This session is being delivered by representatives of the MIA Audit and Assurance Committee.

Registration Time: 09:00
Sessions Time: 09:15 - 12:30  including a 15-minute break
Speakers: Mr Daniel Brincat, Mr Matthew Buttigieg  & Ms Theresa Ghersci
Venue:   Online Webinar

Participation Fees 
MIA Members: €28.00

Non-MIA Members: €50.00

Retired Members: €15.00

Students: €20.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

International Standard on Auditing (ISA) 600 (Revised), Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors), effective for audits of group financial statements for periods beginning on or after 15th December 2023, addresses the special considerations applicable for a group audit, including the involvement of component auditors.

ISA 600 (Revised) includes requirements and material that better aligns with other recently revised standards. Amongst others, it also emphasises the need for two-way communications between the group auditor and component auditors, and professional skepticism.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• Key Changes brought about by ISA 600 (Revised)
• Overview of the new and revised requirements and application material emanating from the Standard

Why is the session of relevance to our members?

Attendance for this session will provide a better understanding of the revised and new requirements applicable to the audits of group financial statements.

Target Audience

Auditors involved in the audits of groups of entities or of entities forming part of a group, and accountants involved in the preparation of group financial statements or the financial statements of entities forming part of a group.

Speakers' Profiles

Matthew is a Partner in EY’s assurance practice in Malta. He graduated from the University of Malta with a Bachelor’s Degree in Accounting in 2006 and has over 18 years of experience in the field. He leads external audits in a variety of industries including online gaming, aviation, manufacturing, real estate and hospitality also for listed and public-interest entities.
Matthew acts as the quality enablement leader for the EY Malta office, and oversees the digital audit transformation efforts. He has participated in and delivered a number of training sessions on IFRS and audit methodology both locally and abroad.
He is a qualified public accountant and sits on the Gaming committee of the Malta Institute of Accountants.

Daniel is an Audit Director at KPMG Malta. Since joining KPMG Malta in 2010, Daniel has gained experience in a variety of industries, particularly financial services and private enterprise. Throughout his career, Daniel also managed to work on secondment opportunities with KPMG Guernsey and KPMG Toronto. Today, Daniel is predominantly focused on Private Enterprise clients, with a broad portfolio of local and international entities and groups operating across various industries.

EVeNT CPE COMPETENCies

2  Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions  apply

DISCLAIMER

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