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M21071 - iGaming Entities - An Auditor's Practical Guide (Online)

  • 7 Oct 2021
  • 09:15 - 12:30
  • Online Webinar


Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Ms Melissa Mercieca
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

Auditing an iGaming entity, whether large or small, comprises of specific accounting, auditing and financial reporting issues which must be addressed by the auditor. This industry is continuously evolving given it is relatively new with a number of challenges being faced by these entities on a day to day basis. Hence, accountants and auditors alike must possess the necessary tools in order to keep abreast of these changes and to be aware of specific aspects when auditing clients in this high-risk industry.

Objectives of the session

This session is designed to provide an auditor with practical guidance and the necessary tools in performing an audit of such iGaming entities. This session will be providing a general understanding on the iGaming industry including implications and issues that one may come across while also touching upon the most significant and most salient areas in the financial statements. The speaker shall be providing the audience with typical procedures which one may apply in order to be able to obtain the necessary audit evidence efficiently and effectively


• A general background of the iGaming industry including an overview the variety of iGaming related businesses

• An introduction to iGaming in Malta and other countries

• A general overview of regulatory, AML, VAT and other risk considerations

• A look at the SOFP and SOCI of a typical iGaming entity

• A run through of typical significant risks identified and how one may address such risks

• A practical guide in auditing particular areas specific to iGaming entities

Target Audience

Auditors and prospective auditors, students, accountants working in the industry who would like to understand the auditor’s point of view

Speaker's Profile

Melissa Mercieca is a Certified Public Accountant and Registered Auditor forming part of the Audit function at KPMG Malta, holding the role of Senior Manager. She has graduated from the University of Malta after completing the Bachelor of Accountancy (Honours) Degree in 2013 while also holding a Bachelor of Commerce degree in Management. Melissa has kicked off her career with KPMG eight years ago in audit and has since gained experience in auditing a variety of clients from different industries. Since 2016, Melissa has formed part of a specialised team auditing mainly clients operating in the iGaming sector.


3 Hours Core 


Terms and conditions  apply


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