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M26060.4 - Outgoing and Incoming Auditor Obligations (Online)

  • 23 Sep 2026
  • 09:15 - 12:30

Registration


Register
MIA Audit Excellence Series in collaboration with Accountancy Board
Registration Time: 09:00
Session Time: 09:15 - 12:30  including a 15-minute break
Speakers: Ms Joanne Saliba, Ms Janis Hyzler & Ms Roberta West Falzon
Venue:   Online Webinar


Participation Fees 
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

Enjoy a 10% discount on group bookings.

BACKGROUND INFORMATION

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. The session forms part of the follow up CPE programme to the conference From Oversight to Innovation: Driving Quality and Integrity in Accountancy, held in collaboration with the Accountancy Board.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Documentation requirements and professional responsibilities on a change of auditor
  • Code of Ethics requirements, including the use and content of clearance letters
  • ISA 510 – Opening Balances, with practical considerations for incoming auditors
  • ISA 710 – Comparative Information, including audit report implications and prior period considerations

Why is the session of relevance to our members?

Transitions between auditors often give rise to practical and professional challenges for both outgoing and incoming auditors. This session is designed to provide clarity on the documentation requirements applicable to auditor changes and to address how ethical considerations should be managed in practice. Both members and non members will benefit from up to date guidance, practical examples and focused discussion on common issues encountered in practice, ensuring the session is relevant to a broad range of audit professionals.

Target Audience

  • Audit partners, directors and managers
  • Practicing auditors and audit professionals
  • Accountants involved in audit acceptance, engagement planning or reporting
  • Professionals responsible for quality, compliance or technical review within audit firms 

Speakers' Profiles

Joanne Saliba brings over 20 years of expertise in auditing and financial oversight. She joined PwC Malta’s assurance division in 2002 after obtaining an honours degree in Accountancy from the University of Malta. She is a fellow member of the Malta Institute of Accountants, a Certified Public Accountant, and holds a practising certificate in auditing.
Joanne has successfully led audit teams on a wide range of complex projects, fostering a culture of collaboration and innovation. Her leadership has spanned diverse sectors, with a particular focus on asset management. Since 2006, she has specialised exclusively in investment management, working with both local and international clients, including collective investment schemes and investment service providers.
Her international experience includes audit secondments to PwC offices in Washington and Milan, adding to her extensive knowledge and expertise in the field. 
Janis Hyzler joined Zampa Partners in December 2018 and is an Audit Director within the Audit & Assurance team, overseeing a portfolio of clients from various industries.A qualified accountant and auditor, Janis graduated from the University of Malta in 2010 with a Bachelor of Accountancy (Honours) Degree. She brings over 14 years of experience in the financial services sector, having kicked off her career at a Big Four audit firm. Her professional journey includes international assignments in the U.S.A and Australia, which enabled Janis to expand her knowledge base within the financial services sector. 
In addition to her audit background, Janis held an accounting role within a corporate service provider, where she managed the financial reporting for clients spanning multiple industries.
Roberta West Falzon is an audit and assurance partner at RSM Malta with over 25 years of experience in auditing, 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. Moreover, Roberta is a member of the MIA Audit and Assurance Group and is a member of the MIA Sustainable Group.

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.
e same nature and for reporting purposes.
               

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