Tag Archive for: Audit

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

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

Participation Fees

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

Background Information

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

Specific topics to be covered during the session

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

Target Audience

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

Speakers

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

Event CPE Competencies

3 Core

Webinars Terms and Conditions

Terms and conditions  apply

M26061 – Lessons learnt from Quality Assurance Unit inspection visits (Online)

Registration Time: 09:15
Session Time: 09:30 – 11:30 (No Break)
Speaker: Mr Roderick Falzon
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

The session explains common findings the QAU has identified when reviewing completed audit engagements, discussing key findings and observations from the Accountancy Board’s annual report and common pitfalls of SME audits. It then provides recommendations and solutions that sole practitioners and audit firms should implement.

Specific topics to be covered during the session

The session shall start off with a general background and changes effecting the profession. We shall then delve into the key visit findings, ISAs breaches and observations identified by the Quality Assurance Unit during inspection visits as well common pitfalls of SME audits. We shall then provide recommendations and solutions that sole practitioners and audit firms should take on-board and implement to address audit findings.

Target Audience

Sole practitioners providing audit services and audit firms (engagement partners, audit managers, team members, quality assurance consultants and sub-contractors).

Speaker’s Profile

Mr Roderick Falzon is a certified public accountant and holds a practicing certificate in auditing. He holds an ACCA professional qualification and is a fellow of the Malta Institute of Accountants. He also holds a B. Com (Hons) Management degree from the University of Malta. He worked for a number of years with one of the Big Four audit firms. Since 2014, he has been working as audit quality assurance reviewer in the Quality Assurance Unit within the Ministry for Finance where he performs quality assurance visits to sole practitioners and audit firms. He also participates in one of the colleges within the Committee of European Auditing Oversight Bodies.

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.

M26060.3 – Audit Field Work (Online)

MIA Audit Excellence Series in collaboration with Accountancy Board

Registration Time: 09:00
Session Time: 09:15 – 12:30 including a 15-minute break
Speakers: Mr John Debattista, Ms Theresa Ghersci & Mr Neil Maniscalco
Venue: Online Webinar

Participation Fees

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

Background Information

Building on previous sessions delivered by the Quality Assurance Unit, we will explore key weaknesses and recurring issues identified by the Quality Assurance Unit in relation to the above topics, together with practical solutions to enhance audit quality. We will also consider relevant findings and insights from regulators outside Malta to provide a broader perspective. In the case of ISA 570, Going Concern we shall briefly go through the salient changes in the standard which becomes effective for audits of periods beginning on or after 15 December 2026, with first-time application typically impacting 31 December 2027 year-end audits.

Specific topics to be covered during the session

– ISA 250 – Consideration of Laws and Regulations
– ISA 230 – Audit Documentation
– ISA 500 – Audit Evidence
– ISA 570 – Going Concern

Why is the session of relevance to our members?

This session offers a unique opportunity to gain practical, hands-on insights into some of the most critical and frequently challenged areas of audit work. By focusing on real-life examples attendees will better understand common pitfalls, strengthen their audit approach, and enhance compliance with auditing standards. This is a valuable session for anyone looking to improve audit quality, avoid recurring deficiencies, and stay aligned with regulatory expectations.

Target Audience

Audit practitioners at all levels, including partners, managers and audit seniors, and professionals responsible for audit quality, compliance and file reviews.

Speakers’ Profiles

John Debattista is a Certified Public Accountant and Registered Auditor with over 20 years of experience in audit and assurance. Following a decade in a mid-tier audit firm, he co-founded Zampa Debattista, where he led the Audit and Assurance function as well as the Corporate Reporting Advisory team. John has extensive teaching experience, delivering lectures on audit and financial reporting for final stages of ACCA and ACA qualifications through the ICAEW (Institute of Chartered Accountants in England and Wales). He has taught the ACCA Diploma in IFRS (DipIFR) and frequently speaks at audit and financial reporting seminars organized by various institutes in Malta. John also served as MLRO (Money Laundering Reporting Officer) in his previous firm, with a focus on AML compliance and risk management. His expertise spans the financial services, gaming, and hospitality sectors. He has worked internationally on specialized assignments in cities such as Zurich, Bucharest, Vienna, and London. In 2024, John joined Deloitte’s audit function to further his impact in the field.

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.