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Upcoming events

    • 14 Dec 2021
    • 09:15 - 12:30
    • Online Webinar
    Register
    Registration Time: 09.00
    Sessions Time: 09:15 - 12:30 incl 15min break
    Speakers: Ms Janise Aquilina & Ms Rachel Calleja
    Venue: Onine 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

    Background Information

    Within the gaming sector, one will come across various technical gaming jargon which ultimately impact the way in which accountants carry out their work. They also necessitate a number of specific reconciliations to be performed to ensure holistic, transparent and accurate accounting. This training session will delve into a number of industry specifics to actively understand the foundations of accounting within the gaming industry, including licensing requirements, VAT implications and the reconciliations that need to be performed.

    Objectives of the Session

    The objective of this training session is to gain a further understanding of the fundamental principles of accounting within the gaming sector. Attendees will advance their knowledge of the gaming terminology and gaming transactions of any licensed gaming company.

    Topics on the AgendA

    • Gaming Terminology
    • Licences issued by the MGA
    • Payment Services Providers
    • Gaming Revenue
    • Direct Costs
    • VAT Implications

    TARGET AUDIENCE

    Individuals currently working within the gaming industry and individuals who wish to gain a better understanding of accounting within the gaming sector

    Speakers' profiles

    Janise Aquilina graduated with a Master in Accountancy from the University of Malta in 2014. Janise joined RSM Malta in 2015 and is a manager within the Outsourcing Department. Over the years, Janise has been responsible and has been exposed to tax compliance and advisory but continued to specialise in accounting and VAT compliance of a large number of clients established within various industries, including retail, investments, pharmaceuticals and gaming. Janise is also a CPA warrant holder.
    Rachel Calleja graduated with a Master in Accountancy from the University of Malta in 2020. Having joined RSM Malta in 2015, Rachel is now a senior accountant within the Outsourcing Department. Within this department, Rachel specialises in accounting and VAT compliance, with a large portfolio of established clients within various industries, particularly, gaming, manufacturing, investments.

    EVENT CPE COMPETENCES

    3 Hours 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 Dec 2021
    • 13:30 - 16:45
    • Online Webinar
    Register
    Registration Time: 13.15
    Session Time: 13.30 - 16.45 incl 15min break
    Speaker: Mr Mario P Galea
    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 is an exercise in communication from the word go. In the case of statutory audits, the first communication event is with the predecessor in the case of a continuing business. We are here concentrating mainly on the change of auditors and communication in the form of clearance by the exiting auditor to the prospective auditor.
    Another major communication event is the auditor’s report to the shareholders or members, as more commonly known, about the stewardship of the directors to whom they delegate the running of the business in which they have invested. This major communication takes the form of a professional opinion on the truth and fairness, or fair presentation of the financial statements presented by the directors.
    In this session we will be analysing in detail the ultimate purpose of the audit in the form of the audit report and the relevance of audit clearance at the pre-engagement phase which also has a bearing on the quality of audit reports by the incoming auditor.
    Audit clearance is part of the client acceptance procedures of every auditor. The quality of the relationship with the directors and the quality of the reporting to the shareholders depends largely on the care applied at the acceptance stage. Inadequate acceptance procedure increases the audit risk that is the risk of faulty expression of the audit opinion.

    OBJECTIVES OF THE SESSION

    • To engage the audience in thinking out of the box about the relevance of each and every step of the audit process to the finality of the audit report.
    • Practitioners tend to approach audit as a series of processes without necessarily thinking about the impact of each step on the audit report which is the determination and culmination of the audit work. The session helps the listener to appreciate the merits of each step with particular emphasis on auditor clearance especially in these times of heavy regulation where it is easy to slip into a compliance mentality without sufficient judgement.
    • A reminder to audit practitioners that their most important tool which is their professional judgement applied along the way throughout the audit remains of utmost importance for the protection of their work and the auditing profession.
    • To emphasize the importance of auditing holistically rather than disjointly, that is one step determines the extent and effort of the succeeding step in line with the audit equation. This increases the audit efficiency and mitigates the audit risk.
    • To emphasize the finality of the auditor’s report in the spirit of point 4 of the Introduction to ISA 700 which states that ‘The auditor’s report should contain a clear expression of the auditor’s opinion on the financial statements.’
    • The audit reports as a means of communication with the shareholders, stakeholders and the public interest
    • The components of the audit report
    • Communication with those charged with governance

    TOPICS ON THE AGENDA

     - The Audit Report
     - Auditor Clearance

    Target audience

    Audit practitioners, Chief Financial Officers, Internal Auditors, Members of Audit Committees, Students of Accountancy.

    Speakers profile

    Mario P Galea is a certified public accountant holding a warrant to practice both as an accountant and as an auditor. Currently practising as a business advisor providing governance oversight and advisory services to businesses and corporations. Serves as an independent non-executive director on the boards and audit committees of various listed companies in the financial and commercial sectors. Mentor and advisor to family businesses. Founder, managing partner and chairman of accountancy and audit firm EY in Malta until retirement in 2012. Specialised in auditing and assurance which he has practiced for 35 years in Malta and abroad. Lectured in auditing, assurance and professional and business ethics and led several training courses. Speaker at various business and professional conferences in Malta and abroad. Assisted businesses in several areas particularly relating to governance, accounting and systems of control. Served as President of the Malta Institute of Accountants and for many years formed part of the Accountancy Board which is the accountancy profession regulator in Malta. Served on various professional committees in Malta and abroad such as the council of the Federation des Experts Comptables (FEE) in Brussels (now Accountancy Europe). Member of the Ethics and Regulatory committees of the Malta Institute of Accountants 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.


    • 16 Dec 2021
    • 09:15 - 12:30
    • Online Webinar
    Register
    Registration Time: 09.00
    Session Time: 09.15 - 12.30 incl 15min break
    Speaker: Ms Mariella Galea
    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

    Speaker's profile

    Mariella Galea is an HR professional and educator, with over 25 years’ experience in both the public and private sector. She graduated from the University of Malta with a Bachelor of Education with Honours and holds a Masters degree in Human Resource Management and Development, with distinction, from the University of Leicester.
    Mariella is passionate about creating opportunities for development and growth through learning and employee engagement and firmly believes that people are the most important asset in an organisation. She has driven projects and initiatives related to excellence in HR, leadership development, training programmes, employee engagement, performance management, female leadership and entrepreneurship, diversity and equality, HR technology and education projects.
    Mariella is the Learning and Development and Performance Manager of Farsons Group. She also contributes to various initiatives that strengthen the relationship between industry and education, by bringing together her experience in both sectors. She is the founder of HR TalentLEAD, partnering with organisational leaders to achieve results together with their people, through HR and Learning and Development projects and training programmes.

    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.


    • 31 Dec 2021
    • 00:00
    • N/A
    Register
    Buy a bundle of 10 hours of CPE for discounted fees as per below:
    MIA Members: €120.00
    Non-MIA Members: €225.00
    Retired Members: €60.00
    Students: €90.00
    Once you have purchased a bundle, you will be able to book any CPE sessions held in 2021 here, as long as the total amount of hours does not exceed the amount of hours purchased in your bundle.
    Bookings will be processed at the earliest time possible and a confirmation of your booking will be sent via email. Kindly contact the Institute on cpeevents@miamalta.org if a confirmation of your booking is not received after 5 working days.
    The Institute shall keep a record of the hours utilised and you will receive a statement on a monthly basis.
    Terms and conditions apply.
    • 18 Jan 2022
    • 13:30 - 16:45
    • Online Webinar
    Register
    Registration Time: 13:15
    Sessions Time: 13:30 - 16:45  including a 15-minute break
    Speaker: Ms Melanie Ciappara
    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 session will focus on the tax treatment of fiscal aids given to businesses in light of Covid-19. The session will discuss the key aids introduced for businesses hit by Covid-19 since March 2020 and will focus on the tax treatment applicable and tax reporting obligations that arise to beneficiaries. The session will also focus on the factors to take into account when preparing a tax computation and subsequently an income tax return.

    Specific topics to be covered during the session

    • Refresher on the Covid-19 measures that have been introduced
    •Tax implications and reporting considerations, this includes:
    Filling in a tax return, allocating to taxed accounts when it comes to fiscal aids given to businesses.

    Why is the session of relevance to our members?

    Accountants of Companies benefitting from fiscal aids of COVID-19 can learn how to include these correctly in the tax return and in the tax computation when it comes to allocating to taxed accounts. This will also include how fiscal aids should be reported when completing an income tax return. Attention is to be brought to changes within the aids themselves as well as any relative differences between the various aid schemes. The approach will be through examples focusing on the preparation of the tax computations and income tax return to provide practical and visual aids to the audience. Auditors will obtain the necessary knowledge to confirm that the fiscal aids were correctly accounted for tax purposes.

    Target Audience 

    Tax practitioners, Business owners, Auditors

      Speaker's Profile

      Melanie Ciappara is manager responsible for tax compliance services and related advisory matters
      She qualified as a lawyer from the University of Malta and further pursued her studies in international taxation at Leiden University, the Netherlands, where she obtained an Adv. LLM in International Taxation.
      Over ten years of experience, both in Malta and abroad, where she specialised in providing a variety of services to corporate and private clients, ranging from international tax advisory to tax compliance services
      Previously employed with a Big Four firm prior to joining RSM


      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 Jan 2022
      • 13:30 - 15:30
      • Online Webinar
      Register
      Registration Time: 13:15
      Sessions Time: 13:30 - 15:30 (no break)
      Speaker: Mr Pierre Bonnici
      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 increasing interest and involvement of market participants in cryptographic virtual tokens (cryptocurrencies) brought cryptocurrencies in the limelight of financial regulation. However the unique nature of cryptocurrencies created regulatory uncertainty and the need to establish an new asset class. Malta was one of the first jurisdictions which created a legal framework to provide regulatory certainty within this rapidly growing sector . Malta’s approach led to the development of three new Acts – Virtual Financial Assets Act, Innovative Technology Arrangements & Service Act; and Malta Digital Innovation Authority Act. This approach promotes and enables innovation while preserving financial stability, market integrity and investor protection. The VFA Act established Virtual Financial Assets as a new asset class, laying down a framework for the regulation on key market players within the Virtual Financial Assets sector, including VFA Service Providers.

      Specific topics to be covered during the session

      1. Overview of the key principles of the VFA Framework with respect to VFA Service Providers VFA Act with focus on:
      - the supervisory obligations within Chapter 3 of the VFA rulebook and
      - supplementary guidance
      And a brief comparison with the MiFiD principles and requirements
      2. Obtain further insight on regulatory expectations on VFA service providers including the latest reporting requirements such as the VFASP Return and the Auditor’s role in this regard, and the Live Audit Log.
      3. Q&A session based on questions from the attendees.

      Why is the session of relevance to our members?

      The goal of this training is to gain further understanding of the key supervisory requirements and regulatory obligations of VFASP, Compliance Officers and auditors. In addition this training will also equip other professionals who directly or indirectly offer their services to VFA Service Providers, accountants and auditors working within the VFA sector.

      Target Audience 

      VFA Service Providers, compliance officers, accountants, auditors, advocates, other professionals working or intending to work with VFA Service Providers      

        Speakers' Profile

        Pierre Bonnici is a senior analyst within the MFSA FinTech Supervision Function focused on VFA Service Provider supervision and risk. Joining the MFSA in 2016, he initially worked within the Securities and Markets Function on the prudential supervision of MiFID Investment Firms. He then moved to FinTech Supervision to help set up the Authorisation and Supervision for VFA authorised persons. Pierre graduated from the University of Malta in 2010 with a Bachelor of Commerce Honours degree majoring in Economics and pursued a career in social and youth work before joining the MFSA.

        EVENT CPE COMPETENCES


        2 Hours Core


        WEBINARS TERMS AND CONDITIONS

        Terms and conditions  apply


        DISCLAIMER


        By Registering and/or Booking for this event, you agree that MIA will collect your information, 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.


        • 20 Jan 2022
        • 14:00 - 16:00
        • Online Webinar
        Register
        Registration Time: 13:45
        Sessions Time: 14:00 - 16:00 (no break)
        Speaker: Ms Beverley Bahlmann & Mr Willie Botha
        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.

        Specific topics to be covered during the session

        • Effective date i.e. for periods beginning on or after December 15, 2021
        • Main changes upon from ISA 315 revision
        • Risk assessment procedures in detail [with reference to the IAASB Fact Sheet]

        Why is the session of relevance to our members?

        Relevant to auditors and risk officers in their identification and assessment of risks of material misstatement.

        Target Audience 

        External and Internal Auditors.         

          Speakers' Profile

          Beverley Bahlmann, Deputy Director at the International Auditing and Assurance Standards Board is a member of the Australian and South African Institute of Chartered Accountants. Beverley has been with the International Auditing & Assurance Standards Board (IAASB) in New York for the past 10 years. Beverley has worked on a variety of projects, including the IAASB recent projects related to Enhancing Audit Quality, Auditing Disclosures, and the revision of ISA 315 related to the identification and assessment of risks. Beverley also leads the IAASB’s efforts on developing a separate standard for less complex entities, the development of the IAASB’s Strategy and Work Plan, and the IAASB’s efforts on fraud and going concern. Previously Beverley worked for 15 years in a technical and training role in audit firms in Australia, the UK and South Africa.
          Willie Botha joined the IAASB in January 2019. He leads the IAASB team in advancing the IAASB’s strategy and work program, and works closely with the IAASB Chair in managing the activities of the Board. Willie has a broad range of experience in different aspects of the audit profession, after previously serving as a Senior Executive at the South African Institute of Chartered Accountants, a Senior Technical Specialist at the Auditor General South Africa and an audit partner and technical director at an audit firm. Willie was also the head of the Department of Accounting, and Associate Professor of Auditing, at the University of Pretoria. He has previously served as a member of the South African Institute of Chartered Accountant’s Assurance Guidance Committee and the South African audit regulator’s Committee for Auditing Standards.

          EVENT CPE COMPETENCES


          2 Hours Core


          WEBINARS TERMS AND CONDITIONS


          Terms and conditions  apply


          DISCLAIMER


          By Registering and/or Booking for this event, you agree that MIA will collect your information, 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 Jan 2022
          • 13:30 - 16:45
          • Online Webinar
          Register
          Registration Time: 13:15
          Sessions Time: 13:30 - 16:45  including a 15-minute break
          Speaker: Dr Robert Attard
          Venue: Online Webinar
          Participation Fees (The Institute is now accepting payments via Paypal)
          MIA Members: €40.00
          Non-MIA Members: €75.00
          Retired Members: €20.00
          Students: €30.00

          *Group bookings for 3 or more participants available.

          BackgrounD information

          The seminar will discuss legal provisions articulating the personal responsibilities of managers and shadow directors with a particular focus on Article 13 of the Interpretation Act and case-law pertinent to Article 13 of the Interpretation Act.

          Topics on the agenda

          • General overview of who are the officers of company
          • Focus on the responsibilities of managers and the link between the managers, the directors and the company secretary

          Why is the session of relevance to our members?

          Better understanding of the role of different managers with respect to accounting and their respective access to company information

          Target Audience

          All officers of a company
          Shareholders and Company Employees
          Company Service Providers
          Lawyers, Administrators, Auditors and those vested with corporate accounting responsibilities

            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.


            • 27 Jan 2022
            • 13:30 - 16:45
            • Online Webinar
            Register
            Registration Time: 13:15
            Sessions Time: 13:30 - 16:45  including a 15-minute break
            Speaker: Ms Ruth Esposito & Ms Niamh Dalton
            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 accordance with local anti-money laundering and counter financing of terrorism laws, subject persons are required to implement adequate customer due diligence measures. These measures aim to reduce the risks of the subject persons to be misused for money laundering and financing of terrorism purposes. However, due diligence measures may also assist in dealing with other types of risks that include other financial crime risks such as fraud, reputational risk, and people risk. This session will address the obligations emanating from the Prevention of Money Laundering and Funding of Terrorism Regulations (S.L. 373.01 of the Laws of Malta) and the Implementing Procedures. Furthermore, good practice measures as well as case studies will be discussed throughout the session.

            Specific topics to be covered during the session

            • Outlining the importance of due diligence for risk management purposes.
            • The compliance factor – understanding the AML and CFT obligations vis-à-vis customer due diligence.
            • The risk-based approach and customer due diligence.
            • Understanding the difference between simplified due diligence, standard due diligence and enhanced due diligence.
            • Customer due diligence during onboarding and on an ongoing basis.

            Why is the session of relevance to our members?

            Attendees will enhance their knowledge as to what the local AML and CFT obligations in terms of customer due diligence entail. Furthermore, attendees will have a better understanding as to how customer due diligence can be implemented in practice.

            Target Audience 

            • MLROs
            • Compliance Officers
            • Board members
            • Committee members
            • Risk officers
            • Internal auditors
            • Individuals handling customer due diligence measures

              Speakers' Profile

              Ruth Esposito joined Grant Thornton in 2016 and leads the compliance function within the Firm. Her role is to ensure that the Firm is compliant with the various regulatory requirements which include matters relating to anti-money laundering and counter financing of terrorism, data protection, independence, conflicts of interest and corporate governance. Over the years, her role expanded to cover various risk management matters whereby she implements the necessary measures and advises on aspects related to reputational risk and operational risk. Ruth is also responsible for the drafting of several internal policies and procedures and to monitor the implementation of same throughout the Firm.  Prior to joining Grant Thornton, Ruth worked with one of the big four companies in Malta whereby she was engaged on a number of projects related to anti-money laundering and counter financing of terrorism. Furthermore, she was also engaged on a cybersecurity project in which she formed part of the project management team. During this time, Ruth had the opportunity to work in Newcastle and in London as part of a team which was engaged by credit institutions to carry out several tasks related to anti-money laundering and counter financing of terrorism. 
              In 2015, Ruth obtained a Bachelor of Arts (Honours) in Criminology. She also obtained a Certificate in Anti-Money Laundering and Funding of terrorism (MQF level 5). In 2021, ​Ruth is successfully completed the Master of Science in Security Management, Counter Fraud and Counter Corruption at the University of Portsmouth.
              Niamh Dalton obtained a Bachelor of Arts (Honours) Degree in Criminology from the University of Malta in 2018. After completing her degree, she developed an interest in both the physical and financial aspects of crime. This interest developed further as she has now successfully completed the Masters Degree in Crime Science with Counter Fraud and Counter Corruption with the University of Portsmouth. Niamh started her career with the National Statistics Office (NSO) whereby she was responsible to test survey programs, allocating interviewers or supervisors to conduct surveys, collecting the necessary data for surveys and the delivery of informative presentations. Subsequently, in 2019, she started working with Grant Thornton as a Lead Associate in Compliance. Her main role is to conduct customer due diligence and to ensure that the Firm is compliant with all relevant laws and regulation such as the anti-money laundering and counter financing terrorism regime. Niamh is also involved in the risk management aspect of the Firm as she assists in the implementation of various mitigation measures pertaining to health and safety, reputational risk and operational risks amongst other matters.

              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.


              • 1 Feb 2022
              • 15 Feb 2022
              • 3 sessions
              • Online Webinar
              Register
              Registration Time: 13:15
              Sessions Time: 13:30 - 16:45  including a 15-minute break
              Speakers: Mr. John Debattista and Mr. Paul Zammit
              Venue: Online Webinar
              Participation Fees (The Institute is now accepting payments via Paypal)
              MIA Members: €110.00
              Non-MIA Members: €215.00
              Retired Members: €50.00
              Students: €80.00

              *Group bookings for 3 or more participants available.

              Background Information

              FRS 10 ‘Consolidated Financial Statements’ defines consolidated financial statements as “the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity”. This Course will cover both the theoretical and the practical side of consolidations in-depth. See below for a more detailed list of topics.

              Topics on the agenda

              SESSION 1 – Theory:
              1. An introduction to consolidation.
              2. The Companies that need to consolidate and the companies that do not.
              3. An overview of Companies Act provisions regulating consolidated financial statements.
              4. A compare and contrast exercise between IFRS and GAPSME.
              5. Resolving conflicts between different laws and regulations.
              6. A sound theoretical foundation before applying the practice, i.e. discussion of concepts and practical applications of notions such as control, goodwill, consolidated retained earnings, the main consolidation adjustments and non-controlling interest (NCI).
              7. Concluding theoretical remarks and summaries
              SESSION 2: Practice (Basic):
              A series of case-studies illustrating consolidation techniques:
              8. Basic consolidation of a fully-owned subsidiary
              9. Basic consolidation of a subsidiary that is not fully-owned using the share of net assets method.
              10. Basic consolidation of a subsidiary that is not fully-owned using the fair value method.
              11. Basic consolidation of a subsidiary that is also a customer.
              12. Basic consolidation of a subsidiary that is also a supplier.
              13. Basic consolidation of a subsidiary that distributed a dividend.
              14. Consolidation of a subsidiary acquired by cash.
              15. Consolidation of a subsidiary acquired by deferred consideration.
              16. Consolidation of a subsidiary acquired by granting of acquirer’s shares.
              17. Consolidation of a subsidiary acquired, of which assets’ fair values differ from carrying amounts.
              SESSION 3: Practice (Advanced):
              1. Advanced consolidations: complex structures
              2. Advanced consolidations: subsidiaries in foreign currencies
              3. Advanced consolidations: impairment issues
              4. Advanced consolidations: deferred tax issues
              5. Accounting treatment of step-acquisitions and disposals:
              a) Step-acquisitions: from no influence to control
              b) Step-acquisitions: from influence to control
              c) Step-acquisitions: from control to control
              d Disposals: from control to zero
              e) Disposals: from control to no influence
              f) Disposals: from control to influence
              g) Disposals: from control to control

              Why is the session of relevance to our members?

              Accountants who are carrying out consolidation or auditors who are auditing them may have a refresher on the technical and practical knowledge required to perform consolidations.

              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.

              SPEAKERs' Profiles

              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.


              • 16 Feb 2022
              • 18 Feb 2022
              • 2 sessions
              • Online Webinar
              Register
              Registration Time: 13:15
              Sessions Time: 13:30 - 15:30  
              Speaker: Mr Silvan Mifsud
              Venue: Online Webinar
              Participation Fees (The Institute is now accepting payments via Paypal)
              MIA Members: €50.00
              Non-MIA Members: €90.00
              Retired Members: €25.00
              Students: €35.00

              *Group bookings for 3 or more participants available.

              BackgrounD information

              Business Plans are needed in various situations. They are needed before any investment is about to be embarked upon. They are needed to convince any investor or the Bank to provide you the financing you need. They are needed as part of the normal planning of any business to be used as a benchmark as how things are actually developing versus how things where planned out. However, many times business plans end up being either mainly focused on financial forecasts, with little or no narrative that explains how the outlined forecasted financials stand a chance at becoming a reality. In other instances, Business Plans end up be an incoherent document, whereby the things said in the Business Plan do not really come together as one coherent plan based on a comprehensive analysis. Then business leaders or managers, are surprised as to why their Business Plan was not convincing enough for them to win the EU funding or the bank financing they are after.

              Topics on the agenda - Session 1 : Theory

              1. Business Plan as a coherent whole – What is the main drift?
              2. Broad outline of a Business Plan
              3. Internal Analysis
              4. External Analysis
              5. Knowledge Management
              6. Critical Success Factors
              7. SWOT
              8. Strategic Options
              9. SFA Analysis
              10. Business Transformation
              11. Financials

              Topics on the agenda - Session 2 : Practice

              1. Recap of 1st Session
              2. Managing Change
              3. Leadership
              4. Communication Skills – Persuasion
              5. Workshop – Practical application of Business Planning techniques onto real life case studies.

              Why is the session of relevance to our members?

              Most Accountants focus on just the financial forecasts when it comes to Business Plans, without outlining how the forecasts they present can actually be achieved.

              Target Audience

              General

                Speaker's Profile

                Silvan Mifsud holds a degree in Banking & Finance from the University of Malta and an MBA from the University of Reading, specialising in Corporate Finance and Business Leadership. Silvan has been involved in various sectors of the economy holding various managerial and Director roles. Silvan is presently working as a Director for Advisory Services at EMCS.


                EVENT CPE COMPETENCES


                4 Hours Professional


                WEBINARS TERMS AND CONDITIONS


                Terms and conditions  apply


                DISCLAIMER


                By Registering and/or Booking for this event, you agree that MIA will collect your information, 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 Feb 2022
                • 13:30 - 16:45
                • Online Webinar
                Register
                Registration Time: 13:15
                Sessions Time: 13:30 - 16:45  including a 15-minute break
                Speaker: Ms Rachel Falzon

                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 session will cover insights into how we can future-proof our organisations.

                Topics on the agenda

                • How the changing competitive environment is impacting our ways of working
                • Changes we can expect to see
                • Increased collaboration
                • Rise of teams and teaming
                • Changing mindset
                • Evolving leadership

                  Why is the session of relevance to our members?

                  Advisory, Human Resources, Other 

                  Target Audience

                  General

                    Speaker's Profile

                    Rachel Falzon holds an MBA from Henley Business School, University of Reading with a specialisation in HR. She has held positions as Director of Studies, Business Development and Communications Manager, Strategic HR Consultant and Advisory Manager with one of the Big Four.  She currently holds the title of People Performance Consultant and is self-employed. She focuses on HR and L&D with a view to empowering people and futureproofing organisations to become more resilient in the face of modern day challenges and digital disruption through L&D, strategic HR/Business Partnering, change management, design thinking workshop facilitation and coaching. She is a member of the Board of San Anton School.

                    EVENT CPE COMPETENCES


                    3 Hours Professional


                    WEBINARS TERMS AND CONDITIONS


                    Terms and conditions  apply


                    DISCLAIMER


                    By Registering and/or Booking for this event, you agree that MIA will collect your information, 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.


                    • 23 Feb 2022
                    • 13:30 - 16:45
                    • Online Webinar
                    Register
                    Registration Time: 13:15
                    Sessions Time: 13:30 - 16:45  including a 15-minute 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

                    This session will provide insights on how to value property with a focus on the various approaches and methodologies that may be adopted and the key considerations to be made.

                    Topics on the agenda

                    • Introduction to property valuations
                    • Value concepts, determinants of value & economic principles of valuation
                    • Valuation methodology:
                     - The difference between approaches, methodology and techniques
                     - The different valuation techniques out there
                     - Which techniques to utilize for different scenarios
                    • Practical examples and key consideration

                    Why is the session of relevance to our members?

                    Estimating the value of real estate, this could be required for investment appraisal, project feasibility assessment, financing, financial reporting purposes. 

                    Target Audience 

                    Auditors and accounting professionals, Credit analysts, Loan officers, Members of Investment and Audit committees, CEOs, CFOs, Financial Controllers, Potential investorsOther users of real estate valuations, Auditors and accounting professionals.

                    SPEAKER's 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 history, development and application of the income approach in Malta.
                    Besides his studies and his role as a valuer, he collaborates with the Malta Chamber on an investment blog, provides his own private course on property valuations, is a part-time lecturer at Dhalia real estate services, and is a member of the Kamra Tal-Periti valuation council.
                     

                    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.


                    • 24 Feb 2022
                    • 13:30 - 16:45
                    • Online Webinar
                    Register
                    Registration Time: 13:15
                    Sessions Time: 13:30 - 16:45  including a 15-minute break
                    Speaker: Mr Kenneth Cremona
                    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 Place of Supply (“POS”) concept is vital for VAT purposes. POS is the place where the supply is deemed to have taken place, i.e. deemed to be in one EU MS over another. Hence, determining whether VAT is applicable on the supply and at which rate depends on exemptions applicable or whether the supply is a good or a services. The POS considerations for goods follow different regulations than services. Additionally, special rules have been laid down for determining the POS of special goods and service

                    Topics on the agenda

                    • Refresher on core principles of VAT
                    • Introduction on Place of Supply Rules
                    • Place of Supply of Goods
                    • Place of Supply of Services
                    • Special Place of Supply Considerations
                    • Worked example focusing on the POS concept
                    • Concluding Remarks & Discussions

                    Why is the session of relevance to our members?

                    The Place of Supply (“POS”) concept is vital for VAT purposes. POS is the place where the supply is deemed to have taken place, i.e. deemed to be in one EU Member State over another. Hence, determining whether VAT is applicable on the supply and at which rate depends on exemptions applicable or whether the supply is a good or a service. The POS considerations for goods follow different regulations than services -special rules have been laid down for determining the POS of special goods and services.
                    Having the correct POS determined will enable a company to know what VAT rate to charge/ be charged and how to account for VAT and perform a VAT return.

                    Target Audience 

                    Accountants and prospective accountants, tax lawyers, tax practitioners, as well as business owners and self-employed persons.

                          Speaker's Profile

                          Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property, Investments, Pharmaceuticals and Retail. During 2019, he specialised in VAT advisory and was promoted to a
                          Supervisory role within the firm, and an Assistant Manager in 2021. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.

                          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.


                          • 1 Mar 2022
                          • 5 Apr 2022
                          • 4 sessions
                          • Online Webinar
                          Register
                          Registration Time: 13:15
                          Sessions Time: 13:30 - 16:45  including a 15-minute break
                          Speaker: Mr Saviour Bezzina
                          Venue: Online Webinar
                          Participation Fees (The Institute is now accepting payments via Paypal)
                          MIA Members: €145.00
                          Non-MIA Members: €285.00
                          Retired Members: €70.00
                          Students: €110.00

                          *Group bookings for 3 or more participants available.

                          BackgrounD information

                          This ‘VAT Refresher’ is 1 session that will go over the theory and fundamental concepts of VAT this includes starting from the basic concepts such as how to arrive at the appropriate VAT treatment, supplies of goods and services, exemptions and VAT rates. It will also cover VAT rights and duties such as the different VAT registrations under articles 10,11 and 12 and VAT grouping. This will cover the VAT theory.
                          If you would like to build further you VAT knowledge the above course can be followed by ‘VAT: Complexities in practice (Advanced)’ , this will tackle VAT in practice with practical examples and case studies. This is spread over 3 sessions which will deal with goods, services and other VAT issues. This will go into more detail with respect of complex VAT transactions. 

                          Topics on the agenda (Session 1) - VAT Refresher

                          • Determination of when VAT is to be charged and why:
                          1. the basic concepts based upon which the appropriate VAT treatment can be determined including:
                          - Groups of supplies
                          - How to arrive at the appropriate VAT treatment
                          - Taxable Person
                          - Supplies of Goods and Services
                          - Place of Supply
                          - Exemptions and VAT Rates
                          - Person Liable for the Payment of VAT (including the Reverse Charge Mechanism)
                          2. VAT rights and duties which need to be fulfilled including:
                          - VAT Registrations (Articles 10, 11, 12 and VAT Grouping)
                          - VAT Documentation (invoices, fiscal receipts, records)
                          - Right of Refund (who is to claim what including partial attribution)
                          - Taxable Value (How to arrive at the 100%)
                          - Tax Point (when to declare a transaction in the VAT Return)
                          - Penalties and Interest
                          It will also make reference to the fact that there a number of VAT Compliance obligations that need to be followed when submitted forms.

                          Topics on the agenda (3 Sessions)  - VAT Practical Workshop

                          These 3 VAT practical workshops will target the typical VAT practical issues encountered in the day-to-day work, examples will be taken from past experiences encountered. This will be then followed by the VAT treatment of complex transactions. The 3 sessions will be as follows:
                          1. VAT Practical Session – Goods (ICS/ICAs/Imports/Exports/Distance-Online Sales/Chain Transactions, Triangulation, Customs Duty Suspension Regime)
                          2. VAT Practical Session – Services (B2B/B2C, Location and Nature of Customer, Exceptions to General Rules, Exemptions, Tax in Danger)
                          3. VAT Practical Session – Other VAT issues (Right of Refund/Partial Attribution, VAT Registrations, Time of Supply, Taxable Value)

                          Why is the session of relevance to our members?

                          Basics: The session will go over all the fundamental concepts of VAT.
                          Practical examples: Members can learn how to deal with complex VAT transactions when it comes to VAT for goods, services and other VAT issues. Each session will be practical with walk through examples.

                          Target Audience

                          • Accountants and prospective accountants, tax lawyers, tax practitioners, as well as business owners and self-employed persons
                          • Accountants specialising in which area(s) would benefit from joining this session?
                          • Indirect taxation
                          • Financial Accounting

                            Speaker's 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


                            12 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.


                            • 1 Mar 2022
                            • 13:30 - 16:45
                            • Online Webinar
                            Register
                            Registration Time: 13:15
                            Sessions Time: 13:30 - 16:45  including a 15-minute break
                            Speaker: Mr Saviour Bezzina
                            Venue: Online Webinar
                            Participation Fees (The Institute is now accepting payments via Paypal)
                            MIA Members: €40.00
                            Non-MIA Members: €75.00
                            Retired Members: €20.00
                            Students: €30.00

                            *Group bookings for 3 or more participants available.

                            BackgrounD information

                            This ‘VAT Refresher’ is 1 session that will go over the theory and fundamental concepts of VAT this includes starting from the basic concepts such as how to arrive at the appropriate VAT treatment, supplies of goods and services, exemptions and VAT rates. It will also cover VAT rights and duties such as the different VAT registrations under articles 10,11 and 12 and VAT grouping. This will cover the VAT theory.

                            Topics on the agenda 

                            • Determination of when VAT is to be charged and why:
                            1. the basic concepts based upon which the appropriate VAT treatment can be determined including:
                            - Groups of supplies
                            - How to arrive at the appropriate VAT treatment
                            - Taxable Person
                            - Supplies of Goods and Services
                            - Place of Supply
                            - Exemptions and VAT Rates
                            - Person Liable for the Payment of VAT (including the Reverse Charge Mechanism)
                            2. VAT rights and duties which need to be fulfilled including:
                            - VAT Registrations (Articles 10, 11, 12 and VAT Grouping)
                            - VAT Documentation (invoices, fiscal receipts, records)
                            - Right of Refund (who is to claim what including partial attribution)
                            - Taxable Value (How to arrive at the 100%)
                            - Tax Point (when to declare a transaction in the VAT Return)
                            - Penalties and Interest
                            It will also make reference to the fact that there a number of VAT Compliance obligations that need to be followed when submitted forms.

                            Why is the session of relevance to our members?

                            The session will go over all the fundamental concepts of VAT.

                            Target Audience

                            • Accountants and prospective accountants, tax lawyers, tax practitioners, as well as business owners and self-employed persons
                            • Accountants specialising in which area(s) would benefit from joining this session?
                            • Indirect taxation
                            • Financial Accounting

                              Speaker's 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 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.


                              • 2 Mar 2022
                              • 13:30 - 16:45
                              • Online Webinar
                              Register
                              Registration Time: 13:15
                              Sessions Time: 13:30 - 16:45  including a 15-minute break
                              Speakers: Dr Christina 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.

                              backgroun information

                              The role of the company secretary has evolved in terms of responsibilities and obligations, with the most recent changes also delving into the role taking on a regulated nature with the implementation of the CSP Act – the seminar will look into what peculiarities the role has taken on and what to be mindful of when delving into appointment.’

                              Specific topics to be covered during the session

                              • Who can be a Company Secretary?
                              • Duties and Liabilities of the Company Secretary, including with respect to governance and considerations deriving from the new CSP Regime

                              Why is the session of relevance to our members?

                              The session will provide insight as to obligations and liability imposed on the company secretary in the day to day management of a Company
                              What’s the link between accountants and the Company Secretary?

                              Target Audience

                              • Directors, Company Service Providers and Company Secretaries
                              • Shareholders and Company Employees
                              • Lawyers, Administrators, Auditors and those vested with corporate accounting responsibilities

                              Speaker's Profile

                              Christina Scicluna is an Advocate within Ganado Advocates’ corporate and fintech teams. She advises a variety of multinational clients on international corporate structures, including the setting up of Maltese entities and redomiciliations of entities, M&A transactions and assisting clients on corporate governance matters.
                              Christina has also been involved in the fintech industry since 2017 and advises a number of clients on legal matters relating to blockchain, virtual financial assets and distributed ledger technology projects.

                              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.


                              • 3 Mar 2022
                              • 13:30 - 16:45
                              • Online Webinar
                              Register
                              Registration Time: 13:15
                              Sessions Time: 13:30 - 16:45  including a 15-minute break
                              Speakers: Mr Chris Meilak
                              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

                              Cost Benefit Analysis is a key investment appraisal tool which has features of both a full financial feasibility study as well as an economic analysis. This means that it takes the view of the project promoter and, separately, of the affected communities and society. As a result, understanding the main methodological considerations and techniques behind a CBA, and being able to interpret and challenge assumptions and results, is key when analysing and selecting projects in a situation where funding is limited and priorities need to be set.

                              Specific topics to be covered during the session

                              Walk through on how to perform a cost benefit analysis that will enable one to identify all the potential revenues and economic benefits, as well as financial and economic costs for a specific project, thus enabling one to decide if the project is economically feasible or otherwise. This will include practical examples and case studies of CBAs. 

                              Why is the session of relevance to our members?

                              Cost benefit analysis is a critical tool in the decision- making process and in project appraisal. 

                              Target Audience

                              • Accountants
                              • Business owners
                              • Government officials
                              • Project managers

                              Speaker's Profile

                              Chris Meilak is a Certified Public Accountant, Economist and Executive Director at EY Malta, leading the Valuation, Modelling and Economics sub-service line in Malta. Chris has carried out a number of assignments in relation to CBAs and feasibility studies, valuations, and business models. Chris holds an MA in Economics and the ACCA degree, and is a Visiting Lecturer in the Department of Economics, University of Malta

                              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.


                              • 9 Mar 2022
                              • 13:30 - 16:45
                              • Online Webinar
                              Register
                              Registration Time: 13:15
                              Sessions Time: 13:30 - 16:45  including a 15-minute break
                              Speakers: Dr Saman Bugeja
                              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.

                              Specific topics to be covered during the session

                              Main changes from 2016 to February 2022 and the respective implications.

                              Why is the session of relevance to our members?

                              To obtain an understanding of recent changes to the Companies Act. Using this knowledge, they will be in a position to identify work practices that needs to be updated

                              Target Audience

                              Directors, Company Service Providers and Company Secretaries
                              Shareholders and Company Employees
                              Lawyers, Administrators, Auditors and those vested with corporate accounting responsibilities

                              Speaker's Profile

                              Saman Bugeja is an Associate at Ganado Advocates, currently working within the firm’s corporate department. Saman assists local and international clients with legal due diligence processes, mergers and acquisition and corporate restructuring. Saman also assists local and international clients with ongoing corporate and commercial work including company formations, general corporate governance and capital restructuring. Before joining the firm’s corporate team, Saman completed a rotation with the investment services and funds department.

                              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.


                              • 16 Mar 2022
                              • 09:15 - 12:30
                              • Online Webinar
                              Register
                              Registration Time: 09:00
                              Sessions Time: 09:15 - 12:30  including a 15-minute break
                              Speaker: Mr Paul Spiteri
                              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

                              Risk is a concept which features predominantly in auditing. One of the primary functions involved in auditing is identifying the risks faced by an entity, both business and financial, and reducing these risks to an acceptable level. ISA 330 deals with the responsibilities faced by the auditor in designing and implementing audit procedures which specifically respond to the risk of material misstatement. ISA 330 interrelates to that of ISA 315 in identifying and assessing the risks of material misstatement by gaining an understanding of the entity and the environment in which it operates.
                              Auditors have a responsibility to gather sufficient appropriate audit evidence to support the overall audit opinion and this audit evidence is gathered primarily through substantive procedures and tests of controls. Both strategies go about assessing the level at which the identified audit risks affect the financial statements as a whole.
                              In this presentation we will be identifying the optimum ways to mitigate or reduce the risk of a material misstatement by having programs in place to review the evidence used to support the design and operating effectiveness of controls that are going to be used by auditors to gain assurance of management assertions.

                              Topics on the agenda

                              • What could result in non-compliance with ISA 330;
                              • How to identify risks of material misstatements;
                              • Assessing the risks of material misstatement (taking also into consideration COVID-19 related risks);
                              • Performing audit procedures in response to assessed risks

                              Why is the session of relevance to our members?

                              Enhance knowledge to ensure compliance with the requirements of ISA 330

                              Target Audience

                              Auditors

                                Speaker's Profile

                                Paul Spiteri - M. Accty.(Melit.), AIA, CPA
                                Paul graduated as a qualified accountant from the University of Malta in 2015, and is an Associate of the Malta Institute of Accountants. He is also a Certified Public Accountant and holds a practicing certificate in auditing.
                                Paul joined a leading audit firm in 2011, during his university studies, in which period he started to gain significant experience in auditing various companies in various sectors and has also worked in the consultancy department.
                                He currently works as a Chief Financial Officer with an established firm in the construction industry.
                                Paul also holds a Diploma in Insurance Accounting and Auditing.

                                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.


                                • 17 Mar 2022
                                • 13:30 - 16:45
                                • Online Webinar
                                Register
                                Registration Time: 13:15
                                Sessions Time: 13:30 - 16:45  including a 15-minute break
                                Speakers: Mr Timothy Borg Olivier & Mr Ian Zahra
                                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 the recent introduction of an enabling provision for the introduction of detailed transfer pricing rules, the country is slowly gearing up for the introduction of transfer pricing rules in Malta. This session shall provide a general overview of general transfer pricing principles, in particular the concept of the arm’s length principle and the various transfer pricing methods as stipulated in the OECD Transfer Pricing Guidelines. This session shall also aim at tackling some of the practical repercussions of the introduction of transfer pricing rules in Malta.

                                Topics on the agenda

                                • The arm’s length principle
                                • The OECD Transfer Pricing Guidelines
                                • Transfer pricing methods and comparability
                                • Intra-group services, intangibles and financial services
                                • DAC6 transfer pricing considerations
                                • Local transfer pricing developments

                                  Why is the session of relevance to our members?

                                  Transfer pricing relates to Pricing arrangements with related parties involving transfers of tangible and intangible property. There are various regulations regarding intragroup and related party transactions that need to be adhered to.

                                  Target Audience

                                  Tax practitioners, Accountant, Lawyers

                                  Speaker's Profile

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

                                  EVENT CPE 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.


                                  • 22 Mar 2022
                                  • 5 Apr 2022
                                  • 3 sessions
                                  • Online Webinar
                                  Register
                                  Registration Time: 13:15
                                  Sessions Time: 13:30 - 16:45  including a 15-minute break
                                  Speaker: Mr Saviour Bezzina
                                  Venue: Online Webinar
                                  Participation Fees (The Institute is now accepting payments via Paypal)
                                  MIA Members: €120.00
                                  Non-MIA Members: €225.00
                                  Retired Members: €60.00
                                  Students: €90.00

                                  *Group bookings for 3 or more participants available.

                                  BackgrounD information

                                  'VAT: Complexities in practice (Advanced)’ , this will tackle VAT in practice with practical examples and case studies. This is spread over 3 sessions which will deal with goods, services and other VAT issues. This will go into more detail with respect of complex VAT transactions.

                                  Topics on the agenda 

                                  These 3 VAT practical workshops will target the typical VAT practical issues encountered in the day-to-day work, examples will be taken from past experiences encountered. This will be then followed by the VAT treatment of complex transactions. The 3 sessions will be as follows:
                                  1. VAT Practical Session – Goods (ICS/ICAs/Imports/Exports/Distance-Online Sales/Chain Transactions, Triangulation, Customs Duty Suspension Regime)
                                  2. VAT Practical Session – Services (B2B/B2C, Location and Nature of Customer, Exceptions to General Rules, Exemptions, Tax in Danger)
                                  3. VAT Practical Session – Other VAT issues (Right of Refund/Partial Attribution, VAT Registrations, Time of Supply, Taxable Value)

                                  Why Are these sessions of relevance to our members?

                                  Members can learn how to deal with complex VAT transactions when it comes to VAT for goods, services and other VAT issues. Each session will be practical with walk through examples.

                                  Target Audience

                                  • Accountants and prospective accountants, tax lawyers, tax practitioners, as well as business owners and self-employed persons
                                  • Accountants specialising in which area(s) would benefit from joining this session?
                                  • Indirect taxation
                                  • Financial Accounting

                                    Speaker's 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


                                    12 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 Mar 2022
                                    • 09:15 - 12:30
                                    • Online Webinar
                                    Register
                                    Registration Time: 09:00
                                    Sessions Time: 09:15 - 12:30  including a 15-minute break
                                    Speaker: Dr Jeanette Calleja Borg
                                    Venue: Online Webinar
                                    Participation Fees (The Institute is now accepting payments via Paypal)
                                    MIA Members: €40.00
                                    Non-MIA Members: €75.00
                                    Retired Members: €20.00
                                    Students: €30.00

                                    *Group bookings for 3 or more participants available.

                                    BackgrounD information

                                    Each transfer of Immovable property may attract different rates of tax, and tax calculations vary according to the particularities of each case. A number of variables are taken into account including but not limited to, the date of acquisition, how the property was acquired i.e. through inheritance, donation or purchase, and the time the property is being transferred. This seminar shall discuss the taxation framework for immovable property transfers.

                                    Topics on the agenda

                                    Different tax rates applicable to immovable property depending on type, date of purchases.  Exemptions will also be discussed.

                                    Why is the session of relevance to our members?

                                    To be able to compute and advise on the correct ta and duty due on immovable property transfer.

                                    Target Audience

                                    Accountants, Tax practitioners and estate agents.

                                      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


                                      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.


                                      • 30 Mar 2022
                                      • 09:15 - 12:30
                                      • Online Webinar
                                      Register
                                      Registration Time: 09:00
                                      Sessions Time: 09:15 - 12:30  including a 15-minute break
                                      Speaker: Dr Anselmo Mifsud Bonnici
                                      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.

                                      Topics on the agenda

                                      • Composition of the Board of Directors
                                      • Duties and obligations of directors
                                      • Duties and obligations of directors at different stages in the life cycle of a company

                                      Why is the session of relevance to our members?

                                      Enhance knowledge to ensure compliance with the requirements of ISA 330

                                      Target Audience

                                      Directors, Company Service Providers and Company Secretaries
                                      Shareholders and Company Employees
                                      Lawyers, Administrators, Auditors and those vested with corporate accounting responsibilities

                                        Speaker's Profile

                                        Anselmo Mifsud-Bonnici is an Associate within Ganado Advocates’ corporate team, assisting clients on various corporate matters including formation of companies, advice on corporate governance, financing and M&A.
                                        Anselmo also specialises in real estate and construction matters, and has assisted clients on both contentious and non-contentious matters relating to the sale, purchase and letting of real estate, as well as local and international construction projects (particularly FIDIC forms of contract).

                                        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.


                                        • 31 Dec 2022
                                        • 00:00
                                        • Online Webinar
                                        Register
                                        Buy an unlimited bundle of CPE hours to benefit from a discounted rate.
                                        MIA Members: €260.00
                                        Non-MIA Members: €500.00
                                        Retired Members: €135.00
                                        Students: €200.00
                                        Purchasing the CPE Unlimited Bundle Scheme will allow you to attend any virtual CPE events held between 1st January 2022 till 31st December 2022 at no extra charge. Hours purchased through this scheme cannot be used to attend online conferences, face to face conferences and events, events which are already discounted and events which are held in conjunction with third parties.
                                        Once having purchased a CPE Unlimited Bundle, place your booking for each respective online CPE event by selecting the free of charge “Unlimited Bundle Scheme” registration type.
                                        Terms and conditions apply.