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Upcoming events

    • 3 Aug 2021
    • 19:00 - 23:00 (UTC+02:00)
    • Reef Club Westin Dragonara Resort
    Registration is closed

    Location: Reef Club - Westin Dragonara Resort

    Time: 19:00 - 23:00

    Free event - Attendance only by registration. This event is open only for those members who joined the Institute in 2020.

    Please register your attendance by not later than 16 July 2021.

    In line with the current COVID-19 guidelines, a Covid-19 vaccination certificate must be presented upon entry to the event. If you are pregnant, a negative result of a PCR test taken 72 hours before the event would suffice.

    Covid-19 certificates are only available 15 days after taking your final vaccine dose.

    • 1 Sep 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Depending on the COVID-19 situation, CPE might be held face to face. 
    Registration Time: 09:00
    Sessions Time:09:15 - 12:30  including a 15-minute break
    Speaker: Mr David Cauchi
    Venue: Online Webinar
    *Group bookings for 3 or more participants available.
    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

    BACKGROUND INFORMATION

    With already 3 years post implementation, the General Data Protection Regulation (GDPR) remains one of the main challenges faced by businesses in today's digital and data-oriented environment. Whether a small retail outlet with online presence or a larger organization, the use of personal data concerning your customers or even employees is common in your daily business activities and relationships, thus requiring your efforts to ensure conformity with the GDPR.

    OBJECTIVES OF THE SESSION

    This session aims to provide the audience a practical understanding of the main concepts in data protection laws as well as the necessary steps to enhance your level of compliance and minimize the GDPR-related risks.

    TOPICS ON THE AGENDA

    - Why GDPR and privacy
    - What is personal data
    - Main roles and stakeholders
    - Lawful processing and Consent
    - Principles of information handling
    - Transparency and privacy notices
    - Data Subjects' rights
    - Accountability, and Record-Keeping
    - Internal Policies and Procedures
    - Onboarding Service Providers
    - Data Transfers
    - DPIA and other privacy assessments
    - Retention of data
    - Security and Privacy by Design
    - Dealing with Data Breaches and Claims
    - Appointment of DPO
    - Identifying and prioritizing your risks
    - Towards Privacy Excellence (culture, training, audit and control)

    TARGET AUDIENCE

    This session is intended for persons with Decision-Making or Advisory Roles within organizations, including Top Management, Business Entrepreneurs, Legal, Compliance and Risk Managers, Data Protection Officers and other employees responsible for the handling of privacy matters within organizations.

    SPEAKER'S PROFILE

    David Cauchi is a seasoned data protection practitioner with over 17 years of experience in the field. He started his career in the data protection field when he joined the Information and Data Protection Commissioner after graduating in Management in 2003.
    Throughout these years he developed a passion and also expertise in the field, particularly in handling casework, investigations and audits, international and cross-border matters, providing guidance and raising awareness on data protection to the various sectors, including banking and financial services, online gaming, employment, law enforcement and regulatory bodies, NGOs, and also the public at large.
    David was also actively involved in EU fora, in particular the Coordinated Supervision of EU large-scale information systems, having also served as Chair of the Schengen Supervision Coordination Group.
    He moved to the private sector in 2020, where he leads the privacy function for an online gaming corporate. David is also a Certified Practitioner and Privacy Manager, having obtained the relevant qualifications from PDP Training and IAPP respectively. 

    EVENT CPE COMPETENCES

    3 Hours Professional

    online TERMS AND CONDITIONS

    Terms and conditions apply.

    DISCLAIMER

    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 2 Sep 2021
    • 09:30 - 11:30 (UTC+02:00)
    • Online Webinar
    Register
    Depending on the COVID-19 situation, CPE might be held face to face. 
    Registration Time: 09:15
    Sessions Time: 09:30 - 11:30  no break time
    Speaker: Mr Christian Vella
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €28.00
    Non-MIA Members: €50.00
    Retired Members: €15.00
    Students: €20.00

    *Group bookings for 3 or more participants available.

    BACKGROUND INFORMATION

    There are several tax implications which tax practitioners need to consider in the context of intellectual property owning companies.

    OBJECTIVES OF THE SESSION

    During this session, we shall go through and analyse the Malta income tax considerations relevant to intellectual property by reference to the provisions relating to the taxation of income, taxation of capital gains and tax deductions.

    TOPICS FOR THE SESSION

    • What constitutes intellectual property?
    • Taxation of income derived from intellectual property
    • Taxation of capital gains derived upon the transfer of intellectual property
    • Tax accounting considerations
    • Tax deductions
    • Other considerations

    TARGET AUDIENCE

    Tax professionals

    SPEAKER'S PROFILE

    Christian Vella joined Deloitte Malta in 2012 and currently forms part of the tax advisory and tax compliance department within the Deloitte Malta tax practice. Chris currently focuses on tax advisory engagements mainly in relation to shareholder restructuring exercises, general tax advisory and compliance services as well as due diligence engagements

    EVENT CPE COMPETENCES

    2 Hours Core

    TERMS AND CONDITIONS

    Terms and conditions apply.

    DISCLAIMER

    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 3 Sep 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Depending on the COVID-19 situation, CPE might be held face to face. 
    Registration Time: 09.00
    Sessions Time: 09.15 - 12.30 incl 15min 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

    Shipping, Yachting and Aviation are three thriving sectors of the Maltese economy which give rise to numerous transactions carried out by Maltese and foreign entities involved in these local sectors. Such transactions are likely to trigger Maltese VAT implications in some shape or form including registration, compliance, chargeability, filing and other implications. Hence it is of utmost importance that one is aware of any Maltese VAT implications arising from such transactions in order to take the appropriate actions in a timely and correct manner. Failure to do so might prove to be costly resulting in potential incorrect pricing, under/over declaration of output/input VAT, late registrations/invoicing/filing and other implications.

    Objectives of the Session

    The objective of the session is to identify the main provisions in the Maltese VAT Act Cap.406 of the Laws of Malta and the EU VAT Directive 2006/112/EC applicable to these sectors and discuss the correct manner in which such provisions are to interpreted from a Maltese VAT perspective. In order to do so, apart from the respective legislations, reference will also be made to relevant CJEU Cases, VAT Department Guidelines, Council Implementing Regulations and other relevant literature.

    Topics on the Agenda

    • Background Information (inc. Transaction types: Domestic/ICAs/ICSs/Exports/Imports)
    • Taxable Person (inc. VAT Registration requirements)
    • Goods or Services (inc. reference to Yacht Leasing issues)
    • Place of supply (inc. reference to use and enjoyment provisions)
    • VAT Exemptions (inc. Qualifying Vessels/Aircraft
    • VAT Chargeability (inc. Reverse Charge Mechanism)

    Target audience

    This course is ideal both to experienced personnel (directors, accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in the sectors 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 certain transactions) as well as newcomers in the respective sectors (who have an opportunity to get a very good theoretical and practical understanding of the main applicable VAT concepts) .

    Speakers profile

    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 joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. 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. 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 joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. 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. Saviour was awarded the 2007 MIA prize as the best student who graduated in the Bachelor of Accountancy (Hons) Degree Course Group 2004/2006.

    EVENT CPE COMPETENCES

    3 Hour Core

    WEBINAR TERMS AND CONDITIONS

    Terms and conditions apply

    DISCLAIMER

    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 14 Sep 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Depending on the COVID-19 situation, CPE might be held face to face. 
    Registration Time: 09.00
    Sessions Time: 09.15 - 12.30 incl 15min break
    Speaker: Ms Sonia Brahmi
    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’s Directive on Administrative Cooperation in the field of taxation (2011/16/EU) was first adopted in 2011 “… to give Member States the power to efficiently cooperate at international level to overcome the negative effects of an ever-increasing globalization”. The scope of this directive (DAC) has since been extended many times to include information on financial accounts (DAC2), on tax rulings and advance pricing agreements (DAC3), on country-by-country reports (DAC4), on beneficial ownership (DAC5) and on reportable cross-border arrangements (DAC6). Last summer, the EU Commission proposed a sixth extension (“DAC7”) to the directive, to extend the EU tax transparency rules to digital platforms, which has been approved by the EU Parliament in March 2021. In the meantime, the EU Commission has also published a roadmap for a seventh extension (DAC8), focusing this time on increasing transparency regarding crypto-assets and e-money.

    Objectives of the Session

    This training session aims at exploring the key features and implications of DAC7 and the purpose and potential scope of the DAC8 initiative

    Topics on the Agenda

    1. DAC7: Digital platform and exchange of information
    Purpose, scope and practical implications
    2. DAC8 – Tax transparency in the crypto world

    Target audience

    Tax practitioners, Legal Advisors, Accountants, Compliance Managers and Officers, MLROs, Business Managers and supporting employees.

    Speakers profile

    Sonia Brahmi is the Legal Executive at MJM Europe. She specialises in tax transparency and international taxation, advising financial institutions on the implementation of the FATCA-IGA and CRS regulations as well as the legislations implementing ATAD I/II and DAC6. She provides staff training, advises on implementation programmes and reporting, and provides health-check services. Sonia graduated from the Universities Paris XI and Paris II Pantheon-Assas, specialising in business law and obtained a Master’s degree in taxation and corporate law at the University of Orléans in 2008. She also read for the Master of Arts in Financial Services at the University of Malta and submitted a thesis on the “Recent Developments in the move towards more global transparency and enhanced mutual assistance in direct tax matters”. She practiced international corporate tax law in France and Malta. Since 2015, Sonia has been focusing on tax transparency and practiced in Jersey and in Malta.

    EVENT CPE COMPETENCES

    3 Hour Core

    WEBINAR TERMS AND CONDITIONS

    Terms and conditions apply

    DISCLAIMER

    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 15 Sep 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Depending on the COVID-19 situation, CPE might be held face to face. 
    Registration Time: 09:00
    Sessions Time:09:15 - 12:30  including a 15-minute break
    Speaker: Mr Kevin Vassallo
    Venue: Online Webinar
    *Group bookings for 3 or more participants available.
    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

    BACKGROUND INFORMATION

    A Non-current asset is a resource whose value is expected to be recovered over a period of more than 12 months through use or through sale within the next 12 months after reclassification under IFRS 5. Non-current assets include Property, Plant and Equipment under IAS 16, Intangible Assets under IAS 38, Investment Property under IAS 40, Biological Assets under IAS 41, Tax Assets under IAS 12 and Financial Assets under IFRS 9.

    OBJECTIVES OF THE SESSION

    The seminar will serve to highlight the similarities and the differences in the accounting rules of recognition, measurement, presentation and disclosure under the relevant standards for tangible, intangible, financial and tax assets together with the re-classification rules of IFRS 5 for assets that were held for use and are henceforth held for sale.

    TARGET AUDIENCE

    This seminar is intended for practitioners in industry, students and all those in the profession.

    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 Head of Treasury 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 for the past 25 years having started off with the Malta Institute of Accountants and moved on to BPP and subsequently AIM Academy. His areas of expertise include accounting and financial management and he has in the past lectured subjects F2, F3, F7, F9 and SBR for ACCA tutor as well as related subjects in ACA and various MBA programmes.

    EVENT CPE COMPETENCES

    3 Hours Core

    online TERMS AND CONDITIONS

    Terms and conditions apply.

    DISCLAIMER

    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 16 Sep 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Depending on the COVID-19 situation, CPE might be held face to face. 
    Registration Time: 09:00
    Sessions Time:09:15 - 12:30  including a 15-minute break
    Speaker: Mr Karl Grech
    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

    Strong leadership is the critical foundation for any organisation. It ensures goals are achieved on time, empowers individual employees, motivates teams to work in harmony, and generates a vision for future growth. Yet, it can be difficult to establish yourself as an influential leader.
    Statistics indicate that ineffective leadership is attributed to not having a clear leadership style. This course will enable you to adopt the qualities of an effective leader and communicate more constructively with your team by adjusting your behavioral style to meet the needs of employees. As a result, you’ll be better able to facilitate meetings smoothly, engage in constructive one-on-one conversations and ultimately, build rapport among colleagues.

    OBJECTIVES OF THE SESSION

    • Identify the qualities of an effective leader.
    • Make the mental shift from individual productivity to influencing others.
    • Recognise style differences in others and cater to their preferences.
    • Build rapport using verbal and nonverbal messages.
    • Conduct constructive one-on-ones.
    • Give positive and negative feedback to different styles.
    • Develop individual motivation approaches for employees.
    • Facilitate a meeting effectively.

    TOPICS ON THE AGENDA

    • Understanding what behaviour creates an effective leader
    • Learning the four behaviour styles and uncovering why these styles of leadership matter
    • Mapping the nonverbal ways humans communicate makes, to identify the subtle messages
    • Developing methods of becoming a more open, attentive listener
    • Being more constructive while giving negative and positive feedback or conducting one-on-ones

    TARGET AUDIENCE

    This program is appropriate for manager-leaders who want to learn more effective methods of building rapport with colleagues and leading in a way that is motivational and influential.

    SPEAKER'S PROFILE

    Karl is a Performance Coach helping clients discover their untapped potential and nourishing it in a way that maximizes their performance by improving how they connect, communicate and collaborate at work. Karl supports manager-leaders to develop habits to manage stress and bounce back from challenging situations, to achieve professional and personal success! whilst achieving a healthy work-life balance in their lives. Karl is an Associate Certified Coach (ACC) award with the International Coaching Federation (ICF).

    EVENT CPE COMPETENCES

    3 Hours Professional

    online TERMS AND CONDITIONS

    Terms and conditions apply.

    DISCLAIMER

    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 17 Sep 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Depending on the COVID-19 situation, CPE might be held face to face. 
    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

    Microinvest is a scheme provides a Tax Credit for business owners/self-employed persos who invest in their business by innovation, expansion or implementing development in their operations. This scheme applies on new or refurbished offices, salaries and increments, equipment, machinery and others.

    OBJECTIVES OF THE SESSION

    This session aims at discussing the MIcroinvest Scheme and the way the business owners can make the most benefit from this scheme.

    TOPICS ON THE AGENDA

    • Objectives of the Microinvest Scheme
    • Tax Credits under the Microinvest Scheme
    • Eligibility
    • Qualifying Costs
    • Application Form

    TARGET AUDIENCE

    Accountants and tax practitioners as well as business owners and self-employed persons.

    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 COMPETENCES

    3 Hours Core

    online TERMS AND CONDITIONS

    Terms and conditions apply.

    DISCLAIMER

    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 28 Sep 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Depending on the COVID-19 situation, CPE might be held face to face. 
    Registration Time: 09.00
    Sessions Time: 09:15 - 12.30 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 seminar will discuss the crime of tax evasion putting it in the context of the framework of Malta’s legal framework regulating Prevention of Money Laundering. The seminar will discuss the peculiarities of the Maltese Tax Systems and how these peculiarities dovetail with Malta’s criminal laws.

    Objectives of the session

    The seminar will take the audience through provisions in our tax laws aimed at penalizing tax offences explaining the implications of these provisions for criminal law purposes, prevention of money laundering laws especially.

    TOPICS ON THE AGENDA

    • Tax Evasion, Tax Avoidance and Tax Mitigation
    • The Evolution of the Concept of Tax Fraud
    • Taxation and the Criminal Code
    • Taxation, STR and the MDR

    Target Audience

    Accountants, Auditors and other subject persons

    Speaker's Profile

    Robert 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 COMPETENCES

    3 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, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 29 Sep 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Depending on the COVID-19 situation, CPE might be held face to face. 
    Registration Time: 09:00
    Sessions Time:09:15 - 12:30  including a 15-minute break
    Speaker: Mr Giancarlo Millo
    Venue: Online Webinar
    *Group bookings for 3 or more participants available.
    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

    BACKGROUND INFORMATION

    Corporate scandals and misconduct in the workplace will always be around. No strategy or set of controls can ever completely shield a company to the risk of fraudulent behavior. But a lesson that often needs repeating and relearning is that how you conduct the internal investigation can be as critical as the effect of the underlying misdeed itself. A good internal investigation can make the difference between a problem that is caught early and headed off and one that spirals out of control into a massive fiasco.

    OBJECTIVES OF THE SESSION

    The session will explore how internal auditors are uniquely positioned within an organisation, offering a degree of independence and expertise that can be critical to ensuring that an internal investigation is handled properly. Performing a good investigation is hard work and requires training, skill, experience and extreme diligence. A properly conducted investigation can boost morale within the organisation by showing that people will be treated fairly, even in difficult crisis situations. A thorough internal investigation can be the best response to a crisis situation, keeping in mind that if performed incorrectly it could however make the original problem even worse!

    TOPICS ON THE AGENDA

    - The case for internal vs external investigations
    - The link with fraud and whistleblowing policies and the Compliance function
    - Preparing for and conducting an internal investigation
    - Root cause analysis, digital forensics and other investigation techniques
    - Effective communication of internal investigation results

    TARGET AUDIENCE

    This session is targeted at internal audit practitioners and students.

    SPEAKER'S PROFILE

    Giancarlo Millo FIA, CPA, CIA, CISA, CRISC, MBA (Fin) is the Group Chief Internal Auditor at Mizzi Organisation, a conglomerate of business units spanning a broad portfolio of business interests and industry sectors including automotive, tourism and leisure, manufacturing and retail, real estate, and mechanical and engineering contracting. Mr Millo previously held the post of Deputy Group Head Internal Audit at FIMBank plc, also responsible for IT assurance and advisory services within the group. He is a Past President of the ISACA Malta Chapter and has been invited to deliver talks on internal audit and IT audit subjects both locally and overseas.

    EVENT CPE COMPETENCES

    3 Hours Core

    online TERMS AND CONDITIONS

    Terms and conditions apply.

    DISCLAIMER

    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 30 Sep 2021
    • 10:00 - 12:15 (UTC+02:00)
    • Online Webinar
    Register
    Depending on the COVID-19 situation, CPE might be held face to face. 
    Registration Time: 09:45
    Sessions Time:10:00 - 12:15  including a 15-minute break
    Speaker: Mr Christopher Cardona
    Venue: Online Webinar
    *Group bookings for 3 or more participants available.
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €28.00
    Non-MIA Members: €50.00
    Retired Members: €15.00
    Students: €20.00

    BACKGROUND INFORMATION

    IFRS 17 is the new IFRS for insurance contract accounting which supersedes the currently applicable IFRS 4. It is effective from 1 January 2023 (subject to EU endorsement). It is a revolutionary standard and the transition will have a significant pervasive impact on insurers, including their financial statements, key performance indicators, financial reporting process, systems and operations.

    OBJECTIVES OF THE SESSION

    The objective of this session is to consider salient technical and operational implications of IFRS 17, as well as common issues and implementation challenges being faced by the insurance industry.

    TOPICS ON THE AGENDA

    • Technical implications of IFRS 17
    • Operational and implementation challenges

    TARGET AUDIENCE

    People working in the insurance sector (accountants, actuaries, IT professionals, Board members and Audit Committee members)

    SPEAKER'S PROFILE

    Christopher is a Partner at PwC in Malta. He joined the firm’s assurance practice in 2008 after completing his studies at the University of Malta, where he presently lectures on insurance related matters on a part time basis. Over the years he has specialised in servicing the insurance industry having worked on a range of assignments, including audits, accounting, regulatory and advisory engagements on a number of local and foreign, life and non-life principals as well as captive (re)insurance companies.
    He has been actively involved in the run up to IFRS17, and is part of the PwC network’s team of experts. Over the past 4 years he has delivered training and other non-audit assignments relating to the impact of the standard, including the delivery of a number of client-specific, gap assessment workshops and accounting conversion assignments to Maltese-registered insurers.
    He is a Fellow member of the Malta Institute of Accountants and a member of the Financial Services Committee and Insurance Working Group.

    EVENT CPE COMPETENCES

    2 Hours Core

    online TERMS AND CONDITIONS

    Terms and conditions apply.

    DISCLAIMER

    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 5 Oct 2021
    • 13:30 - 16:45 (UTC+02:00)
    • Online Webinar
    Register

    Depending on the COVID-19 situation, CPE might be held face to face. 

    Registration Time: 13:15
    Sessions Time:13:30 - 16:45  including a 15-minute break
    Speaker: Mr Kevin Vassallo
    Venue: Online Webinar
    *Group bookings for 3 or more participants available.
    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

    BACKGROUND INFORMATION

    IFRS 5 - Non-Current Assets held for sale and Discontinued Operations outlines the accounting for non-current assets held for sale (or for distribution to owners). In general terms, assets (or disposal groups) held for sale are not depreciated, they are measured at the lower of carrying amount and fair value less costs to sell and are presented separately in the statement of financial position. Specific disclosures are also required for discontinued operations and disposals of non-current assets.
    IFRS 5 achieves substantial convergence with the requirements of US SFAS 144 Accounting for the Impairment or Disposal of Long-Lived Assets with respect to the timing of the classification of operations as discontinued operations and the presentation of such operations. With respect to long-lived assets that are not being disposed of, the impairment recognition and measurement standards in SFAS 144 are significantly different from those in IAS 36 Impairment of Assets. However those differences were not addressed in the short-term IASB-FASB convergence project.
    IFRS 5 was issued in March 2004 and applies to annual periods beginning on or after 1 January 2005.
    TOPICS ON THE AGENDA

    • Objective and scope of the standard
    • Classification of non-current assets or disposal groups as held for sale or as held for distribution to owners
    • Measurement of non-current assets or disposal groups classified as held for sale
    • Presentation and disclosure

    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 Head of Treasury 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 for the past 25 years having started off with the Malta Institute of Accountants and moved on to BPP and subsequently AIM Academy. His areas of expertise include accounting and financial management and he has in the past lectured subjects F2, F3, F7, F9 and SBR for ACCA tutor as well as related subjects in ACA and various MBA programmes.

    EVENT CPE COMPETENCES

    3 Hours Core

    online TERMS AND CONDITIONS

    Terms and conditions apply.

    DISCLAIMER

    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 6 Oct 2021
    • 13:30 - 16:45 (UTC+02:00)
    • Online Webinar
    Register
    Depending on the COVID-19 situation, CPE might be held face to face. 

    Registration Time: 13.15
    Session Time: 13.30 - 16.45 incl 15min break
    Speaker: Mr Ray Micallef
    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
    Envisage a crisis that forces your company’s employees to change the way they work almost
    overnight.
    Although initial fears that the pressure would be too great, you find out that this new way of working
    could be a blueprint for the longer term.
    That’s what leaders of many companies around the globe are finding as they respond to the pandemic.
    Even before the current pandemic, changing technologies and new ways of working were disrupting
    jobs and the skills employees need to do them.
    In 2017, the McKinsey Global Institute estimated that as many as 375 million workers—or 14% of the
    global workforce—would have to switch occupations or acquire new skills by 2030 because of
    automation and artificial intelligence.
    In a recent McKinsey Global Survey, 87% of executives said they were experiencing skill gaps in the
    workforce or expected them within a few years. But less than half of respondents had a clear sense of
    how to address the problem.
    The coronavirus pandemic has made this question more pressing!
    Workers across industries must figure out how they can adapt to rapidly changing conditions, and
    companies have to learn how to match those workers to new roles and activities.
    This dynamic is about more than remote working—or the role of automation and AI. It’s about how
    leaders can reskill and upskill the workforce to deliver new business models in the post-pandemic era.
    To meet this challenge, companies should craft a talent strategy that develops employees’ critical
    digital and cognitive capabilities, their social and emotional skills, and their adaptability and resilience.
    Now is the time for companies to double down on their learning budgets and commit to reskilling.
    Developing this muscle will also strengthen companies for future disruptions.

    TOPICS ON THE AGENDA

    • Identify the skills gaps that organisations are facing
    • Analyse how the situation can evolve and forecast for that eventuality
    • Appreciate the different scenarios that could present and how these can impact an economy
    • Understand the importance of being prepared as a company for remote working using the latest technologies
    • Comprehend the importance of planning and implementing the changes needed without disturbing the     modus operandi of the organisation

    Target audience

     Accountants, Auditors, Entrepreneurs, Practitioners,
    Professionals seeking to enhance their Continuous Professional Development

    Speakers profile

    Mr. Micallef is a business, insurance and healthcare professional with a career spanning ten years in the healthcare sector, and over twenty years of which in insurance and financial services management.
    He is an Associate of the Chartered Insurance Institute (UK) and a Chartered Insurer. He holds a master’s degree in business administration (Henley Management College UK) authoring his theses on “The Key Elements for Growth in the Private Medical Insurance Sector”.
    Mr. Micallef’s experience as an insurance and business trainer spans over 18 years as a visiting lecturer at the Malta Insurance Training Centre, the Global College, The London School of Commerce, STC College, Learnkey Institute, the Gulf Insurance Institute (Bahrain and Saudi Arabia), the Malta Chamber of Commerce (LCCIEB), RISC Institute, Leoron, and Arizona Computer Services pvt. Ltd, delivering customized workshops for various companies in the UAE and the Kingdom of Saudi Arabia.
    Furthermore, he has managed to increase his network of institutions in the Gulf area and has developed and delivered several workshops for a diverse audience in medical insurance and provided tuition for CII subjects in Private Medical Insurance, Claims Management, Economics and Insurance Law. He also lectures Information systems in Business, Economics and Business administration, Business Ethics, Risk Management and Capital Adequacy, and Customer Services.
    Mr Micallef has been lecturing in the GCC region, as a senior lecturer, since 2014, and has accumulated a vast experience in lecturing different Business Strategy, Management, Marketing, Human Resources, Insurance and Supply Chain Management subjects as short or long courses, on behalf of various institutions in the region.

    EVENT CPE COMPETENCES

    3 Hour Professional

    WEBINAR TERMS AND CONDITIONS

    Terms and conditions apply

    DISCLAIMER

    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 7 Oct 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Depending on the COVID-19 situation, CPE might be held face to face. 
    Registration Time: 09:00
    Sessions Time: 09:15 - 12:30 including a 15-minute break
    Speaker: Ms Melissa Mercieca
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €40.00
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00

    *Group bookings for 3 or more participants available.

    Background Information


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

    Objectives of the session

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

    TOPICS ON THE AGENDA

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

    • An introduction to iGaming in Malta and other countries

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

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

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

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

    Target Audience

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

    Speaker's Profile

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

    EVENT CPE COMPETENCES

    3 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, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 12 Oct 2021
    • 13:30 - 16:45 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 13:15
    Sessions Time:13:30 - 16:45  including a 15-minute break
    Speaker: Mr Kevin Vassallo
    Venue: Online Webinar
    *Group bookings for 3 or more participants available.
    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

    BACKGROUND INFORMATION

    IFRS 11 Joint Arrangements outlines the accounting by entities that jointly control an arrangement.

    A joint arrangement is an arrangement of which two or more parties have joint control i.e. contractually agreed sharing of control which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing control. Arrangements subject to such joint control are classified as either a joint venture (representing a share of net assets and equity accounted) or a joint operation (representing rights to assets and obligations for liabilities, accounted for accordingly).

    OBJECTIVES OF THE SESSION

    IFRS 11 was issued in May 2011 and applies to annual reporting periods beginning on or after 1 January 2013. It supersedes IAS31 Interests n Joint Ventures and SIC 13 – Jointly Controlled Entities – Non Monetary Contributions by Venturers.

    TARGET AUDIENCE

    This seminar is intended for practitioners who deal with business ventures of this form as well as other professionals who make use of financial information relating to these types of entities.

    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 Head of Treasury 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 for the past 25 years having started off with the Malta Institute of Accountants and moved on to BPP and subsequently AIM Academy. His areas of expertise include accounting and financial management and he has in the past lectured subjects F2, F3, F7, F9 and SBR for ACCA tutor as well as related subjects in ACA and various MBA programmes.

    EVENT CPE COMPETENCES

    3 Hours Core

    online TERMS AND CONDITIONS

    Terms and conditions apply.

    DISCLAIMER

    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 14 Oct 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 09:00
    Sessions Time: 09.15 - 12:30 (including a 15 minute coffee break)
    Speakers: Mr John Scicluna


    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 terms of the Regulations, the core function of the MLRO is to deal with any information, knowledge or suspicion of money laundering, terrorist financing and the proceeds of criminal activity – and to properly disclose such matters to the Financial Intelligence Analysis Unit (FIAU). The MLRO is also responsible for responding promptly to information requests from the FIAU, as well as other competent and law enforcement authorities.
    MLROs are under increasing pressure to retain, maintain and enhance their skills and knowledge. This is highlighted further by the personal accountability measures recently introduced in the PMLFTR.
    OBECTIVES OF THIS SESSION
    a. An explanation of what is expected of the MLRO;
    b. Practical ways to comply with salient legislative provisions and meet regulatory expectations;
    c. Guidance on how to deal with Suspicious Transaction Reports and conduct an internal analysis;
    d. An understanding of the challenges faced in executing the role.
    TOPICS ON THE AGENDA
    • The roles and responsibilities of the MLRO;
    • MLRO needs and requirements;
    • The key characteristics of an MLRO;
    • Being effective.

    TARGET AUDIENCE

    The session is primarily addressed to recently appointed as well as established Money Laundering Reporting Officers, Designated Employees, and other staff members forming part of a Subject Person’s compliance function.
    SPEAKER'S PROFILE
    John Scicluna is Head of Compliance of WH Partners. A career banker for 38 years, John has held posts in many areas of one of the largest banks in Malta, 17 of which were as Head of Financial Crime – Money Laundering Reporting Officer. He is a seasoned financial crime compliance specialist, focusing AML/CFT. He formed part of the European Banking Federation Prevention of Money Laundering and Fraud Committee on behalf of the Malta Bankers’ Association. He was also assigned roles within the Internal Audit Department managing investigative and analytical assignments. John formed part of the interviewee teams during MONEYVAL’s national assessments.
    John is a visiting speaker in a number of local and international seminars and training events covering AMLCFT and financial crime related topics.

    EVENT CPE COMPETENCES

    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, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 15 Oct 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Depending on the COVID-19 situation, CPE might be held face to face. 
    Registration Time: 09:00
    Sessions Time: 09:15 - 12:30 including a 15-minute break
    Speaker: Mr David Leone Ganado
    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


    Items of income and expenditure must be recognised in profit or loss on an accruals basis, and income tax is no different. However, 'current tax' is computed on an entity's taxable income, rather than its accounting profit or loss; this is where 'deferred tax' comes in. Deferred tax is, in its simplest form, the application of the accruals concept to income taxes that are payable or recoverable in future periods.

    Objectives of the session

    This 3 hour session is relevant to both the IFRS and GAPSME accounting frameworks and, through the use of numerical examples, will address the key considerations relevant to the recognition and measurement of deferred tax assets and liabilities, including conditions that need to be satisfied for a deferred tax asset to be recognised.

    TOPICS ON THE AGENDA

    • The income tax components: current and deferred tax
    • Temporary differences and their implications on deferred tax
    • Measurement of deferred tax on temporary differences
    • Tax losses and credits carried forward
    • Deferred tax implications arising from business combinations

    Target Audience

    This seminar is intended for accounting professionals.

    Speaker's Profile

    David spent over 20 years at a Big 4 firm, initially carrying out external audits before spending 12 years specialising in, and providing advice on, technical accounting matters under IFRS and local GAAP. He sits on the MIA's Financial Reporting Committee, has contributed significantly to the MIA's development of GAPSME as well as its guidance note on the accounting implications arising from the Consolidated Group (Income Tax) Rules, and has more than 14 years of experience in delivering seminars on financial accounting. He is a fellow of the MIA and ACCA, holds a CPA warrant, and is the founder of Accounting Advice by David Leone Ganado.

    EVENT CPE COMPETENCES

    3 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, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 19 Oct 2021
    • 13:30 - 15:30 (UTC+02:00)
    • Online Webinar
    Register
    Depending on the COVID-19 situation, CPE might be held face to face. 
    Registration Time: 13:15
    Sessions Time: 13:30 - 15:30  no break time
    Speaker: Mr David Cauchi
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €28.00
    Non-MIA Members: €50.00
    Retired Members: €15.00
    Students: €20.00
    *Group bookings for 3 or more participants available.

    BACKGROUND INFORMATION

    Following the coming into effect of the GDPR in 2018, as expected, there was a consistent increase in sanctions and enforcement action taken by EU Data Protection Supervisory Authorities. Apart from the powers to impose administrative fines up to a maximum of 20million or 4% of the annual turnover, Supervisory Authorities have additional enforcement tools which they can use when the violations do not require a sanction, such as the issuing of specific orders, reprimands and bans on processing operations. In addition, the GDPR also provides direct remedies for individuals which can be availed of even without involving the Supervisory Authorities.

    OBJECTIVES OF THE SESSION

    To provide a better understanding of the GDPR enforcement process and landscape.  

    ToPICS FOR THE SESSION

    Supervisory Authorities
    - Role and Competences
    - Cooperation Mechanism
    - Enforcement Powers and Sanctions
    Remedies for data subjects
    - Right to lodge a complaint
    - Judicial Remedies
    - Right to Compensation
    - Growing trend in claims and class action
    Fines in numbers
    - Major sanctions
    - Statistics

    TARGET AUDIENCE

    This session is intended for persons with Decision-Making or Advisory Roles within organizations, including Top Management, Business Entrepreneurs, Legal, Compliance and Risk Managers, Data Protection Officers and other employees responsible for the handling of privacy matters within organizations.

    SPEAKER'S PROFILE

    David Cauchi is a seasoned data protection practitioner with over 17 years of experience in the field. He started his career in the data protection field when he joined the Information and Data Protection Commissioner after graduating in Management in 2003.
    Throughout these years he developed a passion and also expertise in the field, particularly in handling casework, investigations and audits, international and cross-border matters, providing guidance and raising awareness on data protection to the various sectors, including banking and financial services, online gaming, employment, law enforcement and regulatory bodies, NGOs, and also the public at large.
    David was also actively involved in EU fora, in particular the Coordinated Supervision of EU large-scale information systems, having also served as Chair of the Schengen Supervision Coordination Group.
    He moved to the private sector in 2020, where he leads the privacy function for an online gaming corporate. David is also a Certified Practitioner and Privacy Manager, having obtained the relevant qualifications from PDP Training and IAPP respectively.

    EVENT CPE COMPETENCES

    2 Hours Professional

    TERMS AND CONDITIONS

    Terms and conditions apply.

    DISCLAIMER

    By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 22 Oct 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Depending on the COVID-19 situation, CPE might be held face to face. 
    Registration Time: 09:00
    Sessions Time: 09:15 - 12:30 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


    Budget 2022 will surely play an important part in Malta’s recovery. This session will cover measures that will be discussed in the much anticipated budget speech that will be introduced for 2022.

    Objectives of the session

    To provide attendees with an update in relation to the measures put forward by the Budget Speech.

    TOPICS ON THE AGENDA

    - Changes to the Income Tax Act and subsidiary legislation
    - Changes to the VAT Act
    - Other relevant developments

    Target Audience

    Accountants, finance personnel and lawyers

    Speaker's Profile

    Robert 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 COMPETENCES

    3 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, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
    If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
    Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


    • 25 Oct 2021
    • 13:30 - 15:45 (UTC+02:00)
    • Online Webinar
    Register
    Depending on the COVID-19 situation, CPE might be held face to face. 
    Registration Time: 13:15
    Sessions Time: 13:30 - 15:45  (15 min break time)
    Speakers: Mr Luca Pace & Mr Ian Zahra
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €28.00
    Non-MIA Members: €50.00
    Retired Members: €15.00
    Students: €20.00

    *Group bookings for 3 or more participants available.

    BACKGROUND INFORMATION

    The Highly Qualified Persons Rules, Subsidiary Legislation 123.126 were originally introduced with effect from 1 January 2010 and currently aim at attracting highly qualified persons to occupy certain eligible offices within companies licensed and/or recognised by a number of governmental bodies through which such individuals are, subject to a number of conditions, taxed at a flat rate of 15% on their employment income. Following the latest changes to the Highly Qualified Persons Rules (in terms of Legal Notice 29 of 2021), a number of amendments were introduced with retroactive effect from 31 December 2020 in relation to the applicable benefits under this scheme.

    OBJECTIVES OF THE SESSION

    • Understanding the legal framework behind the Highly Qualified Persons Rules
    • Reviewing the mandatory requirements to benefit from the scheme
    • Tackling practical issues in connection with applications for a formal determination to obtain eligibility under the scheme

      ToPICS FOR THE SESSION

      • Introduction to the Highly Qualified Persons Rules, Subsidiary Legislation 123.126
      • Changes enacted by virtue of Legal Notice 29 of 2021
      • Tax guidelines issued by the Commissioner for Revenue
      • Practical considerations
      • Q&A

      TARGET AUDIENCE

      The session is intended for practitioners and professionals who currently work with or intend to apply the Highly Qualified Persons Rules and who wish to ensure that their applications are in line with the requirements in terms of the legal framework and the practice adopted by the relevant governmental bodies.

      SPEAKER'S PROFILE

      Ian Zahra is a lawyer by profession and forms part of the international tax team at Deloitte Malta. Following the completion of his studies in law at the University of Malta, he graduated in international tax law from the University of Leiden in the Netherlands and worked as a teaching assistant at the International Tax Centre (ITC Leiden)
      Luca is a manager within Deloitte Malta’s tax practice, and forms part of the Global Employer Services team, which focuses on individual client tax requirements as well as on employer’s tax related matters in connection with their global workforces. Having joined Deloitte in 2015 upon successful completion of his studies, Luca spent a number of years within the international tax team, having been involved in a number of advisory engagements for clients across a number of industries, whilst specializing on automatic exchange of information. 

      EVENT CPE COMPETENCES

      2 Hours Core

      TERMS AND CONDITIONS

      Terms and conditions apply.

      DISCLAIMER

      By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
      If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
      Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
      The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


      • 3 Nov 2021
      • 13:30 - 15:30 (UTC+01:00)
      • Online Webinar
      Register
      Depending on the COVID-19 situation, CPE might be held face to face. 
      Registration Time: 13:15
      Sessions Time: 13.30 - 15.30 
      Speaker: Mr Georges Xuereb
      Venue: Online Webinar
      Participation Fees (The Institute is now accepting payments via Paypal)
      MIA Members: €28.00
      Non-MIA Members: €50.00
      Retired Members: €15.00
      Students: €20.00
      *Group bookings for 3 or more participants available.

      Background Information

      IAS 37 Provisions, Contingent Liabilities and Contingent Assets outlines the accounting for provisions (liabilities of uncertain timing or amount), together with contingent assets (possible assets) and contingent liabilities (possible obligations and present obligations that are not probable or not reliably measurable). Provisions are measured at the best estimate of the expenditure required to settle the present obligation, and reflects the present value of expenditures required to settle the obligation where the time value of money is material.
      IAS 2 Inventories contains the requirements on how to account for most types of inventory. The standard provides guidance for determining the cost of inventories and for subsequently recognising an expense, including any write-down to net realisable value. It also provides guidance on the cost formulas that are used to assign costs to inventories

      Objectives of the Session

      By the end of the training session the participants will obtain an understanding of:
      • the definitions of a provision, contingent liability and contingent asset, and the recognition, measurement and disclosure requirements of such under IAS 37; and
      • the scope of the standard, the measurement of inventories and the acceptable methods of determining cost.

      Topics on the Agenda

      • IAS 37 Provisions, Contingent Liabilities and Contingent Assets
      • IAS 2 Inventories

      Target audience

      This course will be of benefit to Practitioners in industry, students and all those in the profession.

      Speakers profile

      Georges Xuereb is a Certified Public Accountant and forms part of the Accounting Advisory Services team at KPMG Malta, holding the role of a Senior Manager and providing technical IFRS advice and assistance to local and foreign clients operating in various industries. Georges also delivers technical training on IFRS matters internally and to his clients, and lectures the Financial Reporting (FR) and Strategic Business Reporting (SBR) modules which form part of the ACCA qualification.

      EVENT CPE COMPETENCES

      2 Hour Core 

      WEBINAR TERMS AND CONDITIONS

      Terms and conditions apply

      DISCLAIMER

      By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
      If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
      Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
      The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


      • 4 Nov 2021
      • 13:30 - 16:45 (UTC+01:00)
      • Online Webinar
      Register
      Depending on the COVID-19 situation, CPE might be held face to face. 
      Registration Time: 13:15 
      Sessions Time: 13:30 - 16.45 incl 15min 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

      Insurance and financial services are two thriving sectors of the Maltese economy which give rise to numerous transactions carried out by Maltese and foreign entities involved in these sectors. Such transactions are likely to trigger Maltese VAT implications in some shape or form including registration, compliance, chargeability, filing and other implications. Hence it is of utmost importance that one is aware of any Maltese VAT implications arising from such transactions in order to take the appropriate actions in a timely and correct manner. Failure to do so might prove to be costly resulting in potential incorrect pricing, under/over declaration of output/input VAT, late registrations/invoicing/filing and other implications.

      Objectives of the Session

      The objective of the session is to identify the main provisions in the Maltese VAT Act Cap.406 of the Laws of Malta and the EU VAT Directive 2006/112/EC applicable to these sectors and discuss the correct manner in which such provisions are to interpreted from a Maltese VAT perspective. In order to do so, apart from the respective legislations, reference will also be made to relevant CJEU Cases, VAT Department Guidelines, Council Implementing Regulations and other relevant literature.

      Topics on the Agenda

      • Background Information (inc. Transaction types: Domestic vs Cross Border Transactions)
      • Taxable Person (inc. funds, holding companies, directorships,)
      • Goods or Services (inc. disbursements/recharge of costs)
      • Place of supply (inc. B2B vs B2C, Exceptions vs General Rules)
      • VAT Exemptions (inc. conditions to be satisfied)
      • VAT Chargeability (inc. Reverse Charge Mechanism)
      • Right of Refund
      • VAT Registration Obligations (Arts 10, 11, 12 and VAT Grouping)

        Target audience

        This course is ideal both to experienced personnel (directors, accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in the sectors 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 certain transactions) as well as newcomers in the respective sectors (who have an opportunity to get a very good theoretical and practical understanding of the main applicable VAT concepts) .

        Speakers profile

        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 joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. 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. 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 joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. 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. Saviour was awarded the 2007 MIA prize as the best student who graduated in the Bachelor of Accountancy (Hons) Degree Course Group 2004/2006.

        EVENT CPE COMPETENCES

        3 Hour Core

        WEBINAR TERMS AND CONDITIONS

        Terms and conditions apply

        DISCLAIMER

        By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
        If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
        Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
        The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


        • 5 Nov 2021
        • 09:15 - 12:30 (UTC+01:00)
        • Online Webinar
        Register
        Depending on the COVID-19 situation, CPE might be held face to face. 

        Registration Time: 09.00
        Session Time: 09.15 - 12.30 incl 15min break
        Speaker: Mr Ray Micallef
        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

        It is becoming increasingly clear that one of the most critical responsibilities of CFOs in coming months will be supporting efforts to build new capabilities and create an environment where the best employees are retained, without overlooking the attitudes and behaviour an organisation needs to reach and withstand its full potential—and raising the bar on talent development! Employee turnover is a major business concern that starts with recruitment. The goal is to hire the best employees who will in time, perform well and stay in an organisation for years to come, but employers and manager cannot neglect their role in keeping team members engaged. Failing to do so results in extremely costly turnover. When it comes to turnover, most people are hyper-focused at the remuneration side of things. However, it is the consequences that fall outside of profit margins that raise the red flags. A focus on capability building is especially relevant now as businesses attempt to rebound from the health and economic effects of COVID-19.1 Think about it: the pandemic has accelerated the use of automation, artificial intelligence, and other digital technologies to enhance or streamline processes. And what about people? Do we consider employees as “easy to replace”? The pandemic has changed the priorities and demands of customers and investors in ways that have not totally revealed themselves yet. And all this is happening as the world of work continues to change rapidly.

        This module intends to discuss the effects of a high employee turnover and the direct and indirect costs, without overlooking the backdrop of the effects of the pandemic.

        TOPICS ON THE AGENDA

        • Discuss what is employee turnover.

        • Illustrate what is the true cost of employee turnover.

        • Identify the factors that contribute to high employee turnover.

        • Show ways on how to reduce employee turnover resulting in better financial results.

        Target audience

        Accountants, Auditors, Entrepreneurs, Practitioners,
        Professionals seeking to enhance their Continuous Professional Development

        Speakers profile

        Mr. Micallef is a business, insurance and healthcare professional with a career spanning ten years in the healthcare sector, and over twenty years of which in insurance and financial services management.
        He is an Associate of the Chartered Insurance Institute (UK) and a Chartered Insurer. He holds a master’s degree in business administration (Henley Management College UK) authoring his theses on “The Key Elements for Growth in the Private Medical Insurance Sector”.
        Mr. Micallef’s experience as an insurance and business trainer spans over 18 years as a visiting lecturer at the Malta Insurance Training Centre, the Global College, The London School of Commerce, STC College, Learnkey Institute, the Gulf Insurance Institute (Bahrain and Saudi Arabia), the Malta Chamber of Commerce (LCCIEB), RISC Institute, Leoron, and Arizona Computer Services pvt. Ltd, delivering customized workshops for various companies in the UAE and the Kingdom of Saudi Arabia.
        Furthermore, he has managed to increase his network of institutions in the Gulf area and has developed and delivered several workshops for a diverse audience in medical insurance and provided tuition for CII subjects in Private Medical Insurance, Claims Management, Economics and Insurance Law. He also lectures Information systems in Business, Economics and Business administration, Business Ethics, Risk Management and Capital Adequacy, and Customer Services.
        Mr Micallef has been lecturing in the GCC region, as a senior lecturer, since 2014, and has accumulated a vast experience in lecturing different Business Strategy, Management, Marketing, Human Resources, Insurance and Supply Chain Management subjects as short or long courses, on behalf of various institutions in the region.

        EVENT CPE COMPETENCES

        3 Hour Professional

        WEBINAR TERMS AND CONDITIONS

        Terms and conditions apply

        DISCLAIMER

        By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
        If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
        Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
        The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


        • 9 Nov 2021
        • 13:30 - 15:30 (UTC+01:00)
        • Online Webinar
        Register
        Depending on the COVID-19 situation, CPE might be held face to face. 

        Registration Time: 13.15
        Session Time: 13:30 - 15:30 No Break
        Speaker: Mr Matthew Abela
        Venue: Online Webinar 

        Participation Fees (The Institute is now accepting payments via Paypal)
        MIA Members: €28.00
        Non-MIA Members: €50.00
        Retired Members: €15.00
        Students: €20.00
        *Group bookings for 3 or more participants available.

        BACKGROUND INFORMATION
        The seminar will discuss Auditing as a consistently evolving subject matter. One important and increasingly critical point in Auditing is IT Auditing which is perched to continue/increasingly serve as a pivotal tool for Audit Professionals.

        OBJECTIVES OF THE SESSION

        The seminar will take the audience through the basics of IT Audit and what this subject matter means to the Audit Profession. It will also serve as a reference point for Professionals and students interested in the field of studies and suggests further steps in developing a purely IT Audit/Hybrid Auditor role.

        TOPICS ON THE AGENDA

        • What is IT Audit?
        • IT Audit: part of a financial/statutory audit.
        • IT Audit: beyond financial audits.
        • The basics of IT Audit.
        • Opportunities in IT Audit.
        • Starting a career path in IT Audit.

        Target audiencE

        This seminar is intended for students and members of the Profession interesting in expanding on their IT Audit skillset and perhaps exploring an IT Audit focused career path.

        Speakers profile

        Matthew Abela CPA(PC), MIA, M.Accty, B.Com
        Matthew Abela is a warranted Accountant and a hybrid Financial and IT Auditor. He is an approved person and holds approved positions both locally and outside of the Maltese jurisdiction, Matthew is well versed in various fields, particularly in Financial Services, Gaming and Asset Management. Matthew’s career has on numerous occasions taken him beyond Malta, where he has worked on engagements in various countries, including periods outside of Europe.
        Matthew sits on several committees in various organisations, including the Malta Institute of Accountant’s Digitalisation and IT Committee. After successfully completing his accounting studies with a Master in Accountancy, Matthew is currently sitting for his second Master of Science in Blockchain and Distributed Ledger Technology at the University of Malta.

        EVENT CPE COMPETENCES

        2 Hour Core

        WEBINAR TERMS AND CONDITIONS

        Terms and conditions apply

        DISCLAIMER

        By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
        If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
        Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
        The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


        • 10 Nov 2021
        • 13:30 - 16:45 (UTC+01:00)
        • Online Webinar
        Register
        Depending on the COVID-19 situation, CPE might be held face to face. 

        Registration Time: 13.15
        Session Time: 13.30 - 16.45 incl 15min break
        Speaker: Ing.Justin Mizzi
        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
        “Property valuation may rightfully be designated as the heart of all real estate activity. In fact, valuation is the heart of all economic activity. Everything we do as individuals or as groups of individuals in business or as members of society evolves about and is influenced by the concept of value.” - Ring, 1970
        Whilst the role of accountants in real estate valuation and advisory is growing, Periti remain the main profession to conduct valuations in Malta, being the official valuers for several purposes such as secured lending, insurance and all statutory purposes. As a result, accountants and auditors often consult with periti in property valuations, especially for financial reporting purposes and divisions, mergers and acquisitions.

        OBJECTIVES OF THE SESSION

        The main objective of this session is to create a better synergy between accountants/auditors with Periti so they can both provide a better service to their clients through more professional, transparent and detailed valuation reports in line with valuation standards and best practice.
        In the first part of the session, we will discuss the valuation profession and sector, both locally and abroad. We will discuss the main valuation purposes in Malta and the different professions who value property in Malta with special emphasis on the Perit. We will investigate the role of the Perit in real estate valuations and advisory, their competences and limitations, including the limitations of valuing property in Malta.
        In the second part of the session we will look into valuation standards and terms of engagements for property valuations, and discuss where they fit in in the full valuation process.

        TOPICS ON THE AGENDA

        • The profession and sector: Property valuations globally and in Malta. A brief history of valuations in Malta leading up to the current context. Which professions value property in Malta? What are the limitations of valuing property in Malta?
        • The Perit as a valuer: What is a Perit? Where do they fit in in real estate valuation and advisory in Malta? For which valuation purposes are periti required to do valuations in Malta? What are the competences & limitations of Periti as a valuers? When do other professionals such as accountants and estate agents need to be roped in?
        •  Property valuation standards: What are they and what do they include? Which ones are used in Malta?
        • Understanding and defining the brief through a terms of engagements. What should a client and/or auditor/accountant consider when writing a terms of engagement for valuation services?

        Target audience

        • Auditors and accounting professionals
        • Other users of real estate valuations such as Periti and estate agents
        • Members of Investment and Audit committees, CEOs, CFOs, Financial Controllers
        • Other clients of valuations such as property developers and investors.

        Speakers profile

        Justin Mizzi is an academic at heart who is passionate about real estate. He works as a property valuer at Archi+, an architecture firm based in Malta, and holds a Masters of Architecture and Conservation. He is currently working on a PhD on the valuation of commercial real estate in Malta.
        Besides his studies and his role as a valuer, he collaborates with the Malta Chamber on the Investment Forum, provides his own private course on property valuations and is a part-time lecturer at Dhalia real estate services.

        EVENT CPE COMPETENCES

        3 Hour Core

        WEBINAR TERMS AND CONDITIONS

        Terms and conditions apply

        DISCLAIMER

        By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
        If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
        Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
        The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


        • 16 Nov 2021
        • (UTC+01:00)
        • 29 Nov 2021
        • (UTC+01:00)
        • 3 sessions
        • Online Webinar
        Register
        Depending on the COVID-19 situation, CPE might be held face to face. 
        Registration Time:13:15
        Sessions Time: 13:30 - 16:45
        Speaker: Mr John Debattista and Mr. Paul Zammit
        Venue: Online Webinar
        Participation Fees (The Institute is now accepting payments via Paypal)
        MIA Members: €115.00
        Non-MIA Members: €220.00
        Retired Members: €55.00
        Students: €85.00

        Background Information

        Local small and medium-sized companies are allowed to apply simplified accounting regulations (General Accounting Principles for Small and Medium-Sized Entities, commonly referred to as GAPSME), rather than International Financial Reporting Standards (IFRS), for accounting periods commencing on or after 1 January 2016.

        OBJECTIVES OF THE SESSION

        This 9-hour seminar, split over three sessions, aims to provide attendees with a practical understanding of the applicability and application of General Accounting Principles for Small and Medium-Sized Entities (GAPSME). All sections included in the legislation, with the exception of consolidation techniques, will be covered. Any relevant differences between IFRS and GAPSME shall also be pointed out as we cruise through the different topics. Numerous examples are expected to support the attendees’ understanding. The session will not cover the applicability of GAPSME.

        Topics on the agenda

        1.Revenue
        2.Property, Plant and Equipment
        3.Investment Property
        4.Financial Assets, Financial Liabilities and Equity
        5.Investments in Subsidiaries, Associates and Joint Ventures
        6.Intangible Assets other than Goodwill
        7.Impairment of Assets
        8.Government Grants
        9.Leases
        10.Inventories
        11.Income Taxes
        12.Provisions and Contingencies
        13.Foreign Currency Translation
        14.Post Balance Sheet Events
        15.Related Party Disclosures
        16.Discontinued Operations and Assets Held For Sale

        TARGET AUDIENCE

        The training 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

        SPEAKER'S PROFILE

        John Debattista is a Certified Public Accountant and Registered Auditor. John is one of the founding partners at Zampa Debattista and heads the Audit and Assurance function and the firm’s IFRS Advisory Technical team.
        John lectures the Corporate modules at the final stages of the ACCA and ACA course for the ICAEW, Institute Chartered of Accountants for England and Wales. John is also a speaker in various audit and accounting seminars delivered by a number of institutes in Malta. He also lectures the Diploma in IFRS (DipIFR).
        John sits on a number of MIA committees namely, the audit, financial reporting and SMP committees.
        Paul Zammit joined Zampa Debattista in January 2017. Paul graduated from the University of Malta after completing the Bachelor of Accountancy (Honours) Degree in 2008. Paul commenced his career in audit and switched to accountancy in 2012. He spent most of his time in accountancy managing a portfolio of international clientele, before joining Zampa Debattista’s accounts department in 2017. After a few months, Paul decided to accept the internal opportunity to specialise in technical matters and increase his proficiency in reporting standards. Paul is currently involved in technical accounting and advisory assignments, whilst training and assisting internal staff and external people on IFRS technical matters. 

        EVENT CPE COMPETENCES

        9 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, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
        If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
        Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
        The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.


        • 19 Nov 2021
        • 09:15 - 12:30 (UTC+01:00)
        • Online Webinar
        Register
        Depending on the COVID-19 situation, CPE might be held face to face. 

        Registration Time: 09.00
        Session Time: 09.15 - 12.30 incl 15min break
        Speaker:  Mr Michael J Agius & Mr Wayne Zerafa
        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
        Following a number of amendments, IFRS 3 was introduced in 2004 – effective for any business combinations on or after 31 March 2004. In January 2008, IASB issues an updated IFRS 3, effective for business combinations on or after the beginning of the first annual period beginning on or after July 2009. In 2019, the IASB issues Definition of Business amendments to IFRS 3, effective for business combinations for which the acquisition date is on or after the beginning of the first annual period beginning on or after 1 January 2020 and to asset acquisitions that begin on or after the beginning of that period. Narrow scope amendments help companies determine whether an acquisition made is of a business or a group of assets.

        OBJECTIVE OF THE SESSION

        To provide an overview of the standard and recent amendments to the standard. Furthermore, the session shall also provide a walkthrough of various business combination examples.

        TOPICS ON THE AGENDA

        • Scope of IFRS 3: IFRS 3 applies to business combinations, but does not apply to joint ventures, acquisition of an asset or group of assets that is not in business, common control transactions, acquisitions under IFRS 10
        • Identifying a business combination - difference in accounting between combinations and asset acquisitions
        • The acquisition method: identifying an acquirer, identifying an acquisition date, recognition and measurement principles to accounting for acquired assets and liabilities, measurement of goodwill, measurement of NCI (fair value or proportionate), step acquisitions
        • Clarification of what is a business: An integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing goods or services to customers, generating investment income (such as dividends or interest) or generating other income from ordinary activities, as defined by IFRS 
        • Related transactions and subsequent accounting: contingent consideration, pre-existing relationships and reacquired rights, contingent payments to employees and shareholders
        • Optional concentration test: IFRS 3, paragraph B7B sets out the criteria for the 'concentration test' to apply. The key driver is that substantially all of the fair value of the gross assets acquired must be concentrated in a single identifiable asset or group of similar identifiable assets.
        • Disclosure requirements: disclosure of information about current business combinations, disclosure of information about adjustments of past business combinations.
        • Recent amendments.
        • Practical examples

        Target audience

        Financial controllers, CFOs and Accountancy and Audit firms

        Speakers profile

        Michael J Agius – Michael holds a Bachelor (Hons.) in Economics from the University of Malta and is also a qualified accountant after completing his ACCA qualification in 2016. In 2018 Michael also completed, with High Honours, the Advanced Valuation Certificate from New York University – Leonard N. Stern School of Business taught by Professor Aswath Damodaran.
        Michael joined Grant Thornton in 2014 and specialises in corporate finance. His work is mainly revolved around business and asset valuations, and assistance with raising finance, both through bank finance as well as capital markets.
        Michael forms part of the transaction advisory team at Grant Thornton where he services a varied portfolio of clients in different sectors, ranging from hospitality, healthcare, real estate, retail, renewable energy, and information technology. Throughout the years Michael was involved in a variety of corporate finance engagements, these mainly include:
        Business, asset, intangible, and real estate valuations
        Review of valuations
        Assistance with raising finance on capital markets
        Financial due diligence reports
        Balance sheet and debt restructuring
        Assisting clients with delineating financial strategies
        Impairment reviews
        Corporate finance disposals and acquisitions
        Risk and scenario stress testing analysis
        Financial modelling and preparation of financial projections.
        Wayne Zerafa - Wayne is an Executive at Grant Thornton engaged in the Transaction Advisory Services, a department specialising in corporate finance. He holds a Masters degree in Accountancy from the University of Malta Wayne assists clients in the preparation of financial statements in accordance with IFRS and other applicable frameworks, and also works on a number of IFRS advisory projects regarding the applicability of accounting standards to various client transactions and restructuring projects.

        EVENT CPE COMPETENCES

        3 Hour Core

        WEBINAR TERMS AND CONDITIONS

        Terms and conditions apply

        DISCLAIMER

        By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
        If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
        Any information notices, consents or other applicable requirements that may be required to be fulfilled for the provision of third party data to the MIA shall be borne solely by the registering company or other corporate entity. The registering company or other corporate entity hereby fully indemnifies the MIA and shall render the MIA completely harmless against all costs, damages or liability of whatsoever nature resulting from any claims or litigation (instituted or threatened) by any third party against the MIA as a result of the provision of any third party personal data to the MIA by the registering company or other corporate entity.
        The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s Facebook, Linkedln and Twitter. Such images may be used to publicise future events of the same nature and for reporting purposes.