Virtual Events

M23071 - Comprehensive Payroll Mastery: Ensuring Compliance from Calculation to Submission – (Online)

When
3 Oct 2023
09:15 - 12:30
Location
Online Webinar

Register

Registration Time: 09:00

Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Mr Jonathan Mifsud
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

Are you ready to master the complexities of payroll? This 3-hour session is designed to guide you through a multi-step payroll framework that covers legislation, calculation, process, and quality controls and checks.

Specific topics to be covered during the sessioN

Understanding Payroll Legislation:

Participants will start with the basics, helping you understand the key laws and regulations that govern payroll in Malta. This includes understanding the roles of government entities, the implications of Work Regulation Orders, and the rules around overtime.

Mastering Payroll Calculations:

Participants will delve into the details of payroll calculations, from leave entitlements and government bonuses to tax and social security contributions. We'll provide in-class examples and practical exercises to help you master these calculations.

Navigating the Payroll Process:

We'll walk you through the entire payroll process, from gathering required information to submitting online FSS Documents. We'll highlight common pitfalls and provide strategies to overcome these challenges.

Implementing Quality Controls and Checks:

The importance of quality control in payroll and provide practical strategies for ensuring accurate payroll will be emphasized. This includes correctly rounding contributions, statistical analysis, anomaly detection, and ensuring successful end of year submissions.

Why is the session of relevance to our members?

This comprehensive payroll mastery session is a unique offering in our extensive training repertoire, meticulously designed to guide you through the complexities of payroll in a practical, hands-on manner. The speaker, Jonathan, brings his experience and expertise in building a payroll software to this session. Don't miss this opportunity to enhance your payroll skills.

Throughout the session, we will refer to auxiliary material for detailed explanations and examples. This material will be available for download after the session, providing you with a valuable resource for future reference.

Target Audience

This session is designed for Accountants in Practice and Payroll Bureau Owners, alongside other professionals responsible for selling payroll services or managing clients' payroll. Larger in-house payroll teams looking for innovative ways to increase efficiency and departmental budgets will also gain valuable insights. If you’re ready to revolutionize your payroll services and transition from a loss leader to a profit centre, this session is your key.

Speaker's Profile

Jonathan Mifsud (or Jon, as he prefers) is the Co-Founder and CTO of Buddy, a cloud-based Payroll & HR Software. A self-proclaimed payroll geek with his head in the clouds (the good kind, the cloud software kind), Jon is a recognized thought leader in the payroll industry in Malta and the UK. When he’s not delivering training or sharing insights, he’s probably writing a few lines of code or dreaming up the next big innovation in payroll tech. Connect with Jon if you’re into payroll services, HR software, or just want to chat about the future of tech in business.

EVENT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

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M23084 -Managing People in a tight labour market (Online)

When
6 Oct 2023
09:15 - 12:30
Location
Online Webinar

Register

Registration Time: 09:00

Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Mr Silvan Mifsud
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

High employee turnover is one of the key factors affecting businesses and creating disruptions. In a tight labour market, maintaining your best employees becomes a critical success factor. The cost of an elevated employee turnover is many times unsustainable in the longer term. Moreover, increasing wages is not the only tool available for business leaders to reduce employee turnover.

Specific topics to be covered during the sessioN

The basics needs to decrease employee turnover – Leadership, Teamwork and Effective Communication
What is Leadership really about?
Emotional Intelligence and Leadership
Managing Change through leadership
Why is communication so hard?
Communicating through our filter
Interpersonal communication skills we need to master
Importance of Listening
Overcoming barriers to Communication
Importance of Non-Verbal Communication
How can you persuade others?
What are the essential components of a Team?
Four Stages of Team Development
What determines a High Performing team?
How to communicate in teams
Delegating effectively: Avoiding the plague of Micromanagement

Why is the session of relevance to our members?

Many MIA members are financial controllers or CFOs of leading businesses in Malta. Many financial controllers have even difficulty in maintaining the employees in their own finance teams, besides having to face the elevated costs of high employee turnover. So reducing employee turnover is in everyone’s interest.

Target Audience

All persons owning or in a leadership position in a business, including accountants

Speaker's Profile

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

EVENT CPE 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.

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M23072 - Transform Your Payroll: Swapping Losses for Profits – (Online)

When
10 Oct 2023
09:15 - 12:30
Location
Online Webinar

Register

Registration Time: 09:00

Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Mr Jonathan Mifsud
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

Step into the future of payroll with our game-changing session, "Payroll Profit Pivot: Swapping the Loss Leader Tag for a Profit Crown." Let's revolutionize your accounting practice together and optimize your payroll services.

Specific topics to be covered during the sessioN

Embrace Automation: Streamline and Scale

Discover how automation and cloud software can catapult your payroll processing to new heights. Going beyond mere payroll calculations, uncovering the power of integrations, payroll compliance and risk management. Identifying key value drivers for businesses who want to manage their payroll risks; going way beyond accurate payroll computation.

People-Centric Payroll: Boost Efficiency and Retention

The importance of every persona in the payroll process - the "Employee," "Employer," and "Payroller." Drawing from insights shared by Jonathan during his well-received talk "The Payroll Trinity" during Accountex, London, we'll show you how to strengthen these relationships and how better communication can boost your practice's efficiency and retention.

Real-world Success: Learn from Case Studies

Nothing speaks to value more than success in action. In our session, we'll walk you through compelling case studies of practices that have transformed their payroll processes. Discover how they've leveraged automation, managed risks, and maximized profitability. These real-world examples will demonstrate the tangible benefits and immense potential of a strategic payroll approach. Gain actionable insights from their triumphs and turn your payroll services into a profitable powerhouse.

Actionable Steps: Profit from Payroll

Guidelines on implementing regular payroll audits.
Techniques to improve communication within your team and with clients.
Insights on investing in software to streamline your payroll processing.

Why is the session of relevance to our members?

Join us to unlock profitability in every payroll task and transform payroll issues into opportunities for improved retention and profitability. Don't miss this chance to step up your payroll game. Book your seat today and pivot to payroll profits!

Target Audience

This session is designed for Accountants in Practice and Payroll Bureau Owners, alongside other professionals responsible for selling payroll services or managing clients' payroll. Larger in-house payroll teams looking for innovative ways to increase efficiency and departmental budgets will also gain valuable insights. If you’re ready to revolutionize your payroll services and transition from a loss leader to a profit centre, this session is your key.

Speaker's Profile

Jonathan Mifsud (or Jon, as he prefers) is the Co-Founder and CTO of Buddy, a cloud-based Payroll & HR Software. A self-proclaimed payroll geek with his head in the clouds (the good kind, the cloud software kind), Jon is a recognized thought leader in the payroll industry in Malta and the UK. When he’s not delivering training or sharing insights, he’s probably writing a few lines of code or dreaming up the next big innovation in payroll tech. Connect with Jon if you’re into payroll services, HR software, or just want to chat about the future of tech in business.

EVENT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

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M23079 - Assessing and Valuing an Investment Opportunity (Online)

When
12 Oct 2023
09:15 - 12:30
Location
Online Webinar

Register

Registration Time: 09:00

Sessions Time: 09:15 - 12:30 including a 15-minute break
Speakesr: Ms Oriana Abela and Mr Noor Mustun
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

Are you thinking of investing in a project? Have you assessed the project return and the shareholder return? Do you want to make wiser investment decisions? Do you want to secure your future by ensuring that you are investing in profitable projects?
As financial landscapes grow more complex, the ability to identify, analyze, and make confident decisions about potential investments/projects is a game-changer. Whether you're a beginner looking to understand the basics or a seasoned investor seeking to sharpen your skills, this session promises to deliver value to all.
Designed by experienced practitioners, this training will empower you with the knowledge and tools necessary to navigate the complex world of feasibilities, projections, investment returns and valuations with confidence and astuteness. The course will also delve into project financing, to provide you with an understanding of how projects can be financed.
Join us to empower yourself in making intelligent investment decisions and boost your investing confidence. Register today for this exciting session!

Specific topics to be covered during the sessioN

Introduction
Examples of investment opportunities
Preliminary assessment of a potential investment/project opportunity
Market analysis and competitive landscape
Business model assessment
Financial performance analysis
Compiling financial projections and assessing the creditworthiness of the projections or underlying assumptions
Sources of finance
Valuation methods
Assessment of returns – project and shareholder
Risk assessment
Conclusion

Why is the session of relevance to our members?

Many MIA members play a leading role in businesses in Malta and are key players in the financial market in Malta. They often face decisions about how much budget they need to allocate to various investment opportunities, whether at a personal level or else at corporate level. To make good decisions and achieve the desired results, they need to have a solid grasp of how to assess and value investment opportunities.

Target Audience

Auditors and accounting professionals, members of Investment and Audit committees, CEOs, CFOs, Financial Controllers, Potential Investors

Speakers' Profiles

Oriana Abela is a Partner at Grant Thornton engaged in the Transaction Advisory Services (TAS), a department specialising in corporate finance. She holds an honours degree in Accountancy from the University of Malta and is also ACCA qualified. In 2013, Oriana graduated from the University of Wales with distinction obtaining a Master in Finance, specialising in Mergers and Acquisitions.
Oriana specialises in the capital markets division, whereby she assists clients with the raising of debt (traditional and green) and equity finance through the local capital market. She has listed clients on the main market, Prospects MTF as well as the Institutional FInancial Securities Market. Oriana also heads the local and cross-border vendor and buy-side due diligence assignments for clients operating in various sectors such as retail, manufacturing, banking, aviation, pharmaceutical and real estate. She has an accumulated wealth of experience assisting both local and international clients operating across various industries through the delivery of valuations, mergers and acquisitions, due diligences, business plans, restructuring, financial projections and pension provision.
Prior to joining Grant Thornton in 2015, Oriana worked at two leading Big 4 companies in Malta, whereby she was involved in a variety of corporate finance engagements, servicing clients mainly in the real estate, telecommunications, utility, retail, gaming, insurance and beverage industry, both in the private and public sector in relation to a number of different assignments including but not limited to buy-side and vendor cross-border due diligence assignments, purchase price allocation assignments, raising of finance on the stock market, feasibility studies/financial projections, debt restructuring, strategic review, valuations of business and equity share capital, impairment review of investment properties and review of the pension provision and assistance with any necessary settlement offers.

Noor Mustun is an Executive at Grant Thornton within TAS,
Noor has been working in TAS for over two years and he has worked with companies operating in industries such as hospitality & tourism, real estate, banking and finance, fishing, mining, sugar among others. Noor has exposure to financial modelling, valuations, financial due diligence and M&A advisory assignments.
Noor is a CFA® Charterholder and has also completed 11 out of 13 of the ACCA exams. He also holds a first class bachelor’s degree in Mathematics, Operational Research, Statistics and Economics with Honours from the University of Warwick, UK.

EVENT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

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M23101 - Auditing Accounting Estimates (Online)

When
13 Oct 2023
09:15 - 12:30
Location
Online Webinar

Register

Registration Time: 09:00
Sessions Time: 09:15- 12:30 including a 15-minute break
Speaker: Mr Mario P Galea
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

BACKGROUND INFORMATION

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

Topics on the agenda

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

WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

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

Target Audience

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

Speaker's Profile

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

EVENT CPE COMPETENCES

3 Hours Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

Show details

M23094 - IFRS 9 Financial Instruments (Online)

When
17 Oct 2023
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15

Sessions Time: 13:30- 16:45 including a 15-minute break
Speaker: Mr Kevin Vassallo
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

IFRS 9 – Financial Instruments includes requirements for recognition and measurement, impairment, derecognition and general hedge accounting. The IASB completed its project to replace IAS 39 in phases, adding to the standard as it completed each phase. The version of IFRS 9 issued in 2014 supersedes all previous versions and has been mandatorily effective for periods beginning on or after 1 January 2018. It is a widely applicable standard in most industries because the definition of financial instruments is somewhat wide and includes plain vanilla assets such as cash and receivables. Accordingly, its scope is very wide and most entities reporting under IFRS will apply it. Entities with more complex financial instruments however need to consider the more challenging aspects of the standard such as the impairment provisions and hedge accounting.

WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

Given that financial instruments are found in all position statements, the session is relevant to all practitioners

Target Audience

Practitioners in industry, analysts, students at an advanced stage of their studies and all members of the profession. The seminar will give practical examples of measurement of equities and fixed-income instruments and will delve into the impairment provisions of different types of receivables. Attendees will benefit from an understanding of these provisions from a theoretical as well as a practical perspective and will gain a better understanding and appreciation of the requirements of this standard, its objectives and its wide-ranging applicability to commercial entities in all industries.

Speaker's Profile

Kevin Vassallo 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.

Show details

M23096 - The evolution of the Arm’s Length Principle and its implications for Malta (Online)

When
19 Oct 2023
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15

Sessions Time: 13:30- 16:45 including a 15-minute break
Speakers: Dr Trudy Muscat & Mr Jeremy Gatt
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 line with the commitments outlined in Malta's Recovery and Resilience Plan of 2021, formal Transfer Pricing Rules will become effective in Malta from 1 January 2024. What does this mean for related entity transactions and how could international and EU tax developments impact our application of the arm’s length principle?
This session aims to discuss the evolution of the arm’s length principle, providing participants with insight into:

The key causes and drivers that have contributed to the arm’s length principle as an internationally accepted standard for determining the appropriate transfer prices for transactions between associated enterprises
Its impact on double taxation relief and fair taxation
The development of the arm’s length principle in EU legislation
Its infiltration in local law and practice
Its survival in the context of OECD and EU tax developments.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Context of the arm’s length principle
The OECD standard, its legal basis and the BEPS project
Relief from double taxation and dispute resolution
The arm’s length principle in local legislation
The arm’s length principle in an EU context, from primary law to Global Minimum Taxation and BEFIT
Implications of Pillar 1 on the arm’s length principle.

WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

The arm's length principle lies at the heart of related party transactions, which are increasingly under scrutiny from an international tax arbitrage perspective. Understanding its context, drivers and evolution enables the practitioner to identify red flags in a transfer pricing context and maintain awareness on what is a relatively novel focal point for Malta.

Target Audience

This session is relevant to tax professionals, accountants, lawyers, economists, CFOs and CSPs.

Speakers' Profiles

Trudy Muscat is a lawyer by profession. She joined Deloitte Malta in 2023, bringing with her 15 years of experience in international corporate taxation, and in particular EU direct tax law. At Deloitte, Trudy manages, coordinates and oversees diverse portfolios, assisting clients with a variety of corporate law and tax advisory projects, including in relation to the setting up of start-ups, complex corporate and operational reorganisations, financing arrangements, rationalisation exercises and functional analyses, health checks, defence files and MAPs.

Jeremy Gatt has recently graduated with a Master in Accountancy from the University of Malta after having successfully submitted his thesis on the practical implications of transfer pricing regulation on the international tax landscape in Malta. Jeremy has been working at Deloitte within the International Tax team and has also been involved in Tax Compliance and Grants and Incentives since 2021.

EVENT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

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M23097 - Obligations for self employed (Online)

When
24 Oct 2023
09:15 - 12:30
Location
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.

Show details

M23082 - Understanding the complexities of VAT in the Financial Services Industry (Online)

When
25 Oct 2023
13:30 - 15:30
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:30 - 15:30 no break
Speaker: Mr Brandon Gatt
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

Applying the existing VAT legislation to the Financial Services sector is inevitably leading to conflicting interpretations of the pertinent VAT provisions by the relevant stakeholders, predominantly by the taxpayers and the tax administration.
This predominantly stems from the gap between the applicable legislative instruments and the continuous development in the relevant sectors. As a result, this created disputes at national level, which led the national courts to refer cases to the European Court of Justice for an interpretation on the particular dispute. Although not always leading to consistent results, such interpretations generally shed light on the raison d’etre of the particular provisions in the VAT Directive which is very welcome by stakeholders.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

An overview of Financial Services VAT concepts: Outsourcing, Negotiation and Bundle Supplies

▪ Introduction to the exemptions applicable in the Financial Services industry

▪ CJEU case-law, specifically on the subject industry

▪ Input VAT recovery and Partial Attribution

▪ Practical Examples

TARGET AUDIENCE

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

WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

During this session, we shall go through the individual exemptions prescribed in Article 135 1(a) – (g) of the VAT Directive, with reference to the applicable European case-law and other relevant working papers of the European Committee. Of course, proposed changes and other recent developments will also be discussed.

SpeakeR's Profile

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

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.

Show details

M23091.1 - European Sustainability Reporting Standards; Cross-Cutting and Governance – Session 1 (Online)

When
31 Oct 2023
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15

Sessions Time: 13:30- 16:45 including a 15-minute break
Speakers: Ms Roberta West Falzon & Mr Ronald Mizzi
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

Under the Corporate Sustainability Reporting Directive (CSRD), large and most listed companies in the EU will be required to start adopting European Sustainability Reporting Standards (ESRSs) in a matter of months, for financial years starting 1 January 2024. It is only a matter of time before other companies follow suit, with other large and small and medium-sized undertakings, among others, also being subject to these requirements as from financial years starting 1 January 2025 and 2026. As companies prepare for these new requirements, it is important that they understand the detailed disclosures and the related metrics that must be reported on. This CPE session will focus on the cross-cutting standards, setting out the general requirements and general disclosures to be applied throughout the sustainability reporting under the ESRS framework, together with the topical standard related to governance, being business conduct.

Specific topics to be covered during the sessioN

This session will focus on the disclosure requirements as detailed within:

• ESRS 1 General Requirements

• ESRS 2 General Disclosures

• ESRS G1 Business Conduct

WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

As organisations respond to various sustainability pressures, accountants and non-accountants alike need to keep up to speed with the changing regulatory environment and learn how to gather, understand, and articulate performance on a range of material sustainability matters.

Target Audience

Members of the accountancy profession and sustainability professionals interested in the reporting obligations emanating from the ESRSs and/or who may be involved in the collection, analysis or reporting of such information.

Speakers' Profiles

Roberta West Falzon is an audit and assurance partner at RSM Malta leading several audit engagements for national and international clients operating in different fields including the audit of entities within the financial services industry, gaming entities, large groups and listed entities. Roberta delivers technical and professional training both within and outside the firm. Moreover, Roberta sits on the Malta Institute of Accountants Financial Reporting Committee and is a member of the MIA Sustainable Finance – Financial Reporting Working Group.

Ronald Mizzi is Chief Financial Officer at APS Bank plc, a role he has been holding since joining the Bank in September 2020. Ronald is responsible for leading and maintaining the effective governance and stewardship of the Bank’s finance, asset-liability management, and capital management programme. He is also responsible for the renovation and facility management of the Bank’s Head Office and the Branch network as well as the security of physical assets.
Prior to joining APS, Ronald was Group Chief Financial Officer at FIMBank plc where he was responsible for the Group’s financial planning and accounting, regulatory reporting, tax, business strategy, capital planning, and investment decisions. He was also engaged with PricewaterhouseCoopers in Malta within its Assurance Department, with parallel engagements with PricewaterhouseCoopers in the Channel Islands and New York.
Ronald is a warranted Certified Public Accountant and holds a Practicing Certificate in Auditing, both issued by the Accountancy Board in Malta. He is a fellow member of the Malta Institute of Accountants and sits on the Institute’s Financial Services Committee, Financial Reporting Committee and Appeals Board. Ronald holds an Honours degree in Accountancy from the University of Malta and a Diploma in VAT Compliance from the Institute of Indirect Taxation (UK).

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.

Show details

M23091 - European Sustainability Reporting Standards (ESRSs) 3 Day Package (Online)

Start
31 Oct 2023
End
27 Nov 2023
Schedule
3 sessions
Location
Online Webinar

Register

Registration Time: 13:15

Sessions Time: 13:30- 16:45 including a 15-minute break
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

Session 1 - Cross-Cutting and Governance – Session 1 (Online)

Speakers: Ms Roberta West Falzon and Mr Ronald Mizzi

BACKGROUND INFORMATION Session 1

Under the Corporate Sustainability Reporting Directive (CSRD), large and most listed companies in the EU will be required to start adopting European Sustainability Reporting Standards (ESRSs) in a matter of months, for financial years starting 1 January 2024. It is only a matter of time before other companies follow suit, with other large and small and medium-sized undertakings, among others, also being subject to these requirements as from financial years starting 1 January 2025 and 2026. As companies prepare for these new requirements, it is important that they understand the detailed disclosures and the related metrics that must be reported on. This CPE session will focus on the cross-cutting standards, setting out the general requirements and general disclosures to be applied throughout the sustainability reporting under the ESRS framework, together with the topical standard related to governance, being business conduct.

Specific topics to be covered during the sessioN

This session will focus on the disclosure requirements as detailed within:

• ESRS 1 General Requirements

• ESRS 2 General Disclosures

• ESRS G1 Business Conduct

Session 2 - European Sustainability Reporting Standards – Environmental - Session 2 (Online)

Speakers: Ms Christine Galea, Mr Norbert Paul Vella, Ms Chandrasekhar Sahana, Mr Carl Zammit La Rosa

BACKGROUND INFORMATION Session 2

Under the Corporate Sustainability Reporting Directive (CSRD), large and most listed companies in the EU will be required to start adopting European Sustainability Reporting Standards (ESRSs) in a matter of months, for financial years starting 1 January 2024. It is only a matter of time before other companies follow suit, with other large and small and medium-sized undertakings, among others, also being subject to these requirements as from financial years starting 1 January 2025 and 2026. As companies prepare for these new requirements, it is important that they understand the detailed disclosures and the related metrics that must be reported on. This CPE session will focus on those topical standards related to the environment, being climate change, pollution, water and marine resources, biodiversity and ecosystems, and resource use and circular economy.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

This session will focus on the disclosure requirements as detailed within:

ESRS E1 Climate change
ESRS E2 Pollution
ESRS E3 Water and marine resources
ESRS E4 Biodiversity and ecosystems
ESRS E5 Resource use and circular economy

The session will also provide a brief overview of the ESRS cross-cutting standards. These two standards set out the general requirements and disclosures which apply throughout the sustainability reporting under the ESRS framework.

Session 3 - M23097 - European Sustainability Reporting Standards – Social

Speakers: Ms Anita Grech, Mr Norbert Paul Vella, Ms Ediana Guillaumier, Ms Michaela Valletta & Mr Chris Meilak

BACKGROUND INFORMATION Session 3

Under the Corporate Sustainability Reporting Directive (CSRD), large and most listed companies in the EU will be required to start adopting European Sustainability Reporting Standards (ESRSs) in a matter of months, for financial years starting 1 January 2024. It is only a matter of time before other companies follow suit, with other large and small and medium-sized undertakings, among others, also being subject to these requirements as from financial years starting 1 January 2025 and 2026. As companies prepare for these new requirements, it is important that they understand the detailed disclosures and the related metrics that must be reported on. This CPE session will focus on those topical standards related to the social sphere, being own workforce, workers in the value chain, affected communities and consumers and end-users.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

This session will focus on the disclosure requirements as detailed within:

ESRS S1 Own workforce
ESRS S2 Workers in the value chain
ESRS S3 Affected communities
ESRS S4 Consumers and end-users

The session will also provide a brief overview of the ESRS cross-cutting standards. These two standards set out the general requirements and disclosures which apply throughout the sustainability reporting under the ESRS framework.

TARGET AUDIENCE

Members of the accountancy profession and sustainability professionals interested in the reporting obligations emanating from the ESRSs and/or who may be involved in the collection, analysis or reporting of such information.

Speakers' Profiles

Roberta West Falzon is an audit and assurance partner at RSM Malta leading several audit engagements for national and international clients operating in different fields including the audit of entities within the financial services industry, gaming entities, large groups and listed entities. Roberta delivers technical and professional training both within and outside the firm. Moreover, Roberta sits on the Malta Institute of Accountants Financial Reporting Committee and is a member of the MIA Sustainable Finance – Financial Reporting Working Group.

Ronald Mizzi is Chief Financial Officer at APS Bank plc, a role he has been holding since joining the Bank in September 2020. Ronald is responsible for leading and maintaining the effective governance and stewardship of the Bank’s finance, asset-liability management, and capital management programme. He is also responsible for the renovation and facility management of the Bank’s Head Office and the Branch network as well as the security of physical assets.
Prior to joining APS, Ronald was Group Chief Financial Officer at FIMBank plc where he was responsible for the Group’s financial planning and accounting, regulatory reporting, tax, business strategy, capital planning, and investment decisions. He was also engaged with PricewaterhouseCoopers in Malta within its Assurance Department, with parallel engagements with PricewaterhouseCoopers in the Channel Islands and New York.
Ronald is a warranted Certified Public Accountant and holds a Practicing Certificate in Auditing, both issued by the Accountancy Board in Malta. He is a fellow member of the Malta Institute of Accountants and sits on the Institute’s Financial Services Committee, Financial Reporting Committee and Appeals Board. Ronald holds an Honours degree in Accountancy from the University of Malta and a Diploma in VAT Compliance from the Institute of Indirect Taxation (UK).

Christine Galea is a Senior Manager responsible for Finance Department at the GO plc. She joined GO plc in December 1997 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. She is a fellow member of the Malta Institute of Accountants. In her capacity at GO plc, a public listed company on the local stock exchange, she plays a pivotal role in orchestrating the preparation of GO’s NRFD (Non-Financial Reporting Directive) reporting. This responsibility has sparked her interest in the evolving landscape of ESG reporting. In addition to her professional responsibilities, she is actively involved in the ESG working group within MIA. Her contributions include leading a subgroup dedicated to ESG Financial reporting. Her involvement underscores her commitment to fostering transparency and sustainability within her organisation and the wider business community.

Sahana Chandrasekharis the CSRD champion in the Accounting Advisory Services team at KPMG. She helps clients in the preparation of their sustainability report in compliance with the ESRS standards. Her role also involves keeping up to date with all sustainability reporting initiatives within the EU and understanding their implications and statutory consequences on local entities. She provides advice on financial and non-financial reporting matters to clients, which includes assisting clients with the preparation of annual reports and guiding them through any new uncharted reporting environments.

Carl Zammit La Rosa is a Manager at PwC focusing on ESG and supporting clients with their sustainability journey through carbon footprint assessments, sustainability strategies, non-financial reporting and assurance on sustainability information, amongst others. Carl is also leading PwC Malta’s net zero commitment to 2030 and assists on other aspects of management consulting relating to EU funding and policy. Carl is a member of the MIA Sustainable Finance Committee.

Anita Grech is a Partner at Mazars Malta and is specialised in audits of PIEs and listed entities and has extensive experience working on local and international groups of companies. She previously worked with one of the Big Four firms and has also gained experience working in industry. Anita is part of firm’s technical team and involved in internal training on audit methodology and is also deputy chairperson on the MIA’s sustainable finance committee. Anita is a Certified Public Accountant and Practicing Auditor by profession.

Chris Meilak is a Certified Public Accountant, Economist and Partner at EY Malta, leading the Valuation, Modeling and Economics sub-service line in Malta. Chris joined EY in 2006 and has carried out a number of assignments in relation to valuations and financial/ business modelling. Chris holds an MA in Economics and the ACCA degree and is a Visiting Lecturer in the Department of Economics, University of Malta.

Norbert Paul Vella is a Partner at PwC Malta and has over 16 years of experience in matters related to the financial sector including extensive consultation experience in relation to financial services regulation within the local banking sector.

Norbert leads the banking advisory practice of PwC Malta and is well versed with the ongoing developments in respect of the management and supervision of ESG risks for credit institutions and the wider financial services community. He is also leading PwC Malta’s ESG Reporting and Assurance initiatives.

Michaela Valletta works within the ESG Assurance Team at Deloitte where she is focusing on advisory and assurance work in relation to the sustainability regulatory landscape as well as the business development of the ESG function within the firm. She has also been invited as a guest lecturer at University of Malta and MCAST with regards to ESG training. Michaela is a member of the MIA Sustainable Reporting Working Group.

Ediana Guillaumier leads People Advisory Services and EY Connect Learning for EY Malta. She is responsible for advising clients on human resource related matters including, training needs assessments, cultural transformation, performance management, change and talent management. for a number of sectors and industries, including government and parastatal, hospitality, financial services, gaming, retail and healthcare.
As part of her role, Ediana has coordinated and project managed learning programmes, mobilising teams, resources and content, for the efficient delivery of high-quality courses. In addition, she has organised employee engagement surveys at an entity level and at a national level, including the Work Reimagined Survey 2023, 2022 and 2021, which focused on the employee sentiment across employees in the Maltese Islands.
Ediana is a Certified Public Accountant, a Member of the Malta Institute of Accountants and a Certified Facilitator/Trainer for EY. Ediana is also a Committee Member on Women Directors in Malta.

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.

Show details

M23089 - Accounting For Leases Under IFRS And GAPSME (Online)

When
2 Nov 2023
13:30 - 16:45
Location
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 3-hour online CPE session will cover the accounting considerations to be made by accounting professionals when accounting for a lease agreement. These considerations include, but are not limited to:

The applicable reporting framework.
The identification of a lease agreement (or an agreement containing a lease).
The type of party that the entity is to such agreement (in a basic arrangement, the entity would be either the lessee or the lessor).
The key information to extract from a lease agreement.
The classification of the lease as an operating lease or a finance lease (when relevant).
The determination of the lease term.

This session will also delve into the accounting treatment and mechanics of different types of leases under multiple reporting frameworks, and will address some of the complications that may be encountered by professionals when accounting for leases.

Specific topics to be covered during the sessioN

The session will be split in six main parts:
1. Introduction to leases
2. Lessee accounting under GAPSME
3. Lessee accounting under IFRS
4. Lessor accounting under GAPSME
5. Lessor accounting under IFRS
6. Complex arrangements

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 mechanics of lease accounting 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 lease arrangements during the periods being reported.

Target Audience

Accounting professionals and accountancy students.

Speaker's Profile

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 six 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.

Show details

M23058 - Competition law Essentials – a basic guide (Online)

When
3 Nov 2023
09:15 - 12:30
Location
Online Webinar

Register

Registration Time: 09:15
Session Time: 09:15 - 12:30 incl 15min break
Speaker: Dr Thomas Bugeja
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.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

The session will introduce Maltese/EU Competition law to the attendees, explaining the importance and relevance of the subject, and why competition law considerations may come into play in a variety of different scenarios. Topics covered with will include (i) anti-competitive agreements and collusive practices (ii) market dominance & abuse of “dominant position” and (iii) merger control in Malta. The topics will be explained using practical, day-to-day examples which are of relevance to accountants and accountancy professionals.

WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

Accountants in decision-making roles such as management, finance or sales, and/or accountants providing advisory/consultancy services should be aware of the different competition law ramifications which can arise in the course of a company’s operations, in particular, when such company holds a position of “dominance” in a particular market (as defined). Joint ventures, mergers or acquisitions may also lead to notification obligations and merger control clearance required in terms of applicable law. The session aims to introduce members to the most relevant principles and rules which may come into play, ensuring that companies act in compliance with applicable law, avoiding fines and regulatory action which can be taken by the relevant national competition authority.

TARGET AUDIENCE

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

Speaker's Profile

Thomas Bugeja is a Senior Associate within the Commercial law department at Fenech & Fenech Advocates, having joined the firm in 2014, after obtaining his Doctor of Laws (LL.D) degree from the University of Malta. Thomas also holds a Post-Graduate Diploma and LL.M in EU Competition Law from King’s College London and is a Malta-warranted lawyer with experience advising a wide-range of commercial clients on a variety of day-to-day advisory and litigious commercial issues, including competition and merger control matters. Thomas also represents clients in litigation before the Maltese Courts and assists with a variety of cross-border recognition and enforcement of foreign judgments matters.

EVENT CPE COMPETENCies

3 Hours Professional

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

Show details

M23098 - Malta Budget Overview 2024 (Online)

When
6 Nov 2023
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speaker: Dr Robert Attard
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

The seminar will discuss the Tax Budget Proposals outlined by the Minister in his budget speech focusing on prospective amendments to fiscal legislation.

SPEAKER'S PROFILE

Robert Attard is Partner and Tax Policy Leader, EY, Central & South East Europe, a tenured senior lecturer at the University of Malta, a fellow of GREIT and member of the European Association of Tax Law Professors. In the IBFD’s 2015-2017 General Report on the Protection of Taxpayers’ Rights he was described as a well-known authority broadly experienced in the practical protection of taxpayers’ rights and a prominent member of the legal practice. Having served as a panellist at the 2015 IFA Congress he forms part of a study group of the International Law Association on the “Protection of Taxpayers’ Rights” (co-chaired by Advocate General Juliane Kokott and Pasquale Pistone) and is also a member of the Supervisory Council of the IBFD/IFA’s “Observatory on the Protection of Taxpayers’ Rights”. He has served as Visiting Professor at the University of Ferrara paying lecturing/speaking visits at Queen Mary (University of London), CTL (University of Cambridge), Salerno (with Wirtshaftsuniversitat Wien and Naples II) and the University of Palermo. The Maltese Court of Appeal has described him as a leading commentator on tax law referring to his publications in its judgements. Robert developed a detailed knowledge of tax aspects of the European Convention on Human Rights drafting submissions in cases filed against France, the Netherlands, Bulgaria and Malta. Robert is a published author on tax law publishing articles in European Taxation, EC Tax Review and the British Tax Review. He has contributed to several publications including a book published by Hart Publishing, 3 books published by the IBFD and several books published by the MIM. Philip Baker remarks that ‘Single-handedly, Robert is generating the literature which explains the structure and nuances of the system in Malta. One wishes other countries had similar authors who could write similarly enticing books to explain their tax codes.” Robert has argued most of Malta's leading tax cases including landmark judgments John Geranzi v. PM (right to justice within a reasonable time), Zahra v. PM (non bis in idem), Farrugia v. PM (taxation as a violation of the right to property) and Case 160 of 2012 (tax transparency).

EVENT CPE COMPETENCES

3 Hours Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.

If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.

The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.

Show details

M23091.2 - European Sustainability Reporting Standards – Environmental - Session 2 (Online)

When
8 Nov 2023
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:30 - 15:30 no break
Speakers: Ms Christine Galea, Mr Norbert Paul Vella, Ms Chandrasekhar Sahana, Mr Carl Zammit La Rosa & Mr Chris Meilak

Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

Under the Corporate Sustainability Reporting Directive (CSRD), large and most listed companies in the EU will be required to start adopting European Sustainability Reporting Standards (ESRSs) in a matter of months, for financial years starting 1 January 2024. It is only a matter of time before other companies follow suit, with other large and small and medium-sized undertakings, among others, also being subject to these requirements as from financial years starting 1 January 2025 and 2026. As companies prepare for these new requirements, it is important that they understand the detailed disclosures and the related metrics that must be reported on. This CPE session will focus on those topical standards related to the environment, being climate change, pollution, water and marine resources, biodiversity and ecosystems, and resource use and circular economy.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

This session will focus on the disclosure requirements as detailed within:

ESRS E1 Climate change
ESRS E2 Pollution
ESRS E3 Water and marine resources
ESRS E4 Biodiversity and ecosystems
ESRS E5 Resource use and circular economy

The session will also provide a brief overview of the ESRS cross-cutting standards. These two standards set out the general requirements and disclosures which apply throughout the sustainability reporting under the ESRS framework.

TARGET AUDIENCE

Members of the accountancy profession and sustainability professionals interested in the reporting obligations emanating from the ESRSs and/or who may be involved in the collection, analysis or reporting of such information.

WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

As organisations respond to various sustainability pressures, accountants and non-accountants alike need to keep up to speed with the changing regulatory environment and learn how to gather, understand, and articulate performance on a range of material sustainability matters.

Speakers' Profiles

Christine Galea is a Senior Manager responsible for Finance Department at the GO plc. She joined GO plc in December 1997 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. She is a fellow member of the Malta Institute of Accountants. In her capacity at GO plc, a public listed company on the local stock exchange, she plays a pivotal role in orchestrating the preparation of GO’s NRFD (Non-Financial Reporting Directive) reporting. This responsibility has sparked her interest in the evolving landscape of ESG reporting. In addition to her professional responsibilities, she is actively involved in the ESG working group within MIA. Her contributions include leading a subgroup dedicated to ESG Financial reporting. Her involvement underscores her commitment to fostering transparency and sustainability within her organisation and the wider business community.

Sahana Chandrasekharis the CSRD champion in the Accounting Advisory Services team at KPMG. She helps clients in the preparation of their sustainability report in compliance with the ESRS standards. Her role also involves keeping up to date with all sustainability reporting initiatives within the EU and understanding their implications and statutory consequences on local entities. She provides advice on financial and non-financial reporting matters to clients, which includes assisting clients with the preparation of annual reports and guiding them through any new uncharted reporting environments.

Carl Zammit La Rosa is a Manager at PwC focusing on ESG and supporting clients with their sustainability journey through carbon footprint assessments, sustainability strategies, non-financial reporting and assurance on sustainability information, amongst others. Carl is also leading PwC Malta’s net zero commitment to 2030 and assists on other aspects of management consulting relating to EU funding and policy. Carl is a member of the MIA Sustainable Finance Committee.

Norbert Paul Vella is a Partner at PwC Malta and has over 16 years of experience in matters related to the financial sector including extensive consultation experience in relation to financial services regulation within the local banking sector.

Norbert leads the banking advisory practice of PwC Malta and is well versed with the ongoing developments in respect of the management and supervision of ESG risks for credit institutions and the wider financial services community. He is also leading PwC Malta’s ESG Reporting and Assurance initiatives.

Chris Meilak is a Certified Public Accountant, Economist and Partner at EY Malta, leading the Valuation, Modeling and Economics sub-service line in Malta. Chris joined EY in 2006 and has carried out a number of assignments in relation to valuations and financial/ business modelling. Chris holds an MA in Economics and the ACCA degree and is a Visiting Lecturer in the Department of Economics, University of Malta.

EVENT CPE COMPETENCies

3 Hours Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

Show details

M23088 - The co-operative business model: What all financial professionals need to know (Online)

When
9 Nov 2023
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15

Sessions Time: 13:30- 16:45 including a 15-minute break
Speakers: Mr Rolan Micallef Attard & Mr John Mallia
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

One in six persons around the world are cooperative members. In 2020, the top 300 co-operatives and mutuals in the world had a joint turnover of US$2.17 trillion.
The potential of the cooperative model is enormous. The session will present vital information that will increase awareness, as well as delve into legislative and financial aspects of co-operative societies. This includes:

a. What are the main differences between co-operatives and companies?
b. How are co-operatives run?
c. When is the co-op model the right fit for your clients?
d. What is the process of setting up a co-operative?
e. Available assistance for cooperative startups

Specific topics to be covered during the sessioN

The essentials of cooperative business
Comparative Analysis between Co-operatives and Companies
Legislative Instruments related to co-operatives
The cooperative tax regime
Understanding when the co-operative model is the best option for clients

WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

The co-operative business model presents significant potential to those planning on starting a business together. Sometimes it may even be the only viable option. Opportunities exist for more financial professionals to be aware of the potential of the cooperative business option, and be in a position to provide adequate advice to their clients. This session will form an important introduction to cooperatives, including essential information ranging from legislation to practical examples of successful co-operative brands, in Malta and abroad.

Target Audience

All professionals advising clients on what legal form their businesses should take, auditors, consultants.

Speakers' Profiles

Rolan Micallef Attard, MBA, is a Certified Public Accountant and Auditor with over 30 years’ experience in setting up co-operatives. He is the CEO and Secretary General of the Malta Co-operative Federation and previously formed part of Malta’s Regulator for co-operatives. He was part of the team that drew up the current Cooperative Societies Act.

John Mallia BA (Hons) Business Management, MBA, is Managing Director and Partner, Mediacoop, and President of the Malta Cooperative Federation. Mediacoop is a cooperative offering quality services in marketing and communications, audio-visuals, training and team building. He is also involved in cooperative setups and development. His past work experiences include the National Audit Office, St. Edward’s College and Grands Real Estate.

EVENT CPE COMPETENCies

Accreditation details will follow shortly.

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

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M23083 - VAT Changes: What's next? (Online)

When
10 Nov 2023
09:30 - 11:30
Location
Online Webinar

Register

Registration Time: 09:15
Sessions Time: 09:30 - 13:30 no break
Speaker: Mr Brandon Gatt

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

The European Commission acknowledges that, despite numerous reform efforts, the existing VAT system has struggled to adapt to the demands of the modern global economy, characterised by digitalisation and mobility. It was intended to be a transitional system in 1993, and it continues to pose significant complexities for businesses engaged in cross-border operations. Notwithstanding various countermeasures, the VAT system remains susceptible to fraud on an unacceptable scale.
As a result, the European Commission had published various proposals with a view to simplify and modernise the VAT world.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

The VAT in the Digital Ade (ViDA) proposal, presented by the EU Commission in December 2022

▪ The new legislative CESOP package that will be implemented with effect from 01 January 2024

▪ Discuss any new local updates that have been issued throughout the year.

▪ Discuss any new CJEU case-law.

TARGET AUDIENCE

The training course is particularly suitable for accountants, lawyers, tax advisors who are interested in keeping abreast with the upcoming VAT changes and professionals who are pursuing or intend to pursue a career generally in taxation, specifically in the area of indirect taxation.

WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

As the world of taxation continue to evolve, it is essential for professionals like us to stay updated and well-informed about the latest trends, regulations and updates in the field of VAT. This comprehensive session will provide you with a comprehensive overview of the upcoming changes in VAT and their potential impact on businesses.

Speaker's Profile

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

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.

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M23085 - The risk of fraud - an audit perspective (Online)

When
15 Nov 2023
13:30 - 15:30
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:30 - 15:30 no break
Speakers: Ms Rebekah Barthet & Ms Anita Grech
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

Fraud can have serious consequences for both organisations and stakeholders. Throughout the audit process, auditors are expected to exercise professional scepticism and due care. They assess fraud risks, detect material misstatements resulting from fraud, and report any identified fraudulent activities to those charged with governance.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Fraud basics
Mitigating fraud risk
ISA requirements with respect to fraud
Challenges faced by auditors
Audit reporting requirements

TARGET AUDIENCE

The session is targeted to finance professionals seeking to enhance their understanding of fraud risks and the role of external auditors in relation to fraud. This session will also be of interest to those professionals who already work within the respective fields.

WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

Participants will obtain a deeper understanding of fraud risks and various fraud indicators. This would enable them to develop audit procedures to address areas of higher risk, ensuring an efficient audit process. This session will also outline the responsibilities of external auditors in relation to fraud in an audit engagement, addressing the requirements of ISA 240 and ISA 315.
It is also relevant to those charged with corporate governance as they are responsible for monitoring the overall risk assessment process of the organisation, including the organisation’s exposure to fraud risks. Understanding the role of external auditors in relation to fraud is essential for them in order to identify the requirements for their organisation.

Speakers' Profiles

Rebekah Barthet is an Associate Director within the Business Advisory Department at Mazars in Malta. As an appointed Court Expert, she is involved in forensic investigations relating to financial crime. Rebekah was also involved in anti-money laundering related projects instituted by law enforcement agencies. Rebekah holds an MSc in Forensic Accounting and is accredited with the ACAMS certification. She is a certified public accountant, holding a practicing certificate in auditing and a member of the Malta Institute of Accountants.

Anita Grech is a Partner at Mazars Malta and is specialised in audits of PIEs and listed entities and has extensive experience working on local and international groups of companies. She previously worked with one of the Big Four firms and has also gained experience working in industry. Anita is part of firm’s technical team and involved in internal training on audit methodology and is also deputy chairperson on the MIA’s sustainable finance committee. Anita is a Certified Public Accountant and Practicing Auditor by profession.

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.

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M23078 - Key Economic Indicators: A Guide for Senior Accounting Practitioners (Online)

When
16 Nov 2023
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15

Sessions Time: 13:30- 16:45 including a 15-minute break
Speaker: Mr Kurt Muscat
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

In today's dynamic and interconnected business landscape, senior accounting practitioners play a critical role in guiding financial decision-making and ensuring the financial stability and success of their organizations. To effectively fulfil this role, it is essential for accounting professionals to stay informed about key economic indicators and understand their implications on business performance.
The "Key Economic Indicators: A Guide for Senior Accounting Practitioners" session is designed to equip accounting professionals with the knowledge and tools necessary to navigate the complex economic landscape. The session will delve into the significance of various economic indicators and how they can be effectively utilized to inform financial strategies, risk assessment, and decision-making processes.
Whether you work in corporate finance, public accounting, or financial advisory services, this session will provide you with valuable insights and practical guidance on how to leverage economic indicators to enhance your role as a senior accounting practitioner.

Specific topics to be covered during the sessioN

During the session, we will cover essential economic indicators, including:

Gross Domestic Product (GDP): Understanding economic growth and its impact on businesses.
Consumer Price Index (CPI): Analyzing inflation and its implications for financial planning.
Unemployment Rate: Assessing labor market conditions and its influence on businesses.
Interest Rates: Evaluating borrowing costs and investment decisions.
Stock Market Performance: Interpreting market trends and their significance for accounting practices.
Housing Market Indicators: Identifying real estate market health and its impact on the economy.
Business Confidence Index: Evaluating economic sentiment and its relevance to financial planning.
Trade Balance: Assessing international trade dynamics and its effects on industries.
Government Budget Deficit/Surplus: Analyzing fiscal health and its implications for accounting practices.
Leading Economic Indicators: Predicting future economic trends and making proactive financial decisions.

WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

MIA members should attend the "Key Economic Indicators: A Guide for Senior Accounting Practitioners" session to gain valuable economic insights and enhance their financial decision-making skills. MIA members will benefit from exclusive access to specialized knowledge and industry expertise. Non-members will have the opportunity to expand their professional expertise and stay updated with industry trends. Join us for this session to deepen your understanding of economic indicators and their impact on financial decisions, helping you navigate the complexities of the ever-changing economic landscape.

Target Audience

The "Key Economic Indicators: A Guide for Senior Accounting Practitioners" session is specifically designed for senior accounting practitioners and professionals involved in financial decision-making, risk assessment, and strategic planning. The session will provide valuable insights and practical guidance for individuals in various roles, including but not limited to:

Senior Accountants
Chief Financial Officers (CFOs)
Finance Directors and Managers
Financial Analysts
Audit and Assurance Professionals
Financial Consultants and Advisors

Speaker's Profile

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

EVENT CPE 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.

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M23075 -Financial Modelling: A tool for decision-making (Online)

When
17 Nov 2023
13:15 - 16:30
Location
Online Webinar

Register

Registration Time: 13:00

Sessions Time: 13:15 - 16:30 including a 15-minute break
Speaker: Mr Chris Meilak
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

Given the evolving nature of business and the economy in which we operate, the absence of robust financial modelling can represent a key business risk. Regardless of size, level of maturity, complexity of decision, financial modelling is a key management tool to navigate through uncertainty. Financial modelling supports entities in having a clear plan to guide in strategic focus, investment decisions and capital allocation situations, providing an analytical context by which future performance can be benchmarked and managed.

Specific topics to be covered during the sessioN

Uses and users of financial models
Financial modelling fundamentals
Financial modelling: building a 3-statement model
Investment appraisal
Managing risk: Sensitivity analysis and scenarios
Presentation of results

WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

In day-to-day business, we are constantly dealing with complications from both a macro and micro point of view – a state of permanent crisis! Financial modelling is one of the tools used to help navigate the various uncertainties, and hence this CPE is a good opportunity to obtain a very good theoretical and practical understanding of the use of financial modelling in decision-making situations, from business planning to M&A, family business decisions and data analytics.

Target Audience

This seminar is relevant for all professionals, entrepreneurs, students and anyone currently involved and interested in financial modelling techniques. It is ideal both for newcomers in the financial modelling sphere but also for more experienced learners who have been working in finance but wish to brush up their technical knowledge or fill in certain gaps and clarify certain issues that there might be relating to certain aspects of financial modelling.

Why should members attend this cpe event?

In day-to-day business, we are constantly dealing with complications from both a macro and micro point of view – a state of permanent crisis! Financial modelling is one of the tools used to help navigate the various uncertainties, and hence this CPE is a good opportunity to obtain a very good theoretical and practical understanding of the use of financial modelling in decision-making situations, from business planning to M&A, family business decisions and data analytics.

Speaker's Profile

Chris Meilak is a Certified Public Accountant, Economist and Partner at EY Malta, leading the Valuation, Modeling and Economics sub-service line in Malta. Chris joined EY in 2006 and has carried out a number of assignments in relation to valuations and financial/ business modelling. Chris holds an MA in Economics and the ACCA degree and is a Visiting Lecturer in the Department of Economics, University of 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.

Show details

M23092 - European Tax Policy Update (Online)

When
20 Nov 2023
15:30 - 16:30
Location
Online Webinar

Register

Registration Time: 15:15

Sessions Time: 15:30- 16:30 including a 15-minute break
Speaker: Mr Paul Gisby & Mr Johan Barros
Venue: Online Webinar

Participation Fees (The Instituments via Paypal)
MIA Members: €15.00

Non-MIA Members: €25.00

Retired Members: €10.00

Students: €10.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

Developments in tax policy are currently ongoing, both at EU level and also internationally.

Specific topics to be covered during the sessioN

The session will primarily be looking at the European Commission’s work on tax matters, how their current workplan is progressing and what is expected. The speakers will also consider the impact on Europe of other international developments, such as those originating from the OECD and the International Ethics Standards Board for Accountants (IESBA). They will look at developments in both direct taxes, predominantly corporate income tax, and indirect taxes, including VAT and the Carbon Border Adjustment mechanism.

WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

To remain updated on the likely developments of tax policy in Europe and beyond in the next few years.

Target Audience

Members of the accountancy profession, lawyers and other tax practitioners.

Speaker's Profile

Paul Gisby – Senior Manager: Accountancy Europe
After studying psychology at Manchester University, Paul Gisby qualified as a chartered accountant and chartered tax adviser and spent 20 years in the North West of England working in private practice. As a general practice partner, he gained a wide experience of accounting, auditing, and providing financial advice.
After moving to Brussels, he joined Accountancy Europe - an international organisation representing nearly 1 million professional accountants through its 51 member bodies, in all sectors of the profession.
His primary focus is on tax, and he is a frequent speaker on tax policy and VAT issues. He represents Accountancy Europe’s at the European Commission’s VAT Expert Group and the EU Platform for Tax Good Governance.
He leads Accountancy Europe’s work on public sector accounting standards and is a member of the Consultative Advisory Group of the International Public Sector Accounting Standards Board.
He also supervises Accountancy Europe’s SME related activities.

Johan Barros, Head of Policy

Johan is the Head of Policy at Accountancy Europe, leading and coordinating the organisation’s EU affairs, intelligence gathering and outreach work. He has been at Accountancy Europe since 2015, and specialises in EU tax, SME and audit policies.

In 2019-2023 Johan led the organisation’s SME strategy, and successfully placed Accountancy Europe ‘on the map’ of EU’s SME focused policy-makers and associations. His efforts in the area of taxation have focused on influencing and relationship building within the European Parliament and the European Commission.

Prior to Accountancy Europe, Johan worked for the European Commission, a major international bank and a Brussels-based EU public affairs consultancy. He also studied politics with international relations at the University of Bath, UK, and European studies at the University of (KU) Leuven, Belgium.

Johan brings this diverse professional background into his work at Accountancy Europe, helping to make the profession heard among EU policy makers as well as analysing EU political trends for the benefit of the membership.

EVENT CPE COMPETENCies

1 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

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M23100 - Leveraging historical financial data to predict the future (Online)

When
21 Nov 2023
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:15 - 16:45 including a 15-minute break
Speaker: Mr Mark Wirth & Ms Lisa Apap
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

BACKGROUND INFORMATION

Analysing a set of financial statements is an important tool for any accountant.
This session will cover the principal methods that one may apply to analyse a set of financial statements, including the calculation and interpretation of key accounting ratios. Furthermore, this session will also provide the attendee with insights of how to extract historical information to be able to predict future performance of a company.
The session will also include a step-by-step approach of how to create a basic set of financial projections.

Topics on the agenda

Vertical vs horizontal method of analysing financial data
Calculation, application and interpretation of key financial ratios (liquidity, profitability, credit analysis and inventory)
Creation of financial projections

WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

This session will help the attendees to improve their analysis skills and be able to calculate and apply key accounting ratios.
Furthermore, the session will provide the attendees with an insight into how to create a basic set of financial projections.

Target Audience

Client accountants, in-house accountants and financial advisors

Speaker's Profile

Mark Wirth is a Certified Public Accountant and Registered Auditor, specializing mainly in client accounting and business advisory services.
Mark graduated from the University of Malta after completing the Bachelor of Accountancy (Honours) Degree back in 2010.
He spent seven years working within the tax and audit service lines within one of the Big 4 audit firms in Malta. In 2017, Mark co-founded Mint Finance, an accounting and audit firm which eventually merged with Zampa Debattista on 1st January 2022.
Throughout his career, Mark has advised several clients operating in various industries, both locally and abroad.
Mark also lectured the tax module of ACCA in recent years.

Lisa Apap graduated from the University of Malta in 2020 after completing the Master in Accountancy Degree with a Distinction.

She joined Zampa Debattista in 2018, forming part of the Accounting Advisory team.

Lisa gained experience on both local and international clients in various industries, including gaming, retail, yachting and construction. She specialises in financial reporting in both IFRS and local framework (GAPSME).
Lisa also lectures the financial accounting module of ACCA.

EVENT CPE COMPETENCES

3 Hours Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

Show details

M23090 -GAPSME Advanced – A Nine-Hour Package (Online)

Start
22 Nov 2023
End
6 Dec 2023
Schedule
3 sessions
Location
Online Webinar

Register

Registration Time: 09:00

Sessions Time: 09:15 - 12:30 including a 15-minute break
Speakers: Mr John Debattista, Mr Neville Saliba & Mr Daniel Galea
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

GAPSME(General Accounting Principles for Small and Medium-Sized Entities) is the default accounting framework in Malta for accounting periods commencing on or after 1 January 2016. Maltese small and medium sized companies are allowed to use this reporting framework, yet required to comply with IFRSs (International Financial Reporting Standards) should they be recognised as large companies.

Specific topics to be covered during the sessioN

1. A detailed understanding of the general applicability of GAPSME

2. General topics under GAPSME

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

Why should members attend this cpe event?

The large majority of companies registered in Malta fall below the medium company threshold, meaning that a good portion of clients for accountants and auditors will follow this reporting framework. MIA members are therefore encouraged to attend the sessions to obtain or refresh their understanding of the main concepts that one needs to apply under GAPSME, as well as how these concepts differ from those applied under IFRSs.

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

John Debattista is a Certified Public Accountant and Registered Auditor. John is one of the founding partners at Zampa Debattista and heads the Audit and Assurance function and the firm’s IFRS Advisory Technical team. John lectures the Corporate modules at the final stages of the ACCA and ACA course for the ICAEW, Institute Chartered of Accountants for England and Wales. John is also a speaker in various audit and accounting seminars delivered by a number of institutes in Malta. He also lectures the Diploma in IFRS (DipIFR).
John lectures the Corporate modules at the final stages of the ACCA and ACA course for the ICAEW, Institute Chartered of Accountants for England and Wales. John is also a speaker in various audit and accounting seminars delivered by a number of institutes in Malta. He also lectures the Diploma in IFRS (DipIFR).

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 following the merger with Mint Finance in 2022, prior to which he gained experience in client accounting at one of the big-four firms.
Neville has worked with a diversity of local and international clients providing him with an industry knowledge of various sectors. He has been lecturing ACCA since 2022 and actively sits on the MIA’s young members committee.

Daniel Galea is a CPA and Registered Auditor. Daniel began his career through an ACCA program at a big-four firm where he went on to hold various roles over a thirteen-year tenure. His experience ranges from Audit & Assurance, Corporate Services & Company Accounting, Technical Accounting and Digital Transformation. Daniel was also an active member of several internal committees. As of October 2022, he has taken on the role of Accounting Leader at Zampa Debattista and chairs the Change & Innovation Committee.
Over the past few years, Daniel has taken a keen interest in, and become active in the data space with a focus on digital transformation for businesses and the profession.

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.

Show details

M23093 - Wellbeing at Work (Online)

When
24 Nov 2023
09:15 - 12:30
Location
Online Webinar

Register

Registration Time: 09:00

Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Dr Natalie Kenely
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

“People can experience distress as a result of workplace issues including high workloads, project failures, demanding clients, difficult colleagues, feelings of uncertainty and so on. But life also throws up challenges such as illness, grief or calamities such as terrorism, natural disasters or pandemics” (ACCA 2020). And we can safely say that burnout has become one of the most talked-about workplace topics, and its impact is far-reaching (Davis, 2021).
New research shows that almost two thirds of employees say their well-being either worsened or stayed the same last year, yet about 75% of workplace leaders believe their workforce's well-being improved. That's a huge disconnect that needs to be explored and understood. Preventing burnout and ensuring wellbeing in the workplace can no longer be considered as an individual-only endeavour, but needs a systems-based holistic approach. This enables teams to develop resilience and thrive.

Objectives of this session

To provide an overview of the burnout pandemic.
To explore a holistic approach to burnout prevention and wellbeing at work.
To underscore the power of teams in the prevention of burnout.
To provide strategies for enabling team success

Target Audience

Members and non-members of the Malta Institute of Accountants – accountants, members or managing partners of firms, directors, managers, and anyone interested in the areas being covered by this Session.

Why should members attend this cpe event?

Research continues to show that when employees feel that their work is meaningful, and when they know they are valued and supported, their wellbeing is higher and their sense of commitment to the organisation’s goals and objectives is stronger. Therefore organisations and firms depend on having a healthy and productive workforce, since this results in better and more effective performance across the board. Attendees to this session will explore ways in which to ensure this wellbeing in the workplace, whichever role in the organisation they occupy. Promoting wellbeing in the workplace is important for employees, their employers, society and the economy.

Speaker's Profile

Dr Natalie Kenely is a Resident Senior Lecturer within the Faculty for Social Wellbeing, University of Maltta. She was Head of the Department of Social Policy and Social Work between 2016 and 2020. She participated as panel member and keynote speaker on a number of conferences organized by the MIA. She has also delivered various CPE workshops to MIA. Her expertise includes management, leadership, emotional intelligence, resilience and self-care.
Dr Kenely has presented her research in conferences both locally and abroad and was awarded Best Paper Award in an International Conference on Leadership held at Ashbridge Business School in London in 2013.

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.

Show details

M23091.3 - European Sustainability Reporting Standards – Social - Session 3 (Online)

When
27 Nov 2023
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:30 - 15:30 no break
Speakers: Ms Anita Grech, Mr Norbert Paul Vella, Ms Ediana Guillaumier & Ms Michaela Valletta

Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

Under the Corporate Sustainability Reporting Directive (CSRD), large and most listed companies in the EU will be required to start adopting European Sustainability Reporting Standards (ESRSs) in a matter of months, for financial years starting 1 January 2024. It is only a matter of time before other companies follow suit, with other large and small and medium-sized undertakings, among others, also being subject to these requirements as from financial years starting 1 January 2025 and 2026. As companies prepare for these new requirements, it is important that they understand the detailed disclosures and the related metrics that must be reported on. This CPE session will focus on those topical standards related to the social sphere, being own workforce, workers in the value chain, affected communities and consumers and end-users.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

This session will focus on the disclosure requirements as detailed within:

ESRS S1 Own workforce
ESRS S2 Workers in the value chain
ESRS S3 Affected communities
ESRS S4 Consumers and end-users

The session will also provide a brief overview of the ESRS cross-cutting standards. These two standards set out the general requirements and disclosures which apply throughout the sustainability reporting under the ESRS framework.

TARGET AUDIENCE

Members of the accountancy profession and sustainability professionals interested in the reporting obligations emanating from the ESRSs and/or who may be involved in the collection, analysis or reporting of such information.

WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

As organisations respond to various sustainability pressures, accountants and non-accountants alike need to keep up to speed with the changing regulatory environment and learn how to gather, understand, and articulate performance on a range of material sustainability matters.

Speakers' Profiles

Anita Grech is a Partner at Mazars Malta and is specialised in audits of PIEs and listed entities and has extensive experience working on local and international groups of companies. She previously worked with one of the Big Four firms and has also gained experience working in industry. Anita is part of firm’s technical team and involved in internal training on audit methodology and is also deputy chairperson on the MIA’s sustainable finance committee. Anita is a Certified Public Accountant and Practicing Auditor by profession.

Norbert Paul Vella is a Partner at PwC Malta and has over 16 years of experience in matters related to the financial sector including extensive consultation experience in relation to financial services regulation within the local banking sector.

Norbert leads the banking advisory practice of PwC Malta and is well versed with the ongoing developments in respect of the management and supervision of ESG risks for credit institutions and the wider financial services community. He is also leading PwC Malta’s ESG Reporting and Assurance initiatives.

Ediana Guillaumier leads People Advisory Services and EY Connect Learning for EY Malta. She is responsible for advising clients on human resource related matters including, training needs assessments, cultural transformation, performance management, change and talent management. for a number of sectors and industries, including government and parastatal, hospitality, financial services, gaming, retail and healthcare.
As part of her role, Ediana has coordinated and project managed learning programmes, mobilising teams, resources and content, for the efficient delivery of high-quality courses. In addition, she has organised employee engagement surveys at an entity level and at a national level, including the Work Reimagined Survey 2023, 2022 and 2021, which focused on the employee sentiment across employees in the Maltese Islands.
Ediana is a Certified Public Accountant, a Member of the Malta Institute of Accountants and a Certified Facilitator/Trainer for EY. Ediana is also a Committee Member on Women Directors in Malta.

Michaela Valletta works within the ESG Assurance Team at Deloitte where she is focusing on advisory and assurance work in relation to the sustainability regulatory landscape as well as the business development of the ESG function within the firm. She has also been invited as a guest lecturer at University of Malta and MCAST with regards to ESG training. Michaela is a member of the MIA Sustainable Reporting Working Group.

EVENT CPE COMPETENCies

3 Hours Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

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M23095 - Client Relations Excellence: Driving Growth and Cultivating Long-Term Partnerships (Online)

When
1 Dec 2023
09:15 - 12:30
Location
Online Webinar

Register

Virtual Events

Upcoming events

M23071 - Comprehensive Payroll Mastery: Ensuring Compliance from Calculation to Submission – (Online)

Registration Time: 09:00

Sessions Time: 09:15 - 12:30 including a 15-minute break Speaker: Mr Jonathan Mifsud Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)MIA Members: €40.00Non-MIA Members: €75.00Retired Members: €20.00Students: €30.00

BACKGROUND INFORMATION

Are you ready to master the complexities of payroll? This 3-hour session is designed to guide you through a multi-step payroll framework that covers legislation, calculation, process, and quality controls and checks.

Specific topics to be covered during the sessioN

Understanding Payroll Legislation:

Participants will start with the basics, helping you understand the key laws and regulations that govern payroll in Malta. This includes understanding the roles of government entities, the implications of Work Regulation Orders, and the rules around overtime.

Mastering Payroll Calculations:

Participants will delve into the details of payroll calculations, from leave entitlements and government bonuses to tax and social security contributions. We'll provide in-class examples and practical exercises to help you master these calculations.

Navigating the Payroll Process:

We'll walk you through the entire payroll process, from gathering required information to submitting online FSS Documents. We'll highlight common pitfalls and provide strategies to overcome these challenges.

Implementing Quality Controls and Checks:

The importance of quality control in payroll and provide practical strategies for ensuring accurate payroll will be emphasized. This includes correctly rounding contributions, statistical analysis, anomaly detection, and ensuring successful end of year submissions.

Why is the session of relevance to our members?

Throughout the session, we will refer to auxiliary material for detailed explanations and examples. This material will be available for download after the session, providing you with a valuable resource for future reference.

Target Audience

Speaker's Profile

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.

M23084 -Managing People in a tight labour market (Online)

Registration Time: 09:00

Sessions Time: 09:15 - 12:30 including a 15-minute break Speaker: Mr Silvan Mifsud Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)MIA Members: €40.00Non-MIA Members: €75.00Retired Members: €20.00Students: €30.00

BACKGROUND INFORMATION

Specific topics to be covered during the sessioN

The basics needs to decrease employee turnover – Leadership, Teamwork and Effective Communication

What is Leadership really about?

Emotional Intelligence and Leadership

Managing Change through leadership

Communicating through our filter

Interpersonal communication skills we need to master

Why is the session of relevance to our members?

Target Audience

All persons owning or in a leadership position in a business, including accountants

Speaker's Profile

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.

M23072 - Transform Your Payroll: Swapping Losses for Profits – (Online)

Registration Time: 09:00

Sessions Time: 09:15 - 12:30 including a 15-minute break Speaker: Mr Jonathan Mifsud Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)MIA Members: €40.00Non-MIA Members: €75.00Retired Members: €20.00Students: €30.00

BACKGROUND INFORMATION

Step into the future of payroll with our game-changing session, "Payroll Profit Pivot: Swapping the Loss Leader Tag for a Profit Crown." Let's revolutionize your accounting practice together and optimize your payroll services.

Specific topics to be covered during the sessioN

Embrace Automation: Streamline and Scale

People-Centric Payroll: Boost Efficiency and Retention

Actionable Steps: Profit from Payroll

Insights on investing in software to streamline your payroll processing.

Why is the session of relevance to our members?

Target Audience

Speaker's Profile

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.

M23079 - Assessing and Valuing an Investment Opportunity (Online)

Registration Time: 09:00

Sessions Time: 09:15 - 12:30 including a 15-minute break Speakesr: Ms Oriana Abela and Mr Noor Mustun Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)MIA Members: €40.00Non-MIA Members: €75.00Retired Members: €20.00Students: €30.00

BACKGROUND INFORMATION

Specific topics to be covered during the sessioN

Introduction

Examples of investment opportunities

Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Mr Jonathan Mifsud
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Mr Silvan Mifsud
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Mr Jonathan Mifsud
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

Sessions Time: 09:15 - 12:30 including a 15-minute break
Speakesr: Ms Oriana Abela and Mr Noor Mustun
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