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M23077 - Exploring the fundamental principles of the IESBA Code (Online)

  • 20 Dec 2023
  • 09:15 - 12:30
  • Online Webinar


Registration Time: 09:00
Sessions Time: 09:15 - 12:30  including a 15-minute break
Speakers: Mr Mirko Rapa, Mr Owen Cassar
  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.


The session is intended to provide an overview of the new International Ethics Standards Board for Accountants (IESBA) code of ethics which was introduced in 2022 and is applicable to all professional accountants, whether in public practice, in business, education, or the public sector. The said code of ethics requires accountants to adhere to five fundamental principles which will be discussed and explained in detail during the said session. The said principles are
  • Integrity
  • Objectivity
  • Professional Competence and Due Care
  • Confidentiality
  • Professional Behaviour

Specific topics to be covered during the sessioN

The IESBA Code of ethics


    The said session is intended to promote, provide awareness, and explain in detail the changes brought about by the IESBA Code on all professional accountants including its impact on the International Independence Standards. All professional accountants are bound by this code of ethics and therefore it is important that professionals are aware of the requirements so as to be able to adhere to the said principles.
    The session will focus on understanding the aspects of the Code of ethics and will also delve in detail how this is applicable to real-world situations in a manner that is relatable and practical.

    Target Audience

    All professional accountants, whether in public practice, in business, education, or the public sector.

    Speakers' Profiles

    Mirko Rapa is a tax partner at PwC Malta and provides tax advice to a wide and varied portfolio of clients. Over the last 20 years has provided tax advice to companies operating in a number of sectors and individuals taking up residence in Malta. 
    Mirko is also involved in the corporate services unit of the firm and provides assistance and advice on accounting and corporate matters. He is also part of the firm's risk & quality team.
    Mirko is the chair of the Ethics Committee of the Malta Institute of Accountants (MIA), is a member of the Council of the Institute of Financial Services Practitioners (IFSP) and chairs the IFSP’s Education Sub-Committee.
    Owen Cassar is a manager at PwC Malta’ Tax and Legal Services Unit. He joined the firm in 2014. Owen is a graduate of the University of Malta as well as a Certified Public Accountant (CPA).
    Over the past nine years with the firm, Owen has assisted in providing advice to a wide portfolio of local and international clients across a wide variety of industries, including but not limited to the aviation and shipping industry. He has in particular been involved in various risk management and AML processes and procedures. Owen also delivers various in-house and external training.


    3  Core


    Terms and conditions  apply


    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.

    Contact Us

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

    E-mail: info@miamalta.org

    Tel. +356 2258 1900