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• M24019 - Consolidation Masterclass - A Nine Hour Package (Online)

  • Start
    15 May 2024
  •  
  • End
    22 May 2024
  •  
  • Schedule
    3 sessions
  • Location
    Online Webinar

  Registration is closed

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speakers: Mr Neville Saliba, Mr John Debattista
  Venue:   Online Webinar

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

  Non-MIA Members: €215.00

  Retired Members: €50.00

  Students: €80.00

  BACKGROUND INFORMATION

  The theoretical sections of the session aim to equip participants with the required knowledge to exercise the right judgement when determining the necessity to consolidate. The practical component aims to provide attendees with the expertise required for the preparation of consolidated financial statements, aligning with professional standards and requirements.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  SESSION 1 – Theory:

  This session aims to provide a comprehensive overview of consolidations in financial reporting, addressing:

  • The Companies that need to consolidate and the companies that do not.

  • An overview of Companies Act provisions regulating consolidated financial statements.

  • A compare and contrast exercise between IFRS and GAPSME.

  •  Resolving conflicts between different laws and regulations.

  • A sound theoretical foundation before applying the practice, i.e. discussion of concepts and practical applications of notions such as control, goodwill, consolidated retained earnings, the main consolidation adjustments and non-controlling interest (NCI).
  • Concluding theoretical remarks and summaries.

  SESSION 2: Practice (Basic):

  This session focuses on consolidation techniques through a series of case studies. Participants will gain practical insights into diverse scenarios, including:

  • Consolidation of a fully-owned subsidiary

  • Consolidation of a subsidiary that is not fully-owned using the share of net assets method.
  • Consolidation of a subsidiary that is not fully-owned using the fair value method.
  • Consolidation of a subsidiary that is also a customer.
  • Consolidation of a subsidiary that is also a supplier.
  •  Consolidation of a subsidiary that distributed a dividend.
  • Consolidation of a subsidiary acquired by cash. 
  • Consolidation of a subsidiary acquired by deferred consideration. Consolidation of a subsidiary acquired by granting of acquirer’s shares.
  • Consolidation of a subsidiary acquired, of which the asset fair values differ from carrying amounts.

  SESSION 3: Practice (Advanced):

  • This session delves into advanced consolidation topics, addressing:
  • Complex group structures
  • Subsidiaries in foreign currencies
  • Impairment issues
  • Deferred tax issues
  • Accounting treatment of step-acquisitions:

            From no influence to control 

            From influence to control
             From control to control

  • Accounting treatment of disposals:

              F rom control to zero
              From control to no influence
              From control to influence
              From control to control

  Why is the session of relevance to our members?

  Members and likewise non-members of the MIA should attend as the session should provide:

  • An understanding to the criteria which trigger the requirement to consolidate, supported by insights into the application of these criteria in practice;
  • Insights into the main consolidation procedures which are required through both basic illustrative case studies as well as more advanced scenarios, which will be simplified in the interest of understandability.

  Target Audience

  The course is specifically targeted to accounting professionals and students, especially those who are pursuing or intend to pursue a career in audit or financial reporting. 

  Speakers' Profiles

  Neville Saliba graduated from the University of Malta in 2020 after the completion of the Master in Accountancy Degree. He joined the Accounting Advisory department at Zampa Debattista in 2022, prior to which he gained experience in client accounting at one of the big-four firms. In 2023, Neville has taken up the role of a Financial Reporting Team Leader at Zampa Debattista allowing him to specialise further in IFRS, Consolidations, Conversions between different financial reporting frameworks, GAPSME and ESG reporting. During his career Neville has lectured the Financial Reporting module for ACCA as well as actively delivers several lectures on his areas of specialisation.

  John Debattista is a Certified Public Accountant and Registered Auditor. He is a founding partner at Zampa Debattista, heading the Audit and Assurance function as well as the firm’s Corporate Reporting Advisory team. Throughout his career, John has lectured numerous audit and financial reporting modules in the final stages of the ACCA and ACA qualifications for the ICAEW, Institute of Chartered Accountants in England and Wales. He has lectured the ACCA Diploma in IFRS (DipIFR) and has been a guest speaker during audit and financial reporting seminars organised by various institutes in Malta. His areas of specialisation include the financial services industry, the gaming industry, and the hospitality industry. He has worked in Zurich, Bucharest, Vienna, and London on several ad hoc assignments. 

  EVeNT CPE COMPETENCies

  
  

  9  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24042 -Fair Taxation of the Digitalised Economy – International developments (Online)

  • When
    21 May 2024
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speaker: Dr Timothy Borg Olivier
  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 OECD has, for some time, been attempting to ensure a fair taxation of the digitalised economy. An effort which started off initially through BEPS Action One has now developed to a ‘Two-Pillar Solution to address the tax challenges arising from the digitalisation of the economy’, a project which admittedly extends beyond the digitalised economy and which will undoubtedly have an impact on all sectors. This session will primarily focus on the first pillar of the solution, which is primarily targeted at re-allocating taxing rights away from Multinational Enterprise’s home countries to the markets where they have business activities and earn profits, regardless of whether they have a physical presence therein.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • OECD BEPS Action 1

  • Pillar One

  • Examples of digital taxes in foreign jurisdictions.

  Target Audience

  Advisors to and finance/tax teams of groups operating digital or online businesses.

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  This session will give attendees a high-level understanding of the international developments in relation to the taxation of Multinational enterprises and highlight unilateral measures which have been introduced as interim solutions.

  Speaker's Profile

  Timothy Borg Olivier is a lawyer by profession and is currently a Senior Manager within the international tax team at Deloitte Malta. Timothy studied law at the University of Malta before furthering his studies at the University of Leiden where he read for and successfully obtained an Advanced Masters in International Tax Law from the International Tax Centre. Following his graduation, Timothy served as a Teaching Assistant within the International Tax Centre. Timothy advises and assists a number of local and international clients in connection with cross border transactions and has particular industry expertise in relation to the iGaming industry.

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24038 - Obligations for self employed (Online)

  • When
    23 May 2024
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

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

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

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  This session is designed to assist anybody who has decided venture in self-employment and would like to know all the taxation  implications including paying of NI. Registration requirements with jobsplus & for VAT purposes will also be discussed.  

  Why is the session of relevance to our members?

  A practical session with valuable insight on the obligations of self employed persons.
  

  Target Audience

  All self employed persons, and tax practitioners,  especially the ones dealing with small businesses'

  Speaker's Profile

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

  EVENT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24049 - EU Taxonomy (Online)

  • When
    24 May 2024
  •  
    09:00 - 11:00
  • Location
    Online Webinar

  Register

  CPE event organised by the Sustainable Finance Education working group working under the remit of the Sustainable Finance Committee

  Registration Time:08:45
  Sessions Time: 09:00- 11:00  No Break
  Speakers: Ms Michaela Valletta (Member of the Sustainable Finance Education Working Group and Assitant Manager Audit and Assurance at Deloitte), Mr Julian Padovani (PwC), Ms Rachel Decelis (KPMG) and Ms Lushano Myburgh (Manager Assurance at EY).
  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

  In order to meet the EU’s climate and energy targets for 2030 and reach the objectives of the European green deal, it is vital that investments are directed towards sustainable projects and activities, and/or initiatives undertaken by companies that demonstrate proactive steps towards a more sustainable business model. In order to achieve this, a common language and a clear definition of what is ‘sustainable’ was needed hence calling for the creation of a common classification system for sustainable economic activities i.e. the EU Taxonomy.

  The Taxonomy Regulation, which entered into force on 12 July 2020, establishes the basis for the EU Taxonomy by setting out the 4 overarching conditions that an economic activity has to meet in order to qualify as environmentally sustainable.

  
  

  The EU Taxonomy defines criteria for economic activities that are aligned with a net zero trajectory by 2050 and the broader environmental goals other than climate, with the aim to direct investments to the economic activities most needed for the transition. Over and above being embedded within the Corporate Sustainability Reporting Directive and a cornerstone of the EU’s sustainable finance framework, it is also a great market transparency tool.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • An overall introduction to sustainable finance and its obligations.

  • What is the EU Taxonomy and its effects

  •  Who regulates this

  • Who has to comply

  • The objectives laid by the Taxonomy Regulation

  • Step 1: Eligibility Exercise

  • Step 2: Alignment Exercise- Substantial Contribution (SC)

                  - Do No Significant Harm (DBSH)

                  - Minimum social safeguards (MSS)

  • KPIs (article 8)

  • Opportunities and challenges (including greenwashing

  
  

  Why is the session of relevance to our members?
  

  The EU Taxonomy is crucial in helping you understand whether an economic activity is environmentally sustainable, avoiding greenwashing and driving investments towards the transition to a low-carbon economy. This, together with the rest of the overall sustainable finance framework, will equip you to navigate the sustainability journey effectively.

  Target Audience

  Financial market participants, such as asset managers, insurance companies and pension funds, and financial advisers, as well as other members of the accountancy profession, sustainability professionals and other professionals involved in the sustainability sphere, whether directly or indirectly.

  Speakers' Profiles

  Rachel Decelis is a chemist and chartered environmentalist, having 18 years’ experience in sustainability.  She is KPMG in Malta’s ESG lead, and has worked with various public and private sector entities throughout her career, in sectors including financial services, energy, waste management, remote gaming, hospitality, retail, construction, manufacturing and others.

  Julian Padovani is currently driving PwC Malta’s EU Taxonomy efforts, assisting clients across various financial and non-financial industries. He joined the firm in 2019 as a B.Com Banking & Finance (Honours) graduate, initially gaining experience in regulatory engagements with local banking clients, later shifting focus towards sustainability regulation

  Lushano Myburgh is a manager within the Valuations and Business Modelling team at EY Malta.  She splits her time between advising local clients on sustainable reporting and her EY global network role where she is involved in coordinating projects linked with the latest market and regulatory developments across continents in the sustainability reporting area.

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

  .

  EVeNT CPE COMPETENCies

  2 Core

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24024 -The different types of reports and opinions issued by the auditor (Online)

  • When
    28 May 2024
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speaker: Mr Neil Manisalco
  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 issue various types of reports and opinions based on their assessments which play a pivotal role in informing stakeholders with the outcome of the work carried out by the auditor. In issuing such reports it is paramount that the auditor carries out the right judgements based on auditing standards and that the auditor’s opinion is presented in the correct format.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • The types of reports issued by the auditor under different standards;

  • The content and format of the audit report issued for financial statements in accordance with ISA 700;

  • The different types of audit opinions contemplated by ISA 705;

  • Other considerations that should be taken by auditors as required by ISAs 706, 710 and 720.

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  Members should attend to enhance their understanding on the thought process required by various auditing standards in the issuance of different types of audit reports.

  Target Audience

  The session is specifically targeted to auditors and students, especially those who are pursuing or intend to pursue a career in auditing.

  Speaker's Profile

  Neil Maniscalco is a Certified Public Accountant and Registered Auditor. He is a Director within the Audit and Assurance function at DFK Malta and in the past has held different positions within the audit department of one of the Big Four. Neil has practical knowledge and experience in auditing companies in various industries including manufacturing, retail, hospitality, property and IT. Neil also sits on the MIA audit committee.

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24003 - Now to Next: Thriving in Transition.

  • When
    31 May 2024
  •  
    09:00 - 17:00
  • Location
    Radisson Blu, St. Julian's

  Register

  Now to Next: Thriving in Transition

  This MIA Conference will be organised by the SMP Group and will be held on Friday 31st May 2024. The conference will be followed by Networking drinks.

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

  Participation Fees (The Institute is now accepting payments via Paypal)
  Full day conference prices:
  Member: €110
  Non-Member: €145
  Retired Member: €80
  Student: €60

  CPE Competencies: 3.5 Core & 2.75 Professional Hours

  Register & Full agenda available here: https://www.miamalta.org/SMP24

  Show details
• M24058 - Family business essentials: tooling and insights around governance, financing, and strategy (Online)

  • When
    4 Jun 2024
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr David Pace
  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 combine practical insights with tooling and tips to help you enhance your understanding (and input) into family business matters surrounding governance, financing of the businesses and also business strategy. This session shall leverage case studies that bring to life typical scenarios, while the speaker will colour in the understanding around family business dynamics from first-hand experience in the field.

  Specific topics to be covered during the session

  • Quick dive into family businesses and some good tools to help you frame and get to know the DNA of the family business you are dealing with

  • Familiarisation with common challenges facing family businesses to help increase awareness of additional complexities impacting family businesses and practical insights on such

  • Case Study: The Sages family business covering the following parts: Family business governance & Financing

  • Strategy

  Why is the session of relevance to our members?

  With family businesses making up a significant fabric of our local economy there is a good chance that in some shape or form personally or professionally you are engaging with a family business. The session could share invaluable insights that make a difference to your own day-to-day.

  • Relevant to accountants who work in family businesses (whether their own family business or 3rd party family) – it may well help you elevate your role and impact

  • Equally relevant to non-accounting professionals who wish to better understand family business dynamics – how the third lens (the family lens) colours otherwise typical business scenarios

  • For a family member who wishes to take a keener interest in their family business…deepen your learning on how to better engage with and assist your family business

  • And finally cause the family expects you to! (…excuse the pun on family norms and pressures but we shall also attempt to work on navigating this reality at least within the family business context)

  Target Audience

  Members of families that are in business together ; accountants working in, and advisors working with, family businesses; professionals and academics interested in family business dynamics

  Speaker's Profile

  David Pace has over 20 years of consulting experience and currently heads the firm’s Advisory function, one of the broadest multi-disciplinary teams on the island. He is actively involved in numerous business negotiations and has a lead role in the firm’s Merger and Acquisition service offering. Throughout his career he has assisted clients in successfully raising debt and equity finance and in valuing shares and businesses. His engagement portfolio has led him to work at the heart of strategy within several businesses, helping them throughout the process of considering strategic options, articulation of plans and their subsequent implementation and monitoring. Over the past years David has also leveraged his deal advisory skillset and experiences, coupled with specialist family business advisory training, to travel alongside family businesses as they navigate their way forward journey.  

  EVENT CPE COMPETENCies

  
  

  To be confirmed.

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24027 - Compiling the Income Tax Return for Individuals (Online)

  • When
    6 Jun 2024
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

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

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

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  This will be a practical session which will go through the income tax return for individuals and or self employed persons and will discuss how to compile it under different scenarios.

  Specific topics to be covered during the session

  The session will go over the tax return different sections, income, deductions, other income, tax computation and credits.

  Why is the session of relevance to our members?

  A practical session to help clients complete their tax return.

  Target Audience

  Practitioners, self employed people and anybody involved in completing a personal tax return.

  Speaker's Profile

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

  EVENT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24060 - Capital Markets – A Two Day Package (Online)

  • Start
    12 Jun 2024
  •  
  • End
    19 Jun 2024
  •  
  • Schedule
    2 sessions
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Ms Oriana Abela & Ms Francesca Vella
  Venue:   Online Webinar

  Participation Fees 
  MIA Members: €70.00

  Non-MIA Members: €140.00

  Retired Members: €30.00

  Students: €50.00

  Session 1 - Overview of the listing process

  From idea inception to approval. This will include an overview of the different platforms (Prospects MTF, IFSM, Main market), securities available (bond, equity, convertible securities, REIT, green bond), applicable rules and requirements (Listing rules), the roles involved (NED, sponsoring stock broker, reporting accountant, legal counsel, secretary) and terminology (secured/unsecured; guaranteed; consolidation)

  BACKGROUND INFORMATION

  Raising capital is a difficult but essential part of running any business. Even the most creative ideas or business plans can only get you so far. It is therefore inevitable that businesses will need funding in order to grow. Although one of the biggest challenges businesses face is raising finance, various options exist and businesses can raise capital through capital markets, bank finance, private placements or business angels amongst others. The training session will focus on the different capital markets available in Malta and the process involved both from a financial and legal perspective.

  Session 2 - ongoing responsibilities and costs

  With a particular focus on sustainability reporting (circulars, announcements, financial statements requirements, audit/consolidation, ESEF, sustainability reporting, director responsibilities)

  BACKGROUND INFORMATION

  With a particular focus on sustainability reporting (circulars, announcements, financial statements requirements, audit/consolidation, ESEF, sustainability reporting, director responsibilities)

  Specific topics to be covered during the session

  • Provide an overview of the instruments which can be listed

  • Explore the different platforms available for listing securities

  • Discuss the listing process, timeframes and steps involved

  • Provide an overview of the different roles (e.g. legal counsel, reporting accountant, sponsoring stockbroker etc)

  • Summarise the pertinent Listing Rules which need to be satisfied in order to proceed with listing

  • Discuss the metrics analysed by professionals to ensure that a company can proceed with the listing

  • Discuss the documentation which needs to be prepared to proceed with listing of instruments

  • Provide an overview of ongoing obligations following listing of instruments
    

  • Provide an overview of the sustainability reporting obligations which are applicable for financial year ending 31 December 2024

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  It is relevant to MIA members because capital markets are an important source of raising finance for companies, given that over 90 companies in Malta are listed on the Regulated Market.

  Target Audience

  Financial advisors, finance lawyers, investment advisors, in-house accountants, counsel and advisors of companies seeking to raise finance through capital markets, any person interested in the mechanics underpinning a listing

  Speaker's Profile

  Oriana Abela is a Partner at Grant Thornton engaged in the Transaction Advisory Services (TAS), a department specialising in corporate finance. She holds an honours degree in Accountancy from the University of Malta and is also ACCA qualified. In 2013, Oriana graduated from the University of Wales with distinction obtaining a Master in Finance, specialising in Mergers and Acquisitions.
  Oriana specialises in the capital markets division, whereby she assists clients with the raising of debt (traditional and green) and equity finance through the local capital market. She has listed clients on the main market, Prospects MTF as well as the Institutional FInancial Securities Market. Oriana also heads the local and cross-border vendor and buy-side due diligence assignments for clients operating in various sectors such as retail, manufacturing, banking, aviation, pharmaceutical and real estate. She has an accumulated wealth of experience assisting both local and international clients operating across various industries through the delivery of valuations, mergers and acquisitions, due diligences, business plans, restructuring, financial projections and pension provision.
  Prior to joining Grant Thornton in 2015, Oriana worked at two leading Big 4 companies in Malta, whereby she was involved in a variety of corporate finance engagements, servicing clients mainly in the real estate, telecommunications, utility, retail, gaming, insurance and beverage industry, both in the private and public sector in relation to a number of different assignments including but not limited to buy-side and vendor cross-border due diligence assignments, purchase price allocation assignments, raising of finance on the stock market, feasibility studies/financial projections, debt restructuring, strategic review, valuations of business and equity share capital, impairment review of investment properties and review of the pension provision and assistance with any necessary settlement offers.

  Francesca Vella is a Senior Manager at Grant Thornton, specialising in economic advisory and sustainability services. With nine years of experience at the firm, including a two-year placement in the Dublin office, her expertise spans a wide range of sustainability and economic research areas. She holds a Bachelor of Science (Hons) degree in Economics and Management from the London School of Economics and Political Sciences. Francesca is also a PRINCE2 Practitioner and a fellow of the Royal Statistical Societ,y. Her credentials include certifications from the International Capital Markets Association in Green, Social, and Sustainable Bonds, demonstrating her deep commitment to sustainable finance. As a Global Reporting Initiative (GRI) Practitioner since 2021, Francesca's proficiency covers sustainability reporting, GRI Standards, Reporting on Human Rights, and the integration of the United Nations' Sustainability Development Goals into sustainability reporting. Her recent achievements include completing the "Unlocking the ESRS for GRI reporters" certification, which enhances her expertise in navigating the European Sustainability Reporting Standards, and earning a certificate in “CSRD and ESRS for Corporates” from Greenomy. Throughout her career, Francesca has delivered comprehensive economic research and sustainability advisory services to a diverse client base, including government bodies and various industries. Her work encompasses market and policy analysis, cost-benefit and feasibility studies, impact assessments, advocacy reporting, evaluations, strategy and policy development, and non-financial reporting. Francesca’s team were privileged to verify Malta's First Green Bond, ensuring its alignment with the EU Taxonomy, ICMA Green Bond Framework, and Malta Stock Exchange Bye-Laws, among other standards. With Grant Thornton being the only accredited Green Bond verifier for the Malta Stock Exchange. Currently, her focus is on assisting clients with preparing for CSRD reporting requirements, supporting them in navigating the fast-changing regulatory landscape and setting up internal processes which provide transparency and accountability, enhancing stakeholder confidence

  EVENT CPE COMPETENCies

  
  

  6  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24055 - Deferred Taxation: The accrual that need not be feared (Online)

  • When
    13 Jun 2024
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speaker: Mr David Leone Ganado

  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

  Items of income and expenditure must be recognised in profit or loss on an accruals basis, and income tax is no different. However, 'current tax' is computed on an entity's taxable income, rather than its accounting profit or loss; this is where 'deferred tax' comes in. Deferred tax is, in its simplest form, the application of the accruals concept to income taxes that are payable or recoverable in future periods.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • The income tax components: current and deferred tax
  • Temporary differences and their implications on deferred tax
  • Measurement of deferred tax on temporary differences
  • Tax losses and credits carried forward
  • Deferred tax implications arising from business combinations

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  Temporary differences, and consequently deferred tax implications, could arise in many scenarios.  Irrespective of whether an accountant is a preparer, an auditor, or simply needs to communicate deferred tax balances to an entity's stakeholders, navigating the grey in this seminar should equip participants to carry out their function more effectively.

  TARGET AUDIENCE

  This seminar is intended for accounting professionals.

  Speaker's Profile

  David Leone Ganado spent over 20 years at a Big 4 firm, initially carrying out external audits before spending 12 years specialising in, and providing advice on, technical accounting matters under IFRS and local GAAP. He sits on the MIA's Financial Reporting Committee, has contributed significantly to the MIA's development of GAPSME as well as its guidance note on the accounting implications arising from the Consolidated Group (Income Tax) Rules, and has more than 17 years of experience in delivering seminars on financial accounting. He is a fellow of the MIA and ACCA, holds a CPA warrant, and is the founder of Accounting Advice by David Leone Ganado.

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24054 - The MLRO – Efficient vs Effective (Online)

  • When
    14 Jun 2024
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

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

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

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  As far as the creation of AML and Financial Crime Compliance policies are concerned, the gatekeeper, controller and the place where the “buck stops”, is the MLRO. This is a critically important position within any firm covered by AML/CFT regulatory obligations. It is the MLRO who is to ensure that he/she is not only efficient but mostly aim at being effective throughout the organisation.

  Specific topics to be covered during the session

  • Regulatory Framework.

  • Core Skills and competences.

  • Building an effective AML Program.
    

  • Monitoring.
    

  • Investigative Techniques.

  • Reporting and Communication. 

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  This session aims to address AML/CFT obligations which are to be adhered to by all subject persons, in such a way as to assist in particular MLROs but also any employee who handles Customer Due Diligence and interviews with prospective clients in such a way as to be efficient for business but more importantly for prolonged effectiveness.

  Target Audience

  MLRO’s and all individuals working within a compliance function, especially those charged with AML responsibilities, mainly those who fall within the definition of subject person. Senior managers and top management would also derive considerable benefit from attending, as they are the ultimate risk owners.This training session is open to all members and non-members wishing to obtain an insight into how an MLRO could carry out his/her job effectively.

  Speaker's Profile

  John Scicluna is currently an AML/CFT Compliance Consultant working closely with WH Partners. Previously he was the Head of Compliance with the same firm WH Partners. A career banker for 38 years, he has held posts in many areas of one of the largest banks in Malta, 17 of which were as Head of Financial Crime - Money Laundering Reporting Officer.
  He formed part of the European Banking Federation Prevention of Money Laundering and Fraud Committee on behalf of the Malta Bankers’ Association.  He was also assigned roles within the Internal Audit Department managing investigative and analytical assignments.
  John is a visiting speaker in a number of local and international seminars and training events covering AMLCFT and financial crime related topics.

  EVENT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24052 - The VAT considerations during a Statutory Audit- Why should it matter? (Online)

  • When
    18 Jun 2024
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

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

  Participation Fees (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 this course we delve into the critical considerations surrounding Value Added Tax (VAT) during a statutory audit. We begin by exploring the concept of materiality within the VAT context, evaluating its relevance and impact on audit procedures. Addressing the expectations gap between clients' perceptions and the realities of audit work, we highlight strategies for effectively managing client expectations. Emphasis is placed on the importance of clear presentations and accurate disclosures regarding VAT in financial statements, alongside common challenges and best practices. Additionally, we examine other vital considerations such as cross-border transactions, regulatory changes, and emerging trends, offering insights and solutions through case studies and examples. Ultimately, this presentation aims to equip auditors with the knowledge necessary for dealing with complexities of VAT during a statutory audit.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSIOn

  I. Introduction

  A. An overview of VAT 

  B. Importance of VAT considerations during a statutory audit

  
  

  II. Materiality in a VAT Context

  A. Definition of materiality 

  B. Application & factors influencing materiality in auditing VAT

  
  

  III. Expectations Gap

  A. Definition of expectations gap
  B. Clients' expectations regarding VAT audit
  C. Reality of audit work in the context of VAT
  D. Strategies for managing expectations effectively

  
  IV. Presentations and Disclosures

  A. Importance of clear and accurate presentations

  B. Key disclosures related to VAT in financial statements

  C. Common challenges in presenting and disclosing VAT-related information

  D. Best practices for ensuring compliance and transparency

  V. Other Considerations

  A. Cross-border transactions and implications for VAT audit

  B. Impact of changes in VAT regulations on audit procedures

  C. Emerging trends and technologies in VAT auditing

  D. Case studies or examples illustrating VAT audit challenges and solutions

  VI. Conclusion
  A. Recap of key points discussed
  B. Importance of VAT considerations for a successful statutory audit
  C. Encouragement for further discussion and questions

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  This session is ideal for auditors, VAT experts and any other people working in this sector as it addresses the intersection of VAT and audit. By gaining specialised insights into VAT auditing practices, members can ensure compliance with regulations, mitigate risks, and uphold the integrity of financial reporting. This session offers practical solutions to discuss complexities of VAT audits effectively, fostering professional development, enhancing credibility, and ultimately contributing to the betterment of accounting professionals in Malta.

  Speaker's Profile

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

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24039 - Fiscal Implications in the Yachting Sector (Online)

  • When
    25 Jun 2024
  •  
    09:30 - 11:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:15
  Sessions Time: 09:30 - 11:30  no break
  Speaker: Ms Christabel Spiteri
  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

  Yachting is a prestigious and dynamic industry that attracts enthusiasts and investors worldwide. For years, Malta has emerged as a prominent jurisdiction for a VAT framework. The "Fiscal Implications in the Yachting Sector" course aims to equip participants with comprehensive knowledge and practical insights into the VAT considerations essential for successful yacht transactions including sale and purchase, chartering and other.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Unravelling the complexities of VAT involving the sale / purchase of a yacht and delving into the VAT treatment through scenarios, in relation thereto;

  • Looking at potential solutions available for potential yacht owners;
  • Practical scenarios addressing other yacht transactions such as chartering;
  • Discussing topical issues faced by yacht owners namely, the VAT paid status.

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  In the alluring world of yachting, vessels gracefully navigate EU waters providing a mesmerizing experience of luxury and exclusivity. It is essential for enthusiasts and industry professionals alike, to stay updated and well-informed about the latest trends, regulations, and updates, particularly from a VAT perspective. Attending this session becomes a must to gain the knowledge and insights necessary for making informed decisions in this captivating domain, ensuring a seamless and compliant yachting journey.

  TARGET AUDIENCE

  The training course is tailored for accountants, lawyers, and tax advisors with prior experience in the yachting industry, providing them with specialized insights into VAT regulations pertaining to the yacht transactions. Moreover, individuals seeking a comprehensive understanding of VAT implications in the yachting sector will also find this course highly beneficial.

  Speaker's Profile

  Christabel Spiteri, is an ACCA Qualified Accountant who has been working at Zampa Debattista for over eight years and has been specialising in VAT for over six years. She currently holds the role of VAT Leader and is responsible for the VAT Compliance Division of the firm. She also forms part of the management team of the firm with a particular focus on quality at large.
  Christabel, has gained her technical experience lecturing through ZD Academy and other external institutions. She is currently reading for the EU VAT Expert Degree, a degree awarded by VAT Forum, a partnership of international VAT experts registered in Belgium.

  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.

  Show details
• M24047 - The Tax Treatment of the Insurance Industry (Online)

  • When
    26 Jun 2024
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speaker: Dr 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 treatment of insurance services sector explaining the relevant provisions contained in the the Income Tax Acts and subsidiary legislation, the VAT Act and the Duty on Documents and Transfers. The discussion will include an analysis of relevant case-law. 

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • A detailed discussion of Articles 2, 6, 7, 12, 15A, 24, 26, 27, 41, 57, of the Income Tax Act as they relate to the business of insurance
  • A detailed discussion of the applicability of Tax Treaties to Insurance Business
  • A detailed discussion of Articles 22, 55, the Third Schedule, the Fifth Schedule and the Seventh Schedule of the VAT Act as they relate to the business of insurance
  • A detailed discussion of Articles 2, 25, 25A, 27, 27A, 28, 29, 30 and 31 of the Duty on Documents and Transfers Act
  • An overview of pertinent local and EU Case Law

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  The webinar will be designed both for tax and non-tax professionals, designed to demystify  the main rules governing insurance business in Malta

  SPEAKER's profile

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

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24053 - Tax Series - 3 Day Session (Online)

  • Start
    27 Jun 2024
  •  
  • End
    12 Jul 2024
  •  
  • Schedule
    3 sessions
  • Location
    Online Webinar

  Register

  Registration Time: 09:00

  Sessions Time: 09:15 - 12:30 (with a 15 min break)
  Speakers: Ms Markita Falzon, Mr Luke Aquilina

  Venue:   Online Webinar
  

  Participation Fees 
  MIA Members: €110.00

  Non-MIA Members: €215.00

  Retired Members: €50.00

  Students: €80.00

  Session 1 - Arriving at the chargeable income 

  BACKGROUND INFORMATION

  This session will provide an overview of the fundamental principles of taxation in Malta, through which we will determine how companies registered in Malta are brought to tax in line with the Income Tax Act. We will look into the different components that play a part in determining the chargeable income of an entity which will be subject to tax in Malta.

  Specific topics to be covered during the sessioN

  • Basis of taxation for companies registered in Malta.
  • The difference between income and capital
  • Badges of trade linking to classification of active and passive income.       
  • Overview of the exemptions and deductions applicable under Maltese law.

  Session 2: Tax Accounts and the Tax Payment and Refund Mechanism

  BACKGROUND INFORMATION

  Malta operates a full imputation system of taxation whereby, upon a dividend distribution, the immediate shareholders receive a full credit of the tax paid on the distributable profits at the level of the distributing company. The full imputation system is accompanied by the tax refund mechanism, in respect of which following a distribution of profits in favour of the shareholders, the same they are entitled to claim a refund of the Malta tax which was paid at the level of the distributing company. The nature and source of the income should be taken into consideration to determine the amount of refund which the shareholder can claim. The tax refund system can reduce the effective tax rate from 35% to 5%.

  Specific topics to be covered during the sessioN

  • General overview of the Maltese tax refund mechanism and the full imputation system.
  • Analysis of the different tax accounts linked to the specific tax refunds as provided for under the Income Tax Management Act.

  Session 3: Fiscal Unity 

  BACKGROUND INFORMATION

  The Consolidated Group (Income Tax) Rules came into effect for financial periods starting on or after January 1, 2019. This session will explore both theoretical and practical aspects of these rules. The theoretical aspect of this course will focus on the details of subsidiary legislation and the guidance provided by tax authorities over the years. Furthermore, this session will delve into practical considerations, examining the challenges encountered when dealing with consolidated tax groups.

  Specific topics to be covered during the sessioN

  • Analysis of key definitions specified within the Subsidiary Legislation + Guidance issued by the Tax Authorities
  • Practical implications in relation to registering and exiting a fiscal unit.
  • Practical examples in relation to computing the effective tax rate of the company.
  • Information with respect to the preparation of the consolidated income tax return

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  MIA Members should attend these sessions to grasp the basic principles of taxation for corporate entities established in Malta, with a specific focus on international entities which are entitled to claim tax refunds and also apply for fiscal consolidation.
  

  Target Audience
  

  This course is targeted for accountants, lawyers as well as students who are pursuing or intend to pursue a career in direct taxation. It is also ideal for individuals who would like to obtain a better understanding of how corporate entities are taxed in Malta.

  SPEAKERS' PROFILES

  Markita Falzon is a Certified Public Accountant and Tax Leader at Zampa Debattista. She has been specialising in direct taxation since 2015. She has vast experience in corporate and personal tax compliance, succession planning, company restructurings and reorganisations and is also involved in tax advisory matters mostly related to domestic legislation. Markita is a member of the Malta Institute of Accountants and the Malta Institute of Taxation. She also forms part of the Malta Institute of Accountants, Direct Tax Committee.

  Luke Aquilina is a Tax & Transfer Pricing Senior Team Leader at Zampa Debattista. He completed his ACCA, followed by an Advanced Diploma in International Taxation from the Chartered Institute of Taxation. He recently completed the Advanced Professional Certificate with the International Bureau of Fiscal Documentation (IBFD) and is currently sitting for the Vienna Certificate in Transfer Pricing with the Vienna University of Economics and Business. Luke used to focus on corporate income tax, helping clients from diverse industries both locally and internationally. However, he has since shifted his primary specialisation to encompass both local and international Transfer Pricing matters.

  EVENT CPE COMPETENCies9

  9 Core

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24053.1 - Arriving at the chargeable income (Online)

  • When
    27 Jun 2024
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00

  Sessions Time: 09:15 - 12:30 (with a 15 min break)
  Speakers: Ms Markita Falzon, Mr Luke Aquilina

  Venue:   Online Webinar
  

  Participation Fees 
  MIA Members: €110.00

  Non-MIA Members: €215.00

  Retired Members: €50.00

  Students: €80.00

  BACKGROUND INFORMATION

  This session will provide an overview of the fundamental principles of taxation in Malta, through which we will determine how companies registered in Malta are brought to tax in line with the Income Tax Act. We will look into the different components that play a part in determining the chargeable income of an entity which will be subject to tax in Malta.

  Specific topics to be covered during the sessioN

  • Basis of taxation for companies registered in Malta.
  • The difference between income and capital
  • Badges of trade linking to classification of active and passive income.       
  • Overview of the exemptions and deductions applicable under Maltese law.

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  MIA Members should attend these sessions to grasp the basic principles of taxation for corporate entities established in Malta, with a specific focus on international entities which are entitled to claim tax refunds and also apply for fiscal consolidation.

  Target Audience
  

  This course is targeted for accountants, lawyers as well as students who are pursuing or intend to pursue a career in direct taxation. It is also ideal for individuals who would like to obtain a better understanding of how corporate entities are taxed in Malta.

  SPEAKERS' PROFILES

  Markita Falzon is a Certified Public Accountant and Tax Leader at Zampa Debattista. She has been specialising in direct taxation since 2015. She has vast experience in corporate and personal tax compliance, succession planning, company restructurings and reorganisations and is also involved in tax advisory matters mostly related to domestic legislation. Markita is a member of the Malta Institute of Accountants and the Malta Institute of Taxation. She also forms part of the Malta Institute of Accountants, Direct Tax Committee.

  Luke Aquilina is a Tax & Transfer Pricing Senior Team Leader at Zampa Debattista. He completed his ACCA, followed by an Advanced Diploma in International Taxation from the Chartered Institute of Taxation. He recently completed the Advanced Professional Certificate with the International Bureau of Fiscal Documentation (IBFD) and is currently sitting for the Vienna Certificate in Transfer Pricing with the Vienna University of Economics and Business. Luke used to focus on corporate income tax, helping clients from diverse industries both locally and internationally. However, he has since shifted his primary specialisation to encompass both local and international Transfer Pricing matters.

  EVENT CPE COMPETENCies9

  3 Core

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24057 - The Tax Treatment of the Aviation Industry (Online)

  • When
    2 Jul 2024
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00

  Sessions Time: 09:15 - 12:30 (with a 15 min break)
  Speaker: Mr Robert Attard
  Venue:   Online Webinar
  

  Participation Fees 
  MIA Members: €40.00

  Non-MIA Members: €75.00

  Retired Members: €20.00

  Students: €30.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  Maltese tax law contemplates ad hoc provisions relating to the tax treatment of income from aviation activities. Similarly, double tax treaties based on the OECD Model ring fence the aviation sector. Special provisions relating to air transport are contemplated in the VAT act too. Even the tax and social security treatment of personnel employed in the aviation sector is regulated by specialized rules. Recent developments occurring at EU level add to the complexities governing the sector. The webinar will briefly analyse all tax rules pertinent to the aviation sector. 

  Specific topics to be covered during the sessioN

  • Provisions in the Income Tax Act tackling aviation

  • International tax rules governing aviation
  • VAT rules pertinent to air transport 
  • EU developments relevant to the sector 

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  Whether you are working in the aviation industry, or servicing a client within this industry, it is critical that you have a good understanding of the specific taxation rules that apply while also remaining up to date on the relevant tax-related developments.

  SPEAKER'S PROFILE

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

  EVENT CPE COMPETENCies
  

  3 Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24036 - IAS 38 Intangible Assets (Online)

  • When
    3 Jul 2024
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00

  Sessions Time: 09:15 - 12:30 (with a 15 min break)
  Speaker: Mr Kevin Vassallo
  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

  IAS 38 Intangible Assets outlines the accounting requirements for intangible assets, which are defined as non-monetary assets without physical substance but which are identifiable, being either separable or alternatively arising from contractual or other legal rights. Intangible assets meeting the relevant recognition criteria are measured initially at cost and subsequently either at cost less accumulated amortisation and impairment losses (if any) or else using the revaluation model. The revaluation model however may only be adopted if fair value can be determined by reference to an active market. Such active markets are expected to be uncommon for intangible assets but examples where these exist may include production quotas, fishing licences taxi licences.
  Amortisation is calculated on a systematic basis over the useful life of the asset (unless an asset has an indefinite useful life such as purchased goodwill in a business combination, in which case amortisation does not apply).
  IAS 38 was revised in March 2004 and applies to intangible assets acquired in business combinations occurring on or after 31 March 2004, or otherwise to other intangible assets for annual periods beginning on or after 31 March 2004. Subsequent developments occurred in 2008/9 as part of the improvements project to IFRSs, in 2013 as a result of annual improvements  and finally in 2014 by way of clarification of acceptable methods of depreciation and amortisation.

  Specific topics to be covered during the sessioN

  • Objective and scope of the standard

  • Key definitions

  •  Recognition

  • Initial measurement

  • Measurement subsequent to acquisition

  • Classification based on useful life

  • Subsequent expenditure

  • Disclosure requirements

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  Members and non-members as well as advanced accounting students will find the contents of this seminar useful within the context of their development and understanding of the complexity of intangible assets. The seminar will assist them in obtaining a better insight of the measurement and recognition criteria together with the disclosure requirements necessary for a user’s proper understanding of intangible assets and the impact that these resources may have on an entity’s present position and likely future performance.

  Target Audience

  This seminar is intended for accounting professionals and student accountants who practice in industry as well as those pursuing a career in auditing.

  SPEAKER'S PROFILE

  Kevin is a certified public accountant by profession who holds a post-graduate degree in the science of finance. He is currently Chief Officer Treasury and Projects at the Malta Development Bank, having previously occupied the post of Director Finance at the MFSA. Prior to that, he was a senior executive at the Central Bank of Malta for 28 years where he gained valuable experience in accounting, internal audit, human resources management, portfolio management and risk management. He has been lecturing and delivering CPE seminars for the past 25 years. His areas of expertise include accounting and financial management and he has in the past lectured in related subjects for ACCA, ACA and various MBA programmes.

  EVENT CPE COMPETENCies
  

  3 Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24053.2 - Tax accounts and the tax payment and refund mechanism (Online)

  • When
    4 Jul 2024
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00

  Sessions Time: 09:15 - 12:30 (with a 15 min break)
  Speakers: Ms Markita Falzon, Mr Luke Aquilina

  Venue:   Online Webinar
  

  Participation Fees 
  MIA Members: €110.00

  Non-MIA Members: €215.00

  Retired Members: €50.00

  Students: €80.00

  BACKGROUND INFORMATION

  Malta operates a full imputation system of taxation whereby, upon a dividend distribution, the immediate shareholders receive a full credit of the tax paid on the distributable profits at the level of the distributing company. The full imputation system is accompanied by the tax refund mechanism, in respect of which following a distribution of profits in favour of the shareholders, the same they are entitled to claim a refund of the Malta tax which was paid at the level of the distributing company. The nature and source of the income should be taken into consideration to determine the amount of refund which the shareholder can claim. The tax refund system can reduce the effective tax rate from 35% to 5%.

  Specific topics to be covered during the sessioN

  • General overview of the Maltese tax refund mechanism and the full imputation system.
  • Analysis of the different tax accounts linked to the specific tax refunds as provided for under the Income Tax Management Act.

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  MIA Members should attend these sessions to grasp the basic principles of taxation for corporate entities established in Malta, with a specific focus on international entities which are entitled to claim tax refunds and also apply for fiscal consolidation.

  Target Audience
  

  This course is targeted for accountants, lawyers as well as students who are pursuing or intend to pursue a career in direct taxation. It is also ideal for individuals who would like to obtain a better understanding of how corporate entities are taxed in Malta.

  SPEAKERS' PROFILES

  Markita Falzon is a Certified Public Accountant and Tax Leader at Zampa Debattista. She has been specialising in direct taxation since 2015. She has vast experience in corporate and personal tax compliance, succession planning, company restructurings and reorganisations and is also involved in tax advisory matters mostly related to domestic legislation. Markita is a member of the Malta Institute of Accountants and the Malta Institute of Taxation. She also forms part of the Malta Institute of Accountants, Direct Tax Committee.

  Luke Aquilina is a Tax & Transfer Pricing Senior Team Leader at Zampa Debattista. He completed his ACCA, followed by an Advanced Diploma in International Taxation from the Chartered Institute of Taxation. He recently completed the Advanced Professional Certificate with the International Bureau of Fiscal Documentation (IBFD) and is currently sitting for the Vienna Certificate in Transfer Pricing with the Vienna University of Economics and Business. Luke used to focus on corporate income tax, helping clients from diverse industries both locally and internationally. However, he has since shifted his primary specialisation to encompass both local and international Transfer Pricing matters.

  EVENT CPE COMPETENCies9

  3 Core

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24044 - PPE And Investment Property Under GAPSME (Online)

  • When
    5 Jul 2024
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00

  Sessions Time: 09:15 - 12:30 (with a 15 min break)
  Speaker: Mr Paul Zammit
  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

  Entities may own material tangible assets that they expect to use for more than one period. Such tangible assets could be held for a variety of purposes, such as for operations, for administration, for rental to others or for capital appreciation.
  Such tangible assets may meet the definition of PPE (Property, Plant and Equipment) or investment property.
  This session will cover the accounting considerations, and treatment for PPE and investment property, under both GAPSME and IFRS.
  During the session, we’ll also cover several challenging areas that may be encountered by accounting professionals in practice.

  Specific topics to be covered during the sessioN

  • In the session’s introduction, we’ll cover the meaning of PPE and investment property, the fact that classification is driven by purpose and the reason why we capitalise.

  • Part two of the session will be dedicated to PPE. We’ll cover the general accounting principles to be applied for PPE under both IFRS and GAPSME, from the moment that PPE is initially recognised up to the point of eventual derecognition of the asset.

  • The third part of the session, related to investment property, will be similar in some ways to the previous one, but will also include some special considerations, such as the differences between IFRS and GAPSME treatment for investment property, the situations where the classification as PPE or investment property is not that clear, and the correct accounting treatment when there is evidence of a change in purpose.

  • In part four of the session, we’ll delve into some of the complexities faced by professionals in relation to PPE and investment property in practice.

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  Members should attend both if they encounter challenges when accounting for PPE and investment property, and also if they would like a general refresher about the topic.

  Non-members should attend if they are studying accounting or if they are users of financial statements that want to understand better the meaning of disclosures relating to PPE and investment property.

  
  

  Target Audience

  This session is mainly targeted towards accounting professionals, but it will be also of great value to accountancy students.

  SPEAKER'S PROFILE

  Mr Paul Zammit is a financial reporting specialist at NM Group. Paul graduated in accounting at the University of Malta in 2008. Paul started his career in auditing, and switched to accountancy in 2012. Since 2017, Paul has specialised in financial reporting (IFRS and GAPSME). During the last seven years, Paul has been involved in several financial reporting advisory engagements and has also accumulated significant experience in lecturing financial reporting papers (including ACCA and ACA). Paul is currently a member of the MIA financial reporting committee.

  EVENT CPE COMPETENCies
  

  3 Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24045 - Artificial intelligence and its regulation under the AI Act (Online)

  • When
    9 Jul 2024
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Dr Gianluca Busuttil
  Venue:   Online Webinar

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

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  The EU 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.

  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 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.

  Speaker's Profile

  Dr Gianluca Busuttil is a senior manager within the Tax team at Deloitte Malta, specialising in AML/CFT and related areas of regulation. Since joining Deloitte, Gianluca has advised on AML/CFT considerations applicable to circumstances pertaining to potential tax crimes, and on the ML/TF risk exposure of high-profile persons within the Maltese gaming ecosystem.

  EVeNT CPE COMPETENCies

  
  

  3  Professional

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24056 - Vat and the Finance Industry (Featuring Cesop Considerations) (Online)

  • When
    10 Jul 2024
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

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

  In the realm of financial services, Value Added Tax (VAT) introduces unique considerations. Unlike any other areas, financial services involve complex transactions that can span borders. This poses challenges in determining the appropriate VAT treatment for various financial activities. Moreover, this may lead to inconsistencies and complexities for multinational financial institutions operating in multiple countries. Due consideration must also be taken on the rise of digital finance and cross-border transactions further complicates VAT compliance for financial service providers, requiring careful navigation of evolving regulatory landscapes and international tax frameworks. Indeed, this session will also focus on the new local 12% VAT rate focusing on aspects of certain financial transactions and the new CESOP requirements. 

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSIOn

  • Refreshing VAT Core Principles

  • VAT and the Financial Services:

  • Introduction

  • Analysing the VAT exemption through Case Studies

  • Analysing the new 12% VAT Rate in relation to Financial Services   (including going through new guidelines)  

  • Eligibility for Input Tax Claim & Partial Attribution

  • CESOP: A Walkthrough

  • Other Considerations related to the Financial Industry
    

  • Practical Case Study

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  Interested parties should attend this session to gain crucial insights into VAT and its implications for the finance industry. By understanding VAT regulations and compliance requirements specific to financial services, the participants can ensure accurate financial reporting, manage VAT impacts on financial statements, and optimise VAT efficiency while minimising tax liabilities. This is most especially in light of  the new 12% VAT rate & CESOP Requirements

  TARGET AUDIENCE

  Auditors, Accountants, Students, Financial Industry Specialists, Tax Lawyers

  Speaker's Profile

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

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24053.3 - Fiscal Unity (Online)

  • When
    12 Jul 2024
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00

  Sessions Time: 09:15 - 12:30 (with a 15 min break)
  Speakers: Ms Markita Falzon, Mr Luke Aquilina

  Venue:   Online Webinar
  

  Participation Fees 
  MIA Members: €110.00

  Non-MIA Members: €215.00

  Retired Members: €50.00

  Students: €80.00

  BACKGROUND INFORMATION

  The Consolidated Group (Income Tax) Rules came into effect for financial periods starting on or after January 1, 2019. This session will explore both theoretical and practical aspects of these rules. The theoretical aspect of this course will focus on the details of subsidiary legislation and the guidance provided by tax authorities over the years. Furthermore, this session will delve into practical considerations, examining the challenges encountered when dealing with consolidated tax groups.
  

  Specific topics to be covered during the sessioN

  • Analysis of key definitions specified within the Subsidiary Legislation + Guidance issued by the Tax Authorities
  • Practical implications in relation to registering and exiting a fiscal unit.
  • Practical examples in relation to computing the effective tax rate of the company.
  • Information with respect to the preparation of the consolidated income tax return

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  MIA Members should attend these sessions to grasp the basic principles of taxation for corporate entities established in Malta, with a specific focus on international entities which are entitled to claim tax refunds and also apply for fiscal consolidation.

  Target Audience
  

  This course is targeted for accountants, lawyers as well as students who are pursuing or intend to pursue a career in direct taxation. It is also ideal for individuals who would like to obtain a better understanding of how corporate entities are taxed in Malta.

  SPEAKERS' PROFILES

  Markita Falzon is a Certified Public Accountant and Tax Leader at Zampa Debattista. She has been specialising in direct taxation since 2015. She has vast experience in corporate and personal tax compliance, succession planning, company restructurings and reorganisations and is also involved in tax advisory matters mostly related to domestic legislation. Markita is a member of the Malta Institute of Accountants and the Malta Institute of Taxation. She also forms part of the Malta Institute of Accountants, Direct Tax Committee.

  Luke Aquilina is a Tax & Transfer Pricing Senior Team Leader at Zampa Debattista. He completed his ACCA, followed by an Advanced Diploma in International Taxation from the Chartered Institute of Taxation. He recently completed the Advanced Professional Certificate with the International Bureau of Fiscal Documentation (IBFD) and is currently sitting for the Vienna Certificate in Transfer Pricing with the Vienna University of Economics and Business. Luke used to focus on corporate income tax, helping clients from diverse industries both locally and internationally. However, he has since shifted his primary specialisation to encompass both local and international Transfer Pricing matters.

  EVENT CPE COMPETENCies9

  3 Core

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24048 - VAT Exemptions (Online)

  • When
    16 Jul 2024
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

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

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

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  The EU VAT Directive 2006/112/EC  provides for various VAT exemptions which are transposed into the Fifth Schedule to the Maltese VAT Act Cap.406 of the Laws of Malta applicable to particular supplies of goods and services. The session will focus on the main VAT exemptions primarily:

  • Exemptions with credit,

  • Exemptions  Without Credit

  • Exempt Intra community Acquisitions

  • Exempt importation

  During the session we will discuss mainly the conditions and respective criteria which need to be satisfied in order for such exemptions to apply including the effect on the right of refund too. The importance is primarily two-fold; on one side one needs to ensure that the exemptions are only applied when all the applicable conditions are satisfied, hence avoiding under declaring any output VAT (with the respective implications of penalties and interest). On the other hand it is equally important to be aware of the applicability of the exemptions, which if not identified in a  timely manner might lead to the un-necessary imposition of VAT when not essentially required, hence potentially leading to over-charging on certain supplies with the respective implications on competitiveness.  

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Background Information

  • Exemptions with credit

  • Exemptions  Without Credit

  • Exempt Intra Community Acquisitions

  • Exempt Importations

  Why is the session of relevance to our members?

  Attendance is encouraged in order for participants to understand when VAT is due to be charged or not due to the applicability of a VAT Exemption (hence avoiding charging/self-charging VAT when there is an opportunity not to) and at the same time making sure that VAT Exemptions are not interpreted and applied incorrectly as it might prove to be costly. More importantly, the session will explain the theoretical basis and the respective practical implementation of VAT Exemptions enabling the participants to understand which are those factors/provisions which determine whether a supply is exempt or not any why. As always, active participation and questions from participants are encouraged and 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 VAT Exemptions. It is also ideal for newcomers in the respective sectors who have an opportunity to get a very good theoretical and practical understanding of the main applicable VAT Exemptions and how (and when) these are applied in practice.

  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.

  Show details
• M24034 - The Compliance Monitoring Programme and Regulatory Reporting (Online)

  • When
    17 Jul 2024
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00

  Sessions Time: 09:15 - 12:30 (with a 15 min 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

  In an era of heightened regulatory scrutiny, ensuring compliance is paramount for businesses. Our webinar on "The Compliance Monitoring Programme and Regulatory Reporting" addresses the core elements of effective compliance management. From understanding the critical role of compliance officers to exploring the intricacies of ongoing reviews, report creation for senior management, and meeting regulatory reporting requirements, this webinar is tailored to provide professionals with practical insights and strategies.
  

  Specific topics to be covered during the sessioN

  • The Role of the Compliance Officer

  • The Aim and Characteristics of the Compliance Monitoring Programme

  • Good Practices When Carrying Out Ongoing Reviews

  • Drawing Up Reports to Present to Senior Management

  • Regulatory Reporting Requirements

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  The session is a great opportunity for all individuals to gain insight into the pivotal role of compliance officers, and gain practical insights into effective compliance monitoring and regulatory reporting—essential knowledge for professionals looking to enhance their expertise and contribute to organisational success in a regulated environment.

  Target Audience

  Corporate Service Providers and their officials, Compliance Officers, prospective CSPS and financial and legal professionals assisting CSPs.

  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
  

  3 Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24059 - Financial Fraud: Means and motivation (Online)

  • When
    23 Jul 2024
  •  
    09:30 - 11:30
  • Location
    Online Webinar

  Register

  Registration Time:09:15
  Sessions Time: 09:30- 11:30  No Break
  Speakers: Ms Rebekah Barthet & Mr Ian Bugeja
  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

  In this webinar we will give an overview of various fraud typologies and explore different types of financial fraud and the conditions that are usually present for fraud to occur.

  We will be addressing the following key questions:

  • Who commits fraud?

  • Why do seemingly intelligent, loyal and reputable individuals engage in fraudulent activities? • What conditions are necessary for fraud to take place?

  • Which employees or departments present the greatest fraud risk?

  • How do fraudsters conceal their schemes?

  • How long do fraud schemes last before detection

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Discover the latest fraud trends and statistics
  • Explore white collar crime and different fraud types
  • Uncover the behavioural traits and characteristics of a fraudster
  • Analyse the organisation’s role in addressing unethical behaviour
  • Learn to use the fraud triangle as a tool for identifying fraud risk

  Why is the session of relevance to our members?

  Participants will gain insights into the motives behind financial fraud. Understanding these motivations equips participants with the knowledge to anticipate and identify typologies of fraudulent behaviour effectively
  

  Target Audience

  This webinar is targeted to individuals keen on understanding the means and motivations behind financial fraud, including accountants, internal auditors, external auditors, risk management professionals and business owners
  

  Speakers' Profiles

  Rebekah Barthet: Rebekah is an Associate Director within the Business Advisory Department at Mazars in Malta. Rebekah is involved in various investigations and special assignments relating to financial crime whereby assistance is provided to Judicial and Competent Authorities. Rebekah holds an MSc in Forensic Accounting and is accredited with the ACAMS certification. She is a certified public accountant, holding a practicing certificate in auditing and a member of the Malta Institute of Accountants. Rebekah is also a visiting lecturer at the University of Malta.

  Ian Bugeja: Ian is a Financial Crime Risk & Compliance Manager at Mazars in Malta. He is responsible for the provision of AML/CFT internal audits, effectiveness reviews of subject persons’ control frameworks and designing and developing risk-management tools and methodologies in the ambit of financial crime. He also assists clients in drawing up remedial action plans following supervisory visits. Ian is also involved in projects instituted by Competent Authorities including the analysis and review of complex corporate structures and transactions. As a forensic accountant, Ian has contributed to various forensic investigations as part of a team of court appointed experts. Ian holds an MSc in Forensic Accounting and is accredited with the ACAMS certification. He is also a visiting lecturer at the University of Malta. 

  EVeNT CPE COMPETENCies

  2 Core

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24063 - Time Management & Prioritisation Skills (Online)

  • When
    24 Jul 2024
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr Silvan Mifsud
  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

  Many Businesses leaders and professionals get caught in doing daily operational things, without focusing on more strategic matters. This leads to create a sensation of losing control, whereby all one does is react to an ever flowing “bucket” of things to do. A change in perspective is needed to regain control on one’s time and life. This is what this course is all about.
  

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Time Management – Mindframe & Philosophy

  • The Components of Time Management

  • Time Thieves or Time Wasters

  • Prioritisation – The powerful lessons from Stephen Covery

  Why is the session of relevance to our members?

  It is relevant for both members and non-members since one cannot always behave in an operational manner; in order to act strategically, one must be able to manage their time and set priorities.

  Target Audience

  Accountants and all other Professionals and anyone in a managerial, supervisory or leadership position

  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 holding various managerial and Director roles.  Silvan is presently working as a Director for Advisory Services at EMCS and is a Council Member and chairperson of the Family Business Committee at the Malta Chamber.

  EveNT CPE COMPETENCies

  
  

  3  Professional

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24051 - The implications of ISA 315 (Revised) on audits (Online)

  • When
    31 Jul 2024
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speakers: Ms Janis  Hyzler & Mr John Debattista
  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 revised ISA 315, Identifying and Addressing the risks of material misstatement, became effective in September 2019, bringing with it, among other things, an improved approach to addressing significant risks in audits, as well as much needed attention on risks emanating from the use of IT. While the standard became effective for audits beginning on or after 15 December 2021, challenges with respect to its application are still encountered.
  The objective of this course will be to explain the changes emanating from the revised ISA 315 standard as well as assess the factors that remain challenging with respect to its application for firms and sole practitioners to date.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • An overview of the main changes as a result of the revised ISA

  • The identification and assessment of risk, in line with the revised standard, including the identification and assessment of significant risks in audits

  • The 5 inherent risk factors including the spectrum of inherent risk

  • Documentation requirements

  • Practical examples on the application of the revised ISA 315 standard

  Why is the session of relevance to our members?

  The identification and assessment of risks in an audit of financial statements plays a vital role in ensuring an appropriate audit opinion is provided. While the revisions to ISA 315 provide us with improved guidance and tools for the identification and assessment of risk, failure to understand these revisions could result in an ineffective audit.
  

  Through participating in this event, the audience will grasp a better understanding of the revisions to ISA 315 along with the implications of such changes. This will enable participants to better identify and assess risks of material misstatements within their audits in order to address such risks accordingly
  

  Target Audience

  This session is targeted towards qualified and practicing auditors, as well as students working in audit, to enhance their knowledge and understanding on what is expected from them during the planning stages of an audit as a result of the revised ISA 315.

  Speakers' Profiles

  Janis Hyzler is a Certified Public Accountant and Registered Auditor, specializing mainly in audit and accounting.  She became a member of the Malta Institute of Accountants in 2011.
  Janis graduated from the University of Malta with a degree in Bachelor of Commerce in 2008 and a degree in Bachelor of Accountancy (Honours) in 2010.  She spent the first five years working within the audit service line of one of the Big 4 audit firms in Malta, also gaining overseas experience in Italy, Minneapolis, Philadelphia and Sydney, while working on a number of different industries.
  Janis joined Mint Finance in 2018, an accounting and audit firm that merged with Zampa Debattista on 1 January 2022.  She currently heads the technical and quality team at Zampa Debattista.

  John Debattista is a Certified Public Accountant and Registered Auditor. He is a founding partner at Zampa Debattista, heading the Audit and Assurance function as well as the firm’s Corporate Reporting Advisory team. Throughout his career, John has lectured numerous audit and financial reporting modules in the final stages of the ACCA and ACA qualifications for the ICAEW, Institute of Chartered Accountants in England and Wales. He has lectured the ACCA Diploma in IFRS (DipIFR) and has been a guest speaker during audit and financial reporting seminars organised by various institutes in Malta. His areas of specialisation include the financial services industry, the gaming industry, and the hospitality industry. He has worked in Zurich, Bucharest, Vienna, and London on several ad hoc assignments. 

  EveNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24046 - The Management Accountant: Managing the expectations of the various stakeholders (Online)

  • When
    3 Sep 2024
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

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

  Management accounting information plays a pivotal role in meeting the needs and expectations of the various stakeholders. By providing relevant and accurate data, accounting information enables stakeholders to make informed decisions, evaluate the efficiency of an entity, and engage effectively with the company. The use of appropriate management accounting techniques tailored to the organisation's activities and size enhances the usefulness of the information for stakeholders. Ultimately, the continuous development and ethical considerations in accounting practices are essential to address the diverse interests of stakeholders and ensure the usefulness of accounting information.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Internal and external stakeholders

  • Stakeholder value model

  • Understanding the needs of company stakeholders

  • What are the expectations of the various stakeholders?

  • Providing reliable accounting information to stakeholders

  • Ethical considerations

  • Case studies

  Why is the session of relevance to our members?

  This session aims to empower attendees with a comprehensive understanding of how the information provided by accountants plays a vital role for the diverse stakeholders within a company.

  Target Audience

  This session is designed for accounting professionals, equipping them with the knowledge and insights necessary to navigate the intricate expectations of diverse stakeholders within a company.

  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.

  Show details
• M24026 - Compiling the Income Tax Return for Companies (Online)

  • When
    25 Sep 2024
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

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

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

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  A practical session going through the tax return for Companies and discussing how best to compile it.  The seminar will focus on the most relevant and also new  Tax Return Attachments (TRAs.)

  Specific topics to be covered during the session

  • Completing the tax return for companies 

  • Discussing relevant TRAs such as Dividend, Interest and any new updates and changes for YA 2024.

  Why is the session of relevance to our members?

  Helps in completing the tax returns for companies

  Target Audience

  Accountants, tax practitioners and CFOs of companies

  Speaker's Profile

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

  EVENT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24062 - Accounting For Leases Under IFRS And GAPSME (Online)

  • When
    3 Oct 2024
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15

  Sessions Time: 13:30- 16:45  including a 15-minute break
  Speaker: Mr Paul Zammit
  Venue:   Online Webinar
  

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

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  This 3-hour online CPE session will cover the accounting considerations to be made by accounting professionals when accounting for a lease agreement. These considerations include, but are not limited to:

  • The applicable reporting framework.
  • The identification of a lease agreement (or an agreement containing a lease).
  • The type of party that the entity is to such agreement (in a basic arrangement, the entity would be either the lessee or the lessor).
  • The key information to extract from a lease agreement. 
  • The classification of the lease as an operating lease or a finance lease (when relevant).
  • The determination of the lease term.

  This session will also delve into the accounting treatment and mechanics of different types of leases under multiple reporting frameworks, and will address some of the complications that may be encountered by professionals when accounting for leases.

  Specific topics to be covered during the sessioN

  The session will be split in six main parts:
  1. Introduction to leases
  2. Lessee accounting under GAPSME
  3. Lessee accounting under IFRS
  4. Lessor accounting under GAPSME
  5. Lessor accounting under IFRS
  6. Complex arrangements

  WHY IS THE SESSION OF RELEVANCE TO OUR MEMBERS?

  Members, as well as accountants that are not members, will find it useful, within the context of their profession, to understand the mechanics of lease accounting under different reporting frameworks that apply locally. Other non-members that attend the session will be in a better position to understand financial statements of entities that were parties to lease arrangements during the periods being reported.

  Target Audience

  Accounting professionals and accountancy students.

  Speaker's Profile

  Paul Zammit is a financial reporting specialist at NM Group. Paul graduated in accounting at the University of Malta in 2008. Paul started his career in auditing, and switched to accountancy in 2012. Since 2017, Paul has specialised in financial reporting (IFRS and GAPSME). During the last six years, Paul has been involved in several financial reporting advisory engagements and has also accumulated significant experience in lecturing financial reporting papers (including ACCA and ACA). Paul is currently a member of the MIA financial reporting committee.
  

  EVENT CPE COMPETENCies

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24064 - Beyond Burnout: Strategies for Sustainable Wellbeing at Work (Online)

  • When
    18 Oct 2024
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Dr Natalie Kenely

  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 modern workplace presents a multitude of challenges, from demanding workloads to personal struggles. These stressors can lead to burnout, a state of emotional exhaustion, cynicism, and reduced effectiveness. Burnout is a growing concern, impacting not only employees' wellbeing but also organisational performance. This session takes a holistic approach, exploring how both individual and team-based strategies can prevent burnout and cultivate a thriving work environment.
  

  Specific topics to be covered during the session

  • Gain a comprehensive understanding of burnout, its causes, and its consequences.

  • Explore a systemic approach to fostering wellbeing in the workplace. 

  • Recognise the power of teamwork in preventing burnout and building resilience.

  • Develop practical strategies to build successful and supportive teams

  Why is the session of relevance to our members?

  Research consistently shows that employees who feel valued, supported, and engaged in meaningful work experience greater wellbeing and a stronger commitment to their organisation's goals. This translates into improved performance, innovation, and a more positive work environment for everyone. This session equips attendees, regardless of their role, with the knowledge and tools to create a workplace that prioritises both individual and team wellbeing.

  Target Audience

  This session is designed for accountants, firm members and managers, directors, and anyone interested in promoting wellbeing within their organisation. It is beneficial for both Malta Institute of Accountants members and non-members

  Speaker's Profile

  Dr Natalie Kenely is a Resident Senior Lecturer within the Faculty for Social Wellbeing, University of Malta. She was Head of the Department of Social Policy and Social Work between 2016 and 2020. She participated as panel member and keynote speaker on a number of conferences organized by the MIA. She has also delivered various CPE workshops to MIA. Her expertise includes management, leadership, emotional intelligence, wellbeing, resilience and self-care. Dr Kenely has presented her research in conferences both locally and abroad and has authored a number of articles and chapters on her areas of interest.
  

  EVENT CPE COMPETENCies

  
  

  3  professional

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M24061 - Management Accounts - Reporting to Business Owners (Online)

  • When
    27 Nov 2024
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr 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.

  Show details
• Unlimited CPE Bundle 2024

  • When
    31 Dec 2024
  •  
    00:00
  • Location
    Online Webinar

  Register

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

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

  Purchasing the CPE Unlimited Bundle Scheme will allow you to attend any virtual CPE events held between 1st January 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.

  
  

  
  

  Show details