVANCED LEVEL

          The advanced VAT course is a 3 session course targeted towards those who already have a basic knowledge of VAT and want a more in-depth understanding of some of the most applicable and important VAT provisions. Throughout the course specific VAT topics (see Agenda below) will be discussed in a detailed manner (including how the VAT treatment has changed and developed in view of new VAT Department guidelines, EU Regulations and Case Law) for the attendees to be able to build a more extensive knowledge of VAT and hence be in a better position to apply the correct VAT treatment to more complex transactions. Participation and Feedback are strongly encouraged together with using practical and worked examples to make the sessions much more interesting, useful and relevant for all attendees .

          SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

          Session 1 Advanced level  – VAT Place of Supply Rules – Where does a Supply take place for VAT purposes and why.

          VAT Place of Supply rules (including the concepts of taxable and non-taxable persons, place of establishment/fixed establishment, and the applicability of certain exceptions to the general rules)

          Session 2 Advanced level  – VAT Exemptions – Which transactions are actually VAT Exempt any why.

          VAT Exemptions (including the application certain VAT Exemptions of particular importance such as Insurance and Financial Services, Shipping and Aviation, Immovable Property and Gambling and related services)

          Session 3 Advanced level  – VAT Treatment of Complex Transactions

          VAT treatment of complex transactions (including triangulation, call-off stock and other complex chain transactions and how these are to declared, cross border trade in services and right of refund and partial attribution in case of mixed activities)
          WHY SHOULD MEMBERS ATTEND THIS CPE EVENT?
          Whilst most practitioners are likely to be quite familiar with the applicable VAT treatment of straight forward day to day transactions, complication and issues start arising when more complex transactions are encountered. Given that the correct VAT treatment needs to be determined and applied prior to the transaction taking place (rather than later such as in corporate tax) it is of utmost importance that one anticipates any issues with the VAT treatment and how these can be dealt with. The scope of these three sessions is that of identifying these factors which will shape the vat treatment of these challenging scenarios with a view to ensuring the proper and timely application of the correct VAT treatment.

          SPEAKER'S PROFILE

          Saviour Bezzina is a Senior Manager responsible for indirect tax matters at the EY Malta office and forms part of EY’s Global Indirect Tax Network as a local knowledge contact. He joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. He is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance and lectures regularly on VAT and indirect tax matters.  Saviour was awarded the 2007 MIA prize as the best student who graduated in the Bachelor of Accountancy (Hons) Degree Course Group 2004/2006.

          EVENT CPE COMPETENCIES

          9 Hours Core 
          CPE hours will be allocated according to the attendance of the events.

          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 Mar 2024
          • 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 second session of this series reflects on a comparative analysis of the customs rules of economies that are significant in a global context. This session will aim to provide a useful overview of customs practice in selected countries/regions which includes the European Union and UK, India, Japan, China and Singapore.

          SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

          • Looking at an International Perspective: An introduction:
          An overview of:
          • EU and UK Customs Procedures
          • India Customs Procedures
          • Japan Customs Procedures
          • China Customs Procedures
          • Singapore Customs Procedures
          • Compare and contrast between the different customs procedures
          • Concluding Remarks and discussions

          Why is the session of relevance to our members?

          Customs is indispensable for multinational companies across multiple industries. Gaining knowledge on the major jurisdictions is an important step for participants to become more fluent in such matters.

            Target Audience

            Accountants, Corporate Lawyers, Accounting & legal students

            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, Investments, Pharmaceuticals and Retail. In 2019, he specialised in VAT advisory and was promoted to 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 COMPETENCies


            3  Core


            WEBINARS TERMS AND CONDITIONS

            Terms and conditions  apply


            DISCLAIMER

            By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
            Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
            • 15 Mar 2024
            • 09:15 - 12:30
            • Online Webinar
            Register
            Registration Time: 09:00
            Sessions Time: 09:15 - 12:30  including a 15-minute break
            Speaker: Dr Gianluca Busuttil
            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 expand upon the interpretation of beneficial ownership regulations both in terms of statutory disclosure submissions to be made in terms of applicable corporate regulation, as well as in the context of the application of due diligence vis-à-vis a subject person’s AML/CFT obligations.

            SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

            The application of beneficial ownership regulation to complex ownership structures, including scenarios that do not give rise to a predetermined outcome and which need to be assessed and analysed in the context of their factual context and commercial circumstances. Reference will specifically be made to case studies concerning complex ownership structures including trusts, foundations, and associations, and the session will focus on identifying the specific elements and circumstances which can make corporate complexity a material risk factor.

            Why is the session of relevance to our members?

            Adherence with beneficial ownership regulation is a key component of any subject person’s regulatory compliance and has been identified within the scope of the FIAU’s AML/CFT Supervisory Plan for 2024 vis-à-vis targeted examinations for auditors, accountants, and CSPs. Now that most subject persons are broadly familiar with their regulatory obligations in respect of beneficial ownership, this session will be intended to address the more complex scenarios which still remain problematic for otherwise mature practitioners.

              Target Audience

              Accountants, auditors, lawyers, directors, CSPs, and other persons finding themselves within scope of, or in interaction with, local AML/CFT regulation.

              Speaker's Profile

              Dr Gianluca Busuttil is a senior manager within the Tax team at Deloitte Malta, specialising in AML/CFT and related areas of regulation. Since joining Deloitte, Gianluca has advised on AML/CFT considerations applicable to circumstances pertaining to potential tax crimes, and on the ML/TF risk exposure of high-profile persons within the Maltese gaming ecosystem.

              EVeNT CPE COMPETENCies


              3  Core


              WEBINARS TERMS AND CONDITIONS

              Terms and conditions  apply


              DISCLAIMER

              By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
              Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
              • 22 Mar 2024
              • 09:15 - 12:30
              • Online Webinar
              Register
              Registration Time: 09:00
              Sessions Time: 09:15 - 12:30  including a 15-minute break
              Speaker: Mr Clayton Degiorgio
              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 able to communicate important financial information to key stakeholders in the business is extremely important. Yet doing so in a way that is engaging and that enables everyone to fully understand the meaning behind the figures is not an easy task.

              SPECIFIC TOPICS TO BE COVERED DURING THE SESSION·       

              • Challenges of Communicating Financial Results
              • Strategies for Engaging Non-Financial People with Financial Data
              •  Communicative Techniques
              •    Improving Financial Presentations
              •    Effective use of Charts, Graphs and KPIs

              Why is the session of relevance to our members?

              This session will benefit attendees by enhancing their skillset when communicating financial results to non-financial people.

                Target Audience

                This session is intended for accounting professionals so that they are not only able to create and verify financial information, but to make that validated information relevant and useful to non-financial people.

                Speaker's Profile

                Clayton Degiorgio – M. Accty. (Melit.), MIA, CPA
                Clayton has graduated as a qualified Accountant with a Distinction from the University of Malta in 2015 and is a Certified Public Accountant and a Member of the Malta Institute of Accountants.
                Having started his experience with one of the Big Four both within the Tax Department and Audit Department, he moved on to Accountancy related positions in the industry. In his experience as an in-house Accountant, Clayton has worked in the services, manufacturing and retail industries for eight years.
                He currently holds the position of Chief Financial & Operations Officer with a reputable Maltese company operating within the retail industry and has opened a company providing audit, tax, accounting and advisory services.

                EVeNT CPE COMPETENCies


                3  Core


                WEBINARS TERMS AND CONDITIONS

                Terms and conditions  apply


                DISCLAIMER

                By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                • 26 Mar 2024
                • 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

                The Code of Ethics is not to be taken for granted or even put away once we achieve our warrant to practice.  It is principle based and therefore not burdensome and we can shape our practice on the extent to which we chose to adopt it in our daily lives.  More than managing risk the practitioner mitigates risk at every step and the Code of Ethics facilitates this stance.  The Code of Ethics underpins the societal role of the practitioner whether in the reporting, advisory or assurance position.  As such it provides us with the opportunity to fulfil our ethical leadership responsibilities with both clients and society at large.  Our survival as practitioners depends on the constant application of the Code of Ethics because it offers guidance on how to practise safe in our own interest as well as that of the public.  We have survived so far as a profession because most of us choose to pursue the right way, but we have to remain constantly conscious of the reality of the tendency to obviate the Code of Ethics as unnecessary.  It is at the base of the major exercise of lending credibility to financial reporting.  There is no such privilege without the fundamental principles and structure of threat identification and safeguard application promulgated by the Code of Ethics; and this in the freedom of the conceptual framework which ultimately leaves the choice to us.  The Code of Ethics is the epitome of ethical practice at will.  This makes us responsible for our own fate as practitioners.

                SPECIFIC TOPICS TO BE COVERED DURING THE SESSION


                • The conceptual framework
                • The fundamental principles
                • Independence, threats and safeguards, non-compliance with laws and regulations

                Why is the session of relevance to our members?

                The profession is a thought leader in the business world and not only within the confines of the profession.  The Code of Ethics is a standard of practical application of ethics in any situation.  It also presents an authentic code for good conduct beyond perfunctory purposes.  As such this session appeals to those who genuinely believe in the unmatched benefits of ethical conduct.

                  Target Audience

                  This is meant for practitioners in every field of the profession and certainly not only to auditors.  Also to non-practitioners and students who will receive insights as to what principles govern our profession.

                  Speaker's Profile

                  Mr 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 including banks, insurance and investment companies. Mentor and advisor to family businesses. Founder, managing partner and chairman of accountancy and audit firm Ernst & Young in Malta until retirement in 2012. Specialised in auditing and assurance which he has practiced for 35 years in Malta an abroad. Auditing experience spans over several sectors including banks, insurance and investment companies. Lectured in auditing, assurance and professional and business ethics and led several training courses. Speaker at various business and professional conferences in Malta and abroad. Speaker and producer of various webinars related to auditing, corporate governance and ethics. Assisted businesses in several areas particularly relating to governance, accounting and systems of control. Served as President of the Malta Institute of Accountants and for many years formed part of the Accountancy Board which is the accountancy profession regulator in Malta. Served on various professional committees in Malta and abroad such as the council of the Federation des Experts Comptables (FEE) in Brussels (now Accountancy Europe). Member of the Ethics committee of the Malta Institute of Accountants in Malta

                  EVeNT CPE COMPETENCies


                  3  Core


                  WEBINARS TERMS AND CONDITIONS

                  Terms and conditions  apply


                  DISCLAIMER

                  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                  • 27 Mar 2024
                  • 09:15 - 12:30
                  • Online Webinar
                  Register
                  Registration Time: 09:00
                  Sessions Time: 09:15 - 12:30  including a 15-minute break
                  Speakers: Mr Christian Vella & Ms Nicola 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 Consolidated Group (Income Tax) Rules came into force for financial periods commencing on or after 1 January 2019. In the past few years, guidance has also been frequently issued by the local tax authorities. The application of such rules gives rise to certain complexities in practice, which shall be covered in more detail during this session.

                  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                  The Consolidated Group (Income Tax) Rules, guidelines published by the local tax authorities as well as case studies

                  Why is the session of relevance to our members?

                  In order to obtain a better understanding and increased awareness of the relevant Malta income tax considerations arising on the application of the fiscal consolidation regime as well as the application of such regime in practice through various case studies

                    Target Audience

                    Accountants, tax advisors, tax compliance specialists

                    Speakers' Profiles

                    Christian Vella is currently a senior tax manager at Deloitte Malta. He currently forms part of the tax mergers and acquisitions department within the firm’s tax practice. Chris mainly focuses on engagements primarily relating to shareholder restructuring exercises, succession planning engagements, mergers and acquisitions as well as general tax advisory services.

                    Nicola Attard is an assistant manager at Deloitte Malta, forming part of the mergers and acquisitions department within the firm’s tax practice. She currently focuses on tax advisory engagements, primarily relating to succession planning, operational restructuring exercises as well as mergers and acquisitions.

                    EVeNT CPE COMPETENCies


                    3  Core


                    WEBINARS TERMS AND CONDITIONS

                    Terms and conditions  apply


                    DISCLAIMER

                    By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                    Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                    • 9 Apr 2024
                    • 09:15 - 12:30
                    • Online Webinar
                    Register
                    Registration Time: 09:00
                    Sessions Time: 09:15 - 12:30  including a 15-minute break
                    Speaker: Ms Vanessa Camenzuli
                    Venue:   Online Webinar
                    Participation Fees (The Institute is now accepting payments via Paypal)
                    MIA Members: €40.00
                    Non-MIA Members: €75.00
                    Retired Members: €20.00
                    Students: €30.00

                    *Group bookings for 3 or more participants available.

                    BACKGROUND INFORMATION

                    A 3-hour interactive workshop where business owners and senior leaders are given the opportunity to reflect on their organisation as an employer, and their role as senior leaders in attracting and retaining talent in today’s workplace.  
                    The workshop will highlight key talent trends and present employer branding as a tool for attracting and retaining talent. Exploring employer branding best practices, participants will be empowered to bring their employer brand to life while busting common employer branding myths, such as ‘employer branding is only for large organisations!’.  
                    Through the workshop, participants will have the opportunity to actively brainstorm on employer branding activities to support their talent attraction and retention efforts as an organisation and as leaders – even if their organisation doesn’t have an ‘employer brand’!  


                    SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                    • Current talent trends 
                    • The concept of employer branding  
                    • Employer branding and communications best practice for employers and leaders  

                    Why is the session of relevance to our members?


                    In the current work climate, where talent is scarce, how to attract and retain talent has become top of mind for any organisation. Yet at times we may forget 'the organisation' is represented by every employee - and even more crucially by the senior leaders who play a pivotal role in creating an environment potential employees want to join, and current employees want to grow and stay in. This workshop explores the leader's role in attracting and engaging (young) talent by reflecting on practical ways which make sense for each individual organisation and their 'employer' brand. 

                      Target Audience

                      Accountants and finance professionals, particularly those in managerial/directorship/decision-making roles.

                      Speaker's Profile

                      Ms Vanessa Camenzuli is an Employer Branding and Communications Strategist supporting organisations of any size, become attractive employers.  She works with teams to employer branding and communications practices that can differentiate organisations, while mastering their talent attraction & retention challenges from the inside out.  
                      Through her freelancing and previous corporate experience in local and global organisations, including, Vodafone, Hili Ventures, KMPG, and Evolution Gaming, Vanessa led projects spanning from the development of mission, vision & values, implementation of employee engagement programmes, to crisis communications and recruitment marketing campaigns.  
                      Vanessa offers dynamic solutions combining marketing creativity and great communication, with human-based interventions. She holds a master’s in business psychology and is an ICF-trained business coach. 

                      EVeNT CPE COMPETENCies


                      3 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.
                      • 10 Apr 2024
                      • 09:15 - 12:30
                      • Online Webinar
                      Register
                      Registration Time: 09:00
                      Sessions Time: 09:15- 12:30  including a 15-minute break
                      Speaker: Dr Jeanette Calleja Borg
                      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 delve into the main provisions of the Income Tax Act dealing with income tax deductions, mainly looking at the positive test found in Article 14 of the Income Tax Act and the negative test found in Article 26 of the Income Act. The seminar will give particular emphasis to capital allowances. The contents of this seminar will feature the mechanics of these allowances and the obligations set out by the law including the presentation of practical examples.

                      Objectiives

                      To acquire a knowledge of allowable deduction in the income tax act and be able to calculate appropriate capital allowances.

                      SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                      • Allowable deductions under Article 14 Income Tax Act
                      • Article 26 Income Tax Act
                      • Capital allowances and how they are applied
                      • The balancing statement

                      WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

                      The session is useful for accountants and tax practitioners who want to enhance their knowledge with regards to allowable deductions in order to arrive at the correct chargeable income. The session will also focus on capital allowances and this session is useful for accountants and tax practitioners who wish to enhance their knowledge on the computation of capital allowances.

                        Target Audience

                        Accountants, Corporate Lawyers, Accounting & legal students

                        Speaker's Profile

                        Dr Jeanette Calleja Borg is a practitioner in the area of tax compliance with over 18 years experience. She read for a Bachelor of Commerce, a Bachelor of Accountancy (Hons.), a Masters in Financial Services from the University of Malta and subsequently a Ph.D in Taxation from the School of Law, within the Centre for Commercial Legal Studies at Queen Mary, University of London. Her area of research was Cross Border Group Loss Relief in the EU. Dr. Calleja Borg has also been a guest researcher at the Institute for Austrian and International Tax Law in Vienna. Dr. Jeanette Calleja Borg is a member of the Malta Institute of Taxation Council a Member the Malta Institute for Accountants and sits on the direct tax committees of both institutes.

                        EVeNT CPE COMPETENCies


                        3  Core


                        WEBINARS TERMS AND CONDITIONS

                        Terms and conditions  apply


                        DISCLAIMER

                        By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                        Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                        • 11 Apr 2024
                        • 13:30 - 16:45
                        • Online Webinar
                        Register
                        Registration Time: 13:15
                        Sessions Time: 13:30 - 16:45  including a 15-minute break
                        Speaker: Ms Ingrid Azzopardi
                        Venue:   Online Webinar
                        Participation Fees (The Institute is now accepting payments via Paypal)
                        MIA Members: €40.00
                        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 new Standards which were released in January 2024 and which will come into effect as of 9th January, 2025.  The session will touch on the International Professional Practices Framework and then delve on the 5 domains of purpose, ethics and professionalism, governing, managing and performing.  These comprise 15 guiding principles.  Each principle is supported by standards which total 52 and which contain requirements, considerations for implementation and examples of evidence of conformance. 

                        SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                        • The International Professional Practices Framework
                        • The 5 Domains
                        • The 15 Principles
                        • The 52 Standards
                        • External Quality Assessments

                        Why is the session of relevance to our members?

                        Members should attend the session if they want to keep informed of major developments which are taking place in the Internal Audit Profession.

                          Target Audience

                          Internal Auditors, Chief Audit Executives and Audit Committee Members as well as Senior Management, students and anyone interested in the Internal Audit Profession

                          Speaker's Profile

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

                          EVeNT CPE COMPETENCies


                          3  Core


                          WEBINARS TERMS AND CONDITIONS

                          Terms and conditions  apply


                          DISCLAIMER

                          By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                          Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                          • 15 Apr 2024
                          • 09:15 - 11:00
                          • Online Webinar
                          Register
                          Registration Time: 09:00
                          Sessions Time: 09:15 - 11:00 (with a 15 min break)
                          Speaker: Mr Roderick Falzon,
                          Venue: 
                            Online Webinar

                          Participation Fees 
                          MIA Members: €20.00
                          Non-MIA Members: €40.00
                          Retired Members: €10.00
                          Students: €15.00

                          *Group bookings for 3 or more participants available.

                          BACKGROUND INFORMATION

                          The session explains common findings that the QAU has identified when conducting reviews on completed audit engagements. Throughout this session we will be discussing the key findings and observations as indicated in the Accountancy Board’s annual report and common pitfalls of SME audits.

                          Specific topics to be covered during the sessioN

                          The session shall start off with a general background and changes effecting the profession. We shall then delve into the key visit findings, ISAs breaches and observations identified by the Quality Assurance Unit during inspection visits as well as common pitfalls of SME audits. We shall then provide recommendations and solutions that sole practitioners and audit firms should take on-board and implement to address audit findings.

                          WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

                          The outcome of this session is to learn how to effectively perform better audits.

                          Target Audience

                          This session is mainly intended to sole practitioners providing audit services and to audit firms in particular audit engagements partners, audit managers and other audit team members, quality assurance consultants and sub-contractors.

                          SPEAKER'S PROFILE

                          Mr Roderick Falzon is a certified public accountant and holds a practicing certificate in auditing. He holds an ACCA professional qualification and is a fellow of the Malta Institute of Accountants. He also holds a B. Com (Hons) Management degree from the University of Malta. He worked for a number of years with one of the Big Four audit firms. Since 2014, he has been working as audit quality assurance reviewer in the Quality Assurance Unit within the Ministry for Finance and Employment where he performs quality assurance visits to sole practitioners and audit firms. He also participates in one of the colleges within the Committee of European Auditing Oversight Bodies.
                          EVENT CPE COMPETENCies
                          1.5  Core


                          WEBINARS TERMS AND CONDITIONS

                          Terms and conditions  apply


                          DISCLAIMER

                          By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                          Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                          • 17 Apr 2024
                          • 13:30 - 16:45
                          • Online Webinar
                          Register
                          Registration Time: 13:15
                          Sessions Time: 13:30 - 16:45  including a 15-minute break
                          Speaker: Mr Kris Bartolo
                          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

                          Intangible assets can be recognized as highly valued properties. Arguably the most valuable, but least understood, intangible assets are brands. In the past years businesses have seen a fundamental shift in the sources of value creation from their tangible assets to their intangible assets, namely intellectual property (brands). Brand valuations are used for a variety of purposes, including tax, finance, financial reporting, and marketing. Hence, reliable values need to be placed on brands. This webinar highlights the importance of understanding the difference between equity value and monetary brand value and looks at the techniques involved in the valuation of intangible assets - particularly brands.

                          SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                          • Definition, recognition and measurement rules of Intangible Assets for financial reporting
                          • Concept of Fair Value Measurement
                          • Fair Value Methods and Techniques for Intangible Assets
                          • Practical example of a monetary brand valuation

                          Why is the session of relevance to our members?

                          Members attending this session will obtain a good understanding of the different methods to carry our a monetary valuation of intangible assets, specifically brands.

                            Target Audience

                            • CEOs, Accountants & Auditors
                            • Accountants specializing in which area(s) would benefit from joining this session?
                            • Auditors, Accountants specializing in valuations and/or accountants exposed to business combinations would benefit from joining this session.

                            Speaker's Profile

                            Kris Bartolo is a Certified Public Accountant and Registered Auditor who graduated from the University of Malta after completing the Bachelor of Accountancy (Honours) Degree. In 2014, Kris joined Zampa Debattista and was appointed Partner in 2021, leading the financial advisory function. Throughout his work experience, he was exposed to EU funding projects, preparation of business plans, feasibility studies, financial modelling, valuations, cost-benefit analysis, fundraising for the private sector and other financial advisory assignments.

                            EVeNT CPE COMPETENCies


                            3  Core


                            WEBINARS TERMS AND CONDITIONS

                            Terms and conditions  apply


                            DISCLAIMER

                            By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                            Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                            • 18 Apr 2024
                            • 09:15 - 12:30
                            • Online Webinar
                            Register
                            Registration Time: 09:00

                            Sessions Time: 09:15 - 12:30  including a 15-minute break
                            Speaker: Mr Keith Cutajar

                            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

                            In this three-hour lecture tailored for accountants, participants delve into the critical realm of cybersecurity. Beginning with an overview of emerging cyber threats targeting financial data, attendees gain insight into the evolving landscape of digital risks. Through case studies and real-world examples, the session highlights the potential consequences of cyber breaches on financial integrity and client trust. Practical strategies for safeguarding sensitive information, including encryption protocols and multi-factor authentication, are explored in depth. Furthermore, participants engage in interactive discussions on risk assessment methodologies and incident response protocols, equipping them with the knowledge to fortify financial systems against cyber threats.


                            SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                            I. Introduction to Cybersecurity in Finance
                               - Overview of cyber threats facing the financial sector (e.g., phishing attacks, ransomware)
                               - Importance of cybersecurity for maintaining financial data integrity and client trust
                               - Regulatory landscape and compliance requirements for financial institutions


                            II. Real-World Examples and Case Studies
                               - Analysis of recent cyber breaches in financial institutions
                               - Case studies illustrating the financial and reputational damage caused by cyber attacks
                               - Examination of common vulnerabilities exploited by cybercriminals in the financial sector

                            III. Strategies for Safeguarding Financial Data
                               - Explanation of encryption techniques for securing financial transactions and data storage
                               - Implementation of multi-factor authentication to prevent unauthorized access
                               - Best practices for securely transmitting and storing sensitive financial information


                            IV. Risk Assessment Methodologies
                               - Introduction to risk assessment frameworks such as NIST Cybersecurity Framework or ISO 27001
                               - Identification of key assets and potential threats to financial data
                               - Risk prioritization and mitigation strategies tailored for financial institutions


                            V. Incident Response and Recovery
                               - Development of an incident response plan outlining roles, responsibilities, and communication protocols
                               - Steps for containing and mitigating the impact of a cyber attack on financial operations
                               - Strategies for restoring systems and data following a cybersecurity incident


                            VI. Regulatory Compliance and Legal Considerations
                               - Compliance strategies for meeting data protection and privacy standards
                               - Legal implications of cybersecurity incidents and data breaches in the financial sector


                            VII. Q&A and Interactive Discussion
                               - Open forum for participants to ask questions and share experiences related to cybersecurity in finance
                               - Discussion on practical challenges and solutions for implementing cybersecurity measures
                               - Exchange of best practices and recommendations among participants


                            VIII. Conclusion and Key Takeaways
                               - Summary of key concepts covered in the session
                               - Actionable steps for accountants and financial professionals to enhance cybersecurity practices
                               - Resources for further learning and staying updated on cybersecurity trends in the financial sector

                             
                            Why is the session of relevance to our members?
                            The session addresses cybersecurity issues specifically tailored to the needs and challenges faced by accountants and financial professionals. Whether a member of the organization or not, attendees will gain valuable insights applicable to their roles in safeguarding financial data and maintaining regulatory compliance.
                            Delivered by a technical trainer with more than 10 years direct experience in providing advice on cyber security as well as handling cyber incidents, primarily through Court Expert appointments, attendees will have the opportunity to get their personal security queries answered directly during the session via practical examples.

                              Target Audience

                              The typical audience for this cybersecurity lecture tailored for accountants would likely include professionals working in accounting firms, financial institutions, or corporate finance departments. These individuals may hold various roles such as certified public accountants (CPAs), auditors, financial analysts, controllers, or CFOs. 

                              Speaker's Profile

                              Keith Cutajar is a specialist in Cyber-Security, Cybercrime, Digital Forensics and Cyber-Terrorism. He has worked on a variety of assignments over the years, while employed, and as a consultant in his personal capacity. Keith has read for a BSc(Hons) in IT at the University of Malta and an MSc in Information Security at the Royal Holloway College(University of London), with his dissertation titled as "A pro-active approach towards Cyber-Terrorism: Defining a policy document to assist decision-makers". He is also a Court Expert in Digital Forensics, Cybercrime and Cyber-Terrorism at the Courts of Law in Malta as well as a frequent speaker at a number of presentations and training sessions in various prominent cyber-security conferences and training sessions at institutions both in Malta and abroad.

                              Keith is the founder of CY4 Ltd, an-industry leading cyber forensics company with experience in digital forensics specialising in Corporate Forensic Investigations, criminal defence investigations and family law. Our experts provide trusted expertise to reduce business risk. We assist profuse organisations from law firms and regulatory authorities to corporate businesses, SMEs and private clients. He is also a Director at QuickFix Ltd and founder of OYA Security Ltd.

                              EVeNT CPE COMPETENCies


                              3 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 Apr 2024
                              • 13:30 - 16:45
                              • Online Webinar
                              Register
                              Registration Time: 13:15
                              Sessions Time: 13:30 - 16:45  including a 15-minute break
                              Speaker: Dr Gianluca Busuttil
                              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

                              Directive 2019/1023 (the Directive on restructuring and insolvency) has been transposed into Maltese law by virtue of the Pre-Insolvency Act (among others). The Pre-Insolvency Act establishes a fascinating regulatory framework that provides businesses with various protections when exposed to the likelihood of insolvency, with the ultimate objective of negotiating a restructuring plan that works to the benefit of debtors and creditors alike.
                              This session will provide a brief summary of the salient regulatory details, before focusing on a practical and solution-driven review of landmark British (the UK having a restructuring framework that is similar to Malta’s) case studies in restructuring, both those which were successful and those which failed – and why.

                              SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                              The session will be broken into three key sections:
                              • A brief introduction to the core tenets of the Pre-Insolvency Act
                              • A summary of the approval thresholds of a restructuring plan and the cross-class cram-down mechanism
                              • A practical overview of landmark restructuring cases in the EU, with a focus on the U

                              Why is the session of relevance to our members?

                              This session will enable attendees to go beyond a purely technical understanding of the Pre-Insolvency Act, and contextualize Malta’s new restructuring framework by reference to real-life circumstances and concepts that have been established by landmark judgments in the UK.

                                Target Audience

                                Accountants and prospective accountants, lawyers, prospective insolvency practitioners, entrepreneurs, business owners and self-employed persons.

                                Speaker's Profile

                                Dr Gianluca Busuttil is a senior manager within the Tax team at Deloitte Malta, specialising in AML/CFT and related areas of regulation. Since joining Deloitte, Gianluca has advised on AML/CFT considerations applicable to circumstances pertaining to potential tax crimes, and on the ML/TF risk exposure of high-profile persons within the Maltese gaming ecosystem.

                                EVeNT CPE COMPETENCies


                                3  Core


                                WEBINARS TERMS AND CONDITIONS

                                Terms and conditions  apply


                                DISCLAIMER

                                By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                                Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                                • 30 Apr 2024
                                • 09:15 - 12:30
                                • Online Webinar
                                Register
                                Registration Time: 09:00
                                Sessions Time: 09:15 - 12:30 (with a 15 min break)
                                Speaker: Dr Elizabeth  Sammut Borg
                                Venue: 
                                  Online Webinar

                                Participation Fees 
                                MIA Members: €40.00
                                Non-MIA Members: €75.00
                                Retired Members: €20.00
                                Students: €30.00

                                *Group bookings for 3 or more participants available.

                                BACKGROUND INFORMATION

                                The regulatory environment governing CSPs is dynamic and complex, necessitating a thorough understanding of compliance obligations and operational nuances. Participants shall gain a comprehensive insight into the regulatory framework that governs the operations of Company Service Providers. From the definition and scope of CSPs to the intricacies of authorization requirements, key functions, and CSP obligations. This webinar aims to demystify the regulatory landscape.

                                Specific topics to be covered during the sessioN

                                • Specific topics to be covered during the session
                                • The Legal framework related to Company Service Provider Act
                                • Authorisation Requirements and Application Process
                                • Operational Requirements
                                • Key Functions
                                • Governance
                                • Conduct of Business Obligations
                                • Reporting Obligations
                                • Corporate Governance Code

                                WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

                                The session is a great opportunity for all individuals to gain insight into the obligations of the CSP rulebook to ensure they are abiding by the requirements imposed by the MFSA

                                Target Audience

                                The session is a great opportunity for all individuals to gain insight into the obligations of the CSP rulebook to ensure they are abiding by the requirements imposed by the MFSA

                                SPEAKER'S PROFILE

                                Dr. Elizabeth Sammut Borg, a seasoned lawyer and compliance specialist, currently holds the
                                position of Money Laundering Reporting Officer (MLRO) for both CSP and Retirement Pension
                                Scheme companies. Previously, Elizabeth headed the the compliance and legal division as
                                Director of Legal and Compliance at Dixcart Management Malta Limited, serving also as MLRO
                                and Compliance Officer on companies licenced to offer CSP and trustee services.
                                As a dedicated compliance specialist, Elizabeth focuses on navigating the intricate landscape
                                of anti-money laundering and counter-financing of terrorism regulations as well as specialising
                                in regulatory compliance for CSPs and trustees. Her extensive experience extends to serving
                                as MLRO for CSPs, Trustees, and Fiduciaries, as well as retirement pension schemes
                                companies. Beyond her role, Elizabeth provides AML training and guidance contributing to
                                the development and enhancement of compliance standards within the industry.
                                Dr Borg graduated as a lawyer in 2010, subsequently reading Master’s Degree in International
                                Criminal Law, with the United Nations Interregional Crime Institute in Turin. Before joining
                                Dixcart, Elizabeth served as an employment law prosecutor and also worked at the Court of
                                the European Union in Luxembourg, as a legal jurist in the research and documentation
                                department
                                EVENT CPE COMPETENCies
                                3 Core


                                WEBINARS TERMS AND CONDITIONS

                                Terms and conditions  apply


                                DISCLAIMER

                                By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                                Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                                • 7 May 2024
                                • 13:30 - 16:45
                                • Online Webinar
                                Register
                                Registration Time: 13:15
                                Sessions Time: 13:30 - 16:45  including a 15-minute break
                                Speaker: Mr Glenn Fenech
                                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.

                                Synopsis

                                “Cost-Benefit Analysis” is a term often used to refer to a common-sense approach of undertaking a task only if the benefits outweigh the costs. In the infrastructure/ project finance space, a CBA actually refers to a defined methodology of undertaking separate assessments of both financial and economic benefits and costs, and the aim of this session is to explain the key principles behind the CBA approach, and present a number of practical examples. Specifically, this session will focus on two main aspects:
                                (a) Need for and purpose of a CBA – When is a CBA needed, and what are its benefits/ applications?
                                (b) Typical CBA methodology – overview of the methodological steps adopted in undertaking a CBA, in line with financial and economic principles, and specific guidance issued by entities such as the EIB and the EC.

                                BACKGROUND INFORMATION

                                The private and public sector are both faced with the ultimate economic question – how to make the best use of their finite resources. This applies to the construction of new physical facilities and equipment, infrastructure, new processes or systems, and investments in other types of assets. There are various investment tools that aid in such decision-making, with a Cost-Benefit Analysis being one such tool. A CBA has the double role of looking at both the financial position of the project promoter, as well as the wider position of the community or economy as a whole. In this regard, private sector entities often stop at the first part (i.e. their own financial impact), which is typically referred to as a financial feasibility study. A CBA goes a step further by looking at the internalisation of wider benefits and costs that are likely to result from the project being looked into. As a result, this further part delves into the economic benefits and costs.

                                objectives of this session

                                The objective of this session is to discuss and attempt to answer the following questions:
                                When is a CBA needed? For which project/ entity is it mostly relevant? What are the benefits of adopting a CBA approach? What does the CBA methodology consist of? What are the quantitative aspects of a CBA relate to? How should the results of a CBA be interpreted?
                                These questions will be explored in the context of both the theoretical underpinnings (as indicated in CBA guidelines provided by the EC or EIB) and practical CBA case studies.

                                SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                • Decision-making under a finite resource situation
                                • Investment tools
                                • CBA – its role
                                • CBA applications
                                • CBA methodology
                                • Project perimeter
                                • Options Analysis
                                • Financial Analysis
                                • Economic Analysis, including examples of economy benefit estimation
                                • Risk Analysis
                                • Common pitfalls

                                  Target Audience

                                  This seminar is relevant for all professionals, government officials and private sector officials, students and anyone having an interest in understanding how a CBA is developed, and its interpretation.

                                  Speaker's Profile

                                  Mr Glenn Fenech is an economist by profession, focusing on Valuations, Modelling and Economics within the strategy and transactions practice at EY Malta.Over the past 15 years he has been involved in a number of significant engagements for both public and private sector clients, including a feasibility study to analyse the financial and economic viability of hydrogen use in transport; a national study to empirically assess the adequacy and efficacy of unemployment benefits in Malta, as framed within the strategic objectives of the European Council Recommendation on access to social protection for workers and the self-employed; an evaluation to assess the impact on car registration tax and annual licence resulting from the change in emission test; co-authored Malta’s national employment policy 2021 – 2030; and developed a national tourism vision and strategy post COVID for the Malta Chamber of Commerce, Enterprise and Industry.
                                  He has also supported several start-ups spread across different sectors, with the preparation of business plans and financial projections, as well as provided technical assistance with the identification and application of public and private funding opportunities.

                                  EveNT CPE COMPETENCies


                                  3  Core


                                  WEBINARS TERMS AND CONDITIONS

                                  Terms and conditions  apply


                                  DISCLAIMER

                                  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                                  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                                  • 10 May 2024
                                  • 09:15 - 12:30
                                  • Online Webinar
                                  Register
                                  Registration Time: 09:00
                                  Sessions Time: 09:15 - 12:30  including a 15-minute break
                                  Speaker: Dr Christopher Bergedahl
                                  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

                                  On 24 December 2019, Malta transposed provisions of the ATAD II Directive into local legislation. ATAD II aims to correct mismatch outcomes that result from the implementation of hybrid mismatch arrangements through the introduction corrective mechanisms which shall subsist contemporaneously.
                                  This session shall look into the various situations in which hybrid mismatch arrangements arise and shall explore the application of the corrective mechanisms introduced by virtue of this Directive and their potential implications in practice.

                                  OBJECTIVES

                                  This session should give participants an understanding of the situations leading to hybrid mismatch arrangements and should allow participants to understand the application of the corrective mechanisms thereto.

                                  Why is the session of relevance to our members?

                                  Though complex, the anti-hybrid rules are now a settled part of Maltese income tax legislation. A deeper understanding of the relevant legislation should enable participants to anticipate and react to hybrid mismatch outcome risks.

                                    Target Audience

                                    Tax advisors and practitioners

                                    Speaker's Profile

                                    Christopher Bergedahl is a Senior Manager at Deloitte Malta within the International Tax service line, with a focus on the financial services sector. In 2017 he graduated summa cum laude from the International Tax Center Leiden following which he served as a Teaching Assistant for the Fall Term of the 2017-2018 class. Christopher is warranted to practice in front of the Superior Courts of Malta and is a member of the Malta Institute of Taxation, the Malta Branch of the International Fiscal Association and the Malta Institute of Financial Services Practitioners. Furthermore, Christopher is the Chairperson of the International Tax Sub-Committee of the Malta Institute of Taxation and actively contributes to technical working groups.

                                    EVeNT CPE COMPETENCies


                                    3 Core


                                    WEBINARS TERMS AND CONDITIONS

                                    Terms and conditions  apply


                                    DISCLAIMER

                                    By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                                    Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                                    • 15 May 2024
                                    • 22 May 2024
                                    • 3 sessions
                                    • Online Webinar
                                    Register
                                    Registration Time: 09:00
                                    Sessions Time: 09:15 - 12:30  including a 15-minute break
                                    Speakers: Mr Neville Saliba, Mr John Debattista & Mr Tristan Agius
                                    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

                                    *Group bookings for 3 or more participants available.

                                    BACKGROUND INFORMATION

                                    The theoretical sections of the session aim to equip participants with the required knowledge to exercise the right judgement when determining the necessity to consolidate. The practical component aims to provide attendees with the expertise required for the preparation of consolidated financial statements, aligning with professional standards and requirements.

                                    SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                    SESSION 1 – Theory:

                                    This session aims to provide a comprehensive overview of consolidations in financial reporting, addressing:
                                    • The Companies that need to consolidate and the companies that do not.
                                    • An overview of Companies Act provisions regulating consolidated financial statements.
                                    • A compare and contrast exercise between IFRS and GAPSME.
                                    •  Resolving conflicts between different laws and regulations.
                                    • A sound theoretical foundation before applying the practice, i.e. discussion of concepts and practical applications of notions such as control, goodwill, consolidated retained earnings, the main consolidation adjustments and non-controlling interest (NCI).
                                    • Concluding theoretical remarks and summaries.

                                    SESSION 2: Practice (Basic):

                                    This session focuses on consolidation techniques through a series of case studies. Participants will gain practical insights into diverse scenarios, including:
                                    • Consolidation of a fully-owned subsidiary
                                    • Consolidation of a subsidiary that is not fully-owned using the share of net assets method.
                                    • Consolidation of a subsidiary that is not fully-owned using the fair value method.
                                    • Consolidation of a subsidiary that is also a customer.
                                    • Consolidation of a subsidiary that is also a supplier.
                                    •  Consolidation of a subsidiary that distributed a dividend.
                                    • Consolidation of a subsidiary acquired by cash.
                                    • Consolidation of a subsidiary acquired by deferred consideration. Consolidation of a subsidiary acquired by granting of acquirer’s shares.
                                    • Consolidation of a subsidiary acquired, of which the asset fair values differ from carrying amounts.

                                    SESSION 3: Practice (Advanced):

                                    • This session delves into advanced consolidation topics, addressing:
                                    • Complex group structures
                                    • Subsidiaries in foreign currencies
                                    • Impairment issues
                                    • Deferred tax issues
                                    • Accounting treatment of step-acquisitions:
                                              From no influence to control 
                                              From influence to control
                                               From control to control
                                    • Accounting treatment of disposals:
                                                F rom control to zero
                                                From control to no influence
                                                From control to influence
                                                From control to control

                                    Why is the session of relevance to our members?

                                    Members and likewise non-members of the MIA should attend as the session should provide:
                                    • An understanding to the criteria which trigger the requirement to consolidate, supported by insights into the application of these criteria in practice;
                                    • Insights into the main consolidation procedures which are required through both basic illustrative case studies as well as more advanced scenarios, which will be simplified in the interest of understandability.

                                      Target Audience

                                      The course is specifically targeted to accounting professionals and students, especially those who are pursuing or intend to pursue a career in audit or financial reporting. 

                                      Speakers' Profiles

                                      Neville Saliba graduated from the University of Malta in 2020 after the completion of the Master in Accountancy Degree. He joined the Accounting Advisory department at Zampa Debattista in 2022, prior to which he gained experience in client accounting at one of the big-four firms. In 2023, Neville has taken up the role of a Financial Reporting Team Leader at Zampa Debattista allowing him to specialise further in IFRS, Consolidations, Conversions between different financial reporting frameworks, GAPSME and ESG reporting. During his career Neville has lectured the Financial Reporting module for ACCA as well as actively delivers several lectures on his areas of specialisation.
                                      John Debattista is a Certified Public Accountant and Registered Auditor. He is a founding partner at Zampa Debattista, heading the Audit and Assurance function as well as the firm’s Corporate Reporting Advisory team. Throughout his career, John has lectured numerous audit and financial reporting modules in the final stages of the ACCA and ACA qualifications for the ICAEW, Institute of Chartered Accountants in England and Wales. He has lectured the ACCA Diploma in IFRS (DipIFR) and has been a guest speaker during audit and financial reporting seminars organised by various institutes in Malta. His areas of specialisation include the financial services industry, the gaming industry, and the hospitality industry. He has worked in Zurich, Bucharest, Vienna, and London on several ad hoc assignments. 
                                      Tristan Agius has been part of Zampa Debattista's Audit Team since 2018 and currently holds the position of audit manager. Through his work experience, he was exposed to assurance assignments on gaming companies, pension funds, shipping and retail. In addition, Tristan also lectures the ACCA's Audit & Assurance module. 

                                      EVeNT CPE COMPETENCies


                                      9  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.
                                      • 23 May 2024
                                      • 09:15 - 12:30
                                      • Online Webinar
                                      Register
                                      Registration Time: 09:00
                                      Sessions Time: 09:15 - 12:30  including a 15-minute break
                                      Speaker: Dr Jeanette Calleja Borg 
                                      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 is designed to assist anybody who has decided venture in self-employment and would like to know all the taxation  implications including paying of NI. Registration requirements with jobsplus & for VAT purposes will also be discussed.  

                                      Why is the session of relevance to our members?

                                      A practical session with valuable insight on the obligations of self employed persons.

                                        Target Audience

                                        All self employed persons, and tax practitioners,  especially the ones dealing with small businesses'

                                        Speaker's Profile

                                        Dr Jeanette Calleja Borg is a practitioner in the area of tax compliance with over 18 years experience. She read for a Bachelor of Commerce, a Bachelor of Accountancy (Hons.), a Masters in Financial Services from the University of Malta and subsequently a Ph.D in Taxation from the School of Law, within the Centre for Commercial Legal Studies at Queen Mary, University of London. Her area of research was Cross Border Group Loss Relief in the EU. Dr. Calleja Borg has also been a guest researcher at the Institute for Austrian and International Tax Law in Vienna. Dr. Jeanette Calleja Borg is a member of the Malta Institute of Taxation Council a Member the Malta Institute for Accountants and sits on the direct tax committees of both institutes.

                                        EVENT CPE COMPETENCies


                                        3  Core


                                        WEBINARS TERMS AND CONDITIONS

                                        Terms and conditions  apply


                                        DISCLAIMER

                                        By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                                        Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                                        • 28 May 2024
                                        • 13:30 - 16:45
                                        • Online Webinar
                                        Register
                                        Registration Time: 13:15
                                        Sessions Time: 13:30 - 16:45  including a 15-minute break
                                        Speaker: Mr Neil Manisalco
                                        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

                                        Auditors issue various types of reports and opinions based on their assessments which play a pivotal role in informing stakeholders with the outcome of the work carried out by the auditor. In issuing such reports it is paramount that the auditor carries out the right judgements based on auditing standards and that the auditor’s opinion is presented in the correct format.

                                        SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                        • The types of reports issued by the auditor under different standards;
                                        • The content and format of the audit report issued for financial statements in accordance with ISA 700;
                                        • The different types of audit opinions contemplated by ISA 705;
                                        • Other considerations that should be taken by auditors as required by ISAs 706, 710 and 720.

                                          Target Audience

                                          The session is specifically targeted to auditors and students, especially those who are pursuing or intend to pursue a career in auditing.

                                          Speaker's Profile

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

                                          EVeNT CPE COMPETENCies


                                          3  Core


                                          WEBINARS TERMS AND CONDITIONS

                                          Terms and conditions  apply


                                          DISCLAIMER

                                          By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                                          Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                                          • 5 Jun 2024
                                          • 09:15 - 12:30
                                          • Online Webinar
                                          Register
                                          Registration Time: 09:00
                                          Sessions Time: 09:15 - 12:30  including a 15-minute break
                                          Speaker: Dr Jeanette Calleja Borg 
                                          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 will be a practical session which will go through the income tax return for individuals and or self employed persons and will discuss how to compile it under different scenarios.

                                          Specific topics to be covered during the session

                                          The session will go over the tax return different sections, income, deductions, other income, tax computation and credits.

                                          Why is the session of relevance to our members?

                                          A practical session to help clients complete their tax return.

                                          Target Audience

                                          Practitioners, self employed people and anybody involved in completing a personal tax return.

                                          Speaker's Profile

                                          Dr Jeanette Calleja Borg is a practitioner in the area of tax compliance with over 18 years experience. She read for a Bachelor of Commerce, a Bachelor of Accountancy (Hons.), a Masters in Financial Services from the University of Malta and subsequently a Ph.D in Taxation from the School of Law, within the Centre for Commercial Legal Studies at Queen Mary, University of London. Her area of research was Cross Border Group Loss Relief in the EU. Dr. Calleja Borg has also been a guest researcher at the Institute for Austrian and International Tax Law in Vienna. Dr. Jeanette Calleja Borg is a member of the Malta Institute of Taxation Council a Member the Malta Institute for Accountants and sits on the direct tax committees of both institutes.

                                          EVENT CPE COMPETENCies


                                          3  Core


                                          WEBINARS TERMS AND CONDITIONS

                                          Terms and conditions  apply


                                          DISCLAIMER

                                          By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                                          Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                                          • 25 Jun 2024
                                          • 09:30 - 11:30
                                          • Online Webinar
                                          Register
                                          Registration Time: 09:15
                                          Sessions Time: 09:30 - 11:30  no break
                                          Speaker: Ms Christabel Spiteri
                                          Venue: Online Webinar
                                          Participation Fees (The Institute is now accepting payments via Paypal)
                                          MIA Members: €28
                                          Non-MIA Members: €50.00
                                          Retired Members: €15.00
                                          Students: €20.00

                                          *Group bookings for 3 or more participants available.

                                          BACKGROUND INFORMATION
                                          Yachting is a prestigious and dynamic industry that attracts enthusiasts and investors worldwide. For years, Malta has emerged as a prominent jurisdiction for a VAT framework. The "Fiscal Implications in the Yachting Sector" course aims to equip participants with comprehensive knowledge and practical insights into the VAT considerations essential for successful yacht transactions including sale and purchase, chartering and other.

                                          SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                          • Unravelling the complexities of VAT involving the sale / purchase of a yacht and delving into the VAT treatment through scenarios, in relation thereto;
                                          • Looking at potential solutions available for potential yacht owners;
                                          • Practical scenarios addressing other yacht transactions such as chartering;
                                          • Discussing topical issues faced by yacht owners namely, the VAT paid status.

                                            WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

                                            In the alluring world of yachting, vessels gracefully navigate EU waters providing a mesmerizing experience of luxury and exclusivity. It is essential for enthusiasts and industry professionals alike, to stay updated and well-informed about the latest trends, regulations, and updates, particularly from a VAT perspective. Attending this session becomes a must to gain the knowledge and insights necessary for making informed decisions in this captivating domain, ensuring a seamless and compliant yachting journey.

                                            TARGET AUDIENCE

                                            The training course is tailored for accountants, lawyers, and tax advisors with prior experience in the yachting industry, providing them with specialized insights into VAT regulations pertaining to the yacht transactions. Moreover, individuals seeking a comprehensive understanding of VAT implications in the yachting sector will also find this course highly beneficial.

                                              Speaker's Profile

                                              Christabel Spiteri, is an ACCA Qualified Accountant who has been working at Zampa Debattista for over eight years and has been specialising in VAT for over six years. She currently holds the role of VAT Leader and is responsible for the VAT Compliance Division of the firm. She also forms part of the management team of the firm with a particular focus on quality at large.
                                              Christabel, has gained her technical experience lecturing through ZD Academy and other external institutions. She is currently reading for the EU VAT Expert Degree, a degree awarded by VAT Forum, a partnership of international VAT experts registered in Belgium.

                                              EVENT CPE COMPETENCies


                                              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.
                                              • 3 Jul 2024
                                              • 09:15 - 12:30
                                              • Online Webinar
                                              Register
                                              Registration Time: 09:00
                                              Sessions Time: 09:15 - 12:30 (with a 15 min break)
                                              Speaker: Mr Kevin Vassallo
                                              Venue: 
                                                Online Webinar

                                              Participation Fees 
                                              MIA Members: €40.00
                                              Non-MIA Members: €75.00
                                              Retired Members: €20.00
                                              Students: €30.00

                                              *Group bookings for 3 or more participants available.

                                              BACKGROUND INFORMATION

                                              IAS 38 Intangible Assets outlines the accounting requirements for intangible assets, which are defined as non-monetary assets without physical substance but which are identifiable, being either separable or alternatively 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. The revaluation model however may only be adopted if fair value can be determined by reference to an active market. Such active markets are expected to be uncommon for intangible assets but examples where these exist may include production quotas, fishing licences taxi licences.
                                              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. Subsequent developments occurred in 2008/9 as part of the improvements project to IFRSs, in 2013 as a result of annual improvements  and finally in 2014 by way of clarification of acceptable methods of depreciation and amortisation.

                                              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

                                              WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

                                              Members and non-members as well as advanced accounting students will find the contents of this seminar useful within the context of their development and understanding of the complexity of intangible assets. The seminar will assist them in obtaining a better insight of the measurement and recognition criteria together with the disclosure requirements necessary for a user’s proper understanding of intangible assets and the impact that these resources may have on an entity’s present position and likely future performance.

                                              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 is a certified public accountant by profession who holds a post-graduate degree in the science of finance. He is currently Chief Officer Treasury and Projects at the Malta Development Bank, having previously occupied the post of Director Finance at the MFSA. Prior to that, he was a senior executive at the Central Bank of Malta for 28 years where he gained valuable experience in accounting, internal audit, human resources management, portfolio management and risk management. He has been lecturing and delivering CPE seminars for the past 25 years. His areas of expertise include accounting and financial management and he has in the past lectured in related subjects for ACCA, ACA and various MBA programmes.
                                              EVENT CPE COMPETENCies
                                              3 Core


                                              WEBINARS TERMS AND CONDITIONS

                                              Terms and conditions  apply


                                              DISCLAIMER

                                              By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                                              Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                                              • 17 Jul 2024
                                              • 09:15 - 12:30
                                              • Online Webinar
                                              Register
                                              Registration Time: 09:00
                                              Sessions Time: 09:15 - 12:30 (with a 15 min break)
                                              Speaker: Dr Elizabeth  Sammut Borg
                                              Venue: 
                                                Online Webinar

                                              Participation Fees 
                                              MIA Members: €40.00
                                              Non-MIA Members: €75.00
                                              Retired Members: €20.00
                                              Students: €30.00

                                              *Group bookings for 3 or more participants available.

                                              BACKGROUND INFORMATION

                                              In an era of heightened regulatory scrutiny, ensuring compliance is paramount for businesses. Our webinar on "The Compliance Monitoring Programme and Regulatory Reporting" addresses the core elements of effective compliance management. From understanding the critical role of compliance officers to exploring the intricacies of ongoing reviews, report creation for senior management, and meeting regulatory reporting requirements, this webinar is tailored to provide professionals with practical insights and strategies.

                                              Specific topics to be covered during the sessioN

                                              • The Role of the Compliance Officer
                                              • The Aim and Characteristics of the Compliance Monitoring Programme
                                              • Good Practices When Carrying Out Ongoing Reviews
                                              • Drawing Up Reports to Present to Senior Management
                                              • Regulatory Reporting Requirements

                                              WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

                                              The session is a great opportunity for all individuals to gain insight into the pivotal role of compliance officers, and gain practical insights into effective compliance monitoring and regulatory reporting—essential knowledge for professionals looking to enhance their expertise and contribute to organisational success in a regulated environment.

                                              Target Audience

                                              Corporate Service Providers and their officials, Compliance Officers, prospective CSPS and financial and legal professionals assisting CSPs.

                                              SPEAKER'S PROFILE

                                              Dr. Elizabeth Sammut Borg, a seasoned lawyer and compliance specialist, currently holds the
                                              position of Money Laundering Reporting Officer (MLRO) for both CSP and Retirement Pension
                                              Scheme companies. Previously, Elizabeth headed the the compliance and legal division as
                                              Director of Legal and Compliance at Dixcart Management Malta Limited, serving also as MLRO
                                              and Compliance Officer on companies licenced to offer CSP and trustee services.
                                              As a dedicated compliance specialist, Elizabeth focuses on navigating the intricate landscape
                                              of anti-money laundering and counter-financing of terrorism regulations as well as specialising
                                              in regulatory compliance for CSPs and trustees. Her extensive experience extends to serving
                                              as MLRO for CSPs, Trustees, and Fiduciaries, as well as retirement pension schemes
                                              companies. Beyond her role, Elizabeth provides AML training and guidance contributing to
                                              the development and enhancement of compliance standards within the industry.
                                              Dr Borg graduated as a lawyer in 2010, subsequently reading Master’s Degree in International
                                              Criminal Law, with the United Nations Interregional Crime Institute in Turin. Before joining
                                              Dixcart, Elizabeth served as an employment law prosecutor and also worked at the Court of
                                              the European Union in Luxembourg, as a legal jurist in the research and documentation
                                              department
                                              EVENT CPE COMPETENCies
                                              3 Core


                                              WEBINARS TERMS AND CONDITIONS

                                              Terms and conditions  apply


                                              DISCLAIMER

                                              By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                                              Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                                              • 25 Sep 2024
                                              • 09:15 - 12:30
                                              • Online Webinar
                                              Register
                                              Registration T