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Audit Excellence Series


Following the recent Accountancy Board Conference, we would like to remind you of the upcoming MIA CPE series covering a range of relevant audit topics.


All CPE Unlimited Bundle Holders can benefit from all sessions in the series for €100. To make use of this please contact us on cpeevents@miamalta.org.

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M26060.1 - Audit Engagement and Planning

3rd June | 09:15 - 12:30 | Online


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

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M26060.5 - Quality Management - ISQM 1 face-to-face Workshop

10th June | 09:15 - 12:30 | Villa Arrigo, Naxxar


Join us for an insightful in-person session on ISQM 1, bringing together practitioners and representatives from the Accountancy Board for a practical and informative discussion.
This session is designed to go back to basics, beginning with a clear overview and explanation of ISQM 1, followed by guidance on the expectations of the Accountancy Board and what practitioners are expected to demonstrate in practice. Key risks and common areas of concern will also be explored in detail.
The session will conclude with an engaging panel discussion, where a series of pre-determined questions will be addressed by the panelists to provide further clarity and practical insight.

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M26060.6 - Audit Reporting and Follow up Workshop face to face

1st July | 09:15 - 12:30 | Villa Arrigo, Naxxar

Full details to be announced shortly

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M26060.2 - Regulatory and Ethical Requirements, including for PIE Auditors

10th July | 09:30 - 12:45 | Online


This session will provide valuable practical insight into the regulatory and ethical requirements expected of audit practitioners, including PIE auditors, with a focus on common deficiencies identified during inspections and how these can be addressed effectively.
Attendees will gain a clearer understanding of independence requirements, documentation expectations, and prohibited non-assurance services, together with practical guidance to strengthen compliance within their firms.
The session will be beneficial for both members and non-members seeking to enhance audit quality, reinforce ethical compliance, and remain up to date with evolving regulatory expectations.

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M26060.3 - Audit Field Work

16th Sept | 09:15 - 12:30 | Online


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

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M26060.4 - Outgoing and Incoming Auditor Obligations

23 Sept | 09:15 - 12:30 | Online


This CPE session focuses on the professional, ethical and technical obligations arising when there is a change of auditor.
It is designed to provide participants with a practical and standards based understanding of the responsibilities of both outgoing and incoming auditors, with particular emphasis on compliance with International Standards on Auditing, the Code of Ethics and the Maltese Companies Act.
               

Contact Us

Suite 4, Level 1, Tower Business Centre, Tower Street, Swatar, BKR 4013, Malta 

E-mail: info@miamalta.org

Tel. +356 2258 1900

© MALTA INSTITUTE OF ACCOUNTANTS, 2024