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Upcoming events

    • 24 Apr 2024
    • 13:30 - 16:45
    • Online Webinar
    Register
    Registration Time: 13:15
    Sessions Time: 13:30 - 16:45  including a 15-minute break
    Speaker: Dr Gianluca Busuttil
    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

    Directive 2019/1023 (the Directive on restructuring and insolvency) has been transposed into Maltese law by virtue of the Pre-Insolvency Act (among others). The Pre-Insolvency Act establishes a fascinating regulatory framework that provides businesses with various protections when exposed to the likelihood of insolvency, with the ultimate objective of negotiating a restructuring plan that works to the benefit of debtors and creditors alike.
    This session will provide a brief summary of the salient regulatory details, before focusing on a practical and solution-driven review of landmark British (the UK having a restructuring framework that is similar to Malta’s) case studies in restructuring, both those which were successful and those which failed – and why.

    SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

    The session will be broken into three key sections:
    • A brief introduction to the core tenets of the Pre-Insolvency Act
    • A summary of the approval thresholds of a restructuring plan and the cross-class cram-down mechanism
    • A practical overview of landmark restructuring cases in the EU, with a focus on the UK

    Why is the session of relevance to our members?

    This session will enable attendees to go beyond a purely technical understanding of the Pre-Insolvency Act, and contextualize Malta’s new restructuring framework by reference to real-life circumstances and concepts that have been established by landmark judgments in the UK.

      Target Audience

      Accountants and prospective accountants, lawyers, prospective insolvency practitioners, entrepreneurs, business owners and self-employed persons.

      Speaker's Profile

      Dr Gianluca Busuttil is a senior manager within the Tax team at Deloitte Malta, specialising in AML/CFT and related areas of regulation. Since joining Deloitte, Gianluca has advised on AML/CFT considerations applicable to circumstances pertaining to potential tax crimes, and on the ML/TF risk exposure of high-profile persons within the Maltese gaming ecosystem.

      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.
      • 25 Apr 2024
      • 13:30 - 16:45
      • Online Webinar
      Register
      Registration Time: 13:15
      Sessions Time: 13:30 - 16:45  including a 15-minute break
      Speakers: Ms Janis  Hyzler & Ms Christine Pisani
      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

      The presence of fraud in any organisation can be detrimental for companies and existing stakeholders. While misstatements in the financial statements could be the result of either fraud or error, misstatements arising from fraud are intentional and therefore pose a more serious risk to the entity. 
      The responsibility to prevent and detect fraud lies with those charged with governance and the management of the company, while the auditor is responsible for obtaining reasonable assurance that the financial statements as a whole are free from material misstatement, whether due to fraud or error. 
      This course will highlight the key objectives of the auditor when dealing with fraud, and the relevant procedures that need to be carried out in relation to fraud. The course will also delve into real life fraud scandals and case studies to better familiarise the audience with the implications of its existence.   

      SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

      ·        Understanding fraud  
      ·        Identifying the red flags leading to fraud in our audits  
      ·        Mitigating fraud risks through adequate responses 
      ·        What ISA 240 requires from auditors 
      ·        Fraud scandals and case studies 

      Why is the session of relevance to our members?

      Through participating in this event, the audience will grasp a better understanding of fraud and its requirements as governed by ISA 240, the implications of fraud and the various responsibilities that come with auditing fraud. This will enable participants to better address the risk of fraud within their audits, while ensuring that audit risk is minimized.

        Target Audience

        This session is targeted towards finance professionals seeking to enhance their understanding of fraud, the relevant risks that come with fraud during an audit, as well as the role of external auditors in relation to fraud. The session is also relevant to management of respective entities, given it will highlight certain fraud risks that can be present within an organisation, and professionals working within the field of internal and external audit.   

        Speakers' Profiles

        Janis Hyzler is a Certified Public Accountant and Registered Auditor, specializing mainly in audit and accounting.  She became a member of the Malta Institute of Accountants in 2011.
        Janis graduated from the University of Malta with a degree in Bachelor of Commerce in 2008 and a degree in Bachelor of Accountancy (Honours) in 2010.  She spent the first five years working within the audit service line of one of the Big 4 audit firms in Malta, also gaining overseas experience in Italy, Minneapolis, Philadelphia and Sydney, while working on a number of different industries.
        Janis joined Mint Finance in 2018, an accounting and audit firm that merged with Zampa Debattista on 1 January 2022.  She currently heads the technical and quality team at Zampa Debattista.
        Christine Pisani graduated from the University of Malta in 2022 with a master’s in accountancy. She became a member of the Malta Institute of Accounts in 2024.
        Having started her experience in project management within a big-4 firm, Christine moved on to a senior auditor role at Zampa Debattista, where she now specializes in the audits of entities within the financial services industry, such as central services providers, investment advisors, fund administrators, collective investment schemes, depositories, and pension funds. She also participates in the delivery of audit- and quality-related CPEs, which is in line with the topic of her award-winning dissertation The Implications of the Revised Audit Quality Management Standards on Local Audit Firms.

        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.
        • 30 Apr 2024
        • 09:15 - 12:30
        • Online Webinar
        Register
        Registration Time: 09:00
        Sessions Time: 09:15 - 12:30 (with a 15 min break)
        Speaker: Dr Elizabeth  Sammut Borg
        Venue: 
          Online Webinar

        Participation Fees 
        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

        The regulatory environment governing CSPs is dynamic and complex, necessitating a thorough understanding of compliance obligations and operational nuances. Participants shall gain a comprehensive insight into the regulatory framework that governs the operations of Company Service Providers. From the definition and scope of CSPs to the intricacies of authorization requirements, key functions, and CSP obligations. This webinar aims to demystify the regulatory landscape.

        Specific topics to be covered during the sessioN

        • Specific topics to be covered during the session
        • The Legal framework related to Company Service Provider Act
        • Authorisation Requirements and Application Process
        • Operational Requirements
        • Key Functions
        • Governance
        • Conduct of Business Obligations
        • Reporting Obligations
        • Corporate Governance Code

        WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

        The session is a great opportunity for all individuals to gain insight into the obligations of the CSP rulebook to ensure they are abiding by the requirements imposed by the MFSA

        Target Audience

        The session is a great opportunity for all individuals to gain insight into the obligations of the CSP rulebook to ensure they are abiding by the requirements imposed by the MFSA

        SPEAKER'S PROFILE

        Dr. Elizabeth Sammut Borg, a seasoned lawyer and compliance specialist, currently holds the
        position of Money Laundering Reporting Officer (MLRO) for both CSP and Retirement Pension
        Scheme companies. Previously, Elizabeth headed the the compliance and legal division as
        Director of Legal and Compliance at Dixcart Management Malta Limited, serving also as MLRO
        and Compliance Officer on companies licenced to offer CSP and trustee services.
        As a dedicated compliance specialist, Elizabeth focuses on navigating the intricate landscape
        of anti-money laundering and counter-financing of terrorism regulations as well as specialising
        in regulatory compliance for CSPs and trustees. Her extensive experience extends to serving
        as MLRO for CSPs, Trustees, and Fiduciaries, as well as retirement pension schemes
        companies. Beyond her role, Elizabeth provides AML training and guidance contributing to
        the development and enhancement of compliance standards within the industry.
        Dr Borg graduated as a lawyer in 2010, subsequently reading Master’s Degree in International
        Criminal Law, with the United Nations Interregional Crime Institute in Turin. Before joining
        Dixcart, Elizabeth served as an employment law prosecutor and also worked at the Court of
        the European Union in Luxembourg, as a legal jurist in the research and documentation
        department
        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.
        • 2 May 2024
        • 13:30 - 16:45
        • Online Webinar
        Register
        Registration Time: 13:15

        Sessions Time: 13:30 - 16:45  including a 15-minute break
        Speaker: Mr Keith Cutajar

        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

        In this three-hour lecture tailored for accountants, participants delve into the critical realm of cybersecurity. Beginning with an overview of emerging cyber threats targeting financial data, attendees gain insight into the evolving landscape of digital risks. Through case studies and real-world examples, the session highlights the potential consequences of cyber breaches on financial integrity and client trust. Practical strategies for safeguarding sensitive information, including encryption protocols and multi-factor authentication, are explored in depth. Furthermore, participants engage in interactive discussions on risk assessment methodologies and incident response protocols, equipping them with the knowledge to fortify financial systems against cyber threats.


        SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

        I. Introduction to Cybersecurity in Finance
           - Overview of cyber threats facing the financial sector (e.g., phishing attacks, ransomware)
           - Importance of cybersecurity for maintaining financial data integrity and client trust
           - Regulatory landscape and compliance requirements for financial institutions


        II. Real-World Examples and Case Studies
           - Analysis of recent cyber breaches in financial institutions
           - Case studies illustrating the financial and reputational damage caused by cyber attacks
           - Examination of common vulnerabilities exploited by cybercriminals in the financial sector

        III. Strategies for Safeguarding Financial Data
           - Explanation of encryption techniques for securing financial transactions and data storage
           - Implementation of multi-factor authentication to prevent unauthorized access
           - Best practices for securely transmitting and storing sensitive financial information


        IV. Risk Assessment Methodologies
           - Introduction to risk assessment frameworks such as NIST Cybersecurity Framework or ISO 27001
           - Identification of key assets and potential threats to financial data
           - Risk prioritization and mitigation strategies tailored for financial institutions


        V. Incident Response and Recovery
           - Development of an incident response plan outlining roles, responsibilities, and communication protocols
           - Steps for containing and mitigating the impact of a cyber attack on financial operations
           - Strategies for restoring systems and data following a cybersecurity incident


        VI. Regulatory Compliance and Legal Considerations
           - Compliance strategies for meeting data protection and privacy standards
           - Legal implications of cybersecurity incidents and data breaches in the financial sector


        VII. Q&A and Interactive Discussion
           - Open forum for participants to ask questions and share experiences related to cybersecurity in finance
           - Discussion on practical challenges and solutions for implementing cybersecurity measures
           - Exchange of best practices and recommendations among participants


        VIII. Conclusion and Key Takeaways
           - Summary of key concepts covered in the session
           - Actionable steps for accountants and financial professionals to enhance cybersecurity practices
           - Resources for further learning and staying updated on cybersecurity trends in the financial sector

         
        Why is the session of relevance to our members?
        The session addresses cybersecurity issues specifically tailored to the needs and challenges faced by accountants and financial professionals. Whether a member of the organization or not, attendees will gain valuable insights applicable to their roles in safeguarding financial data and maintaining regulatory compliance.
        Delivered by a technical trainer with more than 10 years direct experience in providing advice on cyber security as well as handling cyber incidents, primarily through Court Expert appointments, attendees will have the opportunity to get their personal security queries answered directly during the session via practical examples.

          Target Audience

          The typical audience for this cybersecurity lecture tailored for accountants would likely include professionals working in accounting firms, financial institutions, or corporate finance departments. These individuals may hold various roles such as certified public accountants (CPAs), auditors, financial analysts, controllers, or CFOs. 

          Speaker's Profile

          Keith Cutajar is a specialist in Cyber-Security, Cybercrime, Digital Forensics and Cyber-Terrorism. He has worked on a variety of assignments over the years, while employed, and as a consultant in his personal capacity. Keith has read for a BSc(Hons) in IT at the University of Malta and an MSc in Information Security at the Royal Holloway College(University of London), with his dissertation titled as "A pro-active approach towards Cyber-Terrorism: Defining a policy document to assist decision-makers". He is also a Court Expert in Digital Forensics, Cybercrime and Cyber-Terrorism at the Courts of Law in Malta as well as a frequent speaker at a number of presentations and training sessions in various prominent cyber-security conferences and training sessions at institutions both in Malta and abroad.

          Keith is the founder of CY4 Ltd, an-industry leading cyber forensics company with experience in digital forensics specialising in Corporate Forensic Investigations, criminal defence investigations and family law. Our experts provide trusted expertise to reduce business risk. We assist profuse organisations from law firms and regulatory authorities to corporate businesses, SMEs and private clients. He is also a Director at QuickFix Ltd and founder of OYA Security Ltd.

          EVeNT CPE COMPETENCies


          3 Professional


          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.
          • 7 May 2024
          • 13:30 - 16:45
          • Online Webinar
          Register
          Registration Time: 13:15
          Sessions Time: 13:30 - 16:45  including a 15-minute break
          Speaker: Mr Glenn Fenech
          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.

          Synopsis

          “Cost-Benefit Analysis” is a term often used to refer to a common-sense approach of undertaking a task only if the benefits outweigh the costs. In the infrastructure/ project finance space, a CBA actually refers to a defined methodology of undertaking separate assessments of both financial and economic benefits and costs, and the aim of this session is to explain the key principles behind the CBA approach, and present a number of practical examples. Specifically, this session will focus on two main aspects:
          (a) Need for and purpose of a CBA – When is a CBA needed, and what are its benefits/ applications?
          (b) Typical CBA methodology – overview of the methodological steps adopted in undertaking a CBA, in line with financial and economic principles, and specific guidance issued by entities such as the EIB and the EC.

          BACKGROUND INFORMATION

          The private and public sector are both faced with the ultimate economic question – how to make the best use of their finite resources. This applies to the construction of new physical facilities and equipment, infrastructure, new processes or systems, and investments in other types of assets. There are various investment tools that aid in such decision-making, with a Cost-Benefit Analysis being one such tool. A CBA has the double role of looking at both the financial position of the project promoter, as well as the wider position of the community or economy as a whole. In this regard, private sector entities often stop at the first part (i.e. their own financial impact), which is typically referred to as a financial feasibility study. A CBA goes a step further by looking at the internalisation of wider benefits and costs that are likely to result from the project being looked into. As a result, this further part delves into the economic benefits and costs.

          objectives of this session

          The objective of this session is to discuss and attempt to answer the following questions:
          When is a CBA needed? For which project/ entity is it mostly relevant? What are the benefits of adopting a CBA approach? What does the CBA methodology consist of? What are the quantitative aspects of a CBA relate to? How should the results of a CBA be interpreted?
          These questions will be explored in the context of both the theoretical underpinnings (as indicated in CBA guidelines provided by the EC or EIB) and practical CBA case studies.

          SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

          • Decision-making under a finite resource situation
          • Investment tools
          • CBA – its role
          • CBA applications
          • CBA methodology
          • Project perimeter
          • Options Analysis
          • Financial Analysis
          • Economic Analysis, including examples of economy benefit estimation
          • Risk Analysis
          • Common pitfalls

            Target Audience

            This seminar is relevant for all professionals, government officials and private sector officials, students and anyone having an interest in understanding how a CBA is developed, and its interpretation.

            Speaker's Profile

            Mr Glenn Fenech is an economist by profession, focusing on Valuations, Modelling and Economics within the strategy and transactions practice at EY Malta.Over the past 15 years he has been involved in a number of significant engagements for both public and private sector clients, including a feasibility study to analyse the financial and economic viability of hydrogen use in transport; a national study to empirically assess the adequacy and efficacy of unemployment benefits in Malta, as framed within the strategic objectives of the European Council Recommendation on access to social protection for workers and the self-employed; an evaluation to assess the impact on car registration tax and annual licence resulting from the change in emission test; co-authored Malta’s national employment policy 2021 – 2030; and developed a national tourism vision and strategy post COVID for the Malta Chamber of Commerce, Enterprise and Industry.
            He has also supported several start-ups spread across different sectors, with the preparation of business plans and financial projections, as well as provided technical assistance with the identification and application of public and private funding opportunities.

            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.
            • 10 May 2024
            • 09:15 - 12:30
            • Online Webinar
            Register
            Registration Time: 09:00
            Sessions Time: 09:15 - 12:30  including a 15-minute break
            Speaker: Dr Christopher Bergedahl
            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

            On 24 December 2019, Malta transposed provisions of the ATAD II Directive into local legislation. ATAD II aims to correct mismatch outcomes that result from the implementation of hybrid mismatch arrangements through the introduction of corrective mechanisms which shall subsist contemporaneously.
            This session shall look into the various situations in which hybrid mismatch arrangements arise and shall explore the application of the corrective mechanisms introduced by virtue of this Directive and their potential implications in practice.

            OBJECTIVES

            This session should give participants an understanding of the situations leading to hybrid mismatch arrangements and should allow participants to understand the application of the corrective mechanisms thereto.

            Why is the session of relevance to our members?

            Though complex, the anti-hybrid rules are now a settled part of Maltese income tax legislation. A deeper understanding of the relevant legislation should enable participants to anticipate and react to hybrid mismatch outcome risks.

              Target Audience

              Tax advisors and practitioners

              Speaker's Profile

              Christopher Bergedahl is a Senior Manager at Deloitte Malta within the International Tax service line, with a focus on the financial services sector. In 2017 he graduated summa cum laude from the International Tax Center Leiden following which he served as a Teaching Assistant for the Fall Term of the 2017-2018 class. Christopher is warranted to practice in front of the Superior Courts of Malta and is a member of the Malta Institute of Taxation, the Malta Branch of the International Fiscal Association and the Malta Institute of Financial Services Practitioners. Furthermore, Christopher is the Chairperson of the International Tax Sub-Committee of the Malta Institute of Taxation and actively contributes to technical working groups.

              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.
              • 13 May 2024
              • 14:00 - 16:00
              • Online Webinar
              Register
              The session is being organised by the MIA Sustainable Finance Education Working Group under the remit of the Sustainable Finance Committee.
              Registration Time: 13:45
              Sessions Time: 14:00 - 16:00  no break
              Speakers: Mr Carl Zammit La Rosa, Ms Ylenia Caruana, Mr Matthew Swain & Mr Olaf Zahra
              Venue: Online Webinar
              Participation Fees (The Institute is now accepting payments via Paypal)
              MIA Members: €28
              Non-MIA Members: €50.00
              Retired Members: €15.00
              Students: €20.00

              *Group bookings for 3 or more participants available.

              BACKGROUND INFORMATION
              Having a meaningful and effective ESG strategy is important for organisations to take a proactive approach to sustainability. Beyond reporting, organisations need to understand the opportunities that exist, the particular ESG pressures being faced and what needs to be done to respond to these. An ESG strategy should not only consider maximising low-hanging fruit in the short term, but allow for deeper analysis of all that needs to be done over the medium and long term to embrace sustainability more fully. 

              SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

              • The meaning and importance of having sustainability strategy in place, which links to the broader business strategy
              • The elements of a decarbonisation strategy
              • Expertise needed to formulate an ESG strategy
              • Complexities and challenges
              • Practical tips on what to do / what not to do

              WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

              Taking a step back from all the regulatory pressures and reporting obligations, organisations should consider their ESG ambitions and how they can drive value in the market. Without a proper strategy, organisations may respond to sustainability haphazardly and lose out on opportunities for deeper transformation.

              TARGET AUDIENCE

              Members of the accountancy profession and sustainability professionals, as well as C-suite personnel who may be involved in the planning, setting up and delivery of the sustainability strategy and involved in the CSRD reporting process.

              EVENT CPE COMPETENCIES

              2  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.
              • 15 May 2024
              • 22 May 2024
              • 3 sessions
              • Online Webinar
              Register
              Registration Time: 09:00
              Sessions Time: 09:15 - 12:30  including a 15-minute break
              Speakers: Mr Neville Saliba, Mr John Debattista & Mr Tristan Agius
              Venue:   Online Webinar
              Participation Fees (The Institute is now accepting payments via Paypal)
              MIA Members: €110.00
              Non-MIA Members: €215.00
              Retired Members: €50.00
              Students: €80.00

              BACKGROUND INFORMATION

              The theoretical sections of the session aim to equip participants with the required knowledge to exercise the right judgement when determining the necessity to consolidate. The practical component aims to provide attendees with the expertise required for the preparation of consolidated financial statements, aligning with professional standards and requirements.

              SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

              SESSION 1 – Theory:

              This session aims to provide a comprehensive overview of consolidations in financial reporting, addressing:
              • The Companies that need to consolidate and the companies that do not.
              • An overview of Companies Act provisions regulating consolidated financial statements.
              • A compare and contrast exercise between IFRS and GAPSME.
              •  Resolving conflicts between different laws and regulations.
              • A sound theoretical foundation before applying the practice, i.e. discussion of concepts and practical applications of notions such as control, goodwill, consolidated retained earnings, the main consolidation adjustments and non-controlling interest (NCI).
              • Concluding theoretical remarks and summaries.

              SESSION 2: Practice (Basic):

              This session focuses on consolidation techniques through a series of case studies. Participants will gain practical insights into diverse scenarios, including:
              • Consolidation of a fully-owned subsidiary
              • Consolidation of a subsidiary that is not fully-owned using the share of net assets method.
              • Consolidation of a subsidiary that is not fully-owned using the fair value method.
              • Consolidation of a subsidiary that is also a customer.
              • Consolidation of a subsidiary that is also a supplier.
              •  Consolidation of a subsidiary that distributed a dividend.
              • Consolidation of a subsidiary acquired by cash. 
              • Consolidation of a subsidiary acquired by deferred consideration. Consolidation of a subsidiary acquired by granting of acquirer’s shares.
              • Consolidation of a subsidiary acquired, of which the asset fair values differ from carrying amounts.

                SESSION 3: Practice (Advanced):

                • This session delves into advanced consolidation topics, addressing:
                • Complex group structures
                • Subsidiaries in foreign currencies
                • Impairment issues
                • Deferred tax issues
                • Accounting treatment of step-acquisitions:
                          From no influence to control 
                          From influence to control
                           From control to control
                • Accounting treatment of disposals:
                            F rom control to zero
                            From control to no influence
                            From control to influence
                            From control to control

                Why is the session of relevance to our members?

                Members and likewise non-members of the MIA should attend as the session should provide:
                • An understanding to the criteria which trigger the requirement to consolidate, supported by insights into the application of these criteria in practice;
                • Insights into the main consolidation procedures which are required through both basic illustrative case studies as well as more advanced scenarios, which will be simplified in the interest of understandability.

                  Target Audience

                  The course is specifically targeted to accounting professionals and students, especially those who are pursuing or intend to pursue a career in audit or financial reporting. 

                  Speakers' Profiles

                  Neville Saliba graduated from the University of Malta in 2020 after the completion of the Master in Accountancy Degree. He joined the Accounting Advisory department at Zampa Debattista in 2022, prior to which he gained experience in client accounting at one of the big-four firms. In 2023, Neville has taken up the role of a Financial Reporting Team Leader at Zampa Debattista allowing him to specialise further in IFRS, Consolidations, Conversions between different financial reporting frameworks, GAPSME and ESG reporting. During his career Neville has lectured the Financial Reporting module for ACCA as well as actively delivers several lectures on his areas of specialisation.
                  John Debattista is a Certified Public Accountant and Registered Auditor. He is a founding partner at Zampa Debattista, heading the Audit and Assurance function as well as the firm’s Corporate Reporting Advisory team. Throughout his career, John has lectured numerous audit and financial reporting modules in the final stages of the ACCA and ACA qualifications for the ICAEW, Institute of Chartered Accountants in England and Wales. He has lectured the ACCA Diploma in IFRS (DipIFR) and has been a guest speaker during audit and financial reporting seminars organised by various institutes in Malta. His areas of specialisation include the financial services industry, the gaming industry, and the hospitality industry. He has worked in Zurich, Bucharest, Vienna, and London on several ad hoc assignments. 
                  Tristan Agius has been part of Zampa Debattista's Audit Team since 2018 and currently holds the position of audit manager. Through his work experience, he was exposed to assurance assignments on gaming companies, pension funds, shipping and retail. In addition, Tristan also lectures the ACCA's Audit & Assurance module. 

                  EVeNT CPE COMPETENCies


                  9  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.
                  • 16 May 2024
                  • 09:00 - 17:00
                  • Xara Lodge (Rabat)
                  Register

                  Beyond the Bottom Line: Redefining Success


                  An MIA Conference organised by the PAIB Group will be held on Thursday 16th May 2024


                  Registration Time: 08:00 - 09:00
                  Sessions Time: 09:00 - 17:00 
                  Venue:  Xara Lodge (Rabat)


                  Participation Fees (The Institute is now accepting payments via Paypal)
                  Full day conference prices:
                  Member: €110
                  Non-Member: €145
                  Retired Member: €80
                  Student: €60


                  EVENT CPE COMPETENCES

                  2 Hours Core

                  4.5 Hours Professional


                  More information, including agenda and speakers, is available at www.miamalta.org/PAIB24.

                  • 21 May 2024
                  • 13:30 - 16:45
                  • Online Webinar
                  Register
                  Registration Time: 13:15
                  Sessions Time: 13:30 - 16:45  including a 15-minute break
                  Speaker: Dr Timothy Borg Olivier
                  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

                  The OECD has, for some time, been attempting to ensure a fair taxation of the digitalised economy. An effort which started off initially through BEPS Action One has now developed to a ‘Two-Pillar Solution to address the tax challenges arising from the digitalisation of the economy’, a project which admittedly extends beyond the digitalised economy and which will undoubtedly have an impact on all sectors. This session will primarily focus on the first pillar of the solution, which is primarily targeted at re-allocating taxing rights away from Multinational Enterprise’s home countries to the markets where they have business activities and earn profits, regardless of whether they have a physical presence therein.

                  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                  • OECD BEPS Action 1
                  • Pillar One
                  • Examples of digital taxes in foreign jurisdictions.

                    Target Audience

                    Advisors to and finance/tax teams of groups operating digital or online businesses.

                    WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

                    This session will give attendees a high-level understanding of the international developments in relation to the taxation of Multinational enterprises and highlight unilateral measures which have been introduced as interim solutions.

                    Speaker's Profile

                    Timothy Borg Olivier is a lawyer by profession and is currently a Senior Manager within the international tax team at Deloitte Malta. Timothy studied law at the University of Malta before furthering his studies at the University of Leiden where he read for and successfully obtained an Advanced Masters in International Tax Law from the International Tax Centre. Following his graduation, Timothy served as a Teaching Assistant within the International Tax Centre. Timothy advises and assists a number of local and international clients in connection with cross border transactions and has particular industry expertise in relation to the iGaming industry.

                    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.
                    • 23 May 2024
                    • 09:15 - 12:30
                    • Online Webinar
                    Register
                    Registration Time: 09:00
                    Sessions Time: 09:15 - 12:30  including a 15-minute break
                    Speaker: Dr Jeanette Calleja Borg 
                    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

                    This session is designed to assist anybody who has decided venture in self-employment and would like to know all the taxation  implications including paying of NI. Registration requirements with jobsplus & for VAT purposes will also be discussed.  

                    Why is the session of relevance to our members?

                    A practical session with valuable insight on the obligations of self employed persons.

                      Target Audience

                      All self employed persons, and tax practitioners,  especially the ones dealing with small businesses'

                      Speaker's Profile

                      Dr Jeanette Calleja Borg is a practitioner in the area of tax compliance with over 18 years experience. She read for a Bachelor of Commerce, a Bachelor of Accountancy (Hons.), a Masters in Financial Services from the University of Malta and subsequently a Ph.D in Taxation from the School of Law, within the Centre for Commercial Legal Studies at Queen Mary, University of London. Her area of research was Cross Border Group Loss Relief in the EU. Dr. Calleja Borg has also been a guest researcher at the Institute for Austrian and International Tax Law in Vienna. Dr. Jeanette Calleja Borg is a member of the Malta Institute of Taxation Council a Member the Malta Institute for Accountants and sits on the direct tax committees of both institutes.

                      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.
                      • 24 May 2024
                      • 09:00 - 11:00
                      • Online Webinar
                      Register
                      CPE event Organised by the Sustainable Finance Education working group under the Sustainable Finance Committee
                      Registration Time:08:45
                      Sessions Time: 09:00- 11:00  No Break
                      Speakers: Ms Michaela Valletta (Deloitte), Mr Julian Padovani (PwC), Ms Rachel Decelis (KPMG) and Ms Lushano Myburgh (EY).
                      Venue:   Online Webinar

                      Participation Fees (The Institute is now accepting payments via Paypal)
                      MIA Members: €28
                      Non-MIA Members: €50.00
                      Retired Members: €15.00
                      Students: €20.00

                      *Group bookings for 3 or more participants available.


                      BACKGROUND INFORMATION

                      In order to meet the EU’s climate and energy targets for 2030 and reach the objectives of the European green deal, it is vital that investments are directed towards sustainable projects and activities. In order to achieve this, a common language and a clear definition of what is ‘sustainable’ was needed hence calling for the creation of a common classification system for sustainable economic activities i.e. the EU Taxonomy.
                      The Taxonomy Regulation, which entered into force on 12 July 2020, establishes the basis for the EU Taxonomy by setting out the 4 overarching conditions that an economic activity has to meet in order to qualify as environmentally sustainable.
                      The EU Taxonomy defines criteria for economic activities that are aligned with a net zero trajectory by 2050 and the broader environmental goals other than climate, with the aim to direct investments to the economic activities most needed for the transition. Over and above being a cornerstone of the EU’s sustainable finance framework, it is also a great market transparency tool.

                      SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                      • What is the EU Taxonomy and its effects
                      •  Who regulates this
                      • The objectives laid by the Taxonomy Regulation
                      • DNSH principle
                      • Different articles within the EU Taxonomy
                      • Who has to comply
                      • Criticisms

                      Why is the session of relevance to our members?

                      The EU Taxonomy is crucial in helping you understand whether an economic activity is environmentally sustainable, avoiding greenwashing and driving investments towards the transition to a low-carbon economy. This, together with the rest of the overall sustainable finance framework, will equip you to navigate the sustainability journey effectively.

                        Target Audience

                        Financial market participants, such as asset managers, insurance companies and pension funds, and financial advisers, as well as other members of the accountancy profession, sustainability professionals and other professionals involved in the sustainability sphere, whether directly or indirectly.

                        Speakers' Profiles

                        Rachel is a chemist and chartered environmentalist, having 18 years’ experience in sustainability.  She is KPMG in Malta’s ESG lead, and has worked with various public and private sector entities throughout her career, in sectors including financial services, energy, waste management, remote gaming, hospitality, retail, construction, manufacturing and others.

                        EVeNT CPE COMPETENCies

                        2 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.
                        • 28 May 2024
                        • 13:30 - 16:45
                        • Online Webinar
                        Register
                        Registration Time: 13:15
                        Sessions Time: 13:30 - 16:45  including a 15-minute break
                        Speaker: Mr Neil Manisalco
                        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

                        Auditors issue various types of reports and opinions based on their assessments which play a pivotal role in informing stakeholders with the outcome of the work carried out by the auditor. In issuing such reports it is paramount that the auditor carries out the right judgements based on auditing standards and that the auditor’s opinion is presented in the correct format.

                        SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                        • The types of reports issued by the auditor under different standards;
                        • The content and format of the audit report issued for financial statements in accordance with ISA 700;
                        • The different types of audit opinions contemplated by ISA 705;
                        • Other considerations that should be taken by auditors as required by ISAs 706, 710 and 720.

                        WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

                        Members should attend to enhance their understanding on the thought process required by various auditing standards in the issuance of different types of audit reports.

                          Target Audience

                          The session is specifically targeted to auditors and students, especially those who are pursuing or intend to pursue a career in auditing.

                          Speaker's Profile

                          Neil Maniscalco is a Certified Public Accountant and Registered Auditor. He is a Director within the Audit and Assurance function at DFK Malta and in the past has held different positions within the audit department of one of the Big Four. Neil has practical knowledge and experience in auditing companies in various industries including manufacturing, retail, hospitality, property and IT. Neil also sits on the MIA audit committee.

                          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.
                          • 31 May 2024
                          • 09:00 - 17:00
                          • Radisson Blu, St. Julian's
                          Register

                          Now to Next: Thriving in Transition

                          This MIA Conference will be organised by the SMP Group and will be held on Friday 31st May 2024. The conference will be followed by Networking drinks.

                          Registration Time: 08:00 - 09:00
                          Sessions Time: 09:00 - 17:00 
                          Venue:  Radisson Blu Resort, St. Julian's

                          Participation Fees (The Institute is now accepting payments via Paypal)
                          Full day conference prices:
                          Member: €110
                          Non-Member: €145
                          Retired Member: €80
                          Student: €60

                          CPE Competencies: 3.5 Core & 2.75 Professional Hours

                          • 5 Jun 2024
                          • 09:15 - 12:30
                          • Online Webinar
                          Register
                          Registration Time: 09:00
                          Sessions Time: 09:15 - 12:30  including a 15-minute break
                          Speaker: Dr Jeanette Calleja Borg 
                          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

                          This will be a practical session which will go through the income tax return for individuals and or self employed persons and will discuss how to compile it under different scenarios.

                          Specific topics to be covered during the session

                          The session will go over the tax return different sections, income, deductions, other income, tax computation and credits.

                          Why is the session of relevance to our members?

                          A practical session to help clients complete their tax return.

                          Target Audience

                          Practitioners, self employed people and anybody involved in completing a personal tax return.

                          Speaker's Profile

                          Dr Jeanette Calleja Borg is a practitioner in the area of tax compliance with over 18 years experience. She read for a Bachelor of Commerce, a Bachelor of Accountancy (Hons.), a Masters in Financial Services from the University of Malta and subsequently a Ph.D in Taxation from the School of Law, within the Centre for Commercial Legal Studies at Queen Mary, University of London. Her area of research was Cross Border Group Loss Relief in the EU. Dr. Calleja Borg has also been a guest researcher at the Institute for Austrian and International Tax Law in Vienna. Dr. Jeanette Calleja Borg is a member of the Malta Institute of Taxation Council a Member the Malta Institute for Accountants and sits on the direct tax committees of both institutes.

                          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.
                          • 25 Jun 2024
                          • 09:30 - 11:30
                          • Online Webinar
                          Register
                          Registration Time: 09:15
                          Sessions Time: 09:30 - 11:30  no break
                          Speaker: Ms Christabel Spiteri
                          Venue: Online Webinar
                          Participation Fees (The Institute is now accepting payments via Paypal)
                          MIA Members: €28
                          Non-MIA Members: €50.00
                          Retired Members: €15.00
                          Students: €20.00

                          *Group bookings for 3 or more participants available.

                          BACKGROUND INFORMATION
                          Yachting is a prestigious and dynamic industry that attracts enthusiasts and investors worldwide. For years, Malta has emerged as a prominent jurisdiction for a VAT framework. The "Fiscal Implications in the Yachting Sector" course aims to equip participants with comprehensive knowledge and practical insights into the VAT considerations essential for successful yacht transactions including sale and purchase, chartering and other.

                          SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                          • Unravelling the complexities of VAT involving the sale / purchase of a yacht and delving into the VAT treatment through scenarios, in relation thereto;
                          • Looking at potential solutions available for potential yacht owners;
                          • Practical scenarios addressing other yacht transactions such as chartering;
                          • Discussing topical issues faced by yacht owners namely, the VAT paid status.

                            WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

                            In the alluring world of yachting, vessels gracefully navigate EU waters providing a mesmerizing experience of luxury and exclusivity. It is essential for enthusiasts and industry professionals alike, to stay updated and well-informed about the latest trends, regulations, and updates, particularly from a VAT perspective. Attending this session becomes a must to gain the knowledge and insights necessary for making informed decisions in this captivating domain, ensuring a seamless and compliant yachting journey.

                            TARGET AUDIENCE

                            The training course is tailored for accountants, lawyers, and tax advisors with prior experience in the yachting industry, providing them with specialized insights into VAT regulations pertaining to the yacht transactions. Moreover, individuals seeking a comprehensive understanding of VAT implications in the yachting sector will also find this course highly beneficial.

                              Speaker's Profile

                              Christabel Spiteri, is an ACCA Qualified Accountant who has been working at Zampa Debattista for over eight years and has been specialising in VAT for over six years. She currently holds the role of VAT Leader and is responsible for the VAT Compliance Division of the firm. She also forms part of the management team of the firm with a particular focus on quality at large.
                              Christabel, has gained her technical experience lecturing through ZD Academy and other external institutions. She is currently reading for the EU VAT Expert Degree, a degree awarded by VAT Forum, a partnership of international VAT experts registered in Belgium.

                              EVENT CPE COMPETENCies


                              2 Hours 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.
                              • 26 Jun 2024
                              • 13:30 - 16:45
                              • Online Webinar
                              Register
                              Registration Time: 13:15
                              Sessions Time: 13:30 - 16:45  including a 15-minute break
                              Speaker: Dr Robert Attard
                              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

                              The webinar will discuss the tax treatment of insurance services sector explaining the relevant provisions contained in the the Income Tax Acts and subsidiary legislation, the VAT Act and the Duty on Documents and Transfers. The discussion will include an analysis of relevant case-law. 

                              SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                              • A detailed discussion of Articles 2, 6, 7, 12, 15A, 24, 26, 27, 41, 57, of the Income Tax Act as they relate to the business of insurance
                              • A detailed discussion of the applicability of Tax Treaties to Insurance Business
                              • A detailed discussion of Articles 22, 55, the Third Schedule, the Fifth Schedule and the Seventh Schedule of the VAT Act as they relate to the business of insurance
                              • A detailed discussion of Articles 2, 25, 25A, 27, 27A, 28, 29, 30 and 31 of the Duty on Documents and Transfers Act
                              • An overview of pertinent local and EU Case Law

                              WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

                              The webinar will be designed both for tax and non-tax professionals, designed to demystify  the main rules governing insurance business in Malta

                              SPEAKER's profile

                              Dr Robert Attard is Partner and Tax Policy Leader, EY, Central & South East Europe, a tenured senior lecturer at the University of Malta, a fellow of GREIT and member of the European Association of Tax Law Professors. In the IBFD’s 2015-2017 General Report on the Protection of Taxpayers’ Rights he was described as a well-known authority broadly experienced in the practical protection of taxpayers’ rights and a prominent member of the legal practice. Having served as a panellist at the 2015 IFA Congress he forms part of a study group of the International Law Association on the “Protection of Taxpayers’ Rights” (co-chaired by Advocate General Juliane Kokott and Pasquale Pistone) and is also a member of the Supervisory Council of the IBFD/IFA’s “Observatory on the Protection of Taxpayers’ Rights”. He has served as Visiting Professor at the University of Ferrara paying lecturing/speaking visits at Queen Mary (University of London), CTL (University of Cambridge), Salerno (with Wirtshaftsuniversitat Wien and Naples II) and the University of Palermo. The Maltese Court of Appeal has described him as a leading commentator on tax law referring to his publications in its judgements. Robert developed a detailed knowledge of tax aspects of the European Convention on Human Rights drafting submissions in cases filed against France, the Netherlands, Bulgaria and Malta. Robert is a published author on tax law publishing articles in European Taxation, EC Tax Review and the British Tax Review. He has contributed to several publications including a book published by Hart Publishing, 3 books published by the IBFD and several books published by the MIM. Philip Baker remarks that ‘Single-handedly, Robert is generating the literature which explains the structure and nuances of the system in Malta. One wishes other countries had similar authors who could write similarly enticing books to explain their tax codes.” Robert has argued most of Malta's leading tax cases including landmark judgments John Geranzi v. PM (right to justice within a reasonable time), Zahra v. PM (non bis in idem), Farrugia v. PM (taxation as a violation of the right to property) and Case 160 of 2012 (tax transparency).

                              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.
                              • 3 Jul 2024
                              • 09:15 - 12:30
                              • Online Webinar
                              Register
                              Registration Time: 09:00
                              Sessions Time: 09:15 - 12:30 (with a 15 min break)
                              Speaker: Mr Kevin Vassallo
                              Venue: 
                                Online Webinar

                              Participation Fees 
                              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

                              IAS 38 Intangible Assets outlines the accounting requirements for intangible assets, which are defined as non-monetary assets without physical substance but which are identifiable, being either separable or alternatively arising from contractual or other legal rights. Intangible assets meeting the relevant recognition criteria are measured initially at cost and subsequently either at cost less accumulated amortisation and impairment losses (if any) or else using the revaluation model. The revaluation model however may only be adopted if fair value can be determined by reference to an active market. Such active markets are expected to be uncommon for intangible assets but examples where these exist may include production quotas, fishing licences taxi licences.
                              Amortisation is calculated on a systematic basis over the useful life of the asset (unless an asset has an indefinite useful life such as purchased goodwill in a business combination, in which case amortisation does not apply).
                              IAS 38 was revised in March 2004 and applies to intangible assets acquired in business combinations occurring on or after 31 March 2004, or otherwise to other intangible assets for annual periods beginning on or after 31 March 2004. Subsequent developments occurred in 2008/9 as part of the improvements project to IFRSs, in 2013 as a result of annual improvements  and finally in 2014 by way of clarification of acceptable methods of depreciation and amortisation.

                              Specific topics to be covered during the sessioN

                              • Objective and scope of the standard
                              • Key definitions
                              •  Recognition
                              • Initial measurement
                              • Measurement subsequent to acquisition
                              • Classification based on useful life
                              • Subsequent expenditure
                              • Disclosure requirements

                              WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

                              Members and non-members as well as advanced accounting students will find the contents of this seminar useful within the context of their development and understanding of the complexity of intangible assets. The seminar will assist them in obtaining a better insight of the measurement and recognition criteria together with the disclosure requirements necessary for a user’s proper understanding of intangible assets and the impact that these resources may have on an entity’s present position and likely future performance.

                              Target Audience

                              This seminar is intended for accounting professionals and student accountants who practice in industry as well as those pursuing a career in auditing.

                              SPEAKER'S PROFILE

                              Kevin is a certified public accountant by profession who holds a post-graduate degree in the science of finance. He is currently Chief Officer Treasury and Projects at the Malta Development Bank, having previously occupied the post of Director Finance at the MFSA. Prior to that, he was a senior executive at the Central Bank of Malta for 28 years where he gained valuable experience in accounting, internal audit, human resources management, portfolio management and risk management. He has been lecturing and delivering CPE seminars for the past 25 years. His areas of expertise include accounting and financial management and he has in the past lectured in related subjects for ACCA, ACA and various MBA programmes.
                              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.
                              • 4 Jul 2024
                              • 09:15 - 12:30
                              • Online Webinar
                              Register
                              Registration Time: 09:00
                              Sessions Time: 09:15 - 12:30 (with a 15 min break)
                              Speaker: Mr Paul Zammit
                              Venue: 
                                Online Webinar

                              Participation Fees 
                              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

                              Entities may own material tangible assets that they expect to use for more than one period. Such tangible assets could be held for a variety of purposes, such as for operations, for administration, for rental to others or for capital appreciation.
                              Such tangible assets may meet the definition of PPE (Property, Plant and Equipment) or investment property.
                              This session will cover the accounting considerations, and treatment for PPE and investment property, under both GAPSME and IFRS.
                              During the session, we’ll also cover several challenging areas that may be encountered by accounting professionals in practice.

                              Specific topics to be covered during the sessioN

                              • In the session’s introduction, we’ll cover the meaning of PPE and investment property, the fact that classification is driven by purpose and the reason why we capitalise.
                              • Part two of the session will be dedicated to PPE. We’ll cover the general accounting principles to be applied for PPE under both IFRS and GAPSME, from the moment that PPE is initially recognised up to the point of eventual derecognition of the asset.
                              • The third part of the session, related to investment property, will be similar in some ways to the previous one, but will also include some special considerations, such as the differences between IFRS and GAPSME treatment for investment property, the situations where the classification as PPE or investment property is not that clear, and the correct accounting treatment when there is evidence of a change in purpose.
                              • In part four of the session, we’ll delve into some of the complexities faced by professionals in relation to PPE and investment property in practice.

                              WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

                              Members should attend both if they encounter challenges when accounting for PPE and investment property, and also if they would like a general refresher about the topic.
                              Non-members should attend if they are studying accounting or if they are users of financial statements that want to understand better the meaning of disclosures relating to PPE and investment property.

                              Target Audience

                              This session is mainly targeted towards accounting professionals, but it will be also of great value to accountancy students.

                              SPEAKER'S PROFILE

                              Mr Paul Zammit is a financial reporting specialist at NM Group. Paul graduated in accounting at the University of Malta in 2008. Paul started his career in auditing, and switched to accountancy in 2012. Since 2017, Paul has specialised in financial reporting (IFRS and GAPSME). During the last seven years, Paul has been involved in several financial reporting advisory engagements and has also accumulated significant experience in lecturing financial reporting papers (including ACCA and ACA). Paul is currently a member of the MIA financial reporting committee.
                              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.
                              • 9 Jul 2024
                              • 09:15 - 12:30
                              • Online Webinar
                              Register
                              Registration Time: 09:00
                              Sessions Time: 09:15 - 12:30  including a 15-minute break
                              Speaker: Dr Gianluca Busuttil
                              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

                              The EU AI Act was approved by the European Parliament in March 2024, and aims to introduce a regulatory infrastructure that will primarily seek to manage and mitigate the risks arising from high-risk AI typologies, while prohibiting specific AI applications that have been deemed to be incompatible with the public interest. It is expected to define global policy around AI regulation. Compliance with the requirements of the AI is a requirement for any EU business or enterprise that is seeking to implement AI technologies into its workstreams – even within those workstreams which appear to be entirely traditional, and to both AI developers and persons looking to implement third-party AI technology into their processes.

                              SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                              This session will aim to introduce attendees to the core notions underpinning AI and its relevance to modern society, touching upon practical applications and key pain points which create a need for regulation. Focus will then shift to the provisions of the incoming EU AI Act and how it aims to regulate artificial intelligence to create trust and accountability without stifling innovation. The session will provide a practical analysis into the process of compliance, and the steps which a person falling within scope of the AI Act must follow in order to utilise AI technologies in a manner which is compliant with the requirements of the EU AI Act.

                              Why is the session of relevance to our members?

                              Members and non-members with a general interest in AI technology are encouraged to attend, particularly if they form part of any business that may fall within scope of the EU AI Act because it implements or interacts with AI technology

                                Target Audience

                                This session will aim to introduce attendees to the core notions underpinning AI and its relevance to modern society, touching upon practical applications and key pain points which create a need for regulation. Focus will then shift to the provisions of the incoming EU AI Act and how it aims to regulate artificial intelligence to create trust and accountability without stifling innovation. The session will provide a practical analysis into the process of compliance, and the steps which a person falling within scope of the AI Act must follow in order to utilise AI technologies in a manner which is compliant with the requirements of the EU AI Act.

                                Speaker's Profile

                                Dr Gianluca Busuttil is a senior manager within the Tax team at Deloitte Malta, specialising in AML/CFT and related areas of regulation. Since joining Deloitte, Gianluca has advised on AML/CFT considerations applicable to circumstances pertaining to potential tax crimes, and on the ML/TF risk exposure of high-profile persons within the Maltese gaming ecosystem.

                                EVeNT CPE COMPETENCies


                                3  Professional


                                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.
                                • 16 Jul 2024
                                • 09:15 - 12:30
                                • Online Webinar
                                Register
                                Registration Time: 09:00
                                Sessions Time: 09:15 - 12:30  including a 15-minute break
                                Speaker: Mr Saviour Bezzina
                                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

                                The EU VAT Directive 2006/112/EC  provides for various VAT exemptions which are transposed into the Fifth Schedule to the Maltese VAT Act Cap.406 of the Laws of Malta applicable to particular supplies of goods and services. The session will focus on the main VAT exemptions primarily:
                                • Exemptions with credit,
                                • Exemptions  Without Credit
                                • Exempt Intra community Acquisitions
                                • Exempt importation
                                  During the session we will discuss mainly the conditions and respective criteria which need to be satisfied in order for such exemptions to apply including the effect on the right of refund too. The importance is primarily two-fold; on one side one needs to ensure that the exemptions are only applied when all the applicable conditions are satisfied, hence avoiding under declaring any output VAT (with the respective implications of penalties and interest). On the other hand it is equally important to be aware of the applicability of the exemptions, which if not identified in a  timely manner might lead to the un-necessary imposition of VAT when not essentially required, hence potentially leading to over-charging on certain supplies with the respective implications on competitiveness.  

                                  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                  • Background Information
                                  • Exemptions with credit
                                  • Exemptions  Without Credit
                                  • Exempt Intra Community Acquisitions
                                  • Exempt Importations

                                  Why is the session of relevance to our members?

                                  Attendance is encouraged in order for participants to understand when VAT is due to be charged or not due to the applicability of a VAT Exemption (hence avoiding charging/self-charging VAT when there is an opportunity not to) and at the same time making sure that VAT Exemptions are not interpreted and applied incorrectly as it might prove to be costly. More importantly, the session will explain the theoretical basis and the respective practical implementation of VAT Exemptions enabling the participants to understand which are those factors/provisions which determine whether a supply is exempt or not any why. As always, active participation and questions from participants are encouraged and will be tackled and answered during the session itself making the session more useful and relevant for all those participants 

                                    Target Audience

                                    This course is ideal both to experienced personnel (directors, accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in VAT for a number of months/years, who may need to brush up their technical knowledge or fill in certain gaps and clarify certain issues relating to VAT Exemptions. It is also ideal for newcomers in the respective sectors who have an opportunity to get a very good theoretical and practical understanding of the main applicable VAT Exemptions and how (and when) these are applied in practice.

                                    Speaker's Profile

                                    Mr Saviour Bezzina is a Senior Manager responsible for indirect tax matters at the EY Malta office and forms part of EY’s Global Indirect Tax Network as a local knowledge contact. He is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance and lectures regularly on VAT and indirect tax matters. 

                                    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.
                                    • 17 Jul 2024
                                    • 09:15 - 12:30
                                    • Online Webinar
                                    Register
                                    Registration Time: 09:00
                                    Sessions Time: 09:15 - 12:30 (with a 15 min break)
                                    Speaker: Dr Elizabeth  Sammut Borg
                                    Venue: 
                                      Online Webinar

                                    Participation Fees 
                                    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

                                    In an era of heightened regulatory scrutiny, ensuring compliance is paramount for businesses. Our webinar on "The Compliance Monitoring Programme and Regulatory Reporting" addresses the core elements of effective compliance management. From understanding the critical role of compliance officers to exploring the intricacies of ongoing reviews, report creation for senior management, and meeting regulatory reporting requirements, this webinar is tailored to provide professionals with practical insights and strategies.

                                    Specific topics to be covered during the sessioN

                                    • The Role of the Compliance Officer
                                    • The Aim and Characteristics of the Compliance Monitoring Programme
                                    • Good Practices When Carrying Out Ongoing Reviews
                                    • Drawing Up Reports to Present to Senior Management
                                    • Regulatory Reporting Requirements

                                    WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

                                    The session is a great opportunity for all individuals to gain insight into the pivotal role of compliance officers, and gain practical insights into effective compliance monitoring and regulatory reporting—essential knowledge for professionals looking to enhance their expertise and contribute to organisational success in a regulated environment.

                                    Target Audience

                                    Corporate Service Providers and their officials, Compliance Officers, prospective CSPS and financial and legal professionals assisting CSPs.

                                    SPEAKER'S PROFILE

                                    Dr. Elizabeth Sammut Borg, a seasoned lawyer and compliance specialist, currently holds the
                                    position of Money Laundering Reporting Officer (MLRO) for both CSP and Retirement Pension
                                    Scheme companies. Previously, Elizabeth headed the the compliance and legal division as
                                    Director of Legal and Compliance at Dixcart Management Malta Limited, serving also as MLRO
                                    and Compliance Officer on companies licenced to offer CSP and trustee services.
                                    As a dedicated compliance specialist, Elizabeth focuses on navigating the intricate landscape
                                    of anti-money laundering and counter-financing of terrorism regulations as well as specialising
                                    in regulatory compliance for CSPs and trustees. Her extensive experience extends to serving
                                    as MLRO for CSPs, Trustees, and Fiduciaries, as well as retirement pension schemes
                                    companies. Beyond her role, Elizabeth provides AML training and guidance contributing to
                                    the development and enhancement of compliance standards within the industry.
                                    Dr Borg graduated as a lawyer in 2010, subsequently reading Master’s Degree in International
                                    Criminal Law, with the United Nations Interregional Crime Institute in Turin. Before joining
                                    Dixcart, Elizabeth served as an employment law prosecutor and also worked at the Court of
                                    the European Union in Luxembourg, as a legal jurist in the research and documentation
                                    department
                                    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.
                                    • 3 Sep 2024
                                    • 09:15 - 12:30
                                    • Online Webinar
                                    Register
                                    Registration Time: 09:00
                                    Sessions Time: 09:15 - 12:30  including a 15-minute break
                                    Speaker: Mr Clayton Degiorgio
                                    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

                                    Management accounting information plays a pivotal role in meeting the needs and expectations of the various stakeholders. By providing relevant and accurate data, accounting information enables stakeholders to make informed decisions, evaluate the efficiency of an entity, and engage effectively with the company. The use of appropriate management accounting techniques tailored to the organisation's activities and size enhances the usefulness of the information for stakeholders. Ultimately, the continuous development and ethical considerations in accounting practices are essential to address the diverse interests of stakeholders and ensure the usefulness of accounting information.

                                    SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                    • Internal and external stakeholders
                                    • Stakeholder value model
                                    • Understanding the needs of company stakeholders
                                    • What are the expectations of the various stakeholders?
                                    • Providing reliable accounting information to stakeholders
                                    • Ethical considerations
                                    • Case studies

                                    Why is the session of relevance to our members?

                                    This session aims to empower attendees with a comprehensive understanding of how the information provided by accountants plays a vital role for the diverse stakeholders within a company.

                                      Target Audience

                                      This session is designed for accounting professionals, equipping them with the knowledge and insights necessary to navigate the intricate expectations of diverse stakeholders within a company.

                                      Speaker's Profile

                                      Clayton Degiorgio – M. Accty. (Melit.), MIA, CPA
                                      Clayton has graduated as a qualified Accountant with a Distinction from the University of Malta in 2015 and is a Certified Public Accountant and a Member of the Malta Institute of Accountants.
                                      Having started his experience with one of the Big Four both within the Tax Department and Audit Department, he moved on to Accountancy related positions in the industry. In his experience as an in-house Accountant, Clayton has worked in the services, manufacturing and retail industries for eight years.
                                      He currently holds the position of Chief Financial & Operations Officer with a reputable Maltese company operating within the retail industry and has opened a company providing audit, tax, accounting and advisory services.

                                      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.
                                      • 25 Sep 2024
                                      • 09:15 - 12:30
                                      • Online Webinar
                                      Register
                                      Registration Time: 09:00
                                      Sessions Time: 09:15 - 12:30  including a 15-minute break
                                      Speaker: Dr Jeanette Calleja Borg 
                                      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

                                      A practical session going through the tax return for Companies and discussing how best to compile it.  The seminar will focus on the most relevant and also new  Tax Return Attachments (TRAs.)

                                      Specific topics to be covered during the session

                                      • Completing the tax return for companies 
                                      • Discussing relevant TRAs such as Dividend, Interest and any new updates and changes for YA 2024.

                                      Why is the session of relevance to our members?

                                      Helps in completing the tax returns for companies

                                      Target Audience

                                      Accountants, tax practitioners and CFOs of companies

                                      Speaker's Profile

                                      Dr Jeanette Calleja Borg is a practitioner in the area of tax compliance with over 18 years experience. She read for a Bachelor of Commerce, a Bachelor of Accountancy (Hons.), a Masters in Financial Services from the University of Malta and subsequently a Ph.D in Taxation from the School of Law, within the Centre for Commercial Legal Studies at Queen Mary, University of London. Her area of research was Cross Border Group Loss Relief in the EU. Dr. Calleja Borg has also been a guest researcher at the Institute for Austrian and International Tax Law in Vienna. Dr. Jeanette Calleja Borg is a member of the Malta Institute of Taxation Council a Member the Malta Institute for Accountants and sits on the direct tax committees of both institutes.

                                      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.
                                      • 31 Dec 2024
                                      • 00:00
                                      • Online Webinar
                                      Register
                                      Buy an unlimited bundle of CPE hours to benefit from a discounted rate.
                                      MIA Members: €280.00
                                      Non-MIA Members: €540.00
                                      Retired Members: €145.00
                                      Students: €215.00
                                      Purchasing the CPE Unlimited Bundle Scheme will allow you to attend any virtual CPE events held between 1st January 2024 till 31st December 2024 at no extra charge. Hours purchased through this scheme cannot be used to attend online conferences, face to face conferences and events, events which are already discounted and events which are held in conjunction with third parties.
                                      Once having purchased a CPE Unlimited Bundle, place your booking for each respective online CPE event by selecting the free of charge “Unlimited Bundle Scheme” registration type.
                                      Terms and conditions apply.



                                                   

                                    Contact Us

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                                    E-mail: info@miamalta.org

                                    Tel. +356 2258 1900

                                    © MALTA INSTITUTE OF ACCOUNTANTS, 2024