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• M26047 - The Role of IT Audits in Financial Reporting (Online)

  • When
    28 Apr 2026
  •  
    13:30 - 15:30
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30- 15:30  including a 15-minute break
  Speakers: Mr Ramon Cutajar, Ms Juliet Peneranda & Ms Glinda Salvador
  Venue:   Online Webinar

  Participation Fees 
  MIA Members: €28.00

  Non-MIA Members: €50.00

  Retired Members: €15.00

  Students: €20.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  In today’s digital audit environment, financial statements are only as reliable as the IT systems that produce them. To reflect this, ISA 315 (Revised) requires auditors to assess technology-related risks when identifying potential misstatements. This training session demonstrates how robust IT controls underpin the integrity of financial statements across industries. It equips participants with practical guidance on identifying key business processes and their supporting IT applications, determining when to involve an IT specialist, and recognizing where IT-related risks of material misstatement may arise.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  Attendees will explore IT general controls (ITGCs), IT application controls (ITACs), and IT-dependent manual controls (ITDMs), along with methods for assessing the reliability of information provided by the entity (IPE) and leveraging data analysis techniques for deeper audit insights. The session also covers strategies for addressing ineffective ITGCs, common IT control exceptions and their mitigating measures, and how to translate technical IT findings into their potential impact on financial statements. In addition, it examines frequent challenges encountered in IT audits and provides practical guidance on how to overcome them.

  Why is the session of relevance to our members?

  As the Malta Institute of Accountants continues to emphasize digital competency, this session bridges the gap between traditional bookkeeping and modern systems auditing. Participants will gain a clear methodology for assessing IT risks under the revised ISA 315, helping ensure audit files stand up to Quality Assurance reviews. Members will earn structured CPE hours, while non-members—including financial controllers, internal auditors, and IT managers—will gain valuable insight into what external auditors look for. By aligning internal IT protocols with financial reporting requirements, attendees can streamline the audit process, reduce year-end surprises, and ensure their organization’s digital infrastructure supports, rather than hinders, financial transparency. 

  Target Audience

  • External and internal auditors

  • Practicing accountants

  • Prospective accountancy students

  • Audit trainees and junior associates

  • Financial controllers and compliance officers involved in audit processes

  Speaker's Profile

  Ramon Cutajar is a Partner in the advisory division of his firm, where he leads engagements focused on IT systems and security reviews, cybersecurity assessments, and ICT Governance, Risk, and Compliance (GRC). Ramon brings a unique blend of financial acumen and technical insight to the field of IT audit and cyber risk management.
  A graduate of the University of Malta and a qualified ACCA accountant, Ramon began his career in 1999 in the hospitality sector. He is a Certified Public Accountant, a Certified Information Systems Auditor (CISA), and a Certified Information Systems Security Professional (CISSP), combining the audit discipline with advanced cybersecurity expertise.
  Ramon’s cross-functional background enables him to bridge the gap between technical teams and executive leadership, helping organizations strengthen their cyber resilience and meet regulatory expectations.

  Juliet joined Forvis Mazars as an IT auditor. Juliet has experience also as an Information Security Officer with 4+ years of experience developing and implementing security solutions in fast-paced environments. Skilled in auditing, data analytics, risk management, and incident handling.
  Juliet’s academic qualifications include CPA, CISA, PECB ISO/IEC 27001 Lead Auditor (exam passer), Certified in Cybersecurity (CC) and CompTIA Security+.

  Glenda recently joined Forvis Mazars as an IT auditor. Glenda worked as an IT Audit Manager for Big Four firm in the Philippines. She has obtained meaningful experience in Information Risk Management in External Audit, System Post-Implementation Review, Cybersecurity and Maturity Assessment, and Service Organizational Control (SOC 1 Type II). She also gained significant experience in Internal Audit for an Airline company.
  Glenda’s academic qualifications include Certified in Cybersecurity (CC) – ISC2, CISA and a Certified Public Accountant (Philippines),

  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.

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• M26031 - Consolidation Masterclass - A Nine Hour Package (Online)

  • Start
    13 May 2026
  •  
  • End
    27 May 2026
  •  
  • Schedule
    3 sessions
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speakers: Mr Neville Saliba, Mr John Debattista & Mr Thomas Zammit
  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

  This masterclass balances theoretical insights with practical application to equip participants with the necessary skills to determine when consolidation is required and execute the preparation of consolidation workings. The course aligns with the latest professional standards and regulatory requirements.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  SESSION 1 – Theory:

  This session provides a comprehensive overview of consolidation requirements in financial reporting, addressing:

  • Criteria for determining the need for consolidation.

  • Detailed discussion of the Companies Act and other relevant regulations.
  • Comparison between IFRS and GAPSME guidelines.
  • Resolving conflicts between different laws and regulations.
  • Key theoretical concepts such as the notion of control, goodwill, consolidated retained earnings and Non-Controlling Interest (NCI) will be discussed through practical applications.

  SESSION 2: Practice (Basic):

  This session covers basic consolidation techniques through case studies, exploring scenarios such as:

  • Consolidation processes for both wholly owned and partially owned subsidiaries, using both the share of net assets as well as the fair value method for the latter.

  • Specific situations involving subsidiaries as customers or suppliers.

  • Transactions involving the treatment of dividend distributions, acquisitions with deferred consideration, or acquired by granting the acquirer’s shares

  • The treatment of an acquired subsidiary of which asset fair values differ from carrying amounts.

  SESSION 3: Practice (Advanced):

  Focusing on advanced consolidation topics, this session includes:

  • Handling complex group structures.

  • Dealing with impairments, foreign exchange issues, and deferred tax challenges in consolidation.

  • Specific changes in ownership stakes and the implications for consolidation, focusing on the different considerations required for the accounting treatment of step-acquisitions and disposals.

  Why is the session of relevance to our members?

  Both MIA members and non-members will benefit from a comprehensive understanding of the triggers and processes of consolidation, with complex topics broken down into illustrative examples to enhance clarity and understanding.

  Target Audience

  The course is designed for accounting professionals and students focused on audit and financial reporting, offering essential tools and insights for advancing in these fields.
   

  Speakers' Profiles

  Neville Saliba joined Deloitte in 2024, bringing with him a wealth of expertise in IFRS advisory services, consolidations, and financial reporting framework conversions. After earning his Master’s in Accountancy from the University of Malta in 2020, Neville began his career in client accounting, which quickly evolved into a focus on accounting advisory. He has since supported corporate clients' Heads of External Reporting with complex IFRS and GAPSME challenges, alongside delivering tailored training programs. Passionate about advancing the accounting profession, Neville actively engages in industry discussions and frequently delivers lectures and CPE sessions on financial reporting topics.

  John Debattista brings over 20 years of experience in the audit and assurance field, with substantial expertise across various industries including gaming and financial services, particularly in asset management and the fund space. He managed his own audit firm, leading a team of over 100 specialists for 10 years, before taking on the role of Audit and Assurance Director at Deloitte. During his decade-long leadership, he oversaw numerous audits for large gaming companies and financial services institutions. John's expertise extends beyond auditing; he has specialized in financial reporting, with a focus on IFRS. He has led numerous IFRS-related assignments both locally and internationally, which included translations from other GAAPs, consolidations, the application of new standards, and providing technical advice on highly complex transactions. Additionally, John has been a lecturer for ACA and ACCA modules, covering both audit and corporate reporting papers.

  Thomas Zammit began his journey with Deloitte in 2014 as a student in the Deloitte Pathway Programme. Following the completion of his Master’s degree in Accountancy from the University of Malta, he transitioned into Deloitte Malta’s Audit service line. During this time, he gained invaluable experience leading audit engagements across the financial services sector, including insurance, asset management, and pensions.
  Building on this foundation, Thomas advanced into the role of technical IFRS specialist within Deloitte’s Assurance service line. In this capacity, he has provided advice on complex transactions under IFRS and GAPSME, authored in-depth technical memos and, more recently, has worked closely with C-suite executives on insurance undertakings to facilitate their transition to IFRS 17. His expertise also extends to the preparation of financial statements that ensure compliance with IFRS, GAPSME, and the requirements of IFRS 17 for insurance entities.

  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
• M26038 - Accounting for government grants (Online)

  • When
    23 Jun 2026
  •  
    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

  Government grants are a common feature in the Maltese business environment, particularly for small and medium-sized entities operating in manufacturing, services, tourism and other supported sectors. While such assistance often provides essential financial support, the accounting treatment is not always straightforward and requires careful judgment.
  Under IFRS Accounting Standards, government grants are primarily addressed by IAS 20 ‘Accounting for Government Grants and Disclosure of Government Assistance’, while GAPSME includes its own requirements that are largely aligned in principle with IFRS, except for some specific cases.
  This session aims to provide participants with a structured and practical understanding of how government grants should be accounted for under both frameworks, focusing not only on the technical requirements but also on the professional judgements that arise in practice.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Definition and scope of government grants and government assistance

  • Accounting for grants related to income

  • Accounting for grants related to assets

  • Presentation in the statement of financial position and statement of profit or loss

  • Disclosure requirements under both frameworks

  • Key differences between IFRS and GAPSME

  • Common practical issues and pitfalls encountered in practice

  Why is the session of relevance to our members? 

  Government grants can have a material impact on an entity’s financial performance and financial position. Incorrect recognition or presentation may lead to misleading results, regulatory scrutiny, or audit challenges.
  This session will help members strengthen their technical understanding of the applicable standards while developing the confidence to apply judgement in real-life scenarios. Participants will benefit from practical insights into how government grants are assessed, recognised, and explained in financial statements prepared under IFRS and GAPSME, supporting higher-quality financial reporting and more robust professional decision-making.

  Target Audience

  Practicing accountants, auditors, finance professionals, and other practitioners involved in the preparation, review, or interpretation of financial statements under IFRS or GAPSME. Accounting students may also find this session beneficial.

  Speaker's Profile

  Paul Zammit is a Certified Public Accountant specialising in International Financial Reporting Standards and GAPSME legislation. Since 2017, Paul has focused on technical accounting research and engagements, including advisory projects and the review of financial statements for compliance with Maltese regulations. He is a member of the Malta Institute of Accountants’ Financial Reporting Committee and has contributed to key initiatives, including the 2024 amendments to GAPSME. Paul has been lecturing in financial reporting since 2018, delivering training to ACCA and ACA students, as well as CPE-accredited sessions for professionals across various firms and institutions. Today, as a sole practitioner, Paul focuses mainly on technical accounting services — advisory, compliance, lecturing, and coaching — combining strong subject-matter expertise with a practical, people-focused approach

  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
• M26056 - Asset Impairment: Principles, Judgement And Practical Application Under IFRS And GAPSME (Online)

  • When
    24 Jul 2026
  •  
    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 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

  Assets recognised in the statement of financial position are expected to generate economic benefits for the entity in the future. However, circumstances may arise where the carrying amount of an asset is no longer recoverable due to changes in market conditions, technological developments, operational performance, or other internal and external factors.
  IAS 36 ‘Impairment of Assets’ establishes the principles that entities must follow to ensure that assets are not carried at amounts higher than their recoverable amount. The standard requires entities to assess whether there are indicators that assets may be impaired and, where necessary, estimate the recoverable amount of those assets. In a few specific instances, such estimation is made annually and irrespective of whether there are indicators of impairment.
  Similar principles are also included in GAPSME, meaning that impairment assessments are relevant for a wide range of entities operating in the Maltese business environment.
  This session aims to provide participants with a structured and practical understanding of the impairment framework under IAS 36 and the equivalent requirements in GAPSME. The focus will be on understanding how impairment indicators are assessed, how recoverable amounts are determined, and how impairment losses are recognised and presented in financial statements.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  The following topics will be covered during this three-hour CPE (not necessarily in the below order):

  • Overview and objectives of IAS 36 ‘Impairment of Assets’

  • Indicators of impairment and when an impairment test is required

  • Determining the recoverable amount of an asset

  • Value in use and fair value less costs of disposal

  • Identification and testing of cash-generating units

  • Allocation of impairment losses to assets within a cash-generating unit

  • Reversal of impairment losses and the related limitations

  • Special considerations relating to goodwill and intangible assets

  • Common practical issues encountered when applying impairment assessments

  Why is the session of relevance to our members? 

  Impairment assessments often involve significant judgement and estimation, particularly when determining future cash flows, discount rates, and the recoverable amount of assets or cash-generating units. Incorrect impairment assessments may lead to assets being overstated in financial statements, potentially resulting in misleading financial information or audit challenges.
  This session will help members strengthen their understanding of the impairment framework while developing greater confidence in performing or delegating impairment assessments in practice. Participants will gain practical insights into how impairment indicators are evaluated, how recoverable amounts are calculated, and how impairment losses should be recognised and disclosed in financial statements prepared under IFRS and GAPSME.

  Target Audience

  Practicing accountants, auditors, finance professionals, and other practitioners involved in the preparation, review, or interpretation of financial statements prepared under IFRS or GAPSME. Accounting students and professionals wishing to strengthen their understanding of impairment principles may also find this session beneficial.
  

  Speaker's Profile

  Paul Zammit is a Certified Public Accountant specialising in International Financial Reporting Standards and GAPSME legislation. Since 2017, Paul has focused on technical accounting research and engagements, including advisory projects and the review of financial statements for compliance with Maltese regulations. He is a member of the Malta Institute of Accountants’ Financial Reporting Committee and has contributed to key initiatives, including the 2024 amendments to GAPSME. Paul has been lecturing in financial reporting since 2018, delivering training to ACCA and ACA students, as well as CPE-accredited sessions for professionals across various firms and institutions. Today, as a sole practitioner, Paul focuses mainly on technical accounting services — advisory, compliance, lecturing, and coaching — combining strong subject-matter expertise with a practical, people-focused approach

  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