Upcoming events

Switch to Calendar View

• M22070 - Where and When is VAT applicable? – Place of Supply Rules (Online)

  • When
    1 Dec 2022
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Registration is closed

  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 services.

  OBJECTIVES OF THIS SESSION

  • A refresher on the basic VAT concepts

  • Determining the general rules for place of supply of goods

  • Determining the general rules for place of supply of services

  • Understanding special place of supply considerations

  Specific topics to be covered during the session

  • 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

  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 & Construction, Investments, Pharmaceuticals and Retail. During 2019, he specialised in VAT advisory and was promoted as a Manager in 2022. 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 which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22103 - Understanding Auditor’s requests: Be prepared for the upcoming audits (Online)

  • When
    6 Dec 2022
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Ms Melissa Mercieca
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €40.00
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  The Audit Process – an experience that may become very stressful, time consuming and inefficient for the Finance team of the audited entity if not appropriately prepared. This session is designed in a way to provide insight into common requests by external auditors with the aim to provide useful tips and guidance on why such requests are made and how they can be addressed efficiently. The main objective of this session is to reduce the expectations gap by going through the different financial statements captions and identifying those areas which may result in bottlenecks throughout the audit process whilst providing tips on how to be proactive to avoid such issues.

  Specific topics to be covered during the session

  The session shall start off with an introduction to auditing standards and audit requirements. We shall then delve into the different captions of the Balance sheet (SOFP) and Income Statement (SOCI) as well as other common general audit requirements such as subsequent events and going concern. For each area, a general understanding of auditors requests will be covered including common errors made by finance teams, as well as tips on how to be audit ready.

  Why is the session of relevance to our members?

  A practical session to help accounting professionals forming part of finance units in entities being audited to understand the auditor’s expectations for a smooth and efficient audit.

  Target Audience

  Accounting professionals, students and finance employees who are involved in the audit process.

  Speaker's Profile

  Melissa Mercieca graduated from the University of Malta after completing her Bachelor of Accountancy (Honours) Degree in 2013 while also holding a Bachelor of Commerce degree in Management. She is a Certified Public Accountant and Registered Auditor. She joined the Audit function at KPMG Malta immediately following the completion of her degree and has spent over 8 years working in audit with her most recent role, that of Senior Manager. Through her audit experience she has gained valuable insight in a variety of industries. For a number of years, she was focused more on audit clients in the iGaming and technology sector. She has recently changed career paths and has moved away from audit to the industry. She has joined the Finance Unit of one of the Leading Banks in Malta, Bank of Valletta, in which she holds a Managerial position focusing on quality control and external reporting.
  

  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 which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22090 - Tax Treatment of Intellectual Property (Online)

  • When
    14 Dec 2022
  •  
    13:30 - 16:45
  • Location
    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 provisions in the Income Tax Act dealing with Intellectual Property. In addition, the seminar will discuss Tax Treaty Rules governing Intellectual Property and the most recent international developments in the area.
  

  Topics on the agenda

  • The Legal Concept of Intellectual Property

  • General Overview of Laws Governing Intellectual Property

  • Tax Treatment of Intellectual Property (Maltese Rules)

  • Tax Treatment of Intellectual Property (International Tax Rules)

  Target Audience

  Accountants, finance personnel, lawyers and anyone involved in residential leases.
  

  Speaker's Profile

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

  EVENT CPE 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 which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• M22084 - Coaching Conversations - helping people change (Online)

  • When
    16 Dec 2022
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr Karl Grech
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €40.00
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  Coaching is about tapping into a potential that would otherwise be idle and using it for the benefit of the team member and the company. According to the International Coaching Federation (ICF), coaching improves work performance by 70 per cent, time management by 57 per cent, and team effectiveness by 51 per cent. This course covers some basics of how you can hold a coaching conversation, we will look into coaching some specific situations and how to apply the various skills so you can gain confidence to have these conversations. As a result, you will be able to target specific areas to improve, motivate and inspire your people, communicate more effectively as a coach, and increase job satisfaction for your employees and yourself.

  OBJECTIVES OF THIS SESSION

  The learning objectives for this programme, participants will:

  • Understand what coaching is.

  • Learn the importance of coaching as a management skill.

  • Increase participants' ability to apply basic coaching techniques to coaching for Performance improvement, Career development, Training for specific skills, and Coaching a team.

  • Types of questions to ask in a coaching conversation

  • Uncover their skills as a coach.

  • How to be an effective team coach and empower team members

  • Practise how to coach a team member.

  Target Audience

  This program is designed to help managers, supervisors, and leaders understand the coaching process, apply effective techniques of coaching communication, and create and maintain a successful coaching relationship with an employee or with their teams.

  Speaker's Profile

  Karl Grech, Performance Coach & Leadership Trainer. Karl helps mid/senior leaders inspire, motivate & engage their team. He supports people to gain confidence in their leadership role and overcome challenging situations.
  Karl believes that every leader and every professional is able to reach their potential and develop the skills required to deal with changing environments. This means overcoming the fears, insecurities, and stress they encounter in their career, and that has a direct impact on their quality of life.
  Karl is an Associate Certified Coach (ACC) with the International Coaching Federation (ICF). His goal is to help you rediscover your potential to become the best version of yourself, at work and in life; supporting you in your journey to becoming who you want to become. Coaching is all about a journey, focusing on future possibilities, not past mistakes.
  Others have described Karl as a good listener and observer, which helps him see the things people cannot see in themselves. In this way, he brings in a different perspective and supports people to believe in themselves to achieve what they want.
  Karl brings +12 years of experience, in coaching and training leaders at all levels, from +27 nationalities and cultures. His coaching style can be described as collaborative, practical, challenging and genuine.
  Karl specialisations in leadership, coaching, emotional intelligence, interpersonal skills and learning & development. When he is not working, he enjoys spending time with his wife and kids, circuit training and embracing traffic as an opportunity to listen to podcasts.

  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 which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use

  Show details
• Unlimited CPE Bundle 2022

  • When
    31 Dec 2022
  •  
    00:00
  • Location
    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.

  
  

  
  

  Show details
• M23008 -Cross-border e-commerce: VAT implications (Online)

  • When
    17 Jan 2023
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time:  13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speakers: 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

  Cross border E-Commerce trade has become the main manner in which goods and services are transacted due to the time and cost efficiency they offer to suppliers and customer alike.  With the increase in its popularity the respective VAT treatment has developed accordingly in order to cater for the ever increasing volumes so as to simplify compliance obligations as much as possible for the parties involved but at the same time ensuring that the necessary control procedures are in place to avoid and minimize abuse and fraud.

  OBJECTIVES OF THE SESSION

  Throughout this seminar we will be discussing how e-commerce VAT rules developed in recent years and the respective implications on the industry operators. Particular emphasis will be placed on the latest EU developments that took place in 2019 and more importantly those in 2021 relating to the changes/simplification measures in the Mini One Stop Shop (MOSS) system and the cross-border B2C supplies of goods (distance sales) regime.

  Specific topics to be covered during the session

  VAT Treatment of E-commerce  - including an understanding of the basic principles

  How it developed over the years

  Recent Changes including:

  2019 Telecommunications, broadcasting and electronically supplied services (TBE) changes

  • Derogation for EU small businesses to charge their own local VAT/apply a local SME exemption on B2C cross border supplies below EUR10,000 per year

  • Suppliers with cross-border B2C sales below EUR100,000 per year to provide only one piece of evidence for the location of their customers

  • MS of identification under MOSS to decide on issuance of fiscal receipt

  2021 Distance Sales changes

  • One Stop shop covering EU Distance Sales

  • One stop Shop extended to cover also certain non TBEs cross border supplies of services

  • One stop covering Distance Sales from Third countries not exceeding EUR150

  • Technical, practical and compliance implications

  • Other recent developments

  Target Audience

  Professionals, Practitioners and other accounting staff members dealing with all VAT related issues including the determination of the vat treatment, handling of VAT invoices and other documentation, compilation and filing of vat returns and VAT payments

  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  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details
• M23021 - The MIA AML Conference 2023

  • When
    18 Jan 2023
  •  
    09:00 - 17:00

  Register

  Registration Time: 08:00 - 09:00
  Sessions Time: 09:00 - 17:00 

  Participation Fees (The Institute is now accepting payments via Paypal)

  Full day conference prices:
  Member: €110
  Non-Member: €160
  Retired Member: €80
  Student: €90

  The main focus of the conference will be to provide the participants with a high level overview of the IPs Part II regulating the accountancy profession, whilst focusing on case studies dealing with various aspects which are of interest to the profession. 

  Special emphasis will be made on AML aspects relating to beneficial ownership, reporting, ongoing monitoring and record keeping as dealt with by the then newly published IPs Part II. 

  Participating in the conference we have two regulators, the FIAU itself, represented by Dr. Kenneth Farrugia and other FIAU employees, as well as Dr. Geraldine Spiteri Lucas, MBR Registrar. 

  Both regulators will be delivering a presentation on highly topical matters and also participating in panel discussions.

  
  

  Show details
• M23004 - The Proposal for a Council Directive concerning Shell Companies: One year on (Online)

  • When
    20 Jan 2023
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time:  09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speakers: Mr Christopher Bergedahl
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €40.00
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  On 22 December 2021, the European Commission published a proposal concerning shell companies. This session is intended to introduce participants to the policy objectives and structural mechanics of the proposed directive, including their expected interaction with the Maltese corporate tax system.
  

  Specific topics to be covered during the session

  • Background to anti-abuse rules in the EU

  • The policy underpinning the Unshell Directive

  • Personal and objective scope

  • The gateway criteria

  • The substance indicators

  • The rebuttal mechanism

  • Substantive and procedural tax consequences

  • What next?

  Why is the session of relevance to our members?

  Better understanding of the structure and mechanics of the proposed Directive, as well as its expected interaction with domestic tax rules.

  Target Audience

  Accountants, advocates, corporate services providers, executive and non-executive directors

  Speaker's Profile

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

  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 which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details
• M23017 - Recent Tax Case Law (Online)

  • When
    24 Jan 2023
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time:  09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speakers: 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 recent tax judgments that are expected to impact on the Maltese tax system with specific reference to some important tax judgments delivered by the European Court of Human Rights in 2022.  

  Specific topics to be covered during the session

  The seminar will discuss recent tax judgements that are expected to have an impact on the Maltese tax system with specific reference to some important tax judgements delivered by the European Court of Human Rights in 2022.

  Why is the session of relevance to our members?

  Tax judgements have an impact on the environment within which a practitioner operates. Hence, it is imperative that one is kept informed about recent case law developments
  

  Target Audience

  Accountants and Auditors
  

  Speaker's Profile

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

  EVENT CPE 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 which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details
• M23007 - Managing VAT Risks (Penalties, Interest and Assessments)(Online)

  • When
    26 Jan 2023
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time:  09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speakers: Mr Saviour Bezzina
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €40.00
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  The Maltese VAT Act provides for various punitive measures (penalties, interest, assessments etc.) to be imposed/issued in the eventuality that taxable persons fail to adhere with the various provisions of the Maltese VAT Act. Whilst certain VAT risks some practitioners are quite aware of, it often happens that one is not fully aware of other material VAT risks especially in new/one-off scenarios when one comes across new types of transactions, new client types, new set-ups, new companies, incorrect/late VAT returns, incorrect/late invoices, VAT inspections and similar situations.

  OBJECTIVES OF THE SESSION

  The scope of the session is to first analyse in detail the main VAT risks which might lead to negative consequences if the applicable VAT provisions are not fulfilled. The session will then proceed with identifying and determining which consequences (penalties/interest/assessments) will be applicable when the applicable VAT provisions are not adhered to properly and why (including references to the various parts of the legislation which list down when such consequences are triggered and the applicable conditions). Finally the session will discuss practical tips and actions which may be taken by involved parties with a view to ensure that such VAT risks are minimised as much as possible.

  Specific topics to be covered during the session

  • VAT Risks (including risks pertaining to VAT Treatment, VAT Registrations, VAT Claimability, VAT Forms )          • VAT Consequences (Penalties, Interest, Assessments)
  • Practical Tips and Actions to minimise such VAT risks

  Target Audience

  Professionals, Practitioners and other accounting staff members dealing with all VAT related issues including the determination of the vat treatment, handling of VAT invoices and other documentation, compilation and filing of vat returns and VAT payments.

  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  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details
• M23018 - Supporting Research, Sustainability and New Investments (Online)

  • When
    1 Feb 2023
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15- 12:30  including a 15-minute break
  Speakers: Mr Karl Herrera & Ms Francesca Farrugia
  Venue: Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €40
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  BACKGROUND INFORMATION

  The sessions will provide a technical and practical insight on the support available through Malta Enterprise for the implementation of projects that involve new investments, research and actions to make business more sustainable. The guidelines will be explored as the legal basis of the support and an overview of the application process and requirements will also be presented to the audience.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  The event will be split in 3 smaller sessions, primarily as per below:

  1. Overview of what constitutes Research & Development and available measures that promote the undertaking of research, including research that can be undertaken directly by the applicant, research that can be done in collaboration with research organisations and structures that provide access to research for the general business community. We will also cover tax benefits available for research that has been implemented and from which an applicant is generating income.

  2. Overview of available measures that support business to implement projects to become more sustainable. Malta’s Sustainable Development Vision for the coming years sets out the country’s aspirations and priorities for mainstreaming sustainable development. A number of support measures are already in place to help achieve sustainability goals for business. The session will also highlight regulation updates that are envisage to be published in the coming weeks

  3. Overview of measures supporting new investments through cash grants, tax credits, loan guarantees and interest rate subsidies. These measures aims to sustain the regional industrial and economic development of Malta and facilitates initial investments including the setting up of new establishments, the expansion of existing facilities and the diversification of existing businesses, amongst other activities.

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  The session will provide an insight of the updates – during the process of evaluation we very often notice that applications do not address the latest updates. Therefore through this session we intend to highlight changes that may affect eligibility of applications. Since the audience plays a very important part in the compilation of applications, it is relevant for them to be abreast of changes and what the support is strategically intend for.

  Target Audience

  Persons and professionals that are involved in supporting businesses to apply for support measures

  Speakers' Profiles

  Karl Herrera has been engaged in the development and implementation of various support measures aimed to facilitate investment, research, entrepreneurship, and industry. Over the years he has been involved in the design of financial instruments, fiscal measures, other business support projects and initiatives aimed to facilitate economic development and industrial competitiveness. At Malta Enterprise, he currently leads a team responsible for project evaluation and the development of support measures.

  Francesca Farrugia works at Malta Enterprise as Coordinator of Incentive Development and Evaluation, focusing on reviewing and evaluating project applications for support under various incentives and contributing to the design of support measures and ancillary documentation. She is involved in the organisation of promotional and training events for client facing staff, stakeholders and industry. In previous roles, Francesca gained extensive experience in corporate communications and in development of business strategies for the creative industries.

  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.

  
  

  Show details
• M23003 - Being the Financial Controller of a Family Business - 2 Day Package (Online)

  • Start
    2 Feb 2023
  •  
    13:30
  • End
    7 Feb 2023
  •  
    15:30
  • Location
    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

  BackgrounD information

  The Financial Controller in a family business is normally viewed as one of the top key players in the running of the family business. The influence that financial controllers, especially if they are not linked to any of the family owners, can be significant as they can provide an independent and impartial view of what is happening in the family business and how it can best improve and adapt to the challenges such family business would be facing.
  Financial Controllers need to however make sure that they understand the forces at play in a family business, whilst making sure that they use their influence to have the family business shape up and run more professionally. Therefore, financial controllers in a family business have many times a role which is much larger than simply an accounting and reporting function.
  This course is intended to help financial controllers understand the full length and breadth of their role within a family business and how they can best help family businesses improve and become more professional in their approach.

  Topics on the agenda

  SESSION 1 

  1. What makes a Family Business distinct from other types of Business?

  2. Why is the role of a Financial Controller so pivotal in a Family Business?

  3. Is the ownership structure of the family business inline with the business reality and future needs?

  4. Does the family business have the appropriate governance structures that a financial controller can use to warn about future risks or address present issues?

  
  

  Topics on the agenda 

  SESSION 2 

  1. How the financial controller can help a family business adopt a strategic mindset

  2. How the financial controller can help a family business become data driven organisations

  3. The importance of Succession Planning which is a journey and not an event

  4. The role of the financial controller in setting up various important policies (family employment, dividend, conflict management and wealth management).

  
  

  Why is the session of relevance to our members?

  Many times family businesses require input from their financial controllers that goes beyond the simple accounting and reporting functions. They would require the financial controller to guide the family business to professionalise its approach at running the business and in becoming better equipped at growing in a sustainable way.

  Target Audience

  Any accountant who works for a family business or aspires to work in a family business.

  Speaker's Profile

  Silvan 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.

  
  

  Show details
• M23020 - Tax Investigations and non-compliance (Online)

  • When
    9 Feb 2023
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15- 12:30  including a 15-minute break
  Speaker: Ms Roberta Gulic Hammett
  Venue: Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €40
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  BACKGROUND INFORMATION

  The tax environment is becoming increasingly complex and challenging. This session shall provide a general overview of the mechanism of the self-assessment system and the costs related to non-compliance with particular focus on tax penalties and the assessment process.  Some practical insights into the tax audit process will also be discussed.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Persons assessable under the ITMA

  • Extent of managers, principal officers and liquidators' personal liability

  • Self-assessment system and the right to rectify tax position and the related timeframes

  • Power of the Commissioner to request information and records to be kept

  • Assessments: years in scope and consequences of failure of provision of information

  • Offences, penalties and remission system

  • Taxpayer's charter - rights and obligations

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  Tax practitioners, accountants, lawyers and taxpayers in general need to be well informed of the regulating provisions, the consequences of non-compliance and what are the taxpayers' rights in a tax enquiry.  

  Target Audience

  Tax practitioners, Accountants, Lawyers, Tax payers (directors, principal officers) 
  

  Speaker's Profile

  Roberta Gulic Hammett is a Senior Manager at PwC Malta. Roberta joined the firm in 2005 and worked for four years in the Assurance service line. In 2009 she joined the Tax service line and in 2011 she was awarded the diploma in taxation by the Malta Institute of Taxation. Roberta is a graduate of the University of Malta and is a Fellow of the Malta Institute of Accountants as well as a Certified Public Accountant and Auditor.
  Roberta assists various local and international clients in handling their tax affairs in Malta including tax advice and forms part of the firm's Tax Dispute Resolution Team.  Roberta is also heavily involved in tax due diligence engagements of multinational groups and in related restructuring services and has gained substantial expertise in this area.
  Roberta lectures at the PwC EMEA International Tax & Legal Academy  - FICT and has lecturing experience in ADIT and ACCA, Advanced Taxation Paper. She has also delivered presentations at a number of tax conferences.

  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.

  
  

  Show details
• M23022 - An introduction to the Maltese insolvency reform - 3 Day Package (Online)

  • Start
    13 Feb 2023
  •  
  • End
    27 Feb 2023
  •  
  • Schedule
    3 sessions
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Session 1 Time: 13:30 - 16:15 Including a 15 minute break

  Sessions 2 & 3 Time: 13:30 - 15:30 no break

  Speakers Session 1: Mr Gianluca Busuttil & Mr Kevan Azzopardi

  Speaker Sessions 2 & 3: Mr Gianluca Busuttil

  
  

  Venue: Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €70.00
  Non-MIA Members: €140.00
  Retired Members: €30.00
  Students: €50.00

  BackgrounD information

  The transposition of Directive 1023/2019 (the Directive on restructuring and insolvency) into Maltese law will result in a material and substantial reform, with three primary outcomes, these being: (a) the introduction of preventive restructuring procedures into Maltese law in a manner that aligns with the safeguards and protections required by the Directive; (b) the modification of Malta’s existing bankruptcy legislation so as to apply a three-year duration for the effective discharge of commercial debt; and (c) the introduction of specific regulation intended to formalize the role, functions and obligations of insolvency practitioners.
  These objectives will be achieved, respectively, through the enactment of the Pre-Insolvency Act, the amendments to Part III of the Commercial Code on bankruptcy, and the Insolvency Practitioners Act.
  Topics on the agenda

  TOPICS ON THE AGENDA

  SESSION 1 

  • Early warning and eligibility for preventive restructuring procedure

  • The available typologies of preventive restructuring and the specific relevance of each

  • The stay of individual enforcement actions and other protections for debtors under preventive restructuring procedure

  • The formulation and confirmation of a restructuring plan

  SESSION 2

  • The declaration of bankruptcy and other considerations around entry into bankruptcy proceedings

  • The notion of dischargeable debts and the treatment of commercial and personal debts

  • The role and functions of the bankruptcy trustee

  • The implications of discharge and rehabilitation as the outcome of successful bankruptcy proceedings.

  
  

  Why is the session of relevance to our members?

  The impact of the transposition of Directive 1023/2019 into Maltese law is expected to be very broad, and to have a material impact on the manner in which business conduct their operations. New obligations will be introduced, which the vast majority of businesses will need to be sensitive towards, and the introduction of new legislative mechanisms may result in a need to revaluate various standards business practices.

  Target Audience

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

  Speakers' Profiles

  Gianluca Busuttil is a manager at Deloitte Malta, having joined the firm in October 2019. His main areas of specialisation are commercial and corporate law, insolvency law, and AML/CFT law.
  Gianluca has experience in the formulation of regulatory policy and related work in the fields of corporate and insolvency law, including with respect to the overall improvement of the Maltese insolvency framework and the push towards alignment with the relevant international standards of best practice – including in relation to the transposition of Directive 1023/2019 (the Directive on restructuring and insolvency) by virtue of the Pre-Insolvency Act, the Insolvency Practitioners Act, and the amendment of Part III of the Commercial Code on bankruptcy

  EVENT CPE COMPETENCES

  6.5 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.

  
  

  Show details
• M23009 - Special considerations for Intangible assets under IAS 38 and GAPSME (Online)

  • When
    15 Feb 2023
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speakers: Mr John Debattista & Mr Neville Saliba
  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

  IAS 38 ‘Intangible Assets’ defines such asset as an identifiable non-monetary asset without physical substance.
  The intangible asset’s lack of physical substance does not mean that it is not identifiable. For instance, an intangible asset may be identifiable because despite it lacking physical substance, it can still be sold to another party separately. Another example is an intangible asset arising from contractual or other legal rights.
  There are various types of intangible assets, and the accounting treatment tends to differ between one type and another. Moreover, it is not always straightforward to decide whether the intangible expenditure is to be capitalised or not. The seminar will provide an overview of the various types of intangible assets, as well as the way that they are treated. A selected number of special situations treated under IFRS and GAPSME shall be tackled.
  The seminar will also delve into the fair value measurement of intangible assets and the situations where this is allowed or not.

  Specific topics to be covered during the session

  • Objective of the standard

  • Key definitions

  • Recognition

  • Initial and Subsequent measurement

  • Derecognition

  • Classification

  • Special considerations for complex examples

  • Disclosure requirements

  Why is the session of relevance to our members?

  The relevance of this session emanates from the increased complexities faced by the profession in transactions involving Intangible Assets on a day to day basis

  Target Audience

  This CPE is intended for accounting professionals, upcoming students as well as practicing auditors.

  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.

  Neville Saliba graduated from the University of Malta in 2020 after the completion of the Master in Accountancy Degree. He joined the Accounting Advisory department at Zampa Debattista following the merger with Mint Finance in 2022, prior to which he gained experience in client accounting at one of the big-four firms.
  Neville has worked with a diversity of local and international clients providing him with an industry knowledge of various sectors. He has been lecturing ACCA since 2022 and actively sits on the MIA’s young members committee.

  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 which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details
• M23019 - Forensic Accounting and Internal Audit – Key Similarities and Differences (Online)

  • When
    16 Feb 2023
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speakers: Ms Rebekah Barthet & Ms Alicia Vella
  Venue:   Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €40.00
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  A company may undergo various types of reviews to assess and report the health of the entity, uncover potential areas of vulnerability and identify occurrences of misconduct, such as fraud. Having knowledge of the various types of reviews will assist the entity in understanding the benefit of each and identify the most appropriate one based on the circumstances.
  Forensic accounting is the process of gathering evidence to establish the existence of fraud or of criminal activity, with the intention for it to be used in Court.
  Internal auditing is an independent function which provides objective assurance on the operating effectiveness of organisation’s risk management, governance and internal control processes.

  Specific topics to be covered during the session

  • The basics of forensic accounting and internal audit

  • The characteristics and skillset of forensic accountants and internal auditors

  • Key similarities and differences

  • Their role in relation to fraud

  Why is the session of relevance to our members?

  This session is relevant to members as it will provide an overview of forensic accounting and internal audit, two areas of specialisation within the accountancy profession.
  It is also relevant to those charged with corporate governance as they are responsible for monitoring the overall risk assessment process of the organisation, including the management of exposure to fraud risks. Understanding the differences between the two areas of specialisation is essential for them in order to identify the requirements for their organisation.

  Target Audience

  The session is targeted to aspiring finance professionals seeking to obtain an understanding of these two areas of specialisation, and their role in the prevention and detection of fraud. This session will also be of interest to those professionals who already work within the respective fields.
  

  Speakers' Profiles

  Alicia Vella is a director within the advisory department. She joined Mazars in January 2010 as a partly qualified accountant whilst undergoing ACCA studies. Alicia is currently heading the internal audit team who provide tailored internal audit solutions with particular focus on the insurance, gaming and investment services industries. She has also led a number of assignments particularly in relation to process redesign and improvement, risk and internal control. Alicia has also extensive experience in Anti-Money Laundering through her involvement in a number of AML assignments.
  Alicia is a Certified Internal Auditor, a certified AML specialist, a CPA and member of the Malta Institute of Accountants.

  Rebekah Barthet is a senior manager within the Business Advisory Department at Mazars in Malta. As an appointed Court Expert, she is involved in forensic investigations relating to financial crime. Rebekah was also involved in anti-money laundering related projects instituted by law-enforcement agencies.
  Rebekah holds an MSc in Forensic Accounting and is accredited with the ACAMS certification. She is a certified public accountant, holding a practicing certificate in auditing and a member of the Malta Institute of Accountants

  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 which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details
• M23006 - VAT Considerations in the Gaming Industry (Online)

  • When
    21 Feb 2023
  •  
    09:15 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15- 12:30  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
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  BACKGROUND INFORMATION

  In recent years, multiple VAT updates have significantly impacted the VAT considerations Gaming operators and other entities operating in the gaming industry need to undertake. The main changes are in respect to the Place of Supply Rules, right of refund, exemption/chargeability of gaming related services and most recently VAT grouping. During this session we shall go through all factors impacting the VAT treatment of companies in the gaming industry in order to ensure that the VAT treatment adopted is compliant with the Maltese VAT Act and EU VAT Directives.

  OBJECTIVES OF THE SESSION

  • A refresher on the basic VAT concepts, as preparation for the delivery.

  • Understanding gaming services which are chargeable/not chargeable for VAT purposes.

  • Analysing the rights of input VAT deductions for companies operating in this industry

  • Discussion on the applicability of partial attribution

  • Working out a practical example focusing on this industry

  Topics on the agenda

  • Refresher on core principles of VAT

  • The Specific VAT considerations for Electronically supplied services

  • Analysing the VAT activities within scope of the VAT exemption

  • The right for input VAT deductions and partial attribution

  • A practical example focusing on this industry

  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. In 2019, he specialised in VAT advisory and was promoted to a Manager in 2022. 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.

  
  

  Show details
• M23015 - Developing a Growth Mindset (Online)

  • When
    28 Feb 2023
  •  
    09:15 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15- 12:30  including a 15-minute break
  Speaker: Dr Natalie Keneley
  Venue: Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €40
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  BACKGROUND INFORMATION

  A mindset is a series of self-perceptions or beliefs people hold about themselves. These determine behaviour, outlook and mental attitude.
  People with a fixed mindset believe that abilities, intelligence and talents are all traits we are born with. They often obstruct their development through their belief in innate talent and their fear of failure. They see failure as a disaster. People with a growth mindset believe their talents and abilities are developed through effort, teaching and practice. They believe anyone can improve and be smarter if they work at it. They are open to new ideas and learning and see failures as opportunities. It is possible to develop a growth mindset, and in the accounting profession today, it is not just a good idea, but vital to long-term success.

  Topics on the agenda

  Topics that will be covered include fixed mindset, growth mindset, attributes of a growth mindset workplace, developing “can-do” thinking, personal growth and leading with a growth mindset.

  Target Audience

  Members and non-members of the Malta Institute of Accountants – accountants, managing partners of firms, directors, managers, and anyone interested in the areas being covered by this Session.
  Through this workshop participants will learn the difference between a fixed and a growth mindset and understand the repercussions of both. They will be enabled to challenge their own mindset as well as the myths about mindsets. The workshop will provide opportunities for participants to move toward the growth end of the mindset spectrum.

  Speaker's Profile

  Dr Natalie Kenely is a Senior Lecturer and former Head of Department within the Faculty for Social Wellbeing at the University of Malta. She participated as panel member on the discussion Expanding Expectations: Intelligence, Creativity, Digital Technologies & Emotional Intelligence during the MIA Biennial Conference in 2016, and as speaker at the MIA SME forum in February 2019. She has delivered a number of CPE workshops to the MIA.

  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.

  
  

  Show details
• M23011 - Leveraging historical financial data to predict the future (Online)

  • When
    3 Mar 2023
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15- 12:30  including a 15-minute break
  Speaker: Mr Mark Wirth & Ms Lisa Apap
  Venue: Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €40
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  BACKGROUND INFORMATION

  Analysing a set of financial statements is an important tool for any accountant.
  This session will cover the principal methods that one may apply to analyse a set of financial statements, including the calculation and interpretation of key accounting ratios. Furthermore, this session will also provide the attendee with insights of how to extract historical information to be able to predict future performance of a company.
  The session will also include a step-by-step approach of how to create a basic set of financial projections.

  Topics on the agenda

  • Vertical vs horizontal method of analysing financial data

  • Calculation, application and interpretation of key financial ratios (liquidity, profitability, credit analysis and inventory)

  • Creation of financial projections

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  This session will help the attendees to improve their analysis skills and be able to calculate and apply key accounting ratios.
  Furthermore, the session will provide the attendees with an insight into how to create a basic set of financial projections.
  

  Target Audience

  Client accountants, in-house accountants and financial advisors

  Speaker's Profile

  Mark Wirth is a Certified Public Accountant and Registered Auditor, specializing mainly in client accounting and business advisory services.
  Mark graduated from the University of Malta after completing the Bachelor of Accountancy (Honours) Degree back in 2010.
  He spent seven years working within the tax and audit service lines within one of the Big 4 audit firms in Malta. In 2017, Mark co-founded Mint Finance, an accounting and audit firm which eventually merged with Zampa Debattista on 1st January 2022.
  Throughout his career, Mark has advised several clients operating in various industries, both locally and abroad.
  Mark also lectured the tax module of ACCA in recent years.

  Lisa Apap graduated from the University of Malta in 2020 after completing the Master in Accountancy Degree with a Distinction.

  She joined Zampa Debattista in 2018, forming part of the Accounting Advisory team.

  Lisa gained experience on both local and international clients in various industries, including gaming, retail, yachting and construction. She specialises in financial reporting in both IFRS and local framework (GAPSME).
  Lisa also lectures the financial accounting module of ACCA.

  
  

  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.

  
  

  Show details
• M23001 - The income approach to property valuations: Implicit versus explicit models (Online)

  • When
    7 Mar 2023
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speakers: 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

  Traditionally, commercial properties have been valued using the traditional capitalization method. This is an inflation implicit valuation method where the rental value is divided by an all-risks yield (ARY) in order to obtain the Market Value.
  However, the world is experiencing a shift towards the discounted cash flow method as it is an inflation explicit method which is more versatile which makes it able to cater for changing complexities in lease structures. This shift has been slow in Malta as there remains a reluctance within the real estate sector to adopting valuation approaches in which these factors are made more explicit for a variety of reasons.
  The webinar will discuss the key concepts and principles of these two methods, being the two main methods in the income approach. It will comment upon the on-going debate about the preferred use of implicit models of valuation vs their explicit counterparts by giving an overview of the processes and pros and cons of both methods and will give guidance about when to use both methods.

  Specific topics to be covered during the session

  Introduction to valuations
  

  • Introduction to valuations
  

  • Valuation methodology and the different approaches
  • Recommended literature
  Important principles

  • Investment vs commercial property
  • Property as an investment
  • Rental value and leases
  The income approach
  • Introduction to the income approach
  • Yields
  • The traditional capitalization method
  • The discounted cash flow method
  • Practical examples and key considerations

  Why is the session of relevance to our members?

  This online session is beneficial for auditors, real estate and financial advisors, valuers, estate agents and property investors as over the three-hours you will:

  • learn the key terminology and principles of commercial and investment properties

  • learn how to estimate the rental value of commercial real estate

  • learn about the different valuation methods in the income approach

  • learn the key principles of the traditional capitalization and discounted cash flow methods.

  Target Audience

  • Auditors who review/ audit property valuations

  • Accountants, periti and estate agents who conduct property valuation and advisory services

  • Landlords of commercial properties and property investors/ developers

  Speaker's Profile

  Justin Mizzi is an academic at heart who is passionate about real estate. He leads real estate valuation and advisory services at Archi+, an architecture firm based in Malta.

  He holds a Masters of Architecture and Conservation and is currently working on a PhD on the topic of valuation quality.

  Besides his roles as a real estate professional and student, he gives and organizes lecturers and talks on different topics related property investment and valuation.

  EVENT CPE COMPETENCES

  2.25 Core

  0.75 Professional

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

  By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details
• M23016 - Update on the EU’s most recent tax proposals (Online)

  • When
    14 Mar 2023
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15- 12:30  including a 15-minute break
  Speaker: Mr Robert Attard
  Venue: Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €40
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  BACKGROUND INFORMATION

  The seminar will discuss the proposed Pillar 2 Directive, the proposed Unshell Directive, the proposed DEBRA Directive and other initiatives in the international tax area.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION 

  The seminar will discuss the EU’s most recent tax proposals

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  EU tax proposals could eventually have an impact on the environment within which a practitioner operates. Hence, it is imperative that one is kept informed about ongoing developments. 

  Target Audience

  Accountants and Auditors

  SPEAKER'S PROFILE

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

  
  

  EVENT CPE 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.

  
  

  Show details
• M23014 - Accountants and the Circular Economy and Carbon Neutrality (Online)

  • When
    15 Mar 2023
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speakers: Mr Kurt Muscat
  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 today's economy, we take resources from the Earth, manufacture items from them, and finally discard them as garbage - the process is linear. In a circular economy, on the other hand, we prevent waste from being created in the first place.

  Accounting and financing are critical to the success of circular businesses and to achieving sustainable development. Creating circular businesses is a key path to accelerate the circular transformation and achieve major climate targets like net-zero emissions. However, there are some key challenges in implementing circular accounting approaches to capture the value of circular business models and help circular businesses be successful. These challenges will be discussed in detail in this session. 

  Specific topics to be covered during the session

  • What is circular economy

  • What are the challenges of supporting the Circular Economy in financial accounting

  • What are the benefits of incorporating Circular Economy in financial reporting

  • What is carbon neutrality

  • How can businesses contribute towards carbon neutrality.

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  Accountants are usually the first port of call for most business owners when they need to evaluate the feasibility of a project/product or to get general business advice. However, accountants might not have the time to focus on some areas such as environmental issues, meaning that they might not be in a position to properly guide their clients. This session will give a good general background on the topic while still entering into the details of the subject.  

  Target Audience

  • Accountants and prospective accountants who work mainly on the provision of financial reporting beyond financial statements.

  • Accountants and prospective accountants in general.

  • Business advisors.

  • Business owners and self-employed persons who would like to transform their business into a more sustainable one.

  Speaker's Profile

  Kurt Muscat holds a Masters of Science degree in Economics from the University of Malta and an ACCA qualification
  He started his career as an auditor with Grant Thornton before being seconded with St Julian's advisory for just over a year. During his time at St Julian's advisory he focused on financial modelling and future forecasts as well as raising debt and equity for several local and international companies.
  Kurt has joined EMCS in January 2018 and is presently a senior executive for the Advisory service at EMCS. He worked on a number of product development costing analysis and economic impact assessments mainly for the appraisal of Malta council for science and technology (MCST) projects. Was also involved in the undertaking of various CBAs and feasibility studies for the public sector which range from waste and water management to the appraisal of projects that seek to address Malta's ever-increasing transportation problem.
  Other work included business plans for EU funds, financial analysis and Corporate finance.

  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 which will be using it in accordance with its Privacy Notice available at the following link.

  Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

  Show details
• M23005 - VAT Practical Workshop: 3 day session (Online)

  • Start
    16 Mar 2023
  •  
  • End
    29 Mar 2023
  •  
  • Schedule
    3 sessions
  • Location
    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: €110.00
  Non-MIA Members: €215.00
  Retired Members: €50.00
  Students: €80.00

  BackgrounD information

  The determination and application of the proper VAT treatment often gives rise to certain questions and uncertainties, especially when entering into new/one-off transactions or dealing with new/different customers and suppliers. Given that adopting an incorrect VAT treatment may prove to be quite costly, it is of utmost importance that the proper VAT treatment is applied in a timely manner.
  The scope of this course is to analyse and discuss how to arrive at the proper VAT treatment of various transactions over 3 VAT practical workshops which will target the typical VAT practical issues encountered in the day-to-day work. Examples will be taken from past experiences encountered. Questions from participants are also encouraged to make the sessions more interesting and useful for attendees.

  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 then be followed by the VAT treatment of complex transactions. The 3 sessions will be as follows:

  Session 1. VAT Practical Session – Goods (ICS/ICAs/Imports/Exports/Distance-Online Sales/Chain Transactions, Triangulation, Customs Duty Suspension Regime)
  Session 2. VAT Practical Session – Services (B2B/B2C, Location and Nature of Customer, Exceptions to General Rules, Exemptions, Tax in Danger)
  Session 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?

  Practical examples: Members and non-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• 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

  
  

  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.

  
  

  Show details
• M23012 - Communicating Internal Audit Results (Online)

  • When
    17 Mar 2023
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15- 12:30  including a 15-minute break
  Speaker: Ms Ingrid Azzopardi
  Venue: Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €40
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  BACKGROUND INFORMATION

  Session will delve on the importance of communicating results, what the standards say and how best to implement. How should Internal Auditors present their findings? At what stage, what format and to who? Session will focus on formal and informal ways of communication to various parties including the Auditee, Management and the Audit Committee. The ultimate objective is to ensure effective communication that portrays the findings, observations and recommendations resulting from the Internal Audit work and that action is taken by the parties concerned. In this way the work performed by Internal Audit will add value and contribute towards the improvement of an entity’s operations.

  Topics on the agenda

  • Standard 2400 – Communicating Results,

  • Presentation of Findings

  • Reporting Styles

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  For effective communication purposes.

  Target Audience

  Internal Auditors, Audit Committee Members, Management, Students.
  

  Speaker's Profile

  Ms. Ingrid Azzopardi is the Group Internal Auditor at GO plc, a position she has held since November 2000. She is also responsible for fraud prevention and detection, facilitates risk management and leads GO’s sustainability project.
  She is a Non-Executive Director at HSBC (Malta) where she chairs the Bank’s Audit Committee and is a member of the Bank’s Risk Committee. She is a former Director of HSBC Life Assurance (Malta) Limited where she chaired the Audit and Risk Committee. She has also sat on the Board of the Housing Authority, Teatru Manoel and the Mediterranean Conference Centre.
  Ms. Azzopardi, a Chartered Director, has a Master in Accountancy and holds the CPA Warrant and the Practising Certificate in Auditing.
  She is a Fellow of the Malta Institute of Accountants and a Member of the Institute of Internal Auditors and the UK Institute of Directors. Ms. Azzopardi is a Member of the Committee of the Malta Forum for Internal Auditors. She is a founding member of the Forum and has held the posts of Vice Chair and Chair of the Committee.
  At an international level Ms. Azzopardi was actively involved on the Executive Committee of the Forum for the Irregular International Network Access (FIINA) and chaired the Interconnect Committee of the Forum. Ms. Azzopardi has represented the GO Group at several conferences held locally and abroad and presented on internal audit, revenue assurance and telecommunications fraud at International Fora.

  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.

  
  

  Show details
• M23010 - Auditing Accounting Estimates (Online)

  • When
    24 Mar 2023
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15- 12:30  including a 15-minute break
  Speaker: Mr Mario P Galea
  Venue: Online Webinar

  Participation Fees (The Institute is now accepting payments via Paypal)
  MIA Members: €40
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  BACKGROUND INFORMATION

  Financial statements are meant to give a true and fair view of the financial performance for a period of time and the financial position at the period ended on that date. The majority of balances and transactions making up the financial statements are supported by documentation. However, some items are not so supported because they are estimates.
  These estimates are pivotal to the truth and fairness of the financial statements because they can overturn the message that the supported assertions purport to provide. Accounting estimates may be a tool in the hands of persons with malintent to deliver the message they want rather than an objective view about the entity.
  Auditors are concerned with the audit risk of issuing the wrong opinion on the financial statements. During their work they are faced with various levels of comfort or lack of it. It’s one thing auditing routine procedures which produce documented numbers flowing into the financial statements and it’s another thing auditing estimations which are placed in, rather than flow into, the financial statements side by side with the data supported by a clearly laid out audit trail.
  When it comes to the audit of accounting estimates the inherent audit risk shoots through the roof and with no or limited concrete controls to mitigate that risk, the auditor is constrained to apply extensive procedures to bring down the detection risk and therefore balance and rationalise the audit risk of misrepresentation.
  During this session we will be looking at the nature, presence and incidence of accounting estimates, their impact of financial statements and the tools at the disposal of the auditor to detect them, obtain reasonable assurance about their truthfulness, justification, and fair representation as well as the nature of work and procedures that the auditor will have to engage in to minimise the risk of being drawn into being an accomplice in misrepresentation.

  Topics on the agenda

  • ISA 540, estimation uncertainties

  • complex estimations

  • setting assumptions

  • supporting data

  • judgmental decision

  • nature timing and extent of audit procedures

  • risks of material misstatements

  • implementation tools for auditors

  • ISA 540 requirements flow

  • specific procedures under ISA 540 and other ISAs and the auditor’s professional judgement

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  This session is important for members in their responsibility to lend credibility to financial statements audited or produced by them, and to non-members as part of the campaign of the accounting profession to make business owners and users of financial statements aware of the workings of the profession.

  Target Audience

  Auditors, accountants, accounting staff, business leaders who are responsible for determining accounting estimates in their financial reporting, and students.

  Speaker's 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. Speaker and producer of various webinars related to auditing, corporate governance and ethics. 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 committee of the Malta Institute of Accountants in 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.

  
  

  Show details
• M23002 - An Effective Business Plan – It is not just about the Financials - 2 Day Package (Online)

  • Start
    18 Apr 2023
  •  
    13:30
  • End
    20 Apr 2023
  •  
    15:30
  • Location
    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

  BackgrounD information

  Business Plans need to be a coherent document. The analysis of the business at its present status, its strategic direction and any change management or transformation need to follow a logical flow.
  This course will go through the building blocks of a Business Plan and how these building blocks needs to be linked to build a coherent analysis and strategic direction. The financials in the Business Plan also need to fit in within the other building blocks.
  The aim of the course is to give you the tools to first build a coherent Business plan and then implement that Business Plan, rather than allow it be a document to be shelved.

  Topics on the agenda

  SESSION 1 

  1. What is a Business Plan?

  2. Why do a Business Plan

  3. A very detailed overview of a Business Plan

  
  

  Topics on the agenda 

  SESSION 2 

  1. Dealing with the implementation of the Business Plan - Business Transformation

  2. Managing Change

  3. To implement a Business Plan - need Leadership, Teamwork and Communication

  
  

  Why is the session of relevance to our members?

  Many times, the inherent main weakness of a Business Plan is that it is not an extensive & coherent document and hence many things shown in the financial forecasts are not tied up with any previous analysis on the business and its strategic direction. These sessions are intended to overcome this weakness and to make sure that Business Plans are extensive, detailed and most of all coherent strategic documents

  Target Audience

  Anyone involved in drawing up Business Plans should be interested in these sessions. This includes Business Owners, Business Managers, Company Directors, Financial Controllers and Outsourced Accountants.

  Speaker's Profile

  Silvan 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.

  
  

  Show details
• M23013 -Indirect Taxation: An Introduction to Customs Duty and Overview of VAT (Online)

  • When
    19 Apr 2023
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register