e-Library
All Notes
Guidance Note on Audit Exemption – Guidance Note on the Impact of Subsidiary Legislation 372.33 Audit Exemption Rules (Legal Notice 139 of 2025 Audit Exemption Rules) on practitioners. DOWNLOAD
MIA Note Regarding Employment Agencies Regulations DOWNLOAD
MIA Sustainability 01/23 – Introduction to the Corporate Sustainability Reporting Directive (CSRD) and Draft European Sustainability Reporting Standards (ESRS) DOWNLOAD
Audit 04/22 – MIA Guidance in relation to the risk based approach embedded in the requirements of ISQM 1 DOWNLOAD + ANNEX
Audit 01/22 – MIA European Single Electronic Format (ESEF) Guidance for auditors DOWNLOAD
Tech 01/21 – Fiscal Unit Consolidation Guidance DOWNLOAD
AUDIT 04/20 – ISA 540 (Revised) auditing accounting estimates and disclosures – 25/11/2020 DOWNLOAD
COVID19 01/20 – Guidance on agreed upon procedures (AUPS) DOWNLOAD
ACCOUNTING 02/20 – Communication in relation to the impact of covid-19 on accounting and reporting – detailed DOWNLOAD
AUDIT 03/20 – Communication in relation to the impact of covid-19 on auditing – detailed DOWNLOAD
Compliance with AML obligations during Covid-19 DOWNLOAD
AUDIT 02/20 – COMMUNICATION IN RELATION TO THE IMPACT OF COVID-19 ON AUDITING – HIGH LEVEL DOWNLOAD
ACCOUNTING 01/20 – COMMUNICATION IN RELATION TO THE IMPACT OF COVID-19 ON ACCOUNTING AND REPORTING – HIGH LEVEL DOWNLOAD
ACCOUNTING 02/17 IMPLEMENTATION GUIDANCE – CHANGES TO THE COMPANIES ACT DOWNLOAD
ACCOUNTING 01/17 IMPLEMENTATION GUIDANCE – GAPSME DOWNLOAD
TECH 01/14 GUIDANCE NOTES – INTERACTION BETWEEN THE AMENDMENTS TO IFRS 10, IFRS 12 AND IAS 27 REGARDING INVESTMENT ENTITIES AND THE SEVENTH DIRECTIVE DOWNLOAD
TECH 01/12 GUIDANCE NOTES – UCP DISCLOSURES UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND PRACTICE (GAAP) AND GENERALLY ACCEPTED AUDITING STANDARDS (GAAS), ISSUED BY THE MALTA INSTITUTE OF ACCOUNTANTS IN SEPTEMBER 2012 DOWNLOAD
TECH 01/11 Guidance Notes on Data Protection Issues arising when Transferring Audit Working Papers to Other Jurisdictions, issued by the Malta Institute of Accountants in November 2011 DOWNLOAD
TECH 01/10 Guidance Notes – Document Retention issued by the Malta Institute of Accountants in January 2010 to assist Members in public practice in the drafting of a document retention policy DOWNLOAD
TECH 01/07 Guidance Notes – Audit Reporting On Schedules A, C, D and E of the Capital Gains Rules DOWNLOAD
TECH 03/05 Practice Guide in Data Protection For Accountants and Auditors – The Data Protection Act 2001 (Chapter 440) DOWNLOAD
Risk Management Guidelines for Members in Public Practice DOWNLOAD