DOWNLOAD
DOWNLOAD
|
Guidance note on Audit Exemption - Guidance Note on the Impact of Subsidiary Legislation 372.33 Audit Exemption Rules (Legal Notice 139 of 2025 Audit Exemption Rules) on practitioners.
MIA Note Regarding Employment Agencies Regulations |
| DOWNLOAD |
MIA Sustainability 01/23 - Introduction to the Corporate Sustainability Reporting Directive (CSRD) and Draft European Sustainability Reporting Standards (ESRS) |
|
DOWNLOAD + ANNEX
|
Audit 04/22 - MIA Guidance in relation to the risk based approach embedded in the requirements of ISQM 1 |
| DOWNLOAD |
Audit 01/22 - MIA European Single Electronic Format (ESEF) Guidance for auditors |
DOWNLOAD
|
Tech 01/21 - Fiscal Unit Consolidation Guidance |
| DOWNLOAD |
AUDIT 04/20 - ISA 540 (Revised) auditing accounting estimates and disclosures - 25/11/2020
|
| DOWNLOAD |
COVID19 01/20 - Guidance on agreed upon procedures (AUPS) |
| DOWNLOAD |
ACCOUNTING 02/20 - Communication in relation to the impact of covid-19 on accounting and reporting - detailed |
| DOWNLOAD |
AUDIT 03/20 - Communication in relation to the impact of covid-19 on auditing - detailed
|
| DOWNLOAD |
Compliance with AML obligations during Covid-19 |
| DOWNLOAD |
AUDIT 02/20 - COMMUNICATION IN RELATION TO THE IMPACT OF COVID-19 ON AUDITING – HIGH LEVEL |
| DOWNLOAD |
ACCOUNTING 01/20 - COMMUNICATION IN RELATION TO THE IMPACT OF COVID-19 ON ACCOUNTING AND REPORTING – HIGH LEVEL |
| DOWNLOAD |
ACCOUNTING 02/17 IMPLEMENTATION GUIDANCE - CHANGES TO THE COMPANIES ACT
|
| DOWNLOAD |
ACCOUNTING 01/17 IMPLEMENTATION GUIDANCE - GAPSME
|
| DOWNLOAD |
TECH 01/14 GUIDANCE NOTES - INTERACTION BETWEEN THE AMENDMENTS TO IFRS 10, IFRS 12 AND IAS 27 REGARDING INVESTMENT ENTITIES AND THE SEVENTH DIRECTIVE |
| DOWNLOAD |
TECH 01/12 GUIDANCE NOTES - UCP DISCLOSURES UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND PRACTICE (GAAP) AND GENERALLY ACCEPTED AUDITING STANDARDS (GAAS), ISSUED BY THE MALTA INSTITUTE OF ACCOUNTANTS IN SEPTEMBER 2012 |
| DOWNLOAD |
TECH 01/11 Guidance Notes on Data Protection Issues arising when Transferring Audit Working Papers to Other Jurisdictions, issued by the Malta Institute of Accountants in November 2011 |
| DOWNLOAD |
TECH 01/10 Guidance Notes - Document Retention issued by the Malta Institute of Accountants in January 2010 to assist Members in public practice in the drafting of a document retention policy |
| DOWNLOAD |
TECH 01/07 Guidance Notes - Audit Reporting On Schedules A, C, D and E of the Capital Gains Rules |
| DOWNLOAD |
TECH 03/05 Practice Guide in Data Protection For Accountants and Auditors - The Data Protection Act 2001 (Chapter 440) |
| DOWNLOAD |
Risk Management Guidelines for Members in Public Practice |
