M26060.4 – Outgoing and Incoming Auditor Obligations (Online)
Audit Excellence Series

M26060.4 – Outgoing and Incoming Auditor Obligations (Online)

23 Sep, 2026 09:15 - 12:30 Online

MIA Audit Excellence Series in collaboration with Accountancy Board
Registration Time: 09:00
Session Time: 09:15 – 12:30 including a 15-minute break
Speakers: Ms Joanne Saliba, Ms Janis Hyzler & Ms Roberta West Falzon
Venue: Online Webinar

Participation Fees

MIA Members: €40.00 | Non-MIA Members: €75.00 | Retired Members: €20.00 | Students: €30.00
Enjoy a 10% discount on group bookings.

Background Information

This CPE session focuses on the professional, ethical and technical obligations arising when there is a change of auditor. It provides a practical, standards-based understanding of the responsibilities of both outgoing and incoming auditors, with emphasis on compliance with International Standards on Auditing, the Code of Ethics and the Maltese Companies Act.

Specific topics to be covered during the session

  • Documentation requirements and professional responsibilities on a change of auditor
  • Code of Ethics requirements, including the use and content of clearance letters
  • ISA 510 – Opening Balances, with practical considerations for incoming auditors
  • ISA 710 – Comparative Information, including audit report implications and prior period considerations

Target Audience

Audit partners, directors and managers, practicing auditors, accountants involved in audit acceptance/planning/reporting, and quality/compliance professionals.

Speakers

Joanne Saliba (PwC Malta), Janis Hyzler (Audit Director, Zampa Partners) & Roberta West Falzon (Audit & Assurance Partner, RSM Malta).

Event CPE Competencies

3 Core

Webinars Terms and Conditions

Terms and conditions  apply

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