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Upcoming events

    • 17 Jun 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 09.00
    Sessions Time: 09.15 - 12.30 incl 15min break
    Speakers: Ms Joanna Azzopardi & Ms Claire Portelli

     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

    With life expectancy constantly increasing, our life in retirement is becoming longer. The state pension is inadequate, therefore the need to save towards a sustainable pension is now crucial. Private pension plans were introduced in Malta in 2015 where individuals who contribute towards a personal pension plan may benefit from a tax credit. In a drive to encourage personal savings the tax credit was increased to 25% in 2019 and in 2021 the threshold for the contribution was further increased. A number of tax benefits were introduced in 2017, paving the way for the introduction of voluntary occupational pension schemes in Malta. These tax benefits are aimed to encourage both employers and employees to contribute into an approved and qualifying voluntary occupational pension scheme.

    Objectives of the Session

    To understand how an individual may benefit from a tax credit and build a financial cushion for the future, when saving into a personal pension plan.

    To understand how a voluntary occupational pension scheme, with the various tax benefits that it offers, may help employers retain quality employees and attract new talent, to become an ‘employer of choice’.  

    Topics on the Agenda

    • The Pension Challenge
    • Three Pillar Pensions
    • Taxation – EET System
    • Income Options at Retirement Date
    • Personal Pension Plans: With Profits vs Unit-Linked
    • Voluntary Occupational Pension Schemes: Features & Benefits

    Target audience

    Individuals who may wish to know more on how they can save to build a pension pot that would help them sustain their lifestyle, even at retirement. Employers who value their employees and may wish to start an occupational pension scheme for their employees to help them sustain their well-being in the future.

    Speakers profile

    Joanna Azzopardi joined Jesmond Mizzi Financial Advisors Limited in April 2018 as Business Development Manager and in 2021 she was appointed Insurance and Pensions Manager. Prior to joining the Company, she worked for over eighteen years within the marketing and business development units of the leading life insurance company in Malta and was responsible for managing and training the salesforce. She obtained her Masters in Integrated Marketing Communications in 2008. She is a bachelor of commerce graduate and obtained an honour’s degree in Banking and Finance from the University of Malta in 1999. Joanna is responsible for the provision of insurance products with a particular focus on long term capital guaranteed products and pensions, including workplace pensions. In her previous roles she was involved in the development of new products and services and responsible for initiating, implementing and monitoring corporate and product campaigns.

    Claire Portelli joined Jesmond Mizzi Financial Advisors Limited in February 2021 as Insurance Officer. Prior to joining the Company, she worked for over two decades with a local bank mainly on the front line, providing professional customer service to both corporate and personal clients. This was followed by a short period in regulatory compliance. Having worked also in sales in an international pensions environment, she transports years of retail banking, investment advice and pension planning experience to the company. Claire completed a Diploma in Management from the University of Leicester in 2010. Her CeFA qualification was awarded by the Institute of Financial Services in 2004. Claire is responsible to initiate, develop and retain long term relationships with customers in the acquisition of personal and workplace pensions and other tax efficient products.

    EVENT CPE COMPETENCES

    2.5 Hours Professional
    0.5 Hours Core

    WEBINAR TERMS AND CONDITIONS

    Terms and conditions apply

    DISCLAIMER

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


    • 18 Jun 2021
    • 10:00 - 12:00 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 09.45
    Sessions Time: 10.00 - 12.00 (no break) 
    Speakers:
    Ms Agnes Walckiers - Policy officer - VAT legislation, European Commission
    Ms Karen Spiteri Bailey - MIA Indirect Tax Committee
    Ms Louise Grima - MIA Indirect Tax Committee
    Mr Chris Borg - MIA Indirect Tax Committee
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €28.00
    Non-MIA Members: €50.00
    Retired Members: €15.00
    Students: €20.00
    *Group bookings for 3 or more participants available.

    Background Information

    With effect from 1st July 2021, Malta will be adopting the new EU e-commerce VAT rules. These new rules will impact businesses engaged in various transactions, including:
    i. Businesses engaged in distance sales of goods from one EU Member State to non-business customers in another EU Member State;
    ii. Businesses engaged in sales of goods from outside the EU to EU non-business customers, where these goods are transported directly to the EU non-business customers;
    iii. Certain supplies of goods facilitated by online marketp
    laces;
    iv. Supplies of services provided to non-business clients which do not follow the general place of supply of services rules.

    Objectives of the Session

    Following the session, attendees should be in a position to identify transactions which will be impacted by the new e-commerce VAT rules, and to appreciate the potentially wide-ranging VAT implications.

    Agenda

    Welcome address by Mr Chris Borg, Member, MIA Indirect Tax Committee
    Session 1:
    10:00 – 11:30 a.m. - An overview by Ms Agnès Walckiers, Policy officer in VAT legislation (European Commission) of the legislative amendments to the EU e-commerce VAT rules that will come into effect as from 1st July 2021 followed by a presentation by Ms Karen Spiteri Bailey, Member, MIA Indirect Tax Committee and Ms Louise Grima Member, Member, MIA Indirect Tax Committee on the impact that such changes will have on businesses in Malta. More specifically, the following themes will be discussed by the speakers:
    - Intra-community distance sales and the OSS regime;
    - Imported goods and the OSS regime;
    - Certain sales of goods facilitated by electronic interfaces;
    - Extension of OSS regime to cover all types of B2C services.
    Session 2: 11:30 a.m. – Noon - Questions from participants discussed and answered by the speakers. Session moderated by Mr Chris Borg, Member, MIA Indirect Tax Committee.

    Target audience

    Accountants and auditors as well as those businesses currently engaged in distance sales of goods, businesses selling goods which are transported from outside the EU to non-business customers within the EU as well as online marketplaces and logistics companies. The content of the session could also be of interest to Maltese businesses engaged in supplies of service to non-business customers where the supply of such service triggers a VAT registration in another EU Member State.

    Speakers profile

    Agnes Walckiers:  I joined the Commission in 2020 and I am working in the VAT unit of the European Commission where I mainly deal with e-commerce related issues. I am bringing to the Commission 18 years of experiences gained in the Belgian tax administration as coordinator of the European VAT administrative cooperation and as project manager for the implementation of trans-European systems such as the Mini One Stop Shop and its evolution in a One Stop Shop in application of the VAT E-commerce package. Outside the office, I like to run and bike in my area and travel with my family and friends (if allowed J ).
    Chris Borg: Chris is a member of the Institute’s indirect tax committee and he is responsible for the indirect tax service line of Deloitte in Malta, leading a team of dedicated professionals providing a wide range of indirect tax advisory and compliance services to the firm’s domestic and international clients. Chris is also a lecturer and examiner in VAT and Tax. Furthermore, as chairperson of the Malta Institute of Taxation’s indirect tax technical committee, he acts as alternate representative on the European Commission’s VAT Expert Group and as representative on the indirect taxes sub-committee of CFE Tax Advisers Europe.
    Louise Grima is a Senior Manager at KPMG Malta. She joined KPMG in 2015 after graduating with a Master in Accountancy from the University of Malta and has since worked on numerous direct and indirect tax compliance and advisory projects servicing clients in a number of industries including financial services, insurance, gambling and international trade. Louise was awarded the 2015 MIA Best Student of the Year prize for Master in Accountancy Group 2013/2015 and has successfully completed the Advanced Diploma in International Taxation with an overall distinction. Louise is a member of the Malta Institute of Accountants (MIA) and sits on the MIA Indirect Tax Committee. Louise regularly delivers courses and seminars relating to VAT. Louise is a visiting lecturer at the University of Malta and teaches ACCA tax modules at KPMG Learning Academy.
    Karen Spiteri Bailey is the partner heading back office services, VAT services and tax compliance at RSM Malta.
    Karen has extensive experience in servicing local and international clients across a wide range of industry sectors including trade federations, chambers and associations. She has considerable experience in dealing with Value Added Tax and Taxation matters.
    Karen has a B.A. Hons Accountancy degree and is a Certified Public Accountant. She is a fellow of the Malta Institute of Accountants, and of the Malta Institute of Taxation also holding a diploma in Taxation.
    Karen sits on the Tax Committee of the Malta Institute of Accountants.

    EVENT CPE COMPETENCES

    2 Hours Core

    WEBINAR TERMS AND CONDITIONS

    Terms and conditions apply

    DISCLAIMER

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


    • 22 Jun 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 09.00
    Sessions Time: 09.15 - 12.30 incl 15min break
    Speaker: Dr Rakele Cini
    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 10 March 2021, the FIAU issued a Consultation Document with proposed changes to the FIAU Implementing Procedures Part I applicable to all Maltese subject persons. The proposals touch upon various obligations of subject persons, including clarifications on ongoing monitoring, simplified due diligence, adverse media, who can be appointed as Money Laundering Reporting Officer and conflicting roles, changes in relation to Designated Employees, how subject persons are to carry out a jurisdiction risk assessment, and others.

    Objectives of the Session

    To walk through the proposed changes being put forward by the FIAU and put these into perspective as to what impact these may have on different subject persons.

    Topics on the Agenda

    • The role of the FIAU
    • A brief history of the recent updates to the Implementing Procedures Part I
    • The Proposals put forward in 2021 to update the Implementing Procedures Part I applicable to all subject persons

    Target audience

    • Sole Practitioners
    • Employees tasked with onboarding and ongoing monitoring of customers
    • All subject persons, their directors, MLROs, designated employees, compliance officers

    Speakers profile

    Dr Rakele Cini is an independent legal consultant with many years of experience in AML/CFT, regulatory and compliance advisory. She primarily advises local & international firms / practitioners operating within the regulated industries on matters relating to the prevention of money laundering & funding of terrorism, due diligence, risk management, good governance, and other compliance areas. She is invited to lecture regularly by private institutions and regulatory bodies on these topics. She was previously head of Risk & Compliance at BDO Malta and, prior to that, formed part of the practice protection group at Deloitte Malta for numerous years. Rakele is a committee member of the PMLFT sub-committee at the Malta Institute of Accountants and the Institute of Financial Services Practitioners

    EVENT CPE COMPETENCES

    3 Hour Core

    WEBINAR TERMS AND CONDITIONS

    Terms and conditions apply

    DISCLAIMER

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


    • 23 Jun 2021
    • 13:30 - 16:45 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 13.15
    Sessions Time: 13.30 - 16.45 including a 15-minute break
    Speaker: Mr 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.

    SYNOPSIS

    The scope of the session is to go through the main VAT Risks which a taxable person may be exposed to by not fulfilling the numerous VAT commitments/obligations, what would happen if such obligations are not fulfilled, and ways how to ensure that such risks are prevented or at least mitigated and reduced as much as possible. The session will first analyse in detail the main VAT risks which might lead to negative consequences if the applicable VAT provisions are not fulfilled. It 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 conclude with discussing 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.

    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.

    TOPICS ON THE AGENDA

    • VAT Risks (including risks pertaining to VAT Treatment, VAT Registrations, VAT Claimability, VAT Forms etc.)

    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 Hours Core 


    WEBINARS TERMS AND CONDITIONS


    Terms and conditions  apply


    DISCLAIMER


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


    • 30 Jun 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 09:00
    Sessions Time: 09.15 - 12:30 (including a 15 minute coffee break)
    Speakers: Ms Rachel Falzon


    Venue: Online Webinar


    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €40.00
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00
    *Group bookings for 3 or more participants available.

    BACKGROUND INFORMATION

    The challenges to businesses pre-date Covid but have we been building and/or remodelling organisations to be built for change and any other Black Swans we may face in future? This session concentrates on what to keep in mind when rethinking organisational change.

    objective of the session

    By the end of the course, participants will have better insights into some outdated management practices that are no longer fit for purpose and what can be done to futureproof organisations going forward in terms of organisation design, reporting, giving feedback and capability-building.

    Topics on the agenda

    • Insights into how and why organisations have changed
    • Do we need to rethink the hierarchical organisation model?
    • Is a team-based organisational design a better solution?
    • Capabilities organisations will need to be able to thrive in the future
    • New models of leadership

    TARGET AUDIENCE

    Business and HR leaders, managers and anyone interested in futureproofing their organisation

    SPEAKER'S PROFILE

    Rachel Falzon holds an MBA from Henley Business School, University of Reading with a specialisation in HR. She has held positions as Director of Studies, Business Development and Communications Manager, Strategic HR Consultant, Change Management specialist and Advisory Manager with one of the Big Four.
    She is the founder of ReWired HR Consultants. She focuses on HR, learning and development interventions and Change Management with a view to empowering people and futureproofing organisations to become more resilient in the face of modern day challenges and digital disruption.

    EVENT CPE COMPETENCES

    3 Professional

    Webinars TERMS AND CONDITIONS

    Terms and conditions  apply

    DISCLAIMER

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


    • 1 Jul 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 09.00
    Sessions Time: 09.15 - 12.30 incl 15min break
    Speaker: Mr Steve Giles
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €40.00
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00
    *Group bookings for 3 or more participants available.

    SYNOPSIS & OBJECTIVES

    Risk management is an integral part of corporate governance - all businesses need to manage risk if they are to achieve sustainable success. The Covid-19 pandemic provides an extreme test of the capabilities of directors and senior executives because of the threats it poses to the business model and going concern of so many businesses. There are obvious threats from the pandemic but also opportunities - this course looks at both.
    Delegates will learn about recent changes in corporate governance best practices and how this new direction of travel affects SMEs. They will also understand modern risk management techniques and how directors and senior executives can use them to achieve their business objectives. Finally, the course uses examples to highlight some of the key changes brought about by the pandemic - changes both to business practices and to the perceptions of stakeholders. These changes are likely to have a long-term impact on reputation and resilience.

    TOPICS ON THE AGENDA

    • Overview of corporate governance
    • The key divers to improve board performance
    • Understanding risk governance
    • Using risk management techniques to add value to your business
    • Covid-19 - managing high impact risk and improving resilience
    • Culture, behaviour and reputation
    • The likely long-term effects of Covid-19 on board practices

    Target Audience

    Accountants and auditors; executive and non-executive directors; risk managers; government officers; responsible professionals

    Speaker's Profile

    Steve Giles is a chartered accountant with over 25 years’ experience in managing financial crime risk. He gained wide-ranging forensic experience with Deloitte, including managing the Polly Peck investigation. After leaving Deloitte, Steve set up and ran two companies, working with executives in the UK, Europe and the US to achieve successful outcomes to problem situations. Now an independent consultant, Steve continues to advise clients and runs governance, compliance and risk management programmes around the world. He is part of the lecturing faculty at the London Stock Exchange, the Institute of Directors and the ACCA. He lectures on all aspects of governance and financial crime risk and is much in demand at conferences, workshops and training events for his authoritative presentations on topics such as governance & ethics, fraud & bribery and corruption, anti-money laundering and risk & resiliency. Steve holds an MA from Christ Church Oxford. He is a Guest Lecturer at Royal Holloway, University of London. He is a regular contributor to ACCA’s AB Magazine and is the author two books: “Managing Fraud Risk” and “The Business Ethics Twin-Track”, both published by John Wiley & Sons in 2012 and 2015 respectively.

    EVENT CPE COMPETENCES

    3 Hours Core


    WEBINARS TERMS AND CONDITIONS


    Terms and conditions  apply


    DISCLAIMER


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


    • 2 Jul 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 09.00
    Sessions Time: 09.15 - 12.30 incl 15min break
    Speaker: Dr Geraldine Spiteri Lucas & Dr Maria Schembri
    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

    - Main Register
    The main players of the foundations and associations
    The main provisions in the Statute
    The list of documents required for registration
    Different types of organisations (i.e. public benefit foundation, private foundation, private association, public association)
    Ongoing obligations of administrators
    Termination/ cancellation of organisation
    - Register of Beneficial Owner
    Definition of beneficial owner
    The details to be stated on the Form
    Submission of Forms and exemptions from submitting the Form
    Obligations of administrators
    Who has access to the RBO of private foundations
    Details of Beneficiaries/ Class of beneficiaries
    Penalties

    Objectives of the Session

    In order for Notaries, CSP’s and administrators to have a clearer picture of the registration process of foundations and associations and the Register of Beneficial Owner

    Topics on the Agenda

    We shall be covering the registration process of foundations and associations and the Register of Beneficial Owners

    Target audience

    Notaries, CSP’s and Administrators authorised to act as administrators of private foundations.

    Speakers profile

    Dr Geraldine Spiteri Lucas is the Chief Legal of the Malta Business Registry and she heads the Legal Unit. After graduating as a lawyer from the University of Malta she read for a Masters in European and Comparative law. She started her career with a leading local law firm where she used to offer legal advice to local and international clients and also represented various clients, as litigator, before Tribunals and local Courts. She was involved in the transposition of the provisions of the Fourth and Fifth Anti-Money Laundering Directive relating to the register on beneficial owners of commercial partnerships and the setting up of such register. She is also a member of the board of examiners for the Department of Commercial Law of the University of Malta.
    Dr Maria Schembri is a Senior Professional Officer at the Malta Business Registry. She graduated as a lawyer from the University of Malta and obtained a Diploma in Taxation from the Malta Institute of Taxation. During the law course, she gained notarial experience while visiting a Public Notarial office and obtained a warrant of a Notary. She further obtained a warrant of Lawyer and started her career as an associate with a leading accountancy and audit firm. She then joined another accountancy and audit firm wherein she was their sole legal advisor for providing legal and corporate services. She has been working with the Malta Business Registry for since September 2017. Currently, she works with the Malta Business Registry within the Foundations and Associations Unit.

    EVENT CPE COMPETENCES

    3 Hour Core

    WEBINAR TERMS AND CONDITIONS

    Terms and conditions apply

    DISCLAIMER

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


    • 6 Jul 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 09:00
    Sessions Time: 09.15 - 12.30 incl 15min break
    Speaker: Mr Georges Xuereb
    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

    IFRS 16 introduced a single, on-balance sheet accounting model for lessees replacing previous leases guidance including IAS 17 Leases and IFRIC 4 Determining whether any arrangement contains a lease. A lessee recognises a right-of-use asset representing its right to use the underlying asset and a lease liability representing its obligation to make lease payments. There are optional exemptions for short-term leases and leases of low value items. Lessor accounting remains similar to the current standard – i.e. lessors continue to classify leases as finance or operating leases

    Objectives of the Session

    By the end of the training session the participants will obtain an understanding of (i) the impact IFRS 16 has brought on the balance sheet and in profit or loss, and (ii) the measurement of the lease liability and the corresponding right-of-use asset in terms of the provisions of the standard.

    Topics on the Agenda

    • IFRS 16 Leases

    Target audience

    Practitioners in industry, students and all those in the profession.

    Speakers profile

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

    EVENT CPE COMPETENCES

    3 Hour Core 

    WEBINAR TERMS AND CONDITIONS

    Terms and conditions apply

    DISCLAIMER

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


    • 8 Jul 2021
    • 09:15 - 12:00 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 09.00
    Sessions Time: 09.15 - 12.00 incl 15min break
    Speaker: Ms Samantha Cuyle
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €35.00
    Non-MIA Members: €65.00
    Retired Members: €17.00
    Students: €25.00
    *Group bookings for 3 or more participants available.

    Background Information

    In recent years, the crypto-asset sector has seen significant growth, with various international organisations contributing to the development of a regulatory framework applicable to the sector. This session will focus on the recent developments of AML/CFT regulation within the crypto-asset sector.

    Objectives of the session

    The session will provide an outline of the anti-money laundering framework applicable to crypto-assets at both the global and EU levels. Furthermore, the session will cover the AML/CFT risks linked to crypto-assets, including AML/CFT typologies of crypto-assets and provide an overview of the local framework applicable to operators within the crypto-asset sector.

    TOPICS ON THE AGENDA

    • International standards on the application of AML/CFT requirements to crypto-assets and crypto-asset        service providers, including the fifth AML Directive and FATF guidance
    • National AML/CFT legislation applicable to the crypto-asset sector
    • Crypto-asset AML/CFT risks and typologies

    Target Audience

    MIA members, non-members and students

    Speaker's Profile

    Samantha Cuyle is an Analyst within the Malta Financial Services Authority's Virtual Financial Assets Supervision Function. She holds a Bachelor of Commerce (Hons) degree in Banking and Finance from the University of Malta and is a certified Anti-Money Laundering Specialist (CAMS).

    EVENT CPE COMPETENCES

    2.5 Hours Core


    WEBINARS TERMS AND CONDITIONS


    Terms and conditions  apply


    DISCLAIMER


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


    • 9 Jul 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 09.00
    Sessions Time: 09.15 - 12.30 incl 15min break
    Speaker: Ms Sonia Brahmi
    Venue: Online Webinar

    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €40.00
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00
    *Group bookings for 3 or more participants available.

    BACKGROUND INFORMATION

    Financial institutions are facing growing and persistent queries for more transparency from tax authorities. The launch of FATCA and CRS is aimed at creating increased tax transparency in the context of offshore investments. This launch entailed the introduction of global automatic exchange of information regimes, whereby over 100 jurisdictions are now obtaining information from their financial institutions for further transmission to other participating jurisdictions, automatically and on an annual basis. Financial institutions are key actors in FATCA and CRS and hence they are subject to specific registration, due diligence and reporting obligations in their country of residence. Maltese financial institutions are required to participate in these reporting regimes and must comply with the Maltese FATCA and CRS implementing legislation.

    Objectives of the Session

    This training session aims at exploring the requirements of  (i) the Hiring Incentives to Restore Employment (HIRE) Act of 18 March 2010 commonly referred to as the Foreign Account Tax Compliance Act (“FATCA”), as implemented in Maltese law, and (ii) the Common Reporting Standard (“CRS”) as implemented in Maltese law, from a practical perspective.

    Topics on the Agenda

    1. Refresher – The Theory (with a pinch of practice)
    - History and Background
    - Definitions and classifications
    - Due diligence rules, timelines
    - Reporting
    2. A (very) practical application
    Choosing the right status for your entities
    - Exercise: FFI or NFFE?
    - Exercise: classify trusts structures
    CRS and FATCA forms
    - Completion of W-9, W-8BEN and W-8BEN-E forms, other forms
    - Zoom on Reporting Model 1 FFI, Active NFFE and Passive NFFE
    - Completion of some examples
    CRS and FATCA reports
    - The FATCA & CRS report format and components
    - Zoom on GIIN and TIN specifications
    Production of CRS and FATCA reports (practical cases)
    - Identification of a reportable account under FATCA & CRS
    - Filing of a Nil report
    - Filing of FATCA & CRS reports (Initial and Correction reports)

    Target audience

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

    Speakers profile

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

    EVENT CPE COMPETENCES

    3 Hour Core

    WEBINAR TERMS AND CONDITIONS

    Terms and conditions apply

    DISCLAIMER

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


    • 12 Jul 2021
    • 10:00 - 11:00 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 09:45
    Sessions Time: 10.00 - 11.00 
    Speaker: Mr Georges Xuereb
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €15.00
    Non-MIA Members: €25.00
    Retired Members: €10.00
    Students: €10.00
    *Group bookings for 3 or more participants available.

    Background Information

    IFRS 8 Operating Segments requires entities with publicly traded securities to disclose information about their operating segments, products and services, the geographical areas in which they operate, and their major customers. Information is based on internal management reports, both in the identification of operating segments and measurement of disclosed segment information.

    Objectives of the Session

    By the end of the training session the participants will obtain an understanding of the information to be disclosed in terms of IFRS 8 to enable users of the financial statements to evaluate the nature and financial effects of the business activities an entity engages in and the economic environments in which it operates.

    Topics on the Agenda

    • IFRS 8 Operating Segments

    Target audience

    Practitioners in industry, students and all those in the profession.

    Speakers profile

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

    EVENT CPE COMPETENCES

    1 Hour Core 

    WEBINAR TERMS AND CONDITIONS

    Terms and conditions apply

    DISCLAIMER

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


    • 13 Jul 2021
    • (UTC+02:00)
    • 20 Jul 2021
    • (UTC+02:00)
    • 2 sessions
    • Online Webinar
    Register
    Registration Time: 09:00
    Sessions Time: 09.15 - 12:30 (including a 15 minute coffee break)
    Speakers: Ms Oriana Abela, Ms Jessica Borg & Mr Michael J Aguis
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €70.00
    Non-MIA Members: €145.00
    Retired Members: €35.00
    Students: €55.00
    *Group bookings for 3 or more participants available.

    BACKGROUND INFORMATION

    A thorough analysis of a target company should always be carried out prior to a final decision on the acquisition of such target. A similar approach should be taken in the event of a merger with an unrelated third party. The said analysis should be as comprehensive as possible, covering legal, regulatory, tax, financial, accounting, operational and any other aspect which may relate to the particular activities of the target company.

    objective of the session

    Objectives of this session – The agenda will be tackled over the span of two sessions. Firstly, non-financial considerations will be explored and thereby the legal, regulatory and tax aspects of the mergers and acquisitions (M&A) process will be discussed. The second session will delve into the financial and accounting aspects. Attendees will be able to explore the different steps involved and the thought process underlying the whole transaction, from the valuation of the target company to calculation of goodwill post transaction. Practical scenarios will be shared with attendees, identifying examples where changes to the systematic approach adopted would need to be introduced in view of the particular attributes of the target company. Following the session, attendees will be able to better understand the M&A process, the steps involved and the various implications to be considered.

    Topics on the agendA

    •Explore the M&A process and steps involved including overview of steps and methodology involved in carrying out vendor and/or buy side due diligence
    •Analyse the considerations to be made for a legal and regulatory due diligence to be carried out including considerations emanating from corporate and employment law, contracts executed by the target, any other legislation or set of rules that might apply to the target taking into account any licenses or specific authorisations, etc
    •Similarly, delve into an analysis of the financial aspects of the due diligence exercise and its implications on the purchase price
    •Discuss the valuation (estimate) of business required to understand purchase price of business including an overview of the valuation mechanisms
    •Consider briefly the areas of taxation to be taken into account
    •Implications relevant for a prospective share purchase agreement (SPA)
    •Compiling completion accounts
    •Calculation of goodwill including purchase price allocation exercise
    •Overview of impairment testing conducted on an annual basis post transaction

    TARGET AUDIENCE

    Professionals who assist on M&A transactions (lawyers, financial advisors, accountants, etc); in-house counsel responsible for vetting of target companies; management and team members of companies intending to engage in a prospective M&A transaction, and any other person interested in an M&A process.

    SPEAKER'S PROFILE

    Jessica Borg: Jessica pursued her studies at the University of Malta first obtaining a Bachelor of Laws with Italian, followed by a Diploma of Notary Public and subsequently, graduating as a Doctor of Laws submitting a thesis in the field of contract law. Jessica then read for her Master of Arts in Financial Services degree at the University of Malta, in the pursuance of which she completed study units relating to securities regulation including funds, securities markets, the regulation of banking, EU financial services law, advanced company law matters, and the local legal framework of financial services, among others.
    Further to the conferment of the Master of Arts in Financial Services degree obtaining a Magna Cum Laude, Jessica was awarded the GM Corporate and Fiduciary Services Limited Prize for the best dissertation in financial services. Her dissertation is entitled ‘The Use of Distributed Ledger Technology and Smart Contracts in the Financial Services Industry: Legal Implications and Possible Applications’.
    Jessica has delivered training on various topics including capital markets, regulated industries, corporate governance, prevention of market abuse, blockchain and the virtual financial assets framework which regulates the issuance of cryptoassets in or from Malta. She is also currently reading a Master of Science in Blockchain and Distributed Ledger Technologies (Law and Regulation) at the University of Malta. As part of the said MSc, she is currently following study units on EU IT Law including an extensive analysis of the General Data Protection Regulation (GDPR) and all relevant local laws, rules, regulations and EU case-law which directly or indirectly relate to privacy and data protection. Jessica has also successfully obtained a Foundation Certificate in Trusts Law and Management.
    After a two year experience practicing with a local law firm specialising in the civil, commercial and private law service lines, Jessica joined Grant Thornton in 2015 focusing predominantly on the capital markets, fintech, digital assets, blockchain, innovation, financial services, corporate, trusts, compliance, capital markets, regulatory and licensing fields. She was responsible for the drafting of various contracts relating to the same areas, providing legal support for the set-up of various investment services vehicles, carrying out legal and regulatory due diligence on regulated entities, assisting with the drafting of public offering documentation, advising on corporate restructuring and regulatory compliance, drafting of license applications in the financial services sector, providing support of a legal and regulatory nature to licensed companies, and works alongside the tax and advisory teams providing legal input for projects and business plans.
    Jessica is a designated person in terms of the Virtual Financial Assets Act.
    Jessica is also a member of the Malta Chamber of Advocates.
    Oriana Abela: Oriana is a Partner at Grant Thornton engaged in the Transaction Advisory Services, a department specialising in corporate finance. She holds an honours degree in Accountancy from the University of Malta and is also ACCA qualified. In 2013, Oriana graduated from the University of Wales with distinction obtaining a Master in Finance, specialising in Mergers and Acquisitions.
    Within the firm Oriana leads the capital markets division together with the due diligence division within the advisory practice. Consequently, she have taken a leading role in admitting clients to Prospects MTF, a multi-trading facility of the Malta Stock Exchange, whereby she have raised a total of €36 million for eight clients over the past three years, and a further Notes issue of €10 million on IFSM. Oriana acts as corporate advisor to nine clients admitted on Prospects MTF by monitoring for the duration that the equity/debt is admitted to Prospects MTF. Oriana also heads local and cross border vendor and buy-side due diligence assignments for clients operating in various sectors, as well as due diligence assignments relating to clients when raising funding (the financial due diligence report addressed to the MFSA). With respect to the due diligences, Oriana managed several buy-side due diligence for clients operating in the telecommunications industry, banking/stock broking industry, real estate industry, automobile industry and transportation industry and has assisted clients throughout the merger/acquisition process including the preparation of financial projections and business plans.
    Prior to joining Grant Thornton in 2015, Oriana worked at two leading Big 4 companies in Malta, whereby she was involved in a variety of corporate finance engagements, including but not limited to buy-side and vendor cross-border due diligence assignments, purchase price allocation assignments, merger and acquisition transactions, raising of finance on the stock market, feasibility studies/financial projections, debt restructuring, strategic review, valuations of business and equity share capital, impairment review/assessment in relation to investment properties owned by various companies in Malta and review of the pension provision and assistance with any necessary settlement offers. Oriana has also managed cross-border due diligences, both when foreign companies acquired Maltese companies, as well as a foreign companies during her secondment in Milan.
    Michael J Agius: Michael holds a Bachelor (Hons.) in Economics from the University of Malta and is also a qualified accountant after completing his ACCA qualification in 2016. In 2018, Michael also completed, with High Honours, the Advanced Valuation Certificate from New York University – Leonard N. Stern School of Business taught by Professor Aswath Damodaran.
    As a senior manager at Grant Thornton, Michael specialises in valuations, whereby he has taken an active role in leading the business, asset, intangible and real estate valuations team. Since joining Grant Thornton in 2014, Michael was involved in a variety of other corporate finance engagements including but not limited to raising of finance, due diligences, debt restructuring, impairment reviews, risk and scenario stress testing analysis and financial modelling and preparation of financial projections. As a result he has serviced a varied portfolio of clients in the private and public sector in industries ranging from hospitality, healthcare, real estate, retail, renewable energy, and information technology.
    Michael has also delivered training sessions in valuations at the Malta Stock Exchange, Grant Thornton employees and external organisations, as well as other training such as excel, risk sensitivities and financial modelling.

    EVENT CPE COMPETENCES

    6 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.


    • 13 Jul 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 09:00
    Sessions Time: 09.15 - 12:30 (including a 15 minute coffee break)
    Speakers: Ms Oriana Abela, Ms Jessica Borg & Mr Michael J Aguis


    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 thorough analysis of a target company should always be carried out prior to a final decision on the acquisition of such target. A similar approach should be taken in the event of a merger with an unrelated third party. The said analysis should be as comprehensive as possible, covering legal, regulatory, tax, financial, accounting, operational and any other aspect which may relate to the particular activities of the target company.

    objective of the session

    Objectives of this session – The agenda will be tackled over the span of two sessions. Firstly, non-financial considerations will be explored and thereby the legal, regulatory and tax aspects of the mergers and acquisitions (M&A) process will be discussed. The second session will delve into the financial and accounting aspects. Attendees will be able to explore the different steps involved and the thought process underlying the whole transaction, from the valuation of the target company to calculation of goodwill post transaction. Practical scenarios will be shared with attendees, identifying examples where changes to the systematic approach adopted would need to be introduced in view of the particular attributes of the target company. Following the session, attendees will be able to better understand the M&A process, the steps involved and the various implications to be considered.

    Topics on the agendA

    •Explore the M&A process and steps involved including overview of steps and methodology involved in carrying out vendor and/or buy side due diligence
    •Analyse the considerations to be made for a legal and regulatory due diligence to be carried out including considerations emanating from corporate and employment law, contracts executed by the target, any other legislation or set of rules that might apply to the target taking into account any licenses or specific authorisations, etc
    •Similarly, delve into an analysis of the financial aspects of the due diligence exercise and its implications on the purchase price
    •Discuss the valuation (estimate) of business required to understand purchase price of business including an overview of the valuation mechanisms
    •Consider briefly the areas of taxation to be taken into account
    •Implications relevant for a prospective share purchase agreement (SPA)
    •Compiling completion accounts
    •Calculation of goodwill including purchase price allocation exercise
    •Overview of impairment testing conducted on an annual basis post transaction

    TARGET AUDIENCE

    Professionals who assist on M&A transactions (lawyers, financial advisors, accountants, etc); in-house counsel responsible for vetting of target companies; management and team members of companies intending to engage in a prospective M&A transaction, and any other person interested in an M&A process.

    SPEAKER'S PROFILE

    Jessica Borg: Jessica pursued her studies at the University of Malta first obtaining a Bachelor of Laws with Italian, followed by a Diploma of Notary Public and subsequently, graduating as a Doctor of Laws submitting a thesis in the field of contract law. Jessica then read for her Master of Arts in Financial Services degree at the University of Malta, in the pursuance of which she completed study units relating to securities regulation including funds, securities markets, the regulation of banking, EU financial services law, advanced company law matters, and the local legal framework of financial services, among others.
    Further to the conferment of the Master of Arts in Financial Services degree obtaining a Magna Cum Laude, Jessica was awarded the GM Corporate and Fiduciary Services Limited Prize for the best dissertation in financial services. Her dissertation is entitled ‘The Use of Distributed Ledger Technology and Smart Contracts in the Financial Services Industry: Legal Implications and Possible Applications’.
    Jessica has delivered training on various topics including capital markets, regulated industries, corporate governance, prevention of market abuse, blockchain and the virtual financial assets framework which regulates the issuance of cryptoassets in or from Malta. She is also currently reading a Master of Science in Blockchain and Distributed Ledger Technologies (Law and Regulation) at the University of Malta. As part of the said MSc, she is currently following study units on EU IT Law including an extensive analysis of the General Data Protection Regulation (GDPR) and all relevant local laws, rules, regulations and EU case-law which directly or indirectly relate to privacy and data protection. Jessica has also successfully obtained a Foundation Certificate in Trusts Law and Management.
    After a two year experience practicing with a local law firm specialising in the civil, commercial and private law service lines, Jessica joined Grant Thornton in 2015 focusing predominantly on the capital markets, fintech, digital assets, blockchain, innovation, financial services, corporate, trusts, compliance, capital markets, regulatory and licensing fields. She was responsible for the drafting of various contracts relating to the same areas, providing legal support for the set-up of various investment services vehicles, carrying out legal and regulatory due diligence on regulated entities, assisting with the drafting of public offering documentation, advising on corporate restructuring and regulatory compliance, drafting of license applications in the financial services sector, providing support of a legal and regulatory nature to licensed companies, and works alongside the tax and advisory teams providing legal input for projects and business plans.
    Jessica is a designated person in terms of the Virtual Financial Assets Act.
    Jessica is also a member of the Malta Chamber of Advocates.
    Oriana Abela: Oriana is a Partner at Grant Thornton engaged in the Transaction Advisory Services, a department specialising in corporate finance. She holds an honours degree in Accountancy from the University of Malta and is also ACCA qualified. In 2013, Oriana graduated from the University of Wales with distinction obtaining a Master in Finance, specialising in Mergers and Acquisitions.
    Within the firm Oriana leads the capital markets division together with the due diligence division within the advisory practice. Consequently, she have taken a leading role in admitting clients to Prospects MTF, a multi-trading facility of the Malta Stock Exchange, whereby she have raised a total of €36 million for eight clients over the past three years, and a further Notes issue of €10 million on IFSM. Oriana acts as corporate advisor to nine clients admitted on Prospects MTF by monitoring for the duration that the equity/debt is admitted to Prospects MTF. Oriana also heads local and cross border vendor and buy-side due diligence assignments for clients operating in various sectors, as well as due diligence assignments relating to clients when raising funding (the financial due diligence report addressed to the MFSA). With respect to the due diligences, Oriana managed several buy-side due diligence for clients operating in the telecommunications industry, banking/stock broking industry, real estate industry, automobile industry and transportation industry and has assisted clients throughout the merger/acquisition process including the preparation of financial projections and business plans.
    Prior to joining Grant Thornton in 2015, Oriana worked at two leading Big 4 companies in Malta, whereby she was involved in a variety of corporate finance engagements, including but not limited to buy-side and vendor cross-border due diligence assignments, purchase price allocation assignments, merger and acquisition transactions, raising of finance on the stock market, feasibility studies/financial projections, debt restructuring, strategic review, valuations of business and equity share capital, impairment review/assessment in relation to investment properties owned by various companies in Malta and review of the pension provision and assistance with any necessary settlement offers. Oriana has also managed cross-border due diligences, both when foreign companies acquired Maltese companies, as well as a foreign companies during her secondment in Milan.
    Michael J Agius: Michael holds a Bachelor (Hons.) in Economics from the University of Malta and is also a qualified accountant after completing his ACCA qualification in 2016. In 2018, Michael also completed, with High Honours, the Advanced Valuation Certificate from New York University – Leonard N. Stern School of Business taught by Professor Aswath Damodaran.
    As a senior manager at Grant Thornton, Michael specialises in valuations, whereby he has taken an active role in leading the business, asset, intangible and real estate valuations team. Since joining Grant Thornton in 2014, Michael was involved in a variety of other corporate finance engagements including but not limited to raising of finance, due diligences, debt restructuring, impairment reviews, risk and scenario stress testing analysis and financial modelling and preparation of financial projections. As a result he has serviced a varied portfolio of clients in the private and public sector in industries ranging from hospitality, healthcare, real estate, retail, renewable energy, and information technology.
    Michael has also delivered training sessions in valuations at the Malta Stock Exchange, Grant Thornton employees and external organisations, as well as other training such as excel, risk sensitivities and financial modelling.

    EVENT CPE COMPETENCES

    3 Core

    Webinars TERMS AND CONDITIONS

    Terms and conditions  apply

    DISCLAIMER

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


    • 15 Jul 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 09.00
    Session Time: 09.15 - 12.30 incl 15min break
    Speaker: Mr Ray Micallef
    Venue: Online Webinar

    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €40.00
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00
    *Group bookings for 3 or more participants available.

    synopsis

    The intention of this module is to discuss how the shock of slowing down the economy is real and very large.
    But this is not a normal recession because governments decided to shut it down. What happens when countries choose to reopen?
    Understandably, there is a great deal of concern about the current state of the economy and what will happen next. To outline possible responses (with the caveat that information is constantly changing, and governments and markets are moving very quickly).
    This is not a financial shock or a regular recession.
    It can be compared to a natural disaster, wherein the calamity will be hitting everyone, big or small.
    The global effect of COVID-19 is a health shock, unlike previous recessions caused by bubbles; there is not any particular policy or business miscalculation behind the economic decline, like what happened in 2008’s economic depression.
    It is caused by the pandemic and the consequences and the likely path of the economy will depend very much on how the pandemic evolves.
    Therefore, looking forward, different scenarios are presented, especially in the light of economies opening up following the take-up of the vaccines, some provide a dose of optimism after we manage the number of waves of the virus.

    Background Information

    What always hurt family businesses and is doing even more so in these difficult times is the notion that having good and professional governance of the businesses is a cumbersome, expensive and distracting process. Many family owners believe that they only need to focus on the operating level of business where “the money is made.” The pandemic induced crisis has shown that this short sighted notion or belief came back to haunt family business owners , as suddenly business operations have slowed down or came to a complete halt and they now have to focus on cashflow management, supply chain issues and how to reach their clients online and they feel at the deep end, not knowing how to handle all these things.

    TOPICS ON THE AGENDA:

    • Identify the gaps within an economy;
    •  Analyse how the situation can evolve and forecast for that eventuality;
    •  Appreciate the different scenarios that could present and how these can impact an economy;
    • Understand the importance of being prepared as a company within an economy which depends on other economies;
    • Comprehend the importance of planning and implementing the changes needed without disturbing the economy from a micro-economic point of view.

    Target audience

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

    Speakers profile

    Mr. Micallef is a business, insurance and healthcare professional with a career spanning ten years in the healthcare sector, and over twenty years of which in insurance and financial services management.

    He is an Associate of the Chartered Insurance Institute (UK) and a Chartered Insurer. He holds a master’s degree in business administration (Henley Management College UK) authoring his theses on “The Key Elements for Growth in the Private Medical Insurance Sector”.

    Mr. Micallef’s experience as an insurance and business trainer spans over 18 years as a visiting lecturer at the Malta Insurance Training Centre, the Global College, The London School of Commerce, STC College, Learnkey Institute, the Gulf Insurance Institute (Bahrain and Saudi Arabia), the Malta Chamber of Commerce (LCCIEB), RISC Institute, Leoron, and Arizona Computer Services pvt. Ltd, delivering customized workshops for various companies in the UAE and the Kingdom of Saudi Arabia.

    Furthermore, he has managed to increase his network of institutions in the Gulf area and has developed and delivered several workshops for a diverse audience in medical insurance and provided tuition for CII subjects in Private Medical Insurance, Claims Management, Economics and Insurance Law. He also lectures Information systems in Business, Economics and Business administration, Business Ethics, Risk Management and Capital Adequacy, and Customer Services.

    Mr Micallef has been lecturing in the GCC region, as a senior lecturer, since 2014, and has accumulated a vast experience in lecturing different Business Strategy, Management, Marketing, Human Resources, Insurance and Supply Chain Management subjects as short or long courses, on behalf of various institutions in the region.

    EVENT CPE COMPETENCES

    3 Hour Professional

    WEBINAR TERMS AND CONDITIONS

    Terms and conditions apply

    DISCLAIMER

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


    • 19 Jul 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 09.00Sessions Time: 09.15 - 12.30 incl 15min break
    Speaker: Mr Silvan Mifsud
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €40.00
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00
    *Group bookings for 3 or more participants available.

    Synopsis

    The webinar will focus on what a business advisor like myself sees happening within family businesses on a daily basis. The ultimate aim of the webinar is to give insights to family business on to how run their businesses better and how to have a professional setup, because without the difficulties brought about by the pandemic can in no way be faced by a weak or sloppy business structure. Ultimately, now more then ever, only businesses who have a strong and professional business setup have a chance to survive.

    Background Information

    What always hurt family businesses and is doing even more so in these difficult times is the notion that having good and professional governance of the businesses is a cumbersome, expensive and distracting process. Many family owners believe that they only need to focus on the operating level of business where “the money is made.” The pandemic induced crisis has shown that this short sighted notion or belief came back to haunt family business owners , as suddenly business operations have slowed down or came to a complete halt and they now have to focus on cashflow management, supply chain issues and how to reach their clients online and they feel at the deep end, not knowing how to handle all these things.

    Objectives of the Session

    • Immediate Term – Understand what family business need to do to keep the ship afloat in the current circumstances
    • Understand the need for proper corporate governance and business structuring
    • Understand why business strategy is important and to shift to a strategic mindset
    • Deliver insights on the various common pain points of Family Businesses –from change management to proper succession planning.

    Topics on the Agenda

    1. The Need to Survive
    2. Power Centres of Family Business
    3. The Need to be Professional – Structure, Information and Decision Making
    4. The Importance of an Independent Director
    5. Change – The massive difficulty of Family Business esto Adapt
    6. Strategic Planning and a Strategic Mindset for Family Businesses
    7. My Heartfelt Appeal to Family Businesses
    8. Succession Planning – much more than just paperwork

    Target audience

    Family Business Owners, Directors of Family Businesses, Financial Controllers/CFOs of Family Businesses, CEOs or Managing Directors of Family Businesses, Managers within a Family Business.

    Speakers 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 and specialises in providing business advisory services for SMEs and Family Businesses.

    EVENT CPE COMPETENCES

    3 Hour Professional

    WEBINAR TERMS AND CONDITIONS

    Terms and conditions apply

    DISCLAIMER

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


    • 20 Jul 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 09:00
    Sessions Time: 09.15 - 12:30 (including a 15 minute coffee break)
    Speakers: Ms Oriana Abela, Ms Jessica Borg & Mr Michael J Aguis
    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 thorough analysis of a target company should always be carried out prior to a final decision on the acquisition of such target. A similar approach should be taken in the event of a merger with an unrelated third party. The said analysis should be as comprehensive as possible, covering legal, regulatory, tax, financial, accounting, operational and any other aspect which may relate to the particular activities of the target company.

    objective of the session

    Objectives of this session – The agenda will be tackled over the span of two sessions. Firstly, non-financial considerations will be explored and thereby the legal, regulatory and tax aspects of the mergers and acquisitions (M&A) process will be discussed. The second session will delve into the financial and accounting aspects. Attendees will be able to explore the different steps involved and the thought process underlying the whole transaction, from the valuation of the target company to calculation of goodwill post transaction. Practical scenarios will be shared with attendees, identifying examples where changes to the systematic approach adopted would need to be introduced in view of the particular attributes of the target company. Following the session, attendees will be able to better understand the M&A process, the steps involved and the various implications to be considered.

    Topics on the agendA

    •Explore the M&A process and steps involved including overview of steps and methodology involved in carrying out vendor and/or buy side due diligence
    •Analyse the considerations to be made for a legal and regulatory due diligence to be carried out including considerations emanating from corporate and employment law, contracts executed by the target, any other legislation or set of rules that might apply to the target taking into account any licenses or specific authorisations, etc
    •Similarly, delve into an analysis of the financial aspects of the due diligence exercise and its implications on the purchase price
    •Discuss the valuation (estimate) of business required to understand purchase price of business including an overview of the valuation mechanisms
    •Consider briefly the areas of taxation to be taken into account
    •Implications relevant for a prospective share purchase agreement (SPA)
    •Compiling completion accounts
    •Calculation of goodwill including purchase price allocation exercise
    •Overview of impairment testing conducted on an annual basis post transaction

    TARGET AUDIENCE

    Professionals who assist on M&A transactions (lawyers, financial advisors, accountants, etc); in-house counsel responsible for vetting of target companies; management and team members of companies intending to engage in a prospective M&A transaction, and any other person interested in an M&A process.

    SPEAKER'S PROFILE

    Jessica Borg: Jessica pursued her studies at the University of Malta first obtaining a Bachelor of Laws with Italian, followed by a Diploma of Notary Public and subsequently, graduating as a Doctor of Laws submitting a thesis in the field of contract law. Jessica then read for her Master of Arts in Financial Services degree at the University of Malta, in the pursuance of which she completed study units relating to securities regulation including funds, securities markets, the regulation of banking, EU financial services law, advanced company law matters, and the local legal framework of financial services, among others.
    Further to the conferment of the Master of Arts in Financial Services degree obtaining a Magna Cum Laude, Jessica was awarded the GM Corporate and Fiduciary Services Limited Prize for the best dissertation in financial services. Her dissertation is entitled ‘The Use of Distributed Ledger Technology and Smart Contracts in the Financial Services Industry: Legal Implications and Possible Applications’.
    Jessica has delivered training on various topics including capital markets, regulated industries, corporate governance, prevention of market abuse, blockchain and the virtual financial assets framework which regulates the issuance of cryptoassets in or from Malta. She is also currently reading a Master of Science in Blockchain and Distributed Ledger Technologies (Law and Regulation) at the University of Malta. As part of the said MSc, she is currently following study units on EU IT Law including an extensive analysis of the General Data Protection Regulation (GDPR) and all relevant local laws, rules, regulations and EU case-law which directly or indirectly relate to privacy and data protection. Jessica has also successfully obtained a Foundation Certificate in Trusts Law and Management.
    After a two year experience practicing with a local law firm specialising in the civil, commercial and private law service lines, Jessica joined Grant Thornton in 2015 focusing predominantly on the capital markets, fintech, digital assets, blockchain, innovation, financial services, corporate, trusts, compliance, capital markets, regulatory and licensing fields. She was responsible for the drafting of various contracts relating to the same areas, providing legal support for the set-up of various investment services vehicles, carrying out legal and regulatory due diligence on regulated entities, assisting with the drafting of public offering documentation, advising on corporate restructuring and regulatory compliance, drafting of license applications in the financial services sector, providing support of a legal and regulatory nature to licensed companies, and works alongside the tax and advisory teams providing legal input for projects and business plans.
    Jessica is a designated person in terms of the Virtual Financial Assets Act.
    Jessica is also a member of the Malta Chamber of Advocates.
    Oriana Abela: Oriana is a Partner at Grant Thornton engaged in the Transaction Advisory Services, a department specialising in corporate finance. She holds an honours degree in Accountancy from the University of Malta and is also ACCA qualified. In 2013, Oriana graduated from the University of Wales with distinction obtaining a Master in Finance, specialising in Mergers and Acquisitions.
    Within the firm Oriana leads the capital markets division together with the due diligence division within the advisory practice. Consequently, she have taken a leading role in admitting clients to Prospects MTF, a multi-trading facility of the Malta Stock Exchange, whereby she have raised a total of €36 million for eight clients over the past three years, and a further Notes issue of €10 million on IFSM. Oriana acts as corporate advisor to nine clients admitted on Prospects MTF by monitoring for the duration that the equity/debt is admitted to Prospects MTF. Oriana also heads local and cross border vendor and buy-side due diligence assignments for clients operating in various sectors, as well as due diligence assignments relating to clients when raising funding (the financial due diligence report addressed to the MFSA). With respect to the due diligences, Oriana managed several buy-side due diligence for clients operating in the telecommunications industry, banking/stock broking industry, real estate industry, automobile industry and transportation industry and has assisted clients throughout the merger/acquisition process including the preparation of financial projections and business plans.
    Prior to joining Grant Thornton in 2015, Oriana worked at two leading Big 4 companies in Malta, whereby she was involved in a variety of corporate finance engagements, including but not limited to buy-side and vendor cross-border due diligence assignments, purchase price allocation assignments, merger and acquisition transactions, raising of finance on the stock market, feasibility studies/financial projections, debt restructuring, strategic review, valuations of business and equity share capital, impairment review/assessment in relation to investment properties owned by various companies in Malta and review of the pension provision and assistance with any necessary settlement offers. Oriana has also managed cross-border due diligences, both when foreign companies acquired Maltese companies, as well as a foreign companies during her secondment in Milan.
    Michael J Agius: Michael holds a Bachelor (Hons.) in Economics from the University of Malta and is also a qualified accountant after completing his ACCA qualification in 2016. In 2018, Michael also completed, with High Honours, the Advanced Valuation Certificate from New York University – Leonard N. Stern School of Business taught by Professor Aswath Damodaran.
    As a senior manager at Grant Thornton, Michael specialises in valuations, whereby he has taken an active role in leading the business, asset, intangible and real estate valuations team. Since joining Grant Thornton in 2014, Michael was involved in a variety of other corporate finance engagements including but not limited to raising of finance, due diligences, debt restructuring, impairment reviews, risk and scenario stress testing analysis and financial modelling and preparation of financial projections. As a result he has serviced a varied portfolio of clients in the private and public sector in industries ranging from hospitality, healthcare, real estate, retail, renewable energy, and information technology.
    Michael has also delivered training sessions in valuations at the Malta Stock Exchange, Grant Thornton employees and external organisations, as well as other training such as excel, risk sensitivities and financial modelling.

    EVENT CPE COMPETENCES

    3 Core

    Webinars TERMS AND CONDITIONS

    Terms and conditions  apply

    DISCLAIMER

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


    • 27 Jul 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 09:00Sessions Time: 09:15  - 12:30  including a 15-minute break
    Speaker: Dr. Robert Attard
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €40.00
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00
    *Group bookings for 3 or more participants available.

    Background Information


    The Civil Code is one of Malta’s most important pieces of legislation and it remains extremely relevant to the accountancy profession. Although the accountancy profession is regulated in ad hoc, special, laws, the most important rules governing the responsibilities of accountants and auditors remain those contained in the civil code. Generic provisions in the civil code governing tort, quasi-tort, mandate and fiduciary obligations are of major relevance. Equity-like concepts are important too.

    Objectives of the session

    The seminar will single out provisions in the Civil Code that are believed to be relevant to the Accountancy Profession, examining them in detail by reference to case-law.

    TOPICS ON THE AGENDA

    • The Civil Code
    • Relevant Obligations
    • The Accountant & the Civil Code
    • Responsibilities to Clients
    • Responsibilities to Society at large
    • Case-Studies

    TARGET AUDIENCE

    MIA members, non-members and students

    Speaker's Profile

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

    EVENT CPE COMPETENCES

    3 Hours Core 


    WEBINARS TERMS AND CONDITIONS


    Terms and conditions  apply


    DISCLAIMER


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


    • 3 Aug 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Registration Time: 09:00
    Sessions Time:09:15 - 12:30  including a 15-minute break
    Speaker: Mr Kevin Vassallo
    Venue: Online Webinar
    *Group bookings for 3 or more participants available.
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €40.00
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00

    BACKGROUND INFORMATION

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

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

    OBJECTIVES OF THE SESSION

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

    TARGET AUDIENCE

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

    SPEAKER'S PROFILE

    Kevin is a certified public accountant by profession who holds a post-graduate degree in the science of finance. He is currently Head of Treasury at the Malta Development Bank, having previously occupied the post of Director Finance at the MFSA. Prior to that, he was a senior executive at the Central Bank of Malta for 28 years where he gained valuable experience in accounting, internal audit, human resources management, portfolio management and risk management. He has been lecturing for the past 25 years having started off with the Malta Institute of Accountants and moved on to BPP and subsequently AIM Academy. His areas of expertise include accounting and financial management and he has in the past lectured subjects F2, F3, F7, F9 and SBR for ACCA tutor as well as related subjects in ACA and various MBA programmes.

    EVENT CPE COMPETENCES

    3 Hours Core

    online TERMS AND CONDITIONS

    Terms and conditions apply.

    DISCLAIMER

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


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


    Venue: Online Webinar


    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €40.00
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00
    *Group bookings for 3 or more participants available.

    BACKGROUND INFORMATION

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

    TARGET AUDIENCE

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

    EVENT CPE COMPETENCES

    3 Core

    Webinars TERMS AND CONDITIONS

    Terms and conditions  apply

    DISCLAIMER

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


    • 1 Sep 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Depending on the COVID-19 situation, CPE might be held face to face. 
    Registration Time: 09:00
    Sessions Time:09:15 - 12:30  including a 15-minute break
    Speaker: Mr David Cauchi
    Venue: Online Webinar
    *Group bookings for 3 or more participants available.
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €40.00
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00

    BACKGROUND INFORMATION

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

    OBJECTIVES OF THE SESSION

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

    TOPICS ON THE AGENDA

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

    TARGET AUDIENCE

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

    SPEAKER'S PROFILE

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

    EVENT CPE COMPETENCES

    3 Hours Professional

    online TERMS AND CONDITIONS

    Terms and conditions apply.

    DISCLAIMER

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


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

    *Group bookings for 3 or more participants available.

    BACKGROUND INFORMATION

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

    OBJECTIVES OF THE SESSION

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

    TOPICS FOR THE SESSION

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

    TARGET AUDIENCE

    Tax professionals

    SPEAKER'S PROFILE

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

    EVENT CPE COMPETENCES

    2 Hours Core

    TERMS AND CONDITIONS

    Terms and conditions apply.

    DISCLAIMER

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


    • 3 Sep 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Depending on the COVID-19 situation, CPE might be held face to face. 
    Registration Time: 09.00
    Sessions Time: 09.15 - 12.30 incl 15min break
    Speaker: Mr Saviour Bezzina
    Venue: Online Webinar
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €40.00
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00
    *Group bookings for 3 or more participants available.

    Background Information

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

    Objectives of the Session

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

    Topics on the Agenda

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

    Target audience

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

    Speakers profile

    Saviour Bezzina is a Senior Manager responsible for indirect tax matters at the EY Malta office and forms part of EY’s Global Indirect Tax Network as a local knowledge contact. He joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. He is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance and lectures regularly on VAT and indirect tax matters. Saviour Bezzina is a Senior Manager responsible for indirect tax matters at the EY Malta office and forms part of EY’s Global Indirect Tax Network as a local knowledge contact. He joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. He is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance and lectures regularly on VAT and indirect tax matters. Saviour was awarded the 2007 MIA prize as the best student who graduated in the Bachelor of Accountancy (Hons) Degree Course Group 2004/2006.

    EVENT CPE COMPETENCES

    3 Hour Core

    WEBINAR TERMS AND CONDITIONS

    Terms and conditions apply

    DISCLAIMER

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


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

    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €40.00
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00
    *Group bookings for 3 or more participants available.

    BACKGROUND INFORMATION

    The EU’s Directive on Administrative Cooperation in the field of taxation (2011/16/EU) was first adopted in 2011 “… to give Member States the power to efficiently cooperate at international level to overcome the negative effects of an ever-increasing globalization”. The scope of this directive (DAC) has since been extended many times to include information on financial accounts (DAC2), on tax rulings and advance pricing agreements (DAC3), on country-by-country reports (DAC4), on beneficial ownership (DAC5) and on reportable cross-border arrangements (DAC6). Last summer, the EU Commission proposed a sixth extension (“DAC7”) to the directive, to extend the EU tax transparency rules to digital platforms, which has been approved by the EU Parliament in March 2021. In the meantime, the EU Commission has also published a roadmap for a seventh extension (DAC8), focusing this time on increasing transparency regarding crypto-assets and e-money.

    Objectives of the Session

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

    Topics on the Agenda

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

    Target audience

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

    Speakers profile

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

    EVENT CPE COMPETENCES

    3 Hour Core

    WEBINAR TERMS AND CONDITIONS

    Terms and conditions apply

    DISCLAIMER

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


    • 15 Sep 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register
    Depending on the COVID-19 situation, CPE might be held face to face. 
    Registration Time: 09:00
    Sessions Time:09:15 - 12:30  including a 15-minute break
    Speaker: Mr Kevin Vassallo
    Venue: Online Webinar
    *Group bookings for 3 or more participants available.
    Participation Fees (The Institute is now accepting payments via Paypal)
    MIA Members: €40.00
    Non-MIA Members: €75.00
    Retired Members: €20.00
    Students: €30.00

    BACKGROUND INFORMATION

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

    OBJECTIVES OF THE SESSION

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

    TARGET AUDIENCE

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

    SPEAKER'S PROFILE

    Kevin is a certified public accountant by profession who holds a post-graduate degree in the science of finance. He is currently Head of Treasury at the Malta Development Bank, having previously occupied the post of Director Finance at the MFSA. Prior to that, he was a senior executive at the Central Bank of Malta for 28 years where he gained valuable experience in accounting, internal audit, human resources management, portfolio management and risk management. He has been lecturing for the past 25 years having started off with the Malta Institute of Accountants and moved on to BPP and subsequently AIM Academy. His areas of expertise include accounting and financial management and he has in the past lectured subjects F2, F3, F7, F9 and SBR for ACCA tutor as well as related subjects in ACA and various MBA programmes.

    EVENT CPE COMPETENCES

    3 Hours Core

    online TERMS AND CONDITIONS

    Terms and conditions apply.

    DISCLAIMER

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


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

    *Group bookings for 3 or more participants available.

    BACKGROUND INFORMATION

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

    OBJECTIVES OF THE SESSION

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

    TOPICS ON THE AGENDA

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

    TARGET AUDIENCE

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

    SPEAKER'S PROFILE

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

    EVENT CPE COMPETENCES

    3 Hours Professional

    online TERMS AND CONDITIONS

    Terms and conditions apply.

    DISCLAIMER

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


    • 17 Sep 2021
    • 09:15 - 12:30 (UTC+02:00)
    • Online Webinar
    Register