MIA EVENTS

M25010 - VAT Intermediate Level and Advanced Level - Package of 6 Sessions (Online)

Start
6 Mar 2025
End
16 Apr 2025
Schedule
6 sessions
Location
Online Webinar

Registration is closed

Registration Time: 09:00

Sessions Time: 09:15 - 12:30 including a 15-minute coffee break

Speaker: Mr Saviour Bezzina

Venue: Online Webinar

MIA Members: €230.00

Non-MIA Members: €440.00

Retired Members: €110.00

Students: €170.00

BACKGROUND INFORMATION

The scope of these three sessions is to brush up on the basic VAT concepts and principles needed to fulfil the VAT compliance obligations in a proper and timely manner. Session 1 will start off with tackling the two basic principles of output and input VAT which constitute the main elements of a typical VAT Return and the various issues relating to them. Session 2 will discuss the various VAT obligations VAT Registered persons are expected to fulfil and the implications if any such obligations are not adhered to in a proper and timely manner. Session 3 will focus on which documentation needs to be filled in and how through a walkthrough of all applicable VAT forms. Participation and Feedback are strongly encouraged together with using practical and worked examples to make the sessions much more interesting, useful and relevant for all attendees .

Session 1 - Output and Input VAT – When to charge/not charge and when to claim/not claim VAT and why.

Output VAT – including Local transactions, ICSs/ICAs, Export/Imports, Cross Border Supplies of Services
Input VAT – including Partial Attribution, Capital Goods Scheme, Blocked Deductions, Invoice Details

Session 2 Intermediate Level – VAT Obligations – Including Registrations, Documentation, tax points, Taxable values, penalties and interest

VAT Registrations
VAT Documentation
Taxable Value
Tax Point
Penalties and Interest

Session 3 Intermediate Level – VAT Forms – Which documents to file, when and how.

VAT Return (Article 10)
Annual VAT Declaration (Article 11)
Form 04 and Form 05 (Article 12)
Recapitulative Statements
Intrastat Forms
VAT Return Adjustment Forms

WHY SHOULD MEMBERS ATTEND THIS CPE EVENT?

The application of the correct VAT treatment is of paramount importance and failure to do so may result in various negative business, reputational and financial implications. From experience certain practitioners and accounting staff often rely on the VAT treatment that was applied in the past without checking or knowing whether any change in the various factors should have triggered a change in the VAT treatment. Hence it would be beneficial to get to know why the said VAT treatment is being adopted and which changes might lead to a change in the VAT treatment currently being applied. Moreover it is also essential to understand the various VAT compliance obligations that one may be exposed to and the proper way how to fulfill such obligations in a timely manner.

Target audience

This course is ideal both to newcomers in the VAT sphere (who have an opportunity that in just 3 sessions they can get a very good theoretical and practical understanding of the main VAT concepts from A to Z) and also to more experienced staff (accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in the VAT sphere for a number of months/years (who may need to brush up their technical knowledge in an intensive manner or fill in certain gaps and clarify certain issues relating to certain transactions).

BACKGROUND INFORMATION AVANCED LEVEL

The advanced VAT course is a 3 session course targeted towards those who already have a basic knowledge of VAT and want a more in-depth understanding of some of the most applicable and important VAT provisions. Throughout the course specific VAT topics (see Agenda below) will be discussed in a detailed manner (including how the VAT treatment has changed and developed in view of new VAT Department guidelines, EU Regulations and Case Law) for the attendees to be able to build a more extensive knowledge of VAT and hence be in a better position to apply the correct VAT treatment to more complex transactions. Participation and Feedback are strongly encouraged together with using practical and worked examples to make the sessions much more interesting, useful and relevant for all attendees .

Session 1 Advanced level – VAT Place of Supply Rules – Where does a Supply take place for VAT purposes and why.

VAT Place of Supply rules (including the concepts of taxable and non-taxable persons, place of establishment/fixed establishment, and the applicability of certain exceptions to the general rules)

Session 2 Advanced level – VAT Exemptions – Which transactions are actually VAT Exempt any why.

VAT Exemptions (including the application certain VAT Exemptions of particular importance such as Insurance and Financial Services, Shipping and Aviation, Immovable Property and Gambling and related services)

Session 3 Advanced level – VAT Treatment of Complex Transactions

VAT treatment of complex transactions (including triangulation, call-off stock and other complex chain transactions and how these are to declared, cross border trade in services and right of refund and partial attribution in case of mixed activities)

WHY SHOULD MEMBERS ATTEND THIS CPE EVENT?

Whilst most practitioners are likely to be quite familiar with the applicable VAT treatment of straight forward day to day transactions, complication and issues start arising when more complex transactions are encountered. Given that the correct VAT treatment needs to be determined and applied prior to the transaction taking place (rather than later such as in corporate tax) it is of utmost importance that one anticipates any issues with the VAT treatment and how these can be dealt with. The scope of these three sessions is that of identifying these factors which will shape the vat treatment of these challenging scenarios with a view to ensuring the proper and timely application of the correct VAT treatment.

Target audience

This course is intended for those practitioners, professionals, students and accounting staff who already have a basic knowledge of VAT and want a more in-depth understanding of some of the most applicable and important VAT provisions as applicable in various ‘not so straight forward’ scenarios.

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 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 COMPETENCIES

18 Hours Core (Full course)

CPE hours will be allocated according to the attendance of the events.

WEBINARS TERMS AND CONDITIONS

DISCLAIMER

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

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

Show details

M25015 - Professional Competence and Due Care - Practical Considerations (Online)

When
27 Mar 2025
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 Including a 15 mins break
Speaker: Mr Mario P Galea
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

Care for the public interest arises partly from the competence of the accountant/auditor in the service at hand. Care and empathy also for the client who engages us to deliver the required service. Clients engage accountants to carry out services which the client cannot acquire themselves, inhouse or in any other way. Clients have no obligation to ask accounts for services. They come to us to satisfy a need. The latter triggers the concept of care in our minds. Client and users of our product come first before our interest in the service. Therefore, before we even accept the request, we need to ascertain that we have what it takes to deliver what the client needs in most efficient and effective way. This will reduce the expectations gap and would also help the stakeholders enjoy a better service from the client when it comes to the client satisfying the needs of the investors, employees, regulators, authorities and the transacting public in general.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

The Code of Ethics, Ethical Principles and the Conceptual Framework, Continuous Professional Education, Client and Engagement Acceptance and Continuance procedures, Due Diligence, ISQM 1, Organising the Practice for competence, Training, Contemporary challenges such as AI, ESG, Sustainability reporting, Multi-disciplinary practice and delivery of service, Engagement Terms of Reference.

Why is the session of relevance to our members?

A cornerstone of the success of our profession is the communication of who we are, what we do and how we go about delivering our services to the market, our clients, and all stakeholders. All round knowledge beyond paying for a service enhances the service itself as well as client and market satisfaction resulting in better value for money for both members and non-members.

Target Audience

Practitioners, Students, Accountants in business and members of their employers

Speaker's Profile

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

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

DISCLAIMER

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

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

Show details

M25027 - The connectivity between financial and sustainability risks and opportunities (Online)

When
28 Mar 2025
09:15 - 12:30
Location
Online Webinar

Register

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15 mins break
Speakers: Ms Michaela Valletta & Mr Antoine Fenech
Venue: Online Webinar

Participation Fees
MIA Members: €40.00

Non-MIA Members: €75.00

Retired Members: €20.00

Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

In today's business landscape, the interconnection between financial performance and sustainability has become increasingly evident. As companies navigate a rapidly changing environment, integrating sustainability considerations into financial decision-making is a critical factor for long-term success.
From a reporting perspective, sustainability-related risks and opportunities often lack sufficient or consistent representation within financial statements. However, recent developments in sustainability regulations emphasize the alignment of finance and sustainability transparency to create a cohesive narrative.
This session equips participants with essential knowledge to address this evolving business dynamic, where sustainability is deeply intertwined with financial performance and stakeholder expectations.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

1. High-Level Introduction to ESG

Overview of Environmental, Social, and Governance (ESG) principles.
How ESG influences strategic and operational decisions.

2. Sustainable Green Finance

Role of sustainable finance in supporting environmentally and socially responsible investments.

3. Correlation Between Sustainability Practices and Financial Performance

Impact of sustainability initiatives on business models and value creation.
Evidence and case studies linking financial performance to sustainable practices.

4. Sustainability-Related Risks and Opportunities

Defining sustainability-related risks and opportunities.
Practical examples and their implications for financial and operational planning.

5. Reporting Standards for Identifying Sustainability-Related Risks and Opportunities

Overview of key reporting frameworks:
European Sustainability Reporting Standards (ESRS)
FRS S1 (General Sustainability-Related Disclosures)

6. Key Financial Reporting Considerations Related to Sustainability

IAS 1: presentation of financial statement
IAS 37: Addressing sustainability-related contingent liabilities and commitments.
IAS 16: Capital expenditure (CapEx) and capitalization of assets within sustainability initiatives.
IAS 38: Accounting for intangibles, including sustainable innovation and intellectual property.
IFRS 9: Assessing impairment related to sustainability risks.
IFRS 13: Impact of sustainability risks on fair value determination of certain assets.

7. Challenges and Emerging Trends

Navigating regulatory complexity.
Anticipating market and stakeholder expectations.
Strategies for overcoming data and integration challenges

Target Audience

Accountants and Auditors: Professionals responsible for financial reporting, sustainability reporting, and compliance.
Corporate Executives and Board Members: Individuals overseeing governance, risk management, and strategic planning.
Compliance Officers: Ensuring adherence to regulatory requirements.
Sustainability Officers: Professionals managing corporate sustainability initiatives and reporting.
Other Professionals Evaluating ESG Factors: Investors, analysts, and stakeholders incorporating ESG considerations into decision-making.

Speakers' Profiles

Michaela Valletta is an Assistant Manager at Deloitte, is a key member of the Assurance Team, specialising in advisory and assurance with a main focus on sustainability. She actively fosters the growth of Deloitte's ESG function whilst also assists clients with CSRD compliance and sustainability strategy. Moreover, she has been invited as a guest lecturer at University of Malta and MCAST on ESG and contributes to the MIA Sustainability Reporting Committee's Education Working Group.

Antoine Fenech is an Audit and Assurance Director at Deloitte currently leading the ‘Accounting and Reporting Advisory’ and the ‘Accounting Operations Advisory’ pillars. He also leads the ESG Assurance team providing advisory and assurance work in relation to EU taxonomy, CSRD, ESRSs, SFDR and ESG strategies. Antoine is a member of the MIA Sustainable Finance - Learning and Education Working Group

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

DISCLAIMER

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

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

Show details

M25034 - An Overview of Internal Auditing Standards (Online)

When
1 Apr 2025
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speaker: Ms Ingrid Azzopardi
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

On January 9th, 2025, the New Internal Audit Standards by the Global Institute of Internal Auditors came into effect. Internal Audit Functions are expected to be compliant with these new standards. This session provides an overview on these new standards and looks to provide guidance and tips on how these can be implemented.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• An overview of the New Standards
• Focus on the significant changes between the old requirements and the new standards
• Tips on implementing the required changes
• Examples of evidence of conformity
• The Three Lines Model and the Global Audit Standards
• Focus on particular audit functions
• Topical Requirements

Why is the session of relevance to our members?

This session should be of interest to all those who strive to have an Internal Audit Function that adds value to their Organisation. The New Global Standards of the Institute of Internal Auditors are intended to better serve the Audit Committee, the Executive Management, the External Auditors, the Regulators, the Public Interest, the Audit Customers as well as the Internal Audit Team. Working towards complying with the New Standards is an opportunity to drive innovation and excellence within the Internal Audit Functions.

Target Audience

This session is targeted for Chief Audit Executives, Heads of Internal Audit, Internal Auditors, Audit Committee Chairs, Audit Committee Members, Board Directors and Senior Management.

Speaker's Profile

Ingrid Azzopardi heads the Internal Audit Function at Tumas Group, having led GO’s Internal Audit for over 30 years. She has a Master in Accountancy, holds a CPA Warrant and the Practising Certificate in Auditing. and is also a Chartered Director. She has held board positions at the Housing Authority, Teatru Manoel, the Mediterranean Conference Centre and HSBC. At the latter she also chaired the Audit and Risk Committees. She is a Fellow of the Malta Institute of Accountants, a Member of the Institute of Internal Auditors – Malta Chapter and the UK Institute of Directors. Ms. Azzopardi is a founding member of the Malta Forum for Internal Auditors, now the IIA Malta Chapter, where she held the posts of Vice Chair and Chair of the mentioned Forum. Ms. Azzopardi is the Deputy Chair of the Board of Administrators of the Malta ESG Alliance (MESGA). At an international level Ms. Azzopardi was actively involved on the Executive Committee of the Forum for the Irregular International Network Access (FIINA) and chaired the Interconnect Committee of the Forum. Ms. Azzopardi has presented at several conferences held locally and abroad on internal audit, revenue assurance, fraud and ESG.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

Show details

M25018 - Ongoing Monitoring Responsibilities in AML/CFT for Auditors (Online)

When
2 Apr 2025
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Mr John Debattista & Mr Matthias Mangion
Venue: Online Webinar

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

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

Auditors, as subject persons, hold the crucial responsibility of ongoing monitoring within business relationships, ensuring compliance with AML/CFT (Anti-Money Laundering and Combating the Financing of Terrorism) regulations. This session will focus primarily on transaction monitoring, examining various red flags that may indicate suspicious activity. Attendees will gain insights into the right questions to ask, appropriate timing for reporting, and effective methods to detect potential risks, providing a practical framework for safeguarding compliance.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• Ongoing Data Monitoring

• Ongoing Transaction Monitoring

• Trigger Events

• Key Questions to Ask

• Reporting Timelines

• Avoiding Tipping Off

Why is the session of relevance to our members?

This session is valuable for all audit professionals, regardless of their role, due to the integral nature of AML/CFT compliance within audit duties. Attendees will gain practical skills for effectively managing their responsibilities and staying up-to-date with the latest in compliance practices.

Target Audience

• Audit Professionals (from audit assistants to audit directors)

• MLROs (Money Laundering Reporting Officers)

• AML/CFT Compliance Officers

Speaker's Profile

John Debattista is a Certified Public Accountant and Registered Auditor with over 20 years of experience in audit and assurance. Following a decade in a mid-tier audit firm, he co-founded Zampa Debattista, where he led the Audit and Assurance function as well as the Corporate Reporting Advisory team. John has extensive teaching experience, delivering lectures on audit and financial reporting for final stages of ACCA and ACA qualifications through the ICAEW (Institute of Chartered Accountants in England and Wales). He has taught the ACCA Diploma in IFRS (DipIFR) and frequently speaks at audit and financial reporting seminars organized by various institutes in Malta. John also served as MLRO (Money Laundering Reporting Officer) in his previous firm, with a focus on AML compliance and risk management. His expertise spans the financial services, gaming, and hospitality sectors. He has worked internationally on specialized assignments in cities such as Zurich, Bucharest, Vienna, and London. In 2024, John joined Deloitte’s audit function to further his impact in the field.

Matthias Mangion holds a Master’s degree in Accountancy from the University of Malta and is a Certified Public Accountant as well as a Registered Auditor. Matthias commenced his career in 2017 at a mid-tier audit firm, where he was part of the audit department. During this time, he acquired substantial experience in the financial services, retail, shipping, yachting, hospitality, and pharmaceutical sectors. In 2023, Matthias further specialised in Anti-Money Laundering (AML) and obtained his ACAMS qualifications. He joined Deloitte in 2024, bringing with him extensive expertise in AML and Audit & Assurance. This unique combination enables him to integrate his financial acumen with AML practices, offering a more comprehensive and informed approach within his role.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

Show details

M25042 - Compliance Duties vis-à-vis Senior Management & the Board (Online)

When
3 Apr 2025
09:15 - 12:30
Location
Online Webinar

Register

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute 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

Compliance is a ‘hot topic’ and should be on the agenda of your senior management and board members. Are they engaged? The Boardroom may be the perfect location to bring management together to discuss various important company duties, not least those relating to compliance. How should such discussions be spearheaded and managed?
Dr Rakele Cini will be delivering a 3-hour session focusing on compliance as a risk and how board & senior management involvement may aid in mitigating this risk.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Compliance as a Risk
The Role of Senior Management in Compliance, including AML/CFT
Reporting Obligations
The Review & Approval of Risk Assessments
Firm Policies and Procedures

Why is the session of relevance to our members?

Accountants, Auditors, Company Service Providers and other practicing practitioners who form part of senior management or boards of directors should find this session useful to obtain a holistic understanding of compliance as a risk and their compliance duties and obligations.

Target Audience

Active Members of Boards of Directors
Proposed Board Members
Non-Executive Directors
Company Secretaries
Company Service Providers
Money Laundering Reporting Officers
Compliance Officers
Risk Officers

Speaker's Profile

Dr Rakele Cini is a 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. Dr Cini is an active member of the MIA AML Committee.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

Show details

M25010.2 - VAT Advanced Level - 3 Sessions (Online)

Start
4 Apr 2025
End
16 Apr 2025
Schedule
3 sessions
Location
Online Webinar

Register

Registration Time: 13:15

Sessions Time: 09:15 - 12:30 including a 15-minute coffee break

Speaker: Mr Saviour Bezzina

Venue: Online Webinar

MIA Members: €120.00

Non-MIA Members: €225.00

Retired Members: €60.00

Students: €90.00

BACKGROUND INFORMATION AVANCED LEVEL

The advanced VAT course is a 3 session course targeted towards those who already have a basic knowledge of VAT and want a more in-depth understanding of some of the most applicable and important VAT provisions. Throughout the course specific VAT topics (see Agenda below) will be discussed in a detailed manner (including how the VAT treatment has changed and developed in view of new VAT Department guidelines, EU Regulations and Case Law) for the attendees to be able to build a more extensive knowledge of VAT and hence be in a better position to apply the correct VAT treatment to more complex transactions. Participation and Feedback are strongly encouraged together with using practical and worked examples to make the sessions much more interesting, useful and relevant for all attendees .

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Session 1 Advanced level – VAT Place of Supply Rules – Where does a Supply take place for VAT purposes and why.

VAT Place of Supply rules (including the concepts of taxable and non-taxable persons, place of establishment/fixed establishment, and the applicability of certain exceptions to the general rules)

Session 2 Advanced level – VAT Exemptions – Which transactions are actually VAT Exempt any why.

VAT Exemptions (including the application certain VAT Exemptions of particular importance such as Insurance and Financial Services, Shipping and Aviation, Immovable Property and Gambling and related services)

Session 3 Advanced level – VAT Treatment of Complex Transactions

VAT treatment of complex transactions (including triangulation, call-off stock and other complex chain transactions and how these are to declared, cross border trade in services and right of refund and partial attribution in case of mixed activities)

WHY SHOULD MEMBERS ATTEND THIS CPE EVENT?

Whilst most practitioners are likely to be quite familiar with the applicable VAT treatment of straight forward day to day transactions, complication and issues start arising when more complex transactions are encountered. Given that the correct VAT treatment needs to be determined and applied prior to the transaction taking place (rather than later such as in corporate tax) it is of utmost importance that one anticipates any issues with the VAT treatment and how these can be dealt with. The scope of these three sessions is that of identifying these factors which will shape the vat treatment of these challenging scenarios with a view to ensuring the proper and timely application of the correct VAT treatment.

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 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 COMPETENCIES

9 Hours Core

CPE hours will be allocated according to the attendance of the events.

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

Show details

M25032 - An Overview and Update on DACs (Online)

When
10 Apr 2025
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speaker: Dr Ian Zahra
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

The EU Directive on Administrative Cooperation (DAC) is a set of rules and procedures designed to improve cooperation between EU member states in the area of taxation. DAC aims to combat tax avoidance and evasion by ensuring that tax authorities have access to relevant information about cross-border transactions and structures. The most recent DAC amendments include the following:
 DAC6 requires intermediaries (such as tax advisors and accountants) to report certain cross-border arrangements to tax authorities. The reporting requirements apply to arrangements that meet certain hallmarks with the aim of increasing transparency and help tax authorities identify potentially aggressive tax planning schemes.
 DAC7 introduced new reporting requirements for digital platforms (such as online marketplaces and booking platforms). The reporting requirements apply to income generated by sellers and service providers on these platforms and aim to ensure that tax is paid on this income.
 DAC8 introduces new reporting requirements for the sharing of information on crypto transactions between tax authorities. The aim of DAC8 is to improve cooperation between member states and ensure that tax authorities have access to relevant information held by crypto-asset service providers about taxpayers.
 On 28 October 2024, the EU Commission adopted a new proposal for DAC9 to help companies with their filing obligations under the Pillar 2 Directive to simplify the filing process and reduce the compliance administrative burden for MNEs.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

DAC in general, DAC6, DAC7, DAC8 and DAC9.

Why is the session of relevance to our members?

This session is a must-attend for anyone who wants to stay up-to-date with the latest developments concerning the EU Directive on Administrative Cooperation. Attendees will gain a comprehensive understanding of the reporting requirements under, in particular, DAC6, DAC7, DAC8 and DAC9 and learn how to ensure compliance with these regulations. The presentation will also provide valuable insights into the potential risks and challenges associated with non-compliance, and how to mitigate these risks.

Target Audience

Lawyers, accountants and professionals involved or interested in the automatic exchange of information space.

Speaker's Profile

Ian joined Deloitte Malta in 2020 and currently forms part of the international tax advisory team as a Senior Manager, focusing on domestic and international direct taxation. Ian has worked on a number of engagements dealing with the Malta direct tax consequences of local and foreign companies in various industries (namely, gaming, financial services and technology).
Ian is a lawyer by profession and, following his studies in law at the University of Malta, he graduated in international tax law from the University of Leiden in the Netherlands and received awards for the best paper of the 2018-2019 class which focused on the principal purposes test, entitled “The Principal Purpose Test: A critical analysis of its substantive and procedural aspects”. Following this experience, Ian also worked as a teaching assistant at the International Tax Centre in Leiden. Ian has been admitted to the Maltese bar.
Ian has been invited to deliver a number of seminars and lectures by various local bodies including the Malta Institute of Taxation, the Malta Institute of Accountants and Society Education Malta, covering various areas namely principles of international taxation and tax transparency.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

Show details

M25028 - The upcoming Workplace Pension Schemes Legislation (Online)

Start
15 Apr 2025
End
17 Apr 2025
Schedule
2 sessions
Location
Online Webinar

Register

The upcoming Workplace Pension Schemes Legislation:

How the mandatory setup of Workplace Pensions will shape the accounting profession from a tax management and payroll perspective (Online)

The below CPE Sessions are being sponsored by APS Bank

Registration Time:09:15
Sessions Time: 09:30- 11:30 No Break

Venue: Online Webinar

Participation Fees
MIA Members: €50

Non-MIA Members: €90.00

Retired Members: €25.00

Students: €35.00

Venue: Online Webinar

Speakers: Session 1 - An overview of the theoretical background

Mr Mark Lamb (APS Bank)

Mr Mirko Rapa (Partner at PWC)

Mr Nick Xuereb (CFO at Toly)

Speakers: Session 2 - Practical Considerations

Mr Darran Agius (APS Bank)

Mr Jonathan Mifsud (HR Buddy)

BACKGROUND INFORMATION

The session will highlight the pressing need for Accounting Professionals to familiarise themselves with the Pensions Legislation in Malta due to the recent Budget announcement about mandatory set-up of Workplace Pension Schemes via payroll.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

The sessions will help members to:

Enhance their knowledge on the 3 Pillar Pension system in Malta
Understand Tax Rebates and Tax Offsets
Identify key areas in Tax Management Practices
Learn how this legislation effects Payroll
See a practical example from a Company who already set this up
Navigate through this mandatory change effectively

Why is the session of relevance to our members?

This change in legislation will revolutionise the landscape of Tax Management and Payroll and these 2 sessions will help you identify the opportunities in place and to help you and your clients navigate through these changes effectively.

Target Audience

CFOs, CEOs, Finance Managers, Tax Consultants, Payroll professionals, Budgeting professionals, HR Professionals, Decision makers, Company Owners

Speakers' Profiles

Nick Xuereb began his career with PwC in 1988 before transitioning to the manufacturing industry in 1999, where he served as Finance Director for Trelleborg for 12 years. Between 2008 and 2013 Nick also served as Chairman of the Gaming regulator, during a period of significant growth in the industry. Notable achievements include playing a crucial role in driving a major restructuring program for Air Malta during his tenure as CFO in 2011. Currently, he serves as Group CFO of Toly Products, a global supplier to the beauty and cosmetics industry. Nick is currently the Deputy President of the Malta Chamber, having been a council member for the past 10 years

Darran Agius is responsible for developing the APS Pension Products business and providing win-win financial solutions for corporate clients through tax efficient employee retention schemes which will ultimately benefit both the employer and the employee. Darran initially joined the Bank in September 2018 as a Private Clients Relationship Manager managing investment portfolios of high-net-worth individuals. He has worked in the Financial Services Industry since 2003 across different segments namely Commercial Insurance, Personal Credit, Corporate Credit, Branch Management, Investment Advice and Pensions. Along this journey, he joined First Insurance Brokers as a Commercial Insurance Broker in 2003. In 2006 he moved to HSBC gaining a year’s experience at one of their Branches before becoming a Commercial Banking Officer where he learned the ropes of Corporate Credit. In 2011 he was appointed Customer Relationship Manager at Mediterranean Bank; eventually he furthered his career as a Branch Manager at Sliema Branch. He successfully obtained the Financial Advise License from the MFSA in 2012 allowing him to contribute to the Wealth Solutions Team that helped convert the Bank’s operations from a savings to an Investment Bank in 2015. Darran holds a Bachelor of Commerce degree from the University of Malta, Bsc (Hons) Financial Services degree from the University of Manchester and an Msc Human Resource Management and Development Masters degree from the University of Leicester.

Mirko Rapa is a tax partner at PwC Malta and provides tax advice to a wide and varied portfolio of clients. Over the last 22 years has provided tax advice to companies operating in a number of sectors and individuals taking up residence in Malta.

Mark Lamb: With over 25 years financial services experience Mark is qualified and authorised by the MFSA to provide Investment, Pensions and Insurance advice and in 2018 he was approved by the regulator to act as a Portfolio Manager. Mark is a Member of the UK’s Personal Finance Society and Chartered Insurance Institute.
Prior to relocating to Malta in 2003, he had worked for the UK’s largest provider of pensions and then as an Independent Financial Advisor for one of the UK’s longest established advisory firms. In Malta, Mark has previously held the position as Director of a boutique Investment Advisory firm, the Head of Life Department for a local Insurance Company and the Head of Investment Services for one of Malta’s largest financial advisory groups. For over 5 years he was also a weekly business columnist for the Malta Today newspaper.
As APS Bank’s ‘Pensions Champion’ Mark’s role is to develop, lead and promote the bank’s Pensions offering to commercial enterprises, individuals and to the wider public.

Jonathan Mifsud has been working in payroll since 2017. Holding a Masters’s Degree in Intelligent Computer Systems, he has applied the knowledge gained in tech, within the payroll industry. Helping hundreds of businesses and multiple bureaus to run payroll accurately and more efficiently than ever before.
Jonathan has been a regular contributor to various media, having been published in the XU Magazine, the Times of Malta and “The Accountant” (Maltese publication). He has also appeared as a speaker multiple times for the Malta Institute of Accountants and delivered multiple payroll courses.

EVeNT CPE COMPETENCies

4 Professional

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

Show details

M25045 - Proposed updates to the MicroInvest Scheme

When
16 Apr 2025
13:30 - 15:30
Location
Malta Enterprise Conference Hall
Spaces left
31

Register

Malta Enterprise in collaboration with the Malta Institutes of Accountants invites practitioners to a consultation session on proposed updates to the MicroInvest Scheme. During the session participants will have the opportunity to provide feedback on the proposed updates to the application process as well as get an insight to the changes that will impact the scheme.

Date: 16^th April 2025
Time: 13:30hrs – 15:30hrs
Venue: Malta Enterprise Conference Hall
MIA Members: €0.00

Speakers: Mr George Gregory – CEO Malta Enterprise, Mr Karl Herrera – Chief Officer Incentive Design & Project Evaluation, Ms Francesca Farrugia – Head Incentive Design

EVENT CPE COMPETENCIES

2 Hrs Professional

Agenda:

13:30 – 13:35 - Opening Note (MIA)
13:35 – 13:45 – Scope of Consultation and Changes - Message from George Gregory (CEO Malta Enterprise)
13:45 – 14:15 – Workflows - Changes to the application and monitoring processes
14:15 – 14:40 – Q&A
14:40 – 15:00 – Changes to the Scheme
15:00 – 15:30 – Q&A

Speakers' Profiles

George Gregory – CEO Malta Enterprise
George Gregory is a seasoned professional with over 30 years of experience in accounting and strategic advisory roles. He holds ACCA qualifications from the Association of Certified Chartered Accountants.
Throughout his career, Mr Gregory has served as a partner in several top-tier firms, notably as the Managing Partner at RSM Malta. In this capacity, he led numerous high-profile engagements, including acquisitions, restructuring, and strategic advisory projects, focusing on both commercial and taxation aspects.
On September 9, 2024, Mr. Gregory assumed the role of Chief Executive Officer (CEO) of Malta Enterprise, the national economic development agency. Mr Gregory is leveraging his extensive experience to attract high-value activities to Malta, aiming to ensure sustainable economic growth that benefits the nation.

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

Francesca Farrugia – Head Incentive Design
Francesca currently serves as the Head of Incentive Design at Malta Enterprise, where she is responsible for the development of support measures tailored to the needs of various industries. In this capacity, she oversees the process of application development and is involved in establishing project evaluation and review processes, ensuring effective implementation of industry initiatives. Additionally, Francesca plays a key role in organizing promotional and training events for client-facing staff, stakeholders, and industry professionals. Prior to her current position, she gained extensive experience in corporate communications and business strategy development, particularly within the creative industries.

(Spaces are limited and registrations shall be on a first come first served basis. Firms may only register one participant. The venue may be updated if there are registrations that exceed the venue capacity)

Show details

M25037 - Lessons learnt from Quality Assurance Unit inspection visits (Online)

When
24 Apr 2025
09:30 - 11:30
Location
Online Webinar

Register

Registration Time:09:15
Sessions Time: 09:30- 11:30 No Break
Speaker: Mr Roderick Falzon
Venue: Online Webinar

Participation Fees
MIA Members: €28

Non-MIA Members: €50.00

Retired Members: €15.00

Students: €20.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

The session explains common findings that the QAU has identified when conducting reviews on completed audit engagements. Throughout this session we will be discussing the key findings and observations as indicated in the Accountancy Board’s annual report and common pitfalls of SME audits.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

The session shall start off with a general background and changes effecting the profession. We shall then delve into the key visit findings, ISAs breaches and observations identified by the Quality Assurance Unit during inspection visits as well common pitfalls of SME audits. We shall then provide recommendations and solutions that sole practitioners and audit firms should take on-board and implement to address audit findings.

Why is the session of relevance to our members?

The outcome of this session is to learn how to effectively perform better audits.

Target Audience

This session is mainly intended to sole practitioners providing audit services and to audit firms in particular audit engagements partners, audit managers and other audit team members, quality assurance consultants and sub-contractors.

Speaker's Profile

Mr Roderick Falzon is a certified public accountant and holds a practicing certificate in auditing. He holds an ACCA professional qualification and is a fellow of the Malta Institute of Accountants. He also holds a B. Com (Hons) Management degree from the University of Malta. He worked for a number of years with one of the Big Four audit firms. Since 2014, he has been working as audit quality assurance reviewer in the Quality Assurance Unit within the Ministry for Finance where he performs quality assurance visits to sole practitioners and audit firms. He also participates in one of the colleges within the Committee of European Auditing Oversight Bodies.

EVeNT CPE COMPETENCies

2 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

Show details

M25030 - TOMS Unpacked: VAT Insights for Tourism with Confidence (Online)

When
29 Apr 2025
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time:13:30 - 16:45 including a 15-minute break
Speaker: Mr Kenneth Cremona
Venue: Online Webinar

Participation Fees
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

By popular demand, this session is being organised to dive into the Tour Operators Margin Scheme (TOMS). We will design this discussion to equip professionals in the tourism and hospitality industry with the tools needed to be able to utilise this scheme. We will explore the current rules, recent updates, and expected changes in VAT legislation, with an increased focus on practical application and industry-specific case studies.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

1. Understanding TOMS and its purpose
2. All relevant Case Law examples
3. The Future of TOMS
4. Case studies and industry specific example.

Why is the session of relevance to our members?

Through this session, attendees will gain:

A solid understanding of TOMS and its nuances.

Practical tools to address challenges and ensure compliance.

Insights into expected changes in the future

This highly anticipated session is indispensable for industry professionals, tax advisors, and policymakers looking to stay ahead in the evolving landscape of VAT and tourism.

Target Audience

Accountants, Accounting Students, VAT Advisors, Lawyers

Speaker's Profile

Kenneth Cremona graduated with a Master in Accountancy from the University of Malta in 2015. Kenneth joined RSM Malta in 2016, initially working on Income Tax Compliance dealing with clients established in multiple industries including Gaming, Immovable Property, Investments, Pharmaceuticals and Retail. In 2019, he specialised in VAT advisory and was promoted to a Manager in 2022. Kenneth is also a CPA warrant holder and received the Professional Certificate in Taxation issued by the Malta Institute of Taxation in 2017.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

Show details

M25039 - Human Capital Risk Management (Online)

When
30 Apr 2025
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time:13:30 - 16:45 including a 15-minute break
Speaker: Mr Ray Micallef
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

Human capital is a crucial asset in any organisation, and financial professionals recognise that retaining employees is more cost-effective than hiring and training new ones. However, human capital also presents significant risks, including talent shortages, high turnover, skill mismatches, and compliance challenges, all of which can have financial repercussions.
The presentation "Human Capital Risk Management" aims to address these pressing issues by exploring how financial managers and accountants can identify, assess, and mitigate these risks. It will cover strategies for quantifying their financial impact, aligning workforce planning with organisational goals, and leveraging data analytics for informed decision-making.
By integrating human capital considerations into risk management and financial planning, organisations can enhance stability, drive sustainable growth, and build resilience in an ever-evolving business landscape.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

1. Introduction to Human Capital Risk

Defining human capital risk and its significance
The connection between human capital and financial performance
The impact of human capital risks on organizational sustainability

2. Key Human Capital Risks and Their Financial Implications

Talent shortages and skill gaps
Employee turnover and retention challenges
Compliance risks related to labour laws and regulations
Workforce disruptions (e.g., economic downturns, technological changes)

3. Using Data Analytics to Assess and Monitor Human Capital Risks

Key HR and financial metrics for risk assessment
Predictive analytics in workforce planning
Tools for tracking and mitigating workforce-related financial risks

4. Strategies for Mitigating Human Capital Risks

Workforce planning and talent acquisition strategies
Employee engagement and retention programs
Compliance best practices and legal risk management
Contingency planning for workforce disruptions

5. The Role of Financial Managers and Accountants in Human Capital Risk Management

Integrating human capital considerations into financial risk frameworks
Collaborating with HR to align workforce planning with financial goals
The financial impact of employee benefits, training, and compensation policies

6 Cost-Benefit Analysis of Employee Development and Retention Programs

Calculating return on investment (ROI) for training and development
Financial benefits of employee engagement and well-being initiatives
Balancing workforce costs with long-term financial sustainability

7. Human Capital Risk Management for Organizational Resilience and Competitive Advantage

How does a proactive human capital strategy can strengthen business resilience
Case studies of companies effectively managing workforce risks
The future of human capital risk management in an evolving business landscape

Why is the session of relevance to our members?

Financial professionals should attend "Human Capital Risk Management" to understand how human capital risks impact financial performance, learn data-driven strategies to mitigate these risks, and integrate workforce planning into financial decision-making.
The presentation will provide practical insights on talent management, compliance, and cost-benefit analysis, equipping attendees with the tools to enhance organisational resilience and maintain a competitive edge.

Target Audience

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

Speaker's 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 COMPETENCies

3 Professional

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

Show details

M25038 - Consolidation Masterclass - A Nine Hour Package (Online)

Start
6 May 2025
End
21 May 2025
Schedule
3 sessions
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Mr Neville Saliba, Mr John Debattista & Thomas Zammit
Venue: Online Webinar

Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €110.00

Non-MIA Members: €215.00

Retired Members: €50.00

Students: €80.00

BACKGROUND INFORMATION

This masterclass balances theoretical insights with practical application to equip participants with the necessary skills to determine when consolidation is required and execute the preparation of consolidation workings. The course aligns with the latest professional standards and regulatory requirements.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

SESSION 1 – Theory:

This session provides a comprehensive overview of consolidation requirements in financial reporting, addressing:

Criteria for determining the need for consolidation.
Detailed discussion of the Companies Act and other relevant regulations.
Comparison between IFRS and GAPSME guidelines.
Resolving conflicts between different laws and regulations.
Key theoretical concepts such as the notion of control, goodwill, consolidated retained earnings and Non-Controlling Interest (NCI) will be discussed through practical applications.

SESSION 2: Practice (Basic):

This session covers basic consolidation techniques through case studies, exploring scenarios such as:

Consolidation processes for both wholly owned and partially owned subsidiaries, using both the share of net assets as well as the fair value method for the latter.
Specific situations involving subsidiaries as customers or suppliers.
Transactions involving the treatment of dividend distributions, acquisitions with deferred consideration, or acquired by granting the acquirer’s shares
The treatment of an acquired subsidiary of which asset fair values differ from carrying amounts.

SESSION 3: Practice (Advanced):

Focusing on advanced consolidation topics, this session includes:

Handling complex group structures.
Dealing with impairments, foreign exchange issues, and deferred tax challenges in consolidation.
Specific changes in ownership stakes and the implications for consolidation, focusing on the different considerations required for the accounting treatment of step-acquisitions and disposals.

Why is the session of relevance to our members?

Both MIA members and non-members will benefit from a comprehensive understanding of the triggers and processes of consolidation, with complex topics broken down into illustrative examples to enhance clarity and understanding.

Target Audience

The course is designed for accounting professionals and students focused on audit and financial reporting, offering essential tools and insights for advancing in these fields.

Speakers' Profiles

Neville Saliba joined Deloitte in 2024, bringing with him a wealth of expertise in IFRS advisory services, consolidations, and financial reporting framework conversions. After earning his Master’s in Accountancy from the University of Malta in 2020, Neville began his career in client accounting, which quickly evolved into a focus on accounting advisory. He has since supported corporate clients' Heads of External Reporting with complex IFRS and GAPSME challenges, alongside delivering tailored training programs. Passionate about advancing the accounting profession, Neville actively engages in industry discussions and frequently delivers lectures and CPE sessions on financial reporting topics.

John Debattista brings over 20 years of experience in the audit and assurance field, with substantial expertise across various industries including gaming and financial services, particularly in asset management and the fund space. He managed his own audit firm, leading a team of over 100 specialists for 10 years, before taking on the role of Audit and Assurance Director at Deloitte. During his decade-long leadership, he oversaw numerous audits for large gaming companies and financial services institutions. John's expertise extends beyond auditing; he has specialized in financial reporting, with a focus on IFRS. He has led numerous IFRS-related assignments both locally and internationally, which included translations from other GAAPs, consolidations, the application of new standards, and providing technical advice on highly complex transactions. Additionally, John has been a lecturer for ACA and ACCA modules, covering both audit and corporate reporting papers.

Thomas Zammit began his journey with Deloitte in 2014 as a student in the Deloitte Pathway Programme. Following the completion of his Master’s degree in Accountancy from the University of Malta, he transitioned into Deloitte Malta’s Audit service line. During this time, he gained invaluable experience leading audit engagements across the financial services sector, including insurance, asset management, and pensions.
Building on this foundation, Thomas advanced into the role of technical IFRS specialist within Deloitte’s Assurance service line. In this capacity, he has provided advice on complex transactions under IFRS and GAPSME, authored in-depth technical memos and, more recently, has worked closely with C-suite executives on insurance undertakings to facilitate their transition to IFRS 17. His expertise also extends to the preparation of financial statements that ensure compliance with IFRS, GAPSME, and the requirements of IFRS 17 for insurance entities.

EveNT CPE COMPETENCies

9 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

Show details

M25041 - EDD: Dealing with Non-Reputable and High Risk Jurisdictions (Online)

When
7 May 2025
13:30 - 15:30
Location
Online Webinar

Register

Registration Time:13:15
Sessions Time: 13:30- 15:30 No Break
Speaker: Dr Elizabeth Sammut Borg
Venue: Online Webinar

Participation Fees
MIA Members: €28

Non-MIA Members: €50.00

Retired Members: €15.00

Students: €20.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

More often than not, the terms ‘High-Risk’ and ‘Non-Reputable’ countries are often used interchangeably within the context of Anti-Money Laundering and Countering the Financing of Terrorism (AMLCFT). The course aims to help Subject Persons to distinguish between the two jurisdictional concepts as well helps them identify what are the measures required to be adopted by the Subject Person. The course shall review the different sources that may be utilised by a Subject Person. The course shall equip participants with the necessary know-how of how to apply the risk-based approach when faced with high-risk and non-reputable jurisdictions

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Understanding the concept of non-reputable jurisdictions
Referring to FATF documents & European Commission Delegated Regulation identifying High Risk Third Countries
Understanding the concept of high risk jurisdictions
The risk-based approach
Measures to adopt to implement EDD

Why is the session of relevance to our members?

When dealing with natural or legal persons established or linked with a non-reputable jurisdiction,subject persons are explicitly required to apply commensurate EDD (Enhanced Due Diligence) measures accordingly. The course shall provide participants with the necessary knowledge to identify the right measures to adopt in case of high risk and non-reputable jurisdictions

Target Audience

Subject Persons
Compliance officers
MLROs
Monitoring Functions
Directors of subject persons
Compliance executives

Speaker's Profile

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

EVeNT CPE COMPETENCies

2 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

Show details

M25040 - Taxation of Passive Income (Online)

When
13 May 2025
09:15 - 12:30
Location
Online Webinar

Register

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

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

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

Specific Malta income tax considerations may arise at both the level of the payor and the recipient when dealing with different types of passive income, including dividend income, interest income, rental income and royalty income. Such considerations also differ depending on whether the payor / recipient is a Malta resident person or a non-Malta resident person. Maltese tax legislation also contains a number of alternative Malta income tax treatments for different sources of income, which can in certain cases be applied at the option of the taxpayer. The session will aim to provide an in-depth overview of the relevant Malta income tax considerations arising in respect of passive income.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Malta income tax considerations arising with respect to dividend income, rental income, royalty income and interest income.

Why is the session of relevance to our members?

The session will aim to help attendees become more familiar with the relevant Malta income tax considerations arising with regards to passive income, along with providing an overview of how to calculate the applicable Malta income tax due with respect to the different sources of income. The session will involve a discussion of the relevant provisions in Maltese tax legislation relating to passive income, as well as discussion around a number of practical examples to help better reflect the principles being discussed.

Target Audience

Accountants, tax advisors, tax practitioners

Speaker's Profile

Christian Vella is currently a senior tax manager at Deloitte Malta. He currently forms part of the tax mergers and acquisitions department within the firm’s tax practice. Chris mainly focuses on engagements primarily relating to shareholder restructuring exercises, succession planning engagements, mergers and acquisitions as well as general tax advisory services.

Nicola Attard is a manager at Deloitte Malta, forming part of the mergers and acquisitions department within the firm’s tax practice. She currently focuses on tax advisory engagements, primarily relating to succession planning, operational restructuring exercises as well as mergers and acquisitions.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

Show details

M25035 - Mergers, Divisions and Conversions: a local & cross-border analysis (Online)

When
22 May 2025
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speaker: Dr Maria DeBono
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

This session should cover the main corporate procedures and corporate deliverables involved in terms of the Companies Act, Chapter 386 of the Laws of Malta in relation to mergers and divisions of companies from a local perspective. The session will also then provide participants with a basic understanding of mergers and divisions from a “cross-border” perspective as well as cross-border conversions since the legislation in this area was overhauled at an EU level, quite recently.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Mergers, Divisions and Conversions: a local & cross-border analysis

Why is the session of relevance to our members?

Members of MIA may benefit from this session as accountants and auditors may be involved in these corporate processes both as independent experts which are in some cases required to be appointed and may also be required to assist generally from an accounting perspective so this session should provide attendees with an overview of the procedures from a legal corporate perspective which may assist them in the provision of their services

Target Audience

Directors, Company Secretaries, Auditors, Accountants

Speaker's Profile

Maria is a Senior Associate within the Corporate & Commercial Department at Fenech & Fenech Advocates. Her main areas of practice are Commercial, Corporate, Insolvency and Trust law.
After obtaining her Bachelor of Laws and Master of Advocacy degrees from the University of Malta in 2017 and 2018 respectively, Maria then furthered her studies in London where she read for a Master of Laws (LLM) at the London School of Economics and Political Science, where she specialised in Corporate and Commercial Law. At Fenech & Fenech, she regularly advises clients on several company law and corporate issues, including liquidation, insolvency, corporate restructuring and company reinstatement matters. She is also experienced in assisting clients on a variety of corporate transactions including mergers and acquisitions, both on a local and cross-border scale.
Maria also forms part of the Trusts and Foundations Department of the Firm and regularly advises clients on which vehicle would best suit their needs: be it a trust, foundation or association and the intricacies involved in the establishment of these structures. Together with the rest of the team, she also regularly assists the key-players within these structures such as the trustees or administrators, with any legal advice they require.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

Show details

M25047 - The 2024 Amendments to Rent Laws (Online)

When
23 May 2025
09:15 - 12:30
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speaker: Dr Robert Attard
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

The webinar will discuss the most recent amendments to Malta’s Rent Laws and the most recent updates and guidelines published by the relevant authorities.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• Act No. XX of 2024 - Various Laws relating to Private Residential Leases (Amendment) Act, 2024 amending both the Civil Code and the Private Residential Leases Act
• Legal Notice 207 of 2024 - Commencement Notice;
• Subsidiary Legislation 604.07 - Limitation of the Number of Residents who may occupy a Leased Dwelling House Regulations;
• Legal Notice 206 of 2024 - Limitation of the Number of Residents who may occupy a Leased Dwelling House (Amendment) Regulations, 2024; and
• Most recent updates and guidelines published by the relevant authorities.

Why is the session of relevance to our members?

It is imperative to remain up to date on the recent legislative changes related to rent and ensure that work practices are aligned accordingly.

Target Audience

Accountants, Lawyers, Property Owners and Estate Agents

Speaker's Profile

Robert is EY Malta's Tax Leader, a tenured senior lecturer at the University of Malta and a member of the European Association of Tax Law Professors. In the 2015-2017 IBFD General Report on the Protection of Taxpayers’ Rights, Robert was described as a well-known authority broadly experienced in the practical protection of taxpayers’ rights and a prominent member of the legal practice. In Malta, Robert argued cases at all levels arguing a suite of Constitutional cases (the Geranzi Case m, the Angelo Zahra Case and others) that have led to a paradigm shift relating to the legal classification of administrative penalties. He submitted arguments in the ECtHR Grand Chamber Case of Lekic v. Slovenia and forms part of the Supervisory Council of the Observatory for Taxpayers’ Rights. In 2021, the EATLP invited him to draft its submissions to the EU Commission relating to EU taxpayer protection. Having served as a panelist at the 2015 IFA Congress, he formed 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). Robert is a published author on tax law publishing articles in European Taxation, EC Tax Review, World Tax Journal and the British Tax Review. Robert’s books on Maltese taxation have been cited by the Administrative Review Tribunal and the Court of Appeal (including especially the Paul Ciantar Case and Case 27/18VG involving the taxation of highly mobile workers). Robert’s most recent publication is Taxation at the European Court of Human Rights co-authored with former ECtHR judge Pinto de Albuquerque (Wolters Kluwer Law 2023).

EVeNT CPE COMPETENCies

3 Professional

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

Show details

M25036 - Dissolution and Liquidation in terms of Maltese law (Online)

When
28 May 2025
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speaker: Dr Maria DeBono
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

This session will provide participants with an introduction into the different modes of dissolution and liquidation available to companies in terms of Maltese law including an analysis of the different processes in general, be it solvent or insolvent liquidation, voluntary or court liquidation. The session will also tie into the different responsibilities of the officers involved in a company which is undergoing or may undergo liquidation, specifically insolvent liquidation. Participants will also become familiar with the different officeholders which may be involved in a liquidation procedure and how everything typically works in practice.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Dissolution and Liquidation in terms of Maltese law

Why is the session of relevance to our members?

Members of MIA may benefit from this session especially if they typically act as liquidators since they may be required to assist companies undergoing dissolution and liquidation and this session should give them an overview of the different liquidation procedures available in terms of law.

Target Audience

Directors, Company Secretaries, Auditors, Accountants

Speaker's Profile

Maria is a Senior Associate within the Corporate & Commercial Department at Fenech & Fenech Advocates. Her main areas of practice are Commercial, Corporate, Insolvency and Trust law.
After obtaining her Bachelor of Laws and Master of Advocacy degrees from the University of Malta in 2017 and 2018 respectively, Maria then furthered her studies in London where she read for a Master of Laws (LLM) at the London School of Economics and Political Science, where she specialised in Corporate and Commercial Law. At Fenech & Fenech, she regularly advises clients on several company law and corporate issues, including liquidation, insolvency, corporate restructuring and company reinstatement matters. She is also experienced in assisting clients on a variety of corporate transactions including mergers and acquisitions, both on a local and cross-border scale.
Maria also forms part of the Trusts and Foundations Department of the Firm and regularly advises clients on which vehicle would best suit their needs: be it a trust, foundation or association and the intricacies involved in the establishment of these structures. Together with the rest of the team, she also regularly assists the key-players within these structures such as the trustees or administrators, with any legal advice they require.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

Show details

M25044 - The MIA Biennial Conference 2025: Securing Malta's Future: Fulfilling our Potential

When
30 May 2025
09:00 - 17:00
Location
Hilton, St. Julians

Register

The MIA Biennial Conference 2025:Securing Malta's Future: Fulfilling our Potential.

Event Details

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

Participation Fees
Member Early Bird: €170
Non Member Early Bird: €208
Retired Early Bird: €128
Student Early Bird: €128

Early bird rates valid until March 28th.

More information on: https://bit.ly/3Fp1hOJ

Show details

M25046 - Personal Tax Returns (Online)

When
6 Jun 2025
09:15 - 12:30
Location
Online Webinar

Register

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15-minute break
Speaker: Dr Jeanette Calleja Borg
Venue: Online Webinar

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

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

The seminar is a practical training session in the distribution of dividends and calculation of the applicable tax refund.

Specific topics to be covered during the session

Who is entitled to claim the tax refund
Registering a shareholder for refund purposes
Tax refunds
Applicable refund
The Refund Claim Form
Other Matters

Why is the session of relevance to our members?

The session is useful for accountants and tax practitioners who want to enhance their knowledge with regards to allowable deductions in order to arrive at the correct chargeable income. The session will also focus on capital allowances and this session is useful for accountants and tax practitioners who wish to enhance their knowledge on the computation of capital allowances.

Target Audience

Accountants and lawyers working in the area of tax compliance.

Speaker's Profile

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

EVENT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

Show details

M25043 - Upcoming changes to IFRS (Online) - A 2 Day Session

Start
13 Jun 2025
End
20 Jun 2025
Schedule
2 sessions
Location
Online Webinar

Register

Registration Time: 09:00
Sessions Times: 09:30 - 11:30
Speaker: Mr David Leone Ganado
Venue: Online Webinar

Participation Fees
MIA Members: €56.00

Non-MIA Members: €100.00

Retired Members: €30.00

Students: €40.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

The IASB regularly publishes new standards and/or issues amendments to existing standards. Subject to being endorsed by the EU as applicable, there are various pronouncements becoming effective for financial periods commencing on or after 1 January 2025, 2026 and 2027. By mixing theory with practical examples, this seminar will take a look at these pronouncements, with a particular focus on two new standards, IFRS 18 and IFRS 19. Other topics that will be addressed in lesser detail include amendments to IAS 21, IFRS 9 and IFRS 7, as well as the Annual Improvements that were issued in 2024.

Why is the session of relevance to our members?

The seminar will better equip both preparers and auditors to prepare for the future changes, putting them in a better position to assess what impact (if any) the future requirements will have on the financial statements that they have involvement with, and to hold discussions with their stakeholders.

Target Audience

Auditors and accounting professionals, students and anyone with an interest in keeping abreast of the latest developments from the IASB

Speaker's Profile

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

EVeNT CPE COMPETENCies

4 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

Show details

M25048 - Effective Communication: The Key to Workplace Success (Online)

When
18 Jun 2025
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speaker: Ms Mariella Galea
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

This session will enable participants to enhance their communication skills, crucial for success in any professional environment. Attendees will learn how to communicate more clearly, listen actively, and adapt their communication style to different workplace situations. The session will provide practical techniques to foster collaboration, resolve conflicts, and ensure effective teamwork.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Introduction to Effective Communication
Active Listening
Non-Verbal Communication
The right communication tools for the workplace
Handling Difficult Conversations
Collaborative Communication
Handling communication challenges

Why is the session of relevance to our members?

Effective communication goes beyond words. It is the foundation of collaboration, problem-solving, and career growth. This session is designed to help participants communicate with clarity, master active listening, navigate difficult conversations and enhance teamwork. It is an opportunity to sharpen communication skills and elevate one’s professional impact.

Target Audience

Professionals at all levels; new and experienced managers

Speaker's Profile

Mariella Galea is the founder of HR Talent LEAD a trusted partner for organisations seeking to optimise their HR processes and build high performing teams. With over 25 years of experience in driving learning and leading people, she brings a wealth of HR expertise and professional experience to provide innovative HR solutions.
She has driven projects and initiatives related to excellence in HR, leadership development, training programmes, employee engagement, performance management, HR technology and education projects.
Mariella is also the Head of HR at Michele Peresso Group.

EVeNT CPE COMPETENCies

3 Professional

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

Show details

M25049 - Audit considerations for funds (Online)

When
19 Jun 2025
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speakers: Mr John Debattista & Mr James Borg
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

Malta has established itself as a strong jurisdiction for investment management and funds, with a mature regulatory environment and reporting obligations for funds. The session will encompass the year-end reporting obligations of funds and the aspects involved in auditing funds in Malta. This will include the different types of funds in Malta, the various parties involved in a fund and their respective role during the audit; to the audit procedures performed by auditors and the key deliverables to be filed with the Regulator.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

1. Types of local funds
2. Structure of funds
3. Parties involved in funds
4. Typical information flow in funds
5. Key documents in funds
6. Typical classes of transactions, account balances and disclosures in a fund
7. Audit procedures generally performed to address the typical classes of transactions, account balances and disclosures
8. Different types of investments and the fair value hierarchy
9. The Annual Fund Return
10. The key deliverables at the end of the audit

Why is the session of relevance to our members?

Members and non-members with a general interest in funds and more specifically the year-end reporting obligations of funds are encouraged to attend, particularly if they are involved in the audit process.

Target Audience

The session will be of interest to anyone interested in funds and the year-end reporting obligations. This will mainly be relevant to auditors who might not be experienced in auditing funds, students interested in the fund sector in Malta, and administrators and investment managers which are involved in the year-end audit process and reporting obligations of funds.

Speaker's Profile

John Debattista is a Certified Public Accountant and Registered Auditor with over 20 years of experience in audit and assurance. Following a decade in a mid-tier audit firm, he co-founded Zampa Debattista, where he led the Audit and Assurance function as well as the Corporate Reporting Advisory team. John has extensive teaching experience, delivering lectures on audit and financial reporting for final stages of ACCA and ACA qualifications through the ICAEW (Institute of Chartered Accountants in England and Wales). He has taught the ACCA Diploma in IFRS (DipIFR) and frequently speaks at audit and financial reporting seminars organized by various institutes in Malta. John also served as MLRO (Money Laundering Reporting Officer) in his previous firm, with a focus on AML compliance and risk management. His expertise spans the financial services, gaming, and hospitality sectors. He has worked internationally on specialized assignments in cities such as Zurich, Bucharest, Vienna, and London. In 2024, John joined Deloitte’s audit function to further his impact in the field.

James Borg joined Deloitte as part of the Audit & Assurance department of Deloitte Audit Limited in 2018 after graduating as a qualified accountant from the University of Malta. At Deloitte, James has specialised in the financial services industry, particularly the banking sector, financial institutions, investment funds, investment managers and other financial service providers.
James is a manager on the audits of a number of fund clients, from retail funds with Level 1 investments on the fair value hierarchy to professional funds with Level 3 investments on the fair value hierarchy.

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

Show details

M25050 - Cash Usage - AML Implications (Online)

When
26 Jun 2025
13:30 - 16:45
Location
Online Webinar

Register

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 including a 15-minute break
Speaker: Dr Elizabeth Sammut Borg
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

Cash remains a significant medium in both legitimate and illicit financial activities. Despite the rise of digital transactions, cash is still widely used due to its anonymity and ease of use. This webinar will delve into the implications of cash usage in the context of Anti-Money Laundering (AML) regulations, exploring how cash transactions can be monitored and controlled to prevent money laundering and other financial crimes.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

1. Overview of AML Regulations: Understanding the key AML laws and regulations, including the FIAU Guidance and its requirements.
2. Risks Associated with Cash Transactions: Identifying the risks of money laundering and terrorist financing linked to cash usage.
3. Monitoring and Reporting: Best practices for monitoring cash transactions and reporting suspicious activities, including the CBAR system.

Why is the session of relevance to our members?

Attending this webinar will provide valuable insights into the complexities of cash usage in the financial system and its implications for AML compliance. Participants will gain a deeper understanding of regulatory requirements, learn about effective monitoring and reporting techniques, and explore ways to mitigate risks. This session is essential for both members and non-members who want to stay ahead in the fight against financial crime and ensure robust AML compliance within their organisations.

Target Audience

This webinar is designed for compliance officers, financial crime specialists, risk management professionals, and anyone involved in AML compliance within financial institutions. It is also beneficial for legal professionals, auditors, and regulators who oversee AML practices.

Speaker's Profile

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

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

Show details

Unlimited CPE Bundle 2025

When
31 Dec 2025
00:00
Location
Online Webinar

Register

Buy an unlimited bundle of CPE hours to benefit from a discounted rate.

MIA Members: €280.00
Non-MIA Members: €540.00
Retired Members: €145.00
Students: €215.00

Purchasing the CPE Unlimited Bundle Scheme will allow you to attend any virtual CPE events held between 1st January 2025 till 31st December 2025 at no extra charge. Hours purchased through this scheme cannot be used to attend online conferences, face to face conferences and events, events which are already discounted and events which are held in conjunction with third parties.

Once having purchased a CPE Unlimited Bundle, place your booking for each respective online CPE event by selecting the free of charge “Unlimited Bundle Scheme” registration type.

Terms and conditions apply.

Show details

Upcoming events

M25010 - VAT Intermediate Level and Advanced Level - Package of 6 Sessions (Online)

Registration Time: 09:00

Sessions Time: 09:15 - 12:30 including a 15-minute coffee break

Speaker: Mr Saviour Bezzina

Venue: Online Webinar

MIA Members: €230.00

Non-MIA Members: €440.00

Retired Members: €110.00

Students: €170.00

BACKGROUND INFORMATION

Session 1 - Output and Input VAT – When to charge/not charge and when to claim/not claim VAT and why.

Output VAT – including Local transactions, ICSs/ICAs, Export/Imports, Cross Border Supplies of Services

Input VAT – including Partial Attribution, Capital Goods Scheme, Blocked Deductions, Invoice Details

Session 2 Intermediate Level – VAT Obligations – Including Registrations, Documentation, tax points, Taxable values, penalties and interest

VAT Registrations

VAT Documentation

Taxable Value

Tax Point

Penalties and Interest

VAT Return (Article 10)

Annual VAT Declaration (Article 11)

Form 04 and Form 05 (Article 12)

Recapitulative Statements

Intrastat Forms

VAT Return Adjustment Forms

Target audience

VAT Place of Supply rules (including the concepts of taxable and non-taxable persons, place of establishment/fixed establishment, and the applicability of certain exceptions to the general rules)

VAT Exemptions (including the application certain VAT Exemptions of particular importance such as Insurance and Financial Services, Shipping and Aviation, Immovable Property and Gambling and related services)

VAT treatment of complex transactions (including triangulation, call-off stock and other complex chain transactions and how these are to declared, cross border trade in services and right of refund and partial attribution in case of mixed activities)

Target audience

Speaker's Profile

EVENT CPE COMPETENCIES

18 Hours Core (Full course)

CPE hours will be allocated according to the attendance of the events.

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

M25015 - Professional Competence and Due Care - Practical Considerations (Online)

Registration Time: 13:15 Sessions Time: 13:30 - 16:45 Including a 15 mins break Speaker: Mr Mario P Galea Venue: Online Webinar

Participation Fees MIA Members: €40.00Non-MIA Members: €75.00Retired Members: €20.00Students: €30.00

BACKGROUND INFORMATION

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

Why is the session of relevance to our members?

Target Audience

Practitioners, Students, Accountants in business and members of their employers

Speaker's Profile

EVeNT CPE COMPETENCies

3 Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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

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

M25027 - The connectivity between financial and sustainability risks and opportunities (Online)

Registration Time: 09:00 Sessions Time: 09:15 - 12:30 including a 15 mins break Speakers: Ms Michaela Valletta & Mr Antoine Fenech Venue: Online Webinar

Participation Fees MIA Members: €40.00

Non-MIA Members: €75.00

Retired Members: €20.00

Students: €30.00

BACKGROUND INFORMATION

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

1. High-Level Introduction to ESG

Overview of Environmental, Social, and Governance (ESG) principles.

How ESG influences strategic and operational decisions.

2. Sustainable Green Finance

3. Correlation Between Sustainability Practices and Financial Performance

Impact of sustainability initiatives on business models and value creation.

Evidence and case studies linking financial performance to sustainable practices.

4. Sustainability-Related Risks and Opportunities

Defining sustainability-related risks and opportunities.

Practical examples and their implications for financial and operational planning.

5. Reporting Standards for Identifying Sustainability-Related Risks and Opportunities

Overview of key reporting frameworks:

European Sustainability Reporting Standards (ESRS)

FRS S1 (General Sustainability-Related Disclosures)

6. Key Financial Reporting Considerations Related to Sustainability

IAS 1: presentation of financial statement

Registration Time: 13:15
Sessions Time: 13:30 - 16:45 Including a 15 mins break
Speaker: Mr Mario P Galea
Venue: Online Webinar

Participation Fees
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

Registration Time: 09:00
Sessions Time: 09:15 - 12:30 including a 15 mins break
Speakers: Ms Michaela Valletta & Mr Antoine Fenech
Venue: Online Webinar

Participation Fees
MIA Members: €40.00