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Upcoming events

    • 29 Nov 2024
    • 09:15 - 12:30
    • Online Webinar
    Register
    Registration Time: 09:00
    Sessions Time: 09:15 - 12:30  including a 15-minute break
    Speaker: Mr Clayton Degiorgio
    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 session will cover the salient points of management account reports provided to business owners. Such reports are key for business owners and management to improve the profitability of a business and to make adequate decisions for growth.

    Specific topics to be covered during the session

    • The Importance of Management Accounts
    • Business Analysis to Identify Key Management Accounts
    • Typical Management Account Reports
    • Historical and Budgeted Information
    • Business Performance Indicators

    Why is the session of relevance to our members?

    This session will benefit attendees by understanding the relevance and techniques of management accounting reports that are prepared by the Finance Department.

    Target Audience

    This session is intended for accounting professionals and business owners to be able to prepare, understand and use management accounting reports to study the actual financial results and in turn use such knowledge to improve the future performance of their business.

    Speaker's Profile

    Clayton has graduated as a qualified Accountant with a Distinction from the University of Malta in 2015 and is a Certified Public Accountant and a Member of the Malta Institute of Accountants.
    Having started his experience with one of the Big Four both within the Tax Department and Audit Department, he moved on to Accountancy related positions in the industry. In his experience as an in-house Accountant, Clayton has worked in the services, manufacturing and retail industries for seven years.
    He currently holds the position of Chief Financial & Operations Officer with a reputable Maltese company operating within the retail industry and has opened a company providing audit, tax, accounting and advisory services.

    EVENT CPE COMPETENCES

    3  Core


    WEBINARS TERMS AND CONDITIONS

    Terms and conditions  apply


    DISCLAIMER

    By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
    Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
    • 4 Dec 2024
    • 09:15 - 12:30
    • Online Webinar
    Register
    Registration Time: 09:00
    Sessions Time: 09:15 - 12:30  including a 15-minute break
    Speaker: Mr Alex Falzon
    Venue: 
      Online Webinar

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

    *Group bookings for 3 or more participants available.

    BACKGROUND INFORMATION

    This session focuses on the essential human skills required for effective leadership, highlighting the importance of soft skills in leading teams. It aims to equip participants with practical strategies for developing these skills and applying them in real-world scenarios.

    Specific topics to be covered during the sessioN

    • Understanding the Role of Soft Skills in Leadership
    • Practical Strategies for Developing Human Skills
    • Case Studies: Applying Human Skills in Real-World Scenarios
    • Overcoming Common Challenges in Leadership Development

      WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

      • Discover the Power of Human Skills: Gain a deeper understanding of why soft skills, often overlooked, are crucial for leadership success in today's dynamic business environment.
      • Practical Insights: Learn practical strategies and case studies to apply in your daily work, making the session highly relevant and actionable.
      • Network with Peers: Engage with fellow accounting professionals and build connections that can benefit your professional growth.

      Target Audience

      The session is designed for any accounting professionals who have direct reports and are looking to enhance their leadership skills.

      Speaker's Profile

      Alex Falzon is an experienced professional with a strong background in leadership and human skills development. His LinkedIn profile provides further details about his expertise and experience

      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.
      • 5 Dec 2024
      • 13:30 - 15:30
      • Online Webinar
      Register
      Registration Time:13:15
      Sessions Time: 13:30- 15:30  No Break
      Speakers: Dr Elizabeth 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?

      In this connection, 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.
        • 6 Dec 2024
        • 09:15 - 12:30
        • Online Webinar
        Register
        Registration Time: 09:00
        Sessions Time: 09:15 - 12:30  including a 15-minute break
        Speaker: Mr Saviour Bezzina
        Venue: 
          Online Webinar

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

        *Group bookings for 3 or more participants available.

        BACKGROUND INFORMATION

        The session will discuss recent and upcoming changes to the VAT and related legislation, including background information and explanation of other provisions which are connected to the said changes for a better understanding of the implications emerging from such changes. The session will also cover an overview of EU VAT Developments. Participants will be encouraged to raise any queries they might have in connection with the implementation of the said changes and also the respective VAT implications.

        Specific topics to be covered during the sessioN

        The session will cover various topics including:
        • CESOP - Central Electronic System of Payment information
        • 12% Reduced VAT Rates
        • Budget Implementation Act – Act 13 of 2024
        • LN 14 of 2024 - VAT on devices and aids for the disabled
        • Council Directive 2020/285 – VAT SME Directive
        • Council Directive 2022/542 – The Reduced VAT Rates Directive
        • VAT in the Digital Age – VIDA Package

        WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

        Keeping abreast of local and EU VAT updates is essential for the correct application and implementation of the applicable VAT treatment in a timely and proper manner.  This is also useful for the proper fulfilment of the various compliance obligations, whilst avoiding penalties and interest which may be imposed in case of non-proper/timely compliance. It also serves for identifying any needs to update/change any VAT related policies and procedures.

        Target Audience

        This course is ideal for all finance personnel (including directors, accountants, lawyers, financial professionals, accounting students, financial staff) who deal with VAT related transactions/processes including VAT Returns, invoicing and accounting and who want to keep abreast of VAT updates and developments.

        Speaker's Profile

        Mr 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 is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance and lectures regularly on VAT and indirect tax matters.

        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.
        • 10 Dec 2024
        • 09:15 - 12:30
        • The Notch Conference Centre
        Register

        This event is being organised by the MIA AML Committee 

        Venue: The Notch Conference Centre

        Registration Time: 08:00 - 09:00
        Sessions Time: 09:15 - 12:30 

        Member: €55

        Non-Member: €75
        Retired Member: €45
        Student: €40


        Agenda

        08:00 – 09:00: Registration

        09:15 – 09:30: Introduction by the Chairperson of the AML Committee - Ms Ariane Azzopardi

        09:30 – 10:30: Sanctions Monitoring: Objective, Requirements and the Role of Subject Persons (with a focus on accountants and auditors)

        Moderator: Ms Ariane Azzopardi, Chairperson of the MIA AML Committee

        Speakers:

        Ms Angela Fleri Soler, MIA AML Committee Member

        Dr Alessia Carbone, First Secretary Global Issues at the Ministry for Foreign and European Affairs and Trade

        Ms Gabrielle Caligari-Conti, Manager (Project Management) at the Ministry for Foreign and European Affairs and Trade

        10.30 – 10.45: Coffee Break

        10.45 – 11.30: Sanctions Monitoring: the Role of the FIAU and Key Considerations for Subject Persons (with a focus on accountants and auditors)

        Moderator: Dr Rakele Cini, MIA AML Committee Member

        Speakers:

        Ms Elena Attard, Senior Manager, Supervision, FIAU

        Ms Gabrielle Caligari-Conti, Manager (Project Management) at the Ministry for Foreign and European Affairs and Trade

        11:30 – 12:20: Case Studies

        Moderator: Mr Alan Craig, Deputy Chairperson of the MIA AML Committee

        Speakers

        Ms Lucienne Pace Ross, MIA AML Committee Member

        Ms Elena Attard, Senior Manager, Supervision, FIAU

        Ms Gabrielle Caligari-Conti, Manager (Project Management) at the Ministry for Foreign and European Affairs and Trade

        12.20 – 12.30: Concluding Comments by the Deputy Chairperson of the AML Committee - Mr Alan Craig

        EVENT CPE COMPETENCies

        3 Core


        FACE TO fACE EVENTS

        TERMS & 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.

        The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant journal and printed publicity. Photos can also be published on MIA’s social media channels including Facebook, Linkedln and Instagram. Such images may be used to publicise future events of the same nature and for reporting purposes.

        • 11 Dec 2024
        • 13:30 - 16:45
        • Online Webinar
        Register
        Registration Time: 13:15
        Sessions Time: 13:30 - 16:45  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

        Transactions and structures involving a trust arrangement can give rise to different Malta income tax and duty considerations, depending on the applicable fact pattern of the case at hand. The applicable Malta income tax and duty considerations throughout the existence of the trust shall be covered in this seminar.

        SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

        • Malta income tax and duty implications of settlements on trusts
        • Implications on beneficiaries from a Malta income tax perspective on distributions from a trust
        • Malta income tax and duty considerations arising upon a transfer of a beneficial interest in a trust
        Why is the session of relevance to our members?
        This session will aim to provide attendees with a better understanding of the relevant Malta tax and duty considerations applicable to trusts, including examples and case studies.

          Target Audience

          Accountants, tax advisors, tax practitioners, lawyers

          Speaker's Profiles

          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.

          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.
          • 12 Dec 2024
          • 09:30 - 11:30
          • Online Webinar
          Register
          Registration Time: 09:15
          Sessions Time: 09:30 - 11:30  no break
          Speaker: Ms Markita Falzon
          Venue: Online Webinar
          Participation Fees (The Institute is now accepting payments via Paypal)
          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
          We will be delving into the capital gains and stamp duty implications arising on the inheritance of capital assets, specifically on the transfer of immovable property and marketable securities. Additionally, we will emphasize the significance of succession planning and the associated tax advantages.

          SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

          Capital gains tax and stamp duty implications on the transfer of capital assets upon inheritance and succession planning.

          WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

          To gain an understanding on the tax consideration arising on inheritance and be aware of possible ways to plan ahead and ensure tax optimisation.

          TARGET AUDIENCE

          Accountants, Tax Practitioners, lawyers, and the general public interested in the topic.

            Speakers' Profiles

            Markita Falzon is a Certified Public Accountant specialised in direct taxation. Before joining Zampa Debattista, Markita worked with a medium sized audit firm for just over a year and with Deloitte for more than 6 years. She is a member of the Association of Chartered Certified Accountants (ACCA) and has been specialising in direct taxation since 2015. She has vast experience in corporate tax compliance, setting up of companies in Malta and domestic and international tax advisory matters. Markita is a member of the Malta Institute of Accountants and in 2017 she also became a member of the Malta Institute of Taxation after successfully obtaining Professional Certificate in Taxation. Markita forms part of the direct taxation committee of the Malta Institute of Accountants

            EVENT CPE COMPETENCies


            2 Hours Core


            WEBINARS TERMS AND CONDITIONS


            Terms and conditions  apply


            DISCLAIMER

            By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
            Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
            • 18 Dec 2024
            • 09:15 - 12:30
            • Online Webinar
            Register
            Registration Time: 09:00
            Sessions Time: 09:15 - 12:30  including a 15-minute break
            Speaker: Mr Clayton Degiorgio
            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

            Being able to communicate important financial information to key stakeholders in the business is extremely important. Yet doing so in a way that is engaging and that enables everyone to fully understand the meaning behind the figures is not an easy task.

            SPECIFIC TOPICS TO BE COVERED DURING THE SESSION·       

            • Challenges of Communicating Financial Results
            • Strategies for Engaging Non-Financial People with Financial Data
            • Communicative Techniques
            • Improving Financial Presentations
            • Effective use of Charts, Graphs and KPIs

              Why is the session of relevance to our members?

              This session will benefit attendees by enhancing their skillset when communicating financial results to non-financial people.

                Target Audience

                This session is intended for accounting professionals so that they are not only able to create and verify financial information, but to make that validated information relevant and useful to non-financial people.

                Speaker's Profile

                Clayton Degiorgio – M. Accty. (Melit.), MIA, CPA
                Clayton has graduated as a qualified Accountant with a Distinction from the University of Malta in 2015 and is a Certified Public Accountant and a Member of the Malta Institute of Accountants.
                Having started his experience with one of the Big Four both within the Tax Department and Audit Department, he moved on to Accountancy related positions in the industry. In his experience as an in-house Accountant, Clayton has worked in the services, manufacturing and retail industries for eight years.
                He currently holds the position of Chief Financial & Operations Officer with a reputable Maltese company operating within the retail industry and has opened a company providing audit, tax, accounting and advisory services.

                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.
                • 19 Dec 2024
                • 09:15 - 12:30
                • Online Webinar
                Register
                Registration Time: 09:00
                Session Time: 09:15 - 12:30  including a 15-minute break
                Speaker: Mr Kenneth Cremona
                Venue:   Online Webinar
                Participation Fees (The Institute is now accepting payments via Paypal)
                MIA Members: €40.00
                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 give a detailed walkthrough of the current and future rules in respect to this sector. Indeed, The European Commission plans to introduce a comprehensive legislative VAT package on tourism .This package aims to update several provisions of the VAT Directive that are especially important for the tourism industry. The initiative also seeks to align the sector's rules with the goals of the new EU Industrial Strategy. As a result, tourism is a key focus of the EU policy agenda, with top priority given to supporting its green and digital transition.

                Specific topics to be covered during the session

                1.      Refresher on core principles of VAT
                2.      Review of current rules addressing this topic
                3.      Overview of the VAT Travel and tourism package, including:
                           a. Specialised scheme for travel agents;
                           b. VAT rules on passenger transport;
                           c. Exemption on supply of goods to non-EU traveller
                4.      A practical example focusing on this industry

                Why is the session of relevance to our members?

                Professionals should join this session to gain a thorough understanding of the upcoming legislative changes in VAT specifically tailored for the tourism sector. As the European Commission plans to revise the VAT Directive with significant implications for travel and tourism businesses, staying informed is crucial.

                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.
                • 31 Dec 2024
                • 00:00
                • 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 2024 till 31st December 2024 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.



                • 15 Jan 2025
                • 13:30 - 16:45
                • Online Webinar
                Register
                Registration Time: 13:15
                Sessions Time: 13:30 - 16:45  including a 15-minute break
                Speaker: Mr Kevin Vassallo
                Venue:   Online Webinar
                Participation Fees (The Institute is now accepting payments via Paypal)
                MIA Members: €40.00
                Non-MIA Members: €75.00
                Retired Members: €20.00
                Students: €30.00

                *Group bookings for 3 or more participants available.

                BACKGROUND INFORMATION

                In May 2024, the International Accounting Standards Board (IASB) issued ‘Amendments to the Classification and Measurement of Financial Instruments’. This pronouncement came in response to feedback received as part of the post-implementation review of the classification and measurement requirements in IFRS 9 Financial Instruments and related requirements in IFRS 7 Financial Instruments: Disclosures.
                The IASB amended the requirements related to the settling of financial liabilities using an electronic payment system and assessing contractual cash flow characteristics of financial assets, including those with environmental, social and governance (ESG)-linked features. The amendments are effective for annual reporting periods beginning on or after 1 January 2026. Earlier application of either all the amendments at the same time or only the amendments to the classification of financial assets is permitted. In addition, entities are required to apply the amendments retrospectively but are not required to restate prior periods to reflect the application of the amendments. Entities may however opt to re-state if, and only if, it is possible to do so without the use of hindsight.

                SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                The seminar will discuss Derecognition of financial liabilities settled through electronic transfer; classification of financial assets - in particular contractual terms that are consistent with a basic lending arrangement, assets with non-recourse features and contractually linked instruments; Disclosures for Investments in equity instruments designated at fair value through other comprehensive income and Contractual terms that could change the timing or amount of contractual cash flows.

                Why is the session of relevance to our members?

                 Members will benefit from the seminar’s content and will find it applicable in the course of their duties when navigating the complexities associated with classification, measurement, and disclosure of financial instruments. Other fellow professionals will also benefit from the seminar’s content which will assist them in obtaining a better understanding of the impact of financial instruments on the financial statements of entities. 

                  Target Audience

                  Practitioner members in the banking and insurance industry, analysts and members of other professions.

                  Speakers' Profiles

                  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.
                  • 16 Jan 2025
                  • 09:15 - 12:30
                  • Online Webinar
                  Register
                  Registration Time: 09:00
                  Sessions Time: 09:15 - 12:30  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

                  During this session the Business Risk Assessment shall be analyzed as a process whereby the subject person identifies the threats and vulnerabilities that it is exposed to and assess the likelihood and impact of AML/CFT risks. On the basis of this assessment, the subject person will be able to determine which areas to prioritise in terms of AML/CFT and ensure that its AML/CFT measures, policies, control and procedures are commensurate with AML/CFT risks it faces to mitigate the same.

                  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                  • Introduction to the concept of the Risk Based Approach
                  • Introduction to the BRA
                  • Content of the BRA
                  • Risk Factors inherent within the BRA
                  • Methodology to calculate inherent and residual risk
                  • Good Practices

                  Why is the session of relevance to our members?

                  Attendees will have a better understanding on the creation and implementation of the BRA expectations and contents. 

                    Target Audience

                    • MLROs
                    • Designate Employees
                    • AML/CFT specialists
                    • Directors of Subject Persons
                    • Compliance

                    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.
                      • 17 Jan 2025
                      • 09:30 - 11:30
                      • Online Webinar
                      Register
                      Registration Time: 09:15
                      Sessions Time: 09:30 - 11:30  including a 15-minute break
                      Speaker: Ms Joanne Saliba
                      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

                      While technical expertise is fundamental to auditing, the success of an audit extends far beyond this knowledge. It relies heavily on the auditor's ability to effectively plan, communicate, collaborate, and manage time efficiently. The audit process becomes significantly more effective when clients are well-prepared and engaged. This session explores how auditors can leverage these essential non-technical skills to enhance audit quality and efficiency, while also guiding clients toward better preparation. We'll examine practical strategies that combine professional requirements with interpersonal skills to achieve successful audit outcomes.

                      SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                      • planning and preparation
                      • communication strategies
                      • managing client relations
                      • time management 
                      • team co-ordination and quality control

                      Why is the session of relevance to our members?

                      Members and non-members alike are invited to join this training session to discover how non-technical skills like communication, collaboration, and time management can elevate their audit practice. In this session we will share practical strategies to enhance audit quality, streamline processes, and help clients be better prepared.

                        Target Audience

                        External auditors, including audit managers and supervisors, accountants and accounting team members who prepare the financial statements and provide the data and documentation required by the external auditors.

                        Speaker's Profile

                        Joanne Saliba brings over 20 years of expertise in auditing and financial oversight. She joined PwC Malta’s assurance division in 2002 after obtaining an honours degree in Accountancy from the University of Malta. She is a fellow member of the Malta Institute of Accountants, a Certified Public Accountant, and holds a practising certificate in auditing. Joanne has successfully led audit teams on a wide range of complex projects, fostering a culture of collaboration and innovation. Her leadership has spanned diverse sectors, with a particular focus on asset management. Since 2006, she has specialised exclusively in investment management, working with both local and international clients, including collective investment schemes and investment service providers. Her international experience includes audit secondments to PwC offices in Washington and Milan, adding to her extensive knowledge and expertise in the field.

                          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.
                          • 22 Jan 2025
                          • 13:30 - 16:45
                          • Online Webinar
                          Register
                          Registration Time: 13:15
                          Sessions Time: 13:30 - 16:45  including a 15-minute break
                          Speaker: Mr Saviour Bezzina
                          Venue:   Online Webinar
                          Participation Fees (The Institute is now accepting payments via Paypal)
                          MIA Members: €40.00
                          Non-MIA Members: €75.00
                          Retired Members: €20.00
                          Students: €30.00

                          *Group bookings for 3 or more participants available.

                          BACKGROUND INFORMATION

                          The right to deduct or claim VAT on expenses incurred in conducting an economic activity (input VAT) is one of the most important considerations for VAT registered persons. On the face of it, the process may look straight- forward: receive the invoices, record them in the VAT return and proceed to claim VAT back. However, quite a few conditions need to be satisfied for such a claim to be in line with the various provisions of the Maltese VAT Act.
                          For starters, not everyone is entitled to claim back input VAT – only those who satisfy certain conditions, mainly taxable persons who qualify and actually register for Maltese VAT under Article 10 of the Maltese VAT Act and who perform certain activities which carry a right to refund.
                          Consequently, the first issue is to determine which economic activities will be carried out and whether they entail a right of refund. In case of mixed supplies wherein only some of the activities carry a right of refund, one might need to enter the realm of partial attribution rules which regulate how to calculate the portion of the VAT incurred on general expenses that can be claimed back.
                          From experience, there are quite a few misconceptions associated with this mechanism, such as that it can be applied to all the expenses incurred. This is not the case since for specific expenses solely attributable to a specific supply or group of supplies with the same right of refund, one either claims VAT in full or does not claim any of it depending on the nature of activities to which it is related.
                          The timing of the VAT claim is another key factor
                          The computation of the partial attribution mechanism is another important aspect which obliges an Article 10 VAT registered person to use the previous year’s ratio as a provisional ratio for the current year.
                          Once the current year is over and the definitive ratio is known, it is possible to perform any adjustments triggered by a difference between the provisional and definitive ratio in the appropriate boxes (40 or 41) of the first VAT return ending in the following calendar year. At times this might prove to be problematic, especially if it is being applied for the first time and if no proper records and workings are kept.
                          Blocked deductions are another important consideration which prohibits the claiming of VAT on certain expenses, even if they are genuine business expenses. At this point, it is important to highlight the difference between VAT and corporate tax considerations with respect to what can be claimed back or deducted for tax or VAT purposes. Sometimes these are mixed, giving rise to an incorrect VAT treatment which, if discovered, may lead to interest and penalties.
                          The timing of the VAT claim is another key factor. While in practice this is usually based on the invoice date, it is not always the case especially in cases of deposits, requests for payments from professionals or warrant holders and invoices from suppliers who are authorised to account for VAT using the cash accounting system.
                          Additional obligations apply in cases of input VAT claimed on capital goods (fixed assets) which satisfy certain conditions wherein the original amount of input VAT claimed back may need to be adjusted in the subsequent years if certain conditions are satisfied.
                          Finally, due care needs to be given to collecting the appropriate evidence and format backing such VAT claims.

                          SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                          The right to claim back VAT incurred often gives rise to several questions/difficulties including:
                          - Eligibility of Input Tax Credit (Who is entitled to claim back input VAT)
                          - Evidence of Input Tax (Type of Documentation required – full vs simplified invoices, receipts?)
                          - Blocked Deductions (Which VAT cannot be claimed back)
                          - Attribution of input Tax and Partial Attribution (In which instances is the right of refund restricted and how to calculate it)
                          - Capital Goods Scheme (When are adjustments to past input VAT incurred required)
                          - Reductions/Credit Notes/Late invoices (how to declare them in the VAT Return and whether there is the need to adjust past VAT Returns and if yes how)
                          During the session we will discuss in detail the main VAT provisions pertaining to input VAT with an emphasis on the issues above making reference to specific situations/ examples which will be discussed in a user-friendly manner whilst encouraging questions from the attendees to make the session as relevant as possible

                          Why is the session of relevance to our members?

                          Attendance is encouraged for participants to understand which VAT they are entitled to claim (hence avoiding losing out on any input VAT which is currently potentially being lost/not claimed) and at the same time making sure that no input VAT is overclaimed (not claiming any VAT which cannot be claimed back). More importantly, the session will explain the theoretical basis and the respective practical implementation of the right of a VAT refund enabling the participants to understand which are those factors/provisions which determine whether an expense can be claimed or not any why. As always, active participation and questions from participants are encouraged, will be tackled, and answered during the session itself making the session more useful and relevant for all those participants .

                            Target Audience

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

                            Speaker's Profile

                            Saviour is the 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, lectures regularly on VAT and indirect tax matters and is a member of the MIA and MIT Indirect Taxation Committees. 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


                            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.
                            • 24 Jan 2025
                            • 09:15 - 12:30
                            • Online Webinar
                            Register
                            Registration Time: 09:00
                            Sessions Time: 09:15 - 12:30  including a 15-minute break
                            Speaker: Ms Mariella Galea
                            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

                            Essential leadership skills are crucial for driving organisational success, fostering trust, and empowering teams to perform at their best. Leaders who excel in communication, decision-making, and problem-solving create environments where collaboration and innovation thrive. By building trust and fostering a sense of purpose, they align team efforts with organisational goals, enhancing productivity and long-term sustainability. These skills ultimately enable leaders to guide their teams through challenges, drive innovation, and achieve lasting success.

                            SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                            In this session, participants will learn the core competencies needed to become effective leaders. The training session focuses on practical strategies for enhancing leadership abilities including.
                            1. Understanding Leadership Styles
                            • Explore various leadership styles and their influence on organisational culture and team dynamics.
                            2. Effective Communication
                            • Communicating with clarity and purpose
                            • Fostering open communication and conflict resolution through active listening and feedback techniques.
                            3. Decision-Making and Problem-Solving
                            • Developing skills to make informed and timely decisions.
                            • Problem-solving processes
                            4. Building Trust and Influence
                            • Understand the role of leadership in building trust with teams and stakeholders.
                            • Learn methods for increasing influence while empowering others to achieve shared goals.
                            5. Self and Team Leadership Development
                            • Reflection on the importance of personal and team growth and leadership development

                            Why is the session of relevance to our members?

                            Attending the "Leading with Impact: Developing Essential Leadership Skills" session is a valuable opportunity to enhance leadership abilities and drive success in both personal and professional settings. Participants will delve into essential skills such as effective communication, decision-making, and problem-solving, helping one to navigate complex challenges and lead high-performing teams. The session also focuses on fostering self-development and growing leadership capabilities within your team, ensuring long-term success for the organisation.

                              Target Audience

                              This session will benefit anyone looking to develop or enhance leadership skills to drive positive change and lead with greater impact in their respective organisations or teams, including aspiring and emerging leaders, supervisors and team leaders,

                              Speaker's Profile

                              Mariella Galea is the founder of HR TalentLEAD 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.
                              • 29 Jan 2025
                              • 13:30 - 16:45
                              • Online Webinar
                              Register
                              Registration Time: 13:15
                              Sessions Time: 13:30 - 16:45  including a 15-minute break
                              Speakers: Mr Carl Zammit La Rosa & Mr Michael Dingli
                              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

                              Under the Corporate Sustainability Reporting Directive (CSRD), many large organisations will be required to start adopting European Sustainability Reporting Standards (ESRSs). As companies prepare for these new requirements, it is important that they understand the detailed disclosures and the related metrics that must be reported on by first undertaking a double materiality assessment (DMA). This CPE will focus on the main steps behind a DMA and give some practical next steps.

                              SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                              This session will focus on the following topics:
                              • Overview of the double materiality concept as per the ESRSs
                              • Process for understanding a double materiality assessment
                              • Pitfalls and practical next steps

                              Why is the session of relevance to our members?

                               As organisations respond to various sustainability pressures, accountants and non-accountants alike need to keep up to speed with the changing regulatory environment and learn how to gather, understand, and articulate performance on a range of material sustainability matters. The DMA not only determines the scope of the organisation’s sustainability reporting but also enables an efficient allocation of the resources needed to achieve CSRD compliance and provides indispensable insights for shaping company strategy.

                                Target Audience

                                Members of the accountancy profession and sustainability professionals interested in the reporting obligations emanating from the ESRSs and/or who may be involved in the collection, analysis or reporting of such information

                                Speakers' Profiles

                                Carl Zammit La Rosa is a manager within PwC Malta’s advisory line of service. After attaining a master’s degree in accountancy, Carl joined the consulting practice in 2016 and is now leads ESG projects related to strategy, measurement and reporting. Within this area, Carl is one of firm’s local subject matter experts on CSRD, having experience with providing assurance on sustainability information and assisting various organisations with the compilation of their non-financial information.
                                Michael Dingli is a manager within PwC Malta’s assurance line of service, responsible for supporting entities with the implementation of CSRD, supporting a number of local entities with readiness assessments to meet their upcoming reporting requirements. Additionally, Michael has also supported several local banks with integrating climate & environmental risk considerations into their risk management frameworks and governance arrangements in line with the expectations established by the MFSA.

                                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.
                                • 5 Feb 2025
                                • 09:30 - 11:30
                                • Online Webinar
                                Register
                                Registration Time:09:15
                                Sessions Time: 09:30- 11:30  No Break
                                Speaker: Mr Georges Xuereb
                                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

                                A subsidiary that does not have public accountability and has a parent that produces consolidated accounts under IFRS is permitted to apply IFRS 19. IFRS 19 allows eligible subsidiaries to apply IFRS with the reduced disclosure requirements of IFRS 19. A subsidiary may choose to apply the new standard in its consolidated, separate or individual financial statements provided that, at the reporting date (i) it does not have public accountability and (ii) its parent produces consolidated financial statements under IFRS. Eligible subsidiaries can choose to apply the standard for reporting periods beginning on or after 1 January 2027, with earlier application being permitted.

                                SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                IFRS 19 — Subsidiaries without Public Accountability: Disclosure

                                Why is the session of relevance to our members?

                                The session provides the participants with practical considerations on the application of a newly forthcoming standard

                                  Target Audience

                                  Accountants in practice; Accountants specialising in financial reporting

                                  Speaker's Profile

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

                                  EVeNT CPE 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.
                                  • 6 Feb 2025
                                  • 09:15 - 12:30
                                  • Online Webinar
                                  Register
                                  Registration Time: 09:00
                                  Sessions Time: 09:15 - 12:30  including a 15-minute break
                                  Speaker: Mr Kenneth Cremona
                                  Venue:   Online Webinar
                                  Participation Fees (The Institute is now accepting payments via Paypal)
                                  MIA Members: €40.00
                                  Non-MIA Members: €75.00
                                  Retired Members: €20.00
                                  Students: €30.00

                                  *Group bookings for 3 or more participants available.

                                  BACKGROUND INFORMATION

                                  Join us for an in-depth seminar tailored for accountants, tax lawyers, and finance professionals exploring the intricate VAT landscape surrounding gaming services. Discover what qualifies as an electronically supplied service, understand the nuances of the place of supply, and delve into the specifics of VAT treatment for gaming services, including the essential 2018 updates. Plus, gain practical insights on compiling VAT returns for such services. This seminar promises to equip you with the knowledge needed to understand better VAT in the Gaming

                                  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                  1. Basic VAT principles- referesher
                                  2. What is an Electronically Supplied service
                                  3. The place of supply of electronically supplied services
                                  4. The VAT treatment of gaming service
                                  5. The 2018 changes
                                  6. The future of gaming
                                  7. Compiling the VAT Return
                                  8. Case Study

                                  Why is the session of relevance to our members?

                                  This seminar offers accountants, tax lawyers, and finance professionals an invaluable opportunity to master VAT intricacies in the rapidly growing gaming services sectors. You’ll learn to identify electronically supplied services, understand the implications of the place of supply rules, and stay up-to-date on VAT treatment for gaming services

                                    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.
                                      • 12 Feb 2025
                                      • 13:30 - 16:45
                                      • Online Webinar
                                      Register
                                      Registration Time: 13:15
                                      Sessions Time: 13:30 - 16:45  including a 15-minute break
                                      Speakers: Mr Christian Vella & Ms Nicola Attard
                                      Venue:   Online Webinar
                                      Participation Fees (The Institute is now accepting payments via Paypal)
                                      MIA Members: €40.00
                                      Non-MIA Members: €75.00
                                      Retired Members: €20.00
                                      Students: €30.00

                                      *Group bookings for 3 or more participants available.

                                      BACKGROUND INFORMATION

                                      Depending on the particular fact pattern of the case at hand (including the manner in which the securities were acquired), transfers of securities can give rise to different tax considerations, together with other considerations that may find application subsequent to any transfers of securities. This session will cover the generally applicable Malta tax and duty considerations applicable to transfers of securities, including in particular capital gains and duty arising on a transfer of securities, de-grouping provisions and value shifting considerations.

                                      SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                      • Malta capital gains considerations applicable to transfers of securities
                                      • Malta duty considerations applicable to transfers of securities
                                      • De-grouping provisions
                                      • Value shifting

                                      Why is the session of relevance to our members?

                                      The session will aim to help attendees become more familiar with the relevant Malta tax and duty considerations applicable to transfers of securities, along with providing an overview of how to calculate the applicable Malta tax or duty charge on the transfer of securities. The complexities surrounding de-grouping provisions and value shifting situations will also be discussed.

                                        Target Audience

                                        Accountants, lawyers, tax advisors, tax practitioners, financial advisors, tax compliance practitioners

                                        Speakers' Profiles

                                        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.
                                        • 13 Feb 2025
                                        • 13:30 - 16:45
                                        • Online Webinar
                                        Register
                                        Registration Time: 13:15
                                        Sessions Time: 13:30 - 16:45  including a 15-minute break
                                        Speaker: Dr Robert Attard
                                        Venue:   Online Webinar
                                        Participation Fees (The Institute is now accepting payments via Paypal)
                                        MIA Members: €40.00
                                        Non-MIA Members: €75.00
                                        Retired Members: €20.00
                                        Students: €30.00

                                        *Group bookings for 3 or more participants available.

                                        BACKGROUND INFORMATION

                                        The webinar will discuss the tax implications (Income Tax, Duty on Documents & VAT) arising in the context of Mergers, Acquisitions and Reorganisations singling out all relevant rules. Furthermore, the webinar will discuss the legal concept of a tax ruling refer to local and international case-law on the matter. In addition, the webinar will discuss how issues of retrospectivity and retroactivity can come into play in a reorganisation, articulating judge-made rules on the matter.

                                        SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                        • Income Tax Rules governing Mergers, Acquisitions and Reorganisations
                                        • Duty on Document & Transfers Rules pertinent to Mergers, Acquisitions and Reorganisations
                                        • VAT Rules pertinent to Mergers, Acquisitions and Reorganisations
                                        • The Concept of a Tax Ruling
                                        • Case-Law on Rulings
                                        • Issues relating to Retrospectivity and Retroactivity

                                        Why is the session of relevance to our members?

                                        This session will equip participants with an understanding of the applicable rules in this area, together with an update on case-laws related to tax rulings.

                                        Target Audience

                                        Accountants and lawyers

                                        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  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.
                                        • 18 Feb 2025
                                        • 13:30 - 16:45
                                        • Online Webinar
                                        Register
                                        Registration Time: 13:15
                                        Sessions Time: 13:30 - 16:45  including a 15-minute break
                                        Speaker: Mr Paul Zammit
                                        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

                                        Malta has established itself as a global hub for blockchain and cryptocurrency innovation, but with this development comes significant accounting challenges for entities holding cryptographic assets.
                                        This theoretical and practical course is specifically designed for local accountants navigating the complex financial reporting landscape, namely IFRS (International Financial Reporting Standards) and GAPSME (General Accounting Principles For Small And Medium Entities), to correctly and accurately account for activities relating to cryptographic asset holdings.
                                        This course will not cover the tax treatment of cryptographic assets.

                                        SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                        The first part of the session will be theoretical:
                                        1. We will be visiting existing guidance in relation to the classification considerations that need to be applied by entities holding cryptographic assets.
                                        2. We will tackle the accounting considerations that follow the correct classification, under both IFRS and GAPSME. In the case of GAPSME, special attention will be dedicated to an amendment as per 2024 legal notice that affects holders of cryptographic assets.
                                        The second part of the session will be practical. We’ll be addressing the many challenges that local accounting practitioners are facing when accounting for transactions entered by holders of cryptographic assets. Specifically, a thought process covering the following is required:
                                        1. The importance of having all foundational elements in place, including the application of the correct accounting framework, the identification of the correct functional currency and the availability of all necessary information related to cryptographic assets held.
                                        2. The distinction, at the outset, between stable coins and other cryptographic assets.
                                        3. A comprehensive list of possible journal entries for inflows of cryptographic assets.
                                        4. A comprehensive list of possible journal entries for outflows of cryptographic assets.
                                        5. A detailed overview of typical period-end accounting entries.
                                        6. Any other practical considerations.

                                        Why is the session of relevance to our members?

                                        After the session, MIA members will be in a better position to ascertain that they’re properly accounting for transactions involving the holding of cryptographic assets.
                                        Non-members, such as accountancy students as well as owners or managers of entities holding cryptographic assets, should gain a useful understanding of how cryptographic assets are reflected in financial reports, insofar as they have a basic knowledge of accounting.

                                          Target Audience

                                          Accountants that are preparing financial reports including investments or other activities in cryptographic assets.
                                          Auditors that are auditing accounts including investments or other activities in cryptographic assets.
                                          Accountancy students in general.

                                          Speaker's Profile

                                          Paul Zammit is a Certified Public Accountant and financial reporting specialist at NM Group, with over 15 years of experience. Since 2017, Paul has focused on financial reporting standards, particularly IFRS and GAPSME, playing a key role in engagements such as accounting advisory services and reviews of IFRS- and GAPSME-compliant financial statements.
                                          In addition to his professional work, Paul has been lecturing on financial reporting since 2018, delivering courses to both students preparing for their ACCA or ACA exams and accounting professionals at CPE-accredited events. He has also contributed to several specialized IFRS projects during this time.
                                          At NM Group, Paul advises clients on complex accounting transactions, oversees financial reporting obligations for multiple companies, and manages the firm's learning and development initiatives, specifically in financial reporting. Since 2022, he has been a member of the Malta Institute of Accountants’ Financial Reporting Committee, where he was involved in the 2024 amendments to GAPSME.

                                          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.
                                          • 19 Feb 2025
                                          • 09:15 - 12:30
                                          • Online Webinar
                                          Register
                                          Registration Time: 09:00
                                          Sessions Time: 09:15 - 12:30  including a 15-minute break
                                          Speaker: Mr Silvan Mifsud
                                          Venue:   Online Webinar
                                          Participation Fees (The Institute is now accepting payments via Paypal)
                                          MIA Members: €40.00
                                          Non-MIA Members: €75.00
                                          Retired Members: €20.00
                                          Students: €30.00

                                          *Group bookings for 3 or more participants available.

                                          BACKGROUND INFORMATION

                                          Family Business form the backbone of Malta’s economy. Yet many need to shape up their way of managing their businesses. This session is targeted at outlining what areas most Family Businesses need to improve upon and how to go about doing this.

                                          SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                          1. What Makes a Family Business different than other business?
                                          2. The Need for Corporate Governance in Family Business
                                          3. A Strategic mindset leading to Strategic Planning in family Business
                                          4. Having a process & data culture in Family Business
                                          5. Policies and Succession Planning

                                          Why is the session of relevance to our members?

                                          Family Businesses that do not become more professional in their mindsets and setup, risk their very own existence. Family Businesses cannot be engulfed in dealing with daily operational challenges but need to ensure that that they are well poised to keep growing successfully. This course will cover all the elements that Family Business need to work upon, to be run on professional lines.

                                            Target Audience

                                            Family Business Owners, Next generation Family Business Owners, Managers & financial Controllers working in family Businesses

                                            Speaker's Profile

                                            Silvan Mifsud holds a degree in Banking & Finance from the University of Malta and an MBA from the University of Reading, specialising in Corporate Finance and Business Leadership. Silvan has been involved in various sectors of the economy from telecommunications, financial services and also manufacturing, holding various managerial and directorship roles. Silvan is a Director for Advisory Services at EMCS, whereby he specialises in advising various family businesses on their strategy formulation, corporate governance, succession planning, internal culture, documenting and mapping operational processes & organisational structuring, financial performance analysis and sourcing their financing needs. He also provides various training sessions on leadership, communications, teamwork, conflict management, time management and many other management topics. Silvan is the Chairperson of the Family Business Committee and a Council member within the Malta Chamber and writes a blog on family businesses

                                              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.
                                              • 26 Feb 2025
                                              • 13:30 - 16:45
                                              • Online Webinar
                                              Register
                                              The session is intended to act as a refresher on some of the key concepts underpinning Malta’s jurisdiction to tax.
                                              Registration Time: 13:15
                                              Sessions Time: 13:30 - 16:45  including a 15-minute break
                                              Speaker: Dr Christopher Bergedahl
                                              Venue:   Online Webinar
                                              Participation Fees (The Institute is now accepting payments via Paypal)
                                              MIA Members: €40.00
                                              Non-MIA Members: €75.00
                                              Retired Members: €20.00
                                              Students: €30.00

                                              *Group bookings for 3 or more participants available.

                                              BACKGROUND INFORMATION

                                              The international tax framework is founded on a split between source-based and residence-based taxation rules. Every tax system adopts a blend of these concepts in order to define the country’s jurisdictional boundaries to tax income. This session is intended to revisit these concepts insofar as they are applicable to the Income Tax Act.

                                              SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                              Basis of taxation
                                              • Article 4(1) ITA, Proviso to Article 4(1) ITA, Article 13 ITA
                                              • Concept of residence
                                              • Concept of ordinarily residence
                                              • Concept of domicile
                                              • The concept of income “arising in” or “derived from” Malta
                                              • The meaning of “Malta”

                                              Why is the session of relevance to our members?

                                              This needs to be a short paragraph to attract members and non-members to attend the session.

                                                Target Audience

                                                Accountants
                                                • Lawyers
                                                • Tax advisers
                                                • In-house tax practitioners

                                                Speaker's Profile

                                                Christopher is a Director at Deloitte Malta within the Tax function, with a focus on International Tax. In 2017 he graduated summa cum laude from the International Tax Center Leiden following which he served as a Teaching Assistant for the Fall Term of the 2017-2018 class. Christopher is warranted to practice in front of the Superior Courts of Malta and is a member of the Malta Institute of Taxation, the Malta Branch of the International Fiscal Association, the Chamber of Advocates and the Malta Institute of Financial Services Practitioners. Furthermore, Christopher currently serves as Chairperson of the International Tax Subcommittee of the Malta Institute of Taxation and actively contributes to technical working groups.

                                                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.
                                                • 6 Mar 2025
                                                • 16 Apr 2025
                                                • 6 sessions
                                                • Online Webinar
                                                Register
                                                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

                                                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.
                                                • 6 Mar 2025
                                                • 14 Mar 2025
                                                • 3 sessions
                                                • Online Webinar
                                                Register
                                                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: €120.00
                                                Non-MIA Members: €225.00
                                                Retired Members: €60.00
                                                Students: €90.00

                                                BACKGROUND INFORMATION Intermediate Level

                                                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 Intermediate Level - Output and Input VAT – When to charge/not charge and when to claim/not claim VAT and why.

                                                SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                                • 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

                                                SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                                • 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). 

                                                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.
                                                • 12 Mar 2025
                                                • 13:30 - 16:45
                                                • 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 (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

                                                Critical internal controls are essential for ensuring the integrity, efficiency, and reliability of an entity's operations and financial reporting. The session will focus on these critical internal controls and why they are required.
                                                Benefits of a strong internal control system facilitates an entity’s effective and efficient operation, by enabling it to respond appropriately to significant strategic, financial, operational and other risks to achieve its objectives. An effective system of internal controls helps a business entity ensure the quality of internal and external reporting. Effective internal controls also help ensure compliance with applicable laws and regulations, as well as internal policies with respect to the conduct of the business.

                                                SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                                The session will look at:
                                                the components of internal control,
                                                • different types of internal controls
                                                • will focus on those internal controls considered as critical

                                                Why is the session of relevance to our members?

                                                Critical internal controls are the backbone of any successful business entity. Collectively they help ensure that a business entity operates effectively, remains compliant with regulations, protects its assets, and maintains the integrity of its financial reporting, whilst achieving its objectives.

                                                  Target Audience

                                                  Internal Auditors, people in management, students, board members and anyone who is interested in obtaining a better understanding on internal controls.

                                                  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.
                                                  • 18 Mar 2025
                                                  • 09:15 - 12:30
                                                  • Online Webinar
                                                  Register
                                                  Registration Time: 09:00
                                                  Sessions Time: 09:15 - 12:30  including a 15-minute break
                                                  Speaker: Mr Clayton Degiorgio
                                                  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 role of accountants has evolved significantly over the years, transitioning from traditional number crunchers to strategic advisors. As trusted advisors, accountants provide crucial financial insights and guidance that help businesses navigate complex financial landscapes. They build and maintain trust through their expertise, integrity, and commitment to ethical standards. Accountants today offer a wide range of advisory services, including financial planning, tax compliance, risk management, and business strategy. This shift reflects the growing need for accountants to not only manage financial records but also to support informed decision-making and drive business growth.

                                                  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                                  • Building Strong Relationships
                                                  • Effective Communication Skills
                                                  • Advisory Services Offered by Accountants
                                                  • Beyond Compliance: Adding Value
                                                  • Using the Right Technology
                                                  • Challenges and Opportunities
                                                  • Case studies

                                                  Why is the session of relevance to our members?

                                                  This session aims to empower attendees with a comprehensive understanding of how the accountant can be viewed as strategic advisor for businesses.

                                                    Target Audience

                                                    This session is tailored for accountants, firm members, managers, directors, and anyone keen on exploring the evolving role of accountants as trusted advisors.

                                                    Speaker's Profile

                                                    Clayton Degiorgio has graduated as a qualified Accountant with a Distinction from the University of Malta in 2015 and is a Certified Public Accountant and a Member of the Malta Institute of Accountants.
                                                    Having started his experience with one of the Big Four both within the Tax Department and Audit Department, he moved on to Accountancy related positions in the industry. In his experience as an in-house Accountant, Clayton has worked in the services, manufacturing, retail, and travel industries for ten years.
                                                    He currently holds the position of Group CFO with a reputable Maltese company operating within the tour operating industry and has a firm providing audit, tax, accounting and advisory services.

                                                    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.
                                                    • 21 Mar 2025
                                                    • 09:30 - 11:30
                                                    • Online Webinar
                                                    Register
                                                    Registration Time:09:15
                                                    Sessions Time: 09:30- 11:30  No Break
                                                    Speaker: Mr Georges Xuereb
                                                    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

                                                    On the date of acquisition of a business, IFRS 3 kicks in with the application of the acquisition method. This is a process which involves the determination of the date of acquisition, identification and measurement of the consideration transferred and the identifiable assets and liabilities assumed at fair value, the measurement of non-controlling interests, and recognition of any resulting goodwill or a gain on bargain purchase. Subsequent to this date, businesses are consolidated in terms of IFRS 10, where the ‘control’ model is applied for all investees in considering which entities are “subsidiaries” and thus consolidated in a parent’s consolidated financial statements. IFRS 13's fair value principles, and considerations of associates and joint ventures in terms of IAS 28 and IFRS 11 as they relate to the consolidated and separate financial statements shall also be explored in this session.

                                                    SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                                    • IFRS 3 Business Combinations
                                                    • IFRS 10 Consolidated Financial Statements
                                                    • IFRS 13 Fair Value Measurement, IAS 27 Separate Financial Statements
                                                    • IFRS 11 Joint Arrangements
                                                    • IAS 28 Investments in associates and joint ventures

                                                    Why is the session of relevance to our members?

                                                    The session provides the participants with an overview of the IFRS standards relating to the acquisition of business, business combination accounting and consolidation requirements

                                                      Target Audience

                                                      Accountants in practice; Accountants specialising in financial reporting

                                                      Speakers' Profiles

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

                                                      EVeNT CPE 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.
                                                      • 25 Mar 2025
                                                      • 13:30 - 16:45
                                                      • Online Webinar
                                                      Register
                                                      Registration Time: 13:15
                                                      Sessions Time: 13:30 - 16:45  including a 15-minute break
                                                      Speaker: Dr Gianluca Busuttil
                                                      Venue:   Online Webinar
                                                      Participation Fees (The Institute is now accepting payments via Paypal)
                                                      MIA Members: €40.00
                                                      Non-MIA Members: €75.00
                                                      Retired Members: €20.00
                                                      Students: €30.00

                                                      *Group bookings for 3 or more participants available.

                                                      BACKGROUND INFORMATION

                                                      The EU AI Act was approved by the European Parliament in March 2024, and aims to introduce a regulatory infrastructure that will primarily seek to manage and mitigate the risks arising from high-risk AI typologies, while prohibiting specific AI applications that have been deemed to be incompatible with the public interest. It is expected to define global policy around AI regulation. Compliance with the requirements of the AI is a requirement for any EU business or enterprise that is seeking to implement AI technologies into its workstreams – even within those workstreams which appear to be entirely traditional, and to both AI developers and persons looking to implement third-party AI technology into their processes.

                                                      SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                                      This session will aim to introduce attendees to the core notions underpinning AI and its relevance to modern society, touching upon practical applications and key pain points which create a need for regulation. Focus will then shift to the provisions of the incoming EU AI Act and how it aims to regulate artificial intelligence to create trust and accountability without stifling innovation. The session will provide a practical analysis into the process of compliance, and the steps which a person falling within scope of the AI Act must follow in order to utilise AI technologies in a manner which is compliant with the requirements of the EU AI Act.Members and non-members with a general interest in AI technology are encouraged to attend, particularly if they form part of any business that may fall within scope of the EU AI Act because it implements or interacts with AI technology.

                                                      Why is the session of relevance to our members?

                                                      Members and non-members with a general interest in AI technology are encouraged to attend, particularly if they form part of any business that may fall within scope of the EU AI Act because it implements or interacts with AI technology.

                                                        Target Audience

                                                        This session will be of interest to any person with an interest in AI technology or next-gen law and regulation. Critically, the session will be relevant to any service provider or business person that is exposed to AI and or looking to implement it in their business; the EU’s AI rules will apply to both developers and persons who are implementing third-party AI technology into their processes.

                                                        Speaker's Profile

                                                        Gianluca Busuttil is a senior manager within the Tax team at Deloitte Malta, specialising in regulatory compliance and developing areas of regulation in fields such as artificial intelligence and digital services. Gianluca has followed the development of artificial intelligence regulation since the commencement of their discussion at an EU level and has experience in the practical perspective of AI regulation.

                                                        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.
                                                        • 26 Mar 2025
                                                        • 13:30 - 16:45
                                                        • Online Webinar
                                                        Register
                                                        Registration Time: 13:15
                                                        Sessions Time: 13:30 - 16:45  including a 15-minute break
                                                        Speaker: Mr John Debattista
                                                        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.

                                                          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.
                                                          • 27 Mar 2025
                                                          • 13:30 - 16:45
                                                          • Online Webinar
                                                          Register
                                                          Registration Time: 13:15
                                                          Sessions Time: 13:30 - 16:45  including a 15-minute break
                                                          Speaker: Mr Mario P Galea
                                                          Venue:   Online Webinar
                                                          Participation Fees (The Institute is now accepting payments via Paypal)
                                                          MIA Members: €40.00
                                                          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

                                                            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.
                                                            • 9 Apr 2025
                                                            • 16 Apr 2025
                                                            • 3 sessions
                                                            • Online Webinar
                                                            Register
                                                            Registration Time: 13:15
                                                            Sessions Time: 13:30 - 16:45 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.
                                                            • 31 Dec 2025
                                                            • 00:00
                                                            • Online Webinar
                                                            Register
                                                            Buy an unlimited bundle of CPE hours to benefit from a discounted rate.
                                                            MIA Members: €260.00
                                                            Non-MIA Members: €500.00
                                                            Retired Members: €155.00
                                                            Students: €200.00
                                                            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.



                                                                         

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