Upcoming events

Switch to Calendar View

• M25043 - Upcoming changes to IFRS (Online) - A 2 Day Session

  • Start
    13 Jun 2025
  •  
  • End
    20 Jun 2025
  •  
  • Schedule
    2 sessions
  • Location
    Online Webinar

  Registration is closed

  Registration Time: 09:00
  Sessions Times: 09:30 - 11:30
  Speaker: Mr David Leone Ganado
  Venue:   Online Webinar

  Participation Fees 
  MIA Members: €56.00

  Non-MIA Members: €100.00

  Retired Members: €30.00

  Students: €40.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  The IASB regularly publishes new standards and/or issues amendments to existing standards. Subject to being endorsed by the EU as applicable, there are various pronouncements becoming effective for financial periods commencing on or after 1 January 2025, 2026 and 2027. By mixing theory with practical examples, this seminar will take a look at these pronouncements, with a particular focus on two new standards, IFRS 18 and IFRS 19. Other topics that will be addressed in lesser detail include amendments to IAS 21, IFRS 9 and IFRS 7, as well as the Annual Improvements that were issued in 2024.

  Why is the session of relevance to our members?

  The seminar will better equip both preparers and auditors to prepare for the future changes, putting them in a better position to assess what impact (if any) the future requirements will have on the financial statements that they have involvement with, and to hold discussions with their stakeholders.
  

  Target Audience

  Auditors and accounting professionals, students and anyone with an interest in keeping abreast of the latest developments from the IASB

  Speaker's Profile

  David 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 14 years of experience in delivering seminars on financial accounting. He is a fellow of the MIA and ACCA, holds a CPA warrant, and has recently set up Accounting Advice by David Leone Ganado.
  

  EVeNT CPE COMPETENCies

  
  

  4  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
• M25049 - Audit considerations for funds (Online)

  • When
    19 Jun 2025
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speakers: Mr John Debattista & Mr James 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

  Malta has established itself as a strong jurisdiction for investment management and funds, with a mature regulatory environment and reporting obligations for funds. The session will encompass the year-end reporting obligations of funds and the aspects involved in auditing funds in Malta. This will include the different types of funds in Malta, the various parties involved in a fund and their respective role during the audit; to the audit procedures performed by auditors and the key deliverables to be filed with the Regulator.
  

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  1. Types of local funds
  2. Structure of funds
  3. Parties involved in funds
  4. Typical information flow in funds
  5. Key documents in funds
  6. Typical classes of transactions, account balances and disclosures in a fund
  7. Audit procedures generally performed to address the typical classes of transactions, account balances and disclosures
  8. Different types of investments and the fair value hierarchy
  9. The Annual Fund Return
  10. The key deliverables at the end of the audit

  Why is the session of relevance to our members?

  Members and non-members with a general interest in funds and more specifically the year-end reporting obligations of funds are encouraged to attend, particularly if they are involved in the audit process.

  Target Audience

  The session will be of interest to anyone interested in funds and the year-end reporting obligations. This will mainly be relevant to auditors who might not be experienced in auditing funds, students interested in the fund sector in Malta, and administrators and investment managers which are involved in the year-end audit process and reporting obligations of funds.

  Speaker's Profile

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

  James Borg joined Deloitte as part of the Audit & Assurance department of Deloitte Audit Limited in 2018 after graduating as a qualified accountant from the University of Malta. At Deloitte, James has specialised in the financial services industry, particularly the banking sector, financial institutions, investment funds, investment managers and other financial service providers.
  James is a manager on the audits of a number of fund clients, from retail funds with Level 1 investments on the fair value hierarchy to professional funds with Level 3 investments on the fair value hierarchy.

  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
• The MIA Networking Event 2025

  • Start
    19 Jun 2025
  •  
    20:00
  • End
    20 Jun 2025
  •  
    01:00
  • Location
    Westin Dragonara Resort

  Register

  This year's MIA Networking Event, will be held on Thursday 19th June at Westin Dragonara, St. Julian's.

  The event will start at 20:00.

  Event is open for paid-up members only.
  

  Parking available at the Quarry & Merkanti Car Park on first come first served basis against payment.

  As an Institute, this year we are collecting donations in aid of The Malta Trust Foundation. Currently, the foundation's main project is  Dar Saura. 
  
  Should you wish to contribute via a donation, please refer to the below Banking Details:
  
  The Malta Trust Foundation
  IBAN: MT42BNIF14502000000010000520913
  Account: 10000520913
  Swift Code: BNIFMTMTXXX
  Description: MIA 

  The MIA Networking Event is being supported by Scope.

  Show details
• M25062 - VAT and Hospitality & Tourism sector (Online)

  • When
    25 Jun 2025
  •  
    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 
  MIA Members: €40.00
  Non-MIA Members: €75.00
  Retired Members: €20.00
  Students: €30.00

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  This session will give a detailed walkthrough of the current and future rules in respect to this sector. Indeed, The European Commission’s Vat In the Digital Age (“VIDA”) package which includes changes (the second pillar) impacting this industry. Moreover, discussions are under way for comprehensive legislative VAT package on tourism. This package aims to update several provisions of the VAT Directive that are especially important for the tourism industry. The initiative also seeks to align the sector's rules with the goals of the new EU Industrial Strategy. As a result, tourism is a key focus of the EU policy agenda, with top priority given to supporting its green and digital transition.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  1. Refresher on core principles of VAT
  2. Review of current rules addressing this topic, namely:
      a. The beneficial VAT rates related to the tourism sector & how to apply them
      b. Special Margin Scheme for Travel agents
      c. ECO Contribution
      d. Current situation in respect to the platforms of short term rental accommodation market
  3. Overview of
      a. The VIDA package (2nd Pillar) relating to: the Platform economy and short term rental accommodation  market
     b. the VAT Travel and tourism package, including:
           i. Specialised scheme for travel agents;
          ii. VAT rules on passenger transport;
          iii. Exemption on supply of goods to non-EU traveller
  4. Practical examples focusing on this industry

  Why is the session of relevance to our members?

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

  Target Audience

  Accountants, Accounting Students, VAT Advisors, Lawyers

  Speaker's Profile

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

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M25050 - Cash Usage - AML Implications (Online)

  • When
    26 Jun 2025
  •  
    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 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

  Cash remains a significant medium in both legitimate and illicit financial activities. Despite the rise of digital transactions, cash is still widely used due to its anonymity and ease of use. This webinar will delve into the implications of cash usage in the context of Anti-Money Laundering (AML) regulations, exploring how cash transactions can be monitored and controlled to prevent money laundering and other financial crimes.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  1. Overview of AML Regulations: Understanding the key AML laws and regulations, including the FIAU Guidance and its requirements.
  2. Risks Associated with Cash Transactions: Identifying the risks of money laundering and terrorist financing linked to cash usage.
  3. Monitoring and Reporting: Best practices for monitoring cash transactions and reporting suspicious activities, including the CBAR system.

  Why is the session of relevance to our members?

  Attending this webinar will provide valuable insights into the complexities of cash usage in the financial system and its implications for AML compliance. Participants will gain a deeper understanding of regulatory requirements, learn about effective monitoring and reporting techniques, and explore ways to mitigate risks. This session is essential for both members and non-members who want to stay ahead in the fight against financial crime and ensure robust AML compliance within their organisations.

  Target Audience

  This webinar is designed for compliance officers, financial crime specialists, risk management professionals, and anyone involved in AML compliance within financial institutions. It is also beneficial for legal professionals, auditors, and regulators who oversee AML practices.

  Speaker's Profile

  Dr. Elizabeth Sammut Borg, a seasoned lawyer and compliance specialist, currently holds the
  position of Money Laundering Reporting Officer (MLRO) and Compliance Officer for
  Investment Firms, CSP and Retirement Pension Scheme companies. Previously, Elizabeth
  headed the the compliance and legal division as Director of Legal and Compliance at Dixcart
  Management Malta Limited, serving also as MLRO and Compliance Officer on companies
  licenced to offer CSP and trustee services.
  As a dedicated compliance specialist, Elizabeth focuses on navigating the intricate landscape
  of anti-money laundering and counter-financing of terrorism regulations as well as specialising
  in regulatory compliance for CSPs and trustees. Her extensive experience extends to serving
  as MLRO for CSPs, Trustees, and Fiduciaries, as well as retirement pension schemes
  companies. Beyond her role, Elizabeth provides AML training and guidance contributing to
  the development and enhancement of compliance standards within the industry.
  Dr Borg graduated as a lawyer in 2010, subsequently reading Master’s Degree in International
  Criminal Law, with the United Nations Interregional Crime Institute in Turin. Before joining
  Dixcart, Elizabeth served as an employment law prosecutor and also worked at the Court of
  the European Union in Luxembourg, as a legal jurist in the research and documentation
  department

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M25073 - Tax and regulatory developments in crypto-asset regulation (Online)

  • When
    2 Jul 2025
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15- 12:30  including a 15-minute break
  Speakers: Dr Gianluca Busuttil  & Dr Timothy Borg Olivier
  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

  As the adoption of crypto-assets and distributed ledger technologies accelerates across industries, this session will provide a timely overview of the applicable tax and regulatory considerations, focusing particularly on the MiCA regulation and its scope, compliance requirements, and implications for issuers, service providers, and institutional investors.
  

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  This session will seek to provide the audience with a practical understanding of the key use-cases contemplated by MiCA; such as tokenization, stablecoins, asset-referred tokens, etc. The speakers will provide a high-level overview of the MiCA regulation and its tax and regulatory implications, focusing on key compliance obligations and the tax treatment of different crypto-asset categories within the European Union. The session will also include reference to global developments in crypto-asset regulation and how these compare to EU standards.

  Why is the session of relevance to our members?

  As the adoption of crypto-assets and distributed ledger technologies accelerates across industries, the EU’s Markets in Crypto-Assets (MiCA) Regulation is sweeping in a new era of crypto-asset regulation. Malta is well-placed, given its previous experience in the regulation of virtual financial assets (VFAs), however leading the industry in crypto-asset regulation will require a practical tax and regulatory understanding, as well as appreciation of the macroeconomic changes being driven by global developments in crypto-asset regulation.
  Tax expert Timothy Borg Olivier and regulatory expert Gianluca Busuttil will be unpacking the latest regulatory developments, tax considerations, and exploring how blockchain use-cases are being shaped by regulatory developments in the EU and beyond.

  Target Audience

  This session will be of interest to legal, compliance, and risk professionals working in financial services, within crypto-asset service providers, or otherwise in proximity to industries leveraging crypto-assets, and will generally be of relevance to any professionals that have keen interest in the regulation of developing technologies.

  Speaker's Profile

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

  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
• M25051 - Understanding Provisions and Contingencies In Financial Reporting (Online)

  • When
    9 Jul 2025
  •  
    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

  This CPE session shall cover how provisions, contingent liabilities and contingent assets are to be reflected in the financial statements of Maltese companies.
  Uncertainty is a defining challenge in financial reporting. Nowhere is this more evident than in the realm of provisions and contingencies, where uncertainty is not just a factor but a fundamental principle.
  During this session we will cover the basic theoretical principles outlined in IAS 37 ‘Provisions, Contingent Liabilities And Contingent Assets’ and GAPSME Section 17 ‘Provisions And Contingencies’, whilst applying them to several practical scenarios.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Provisions: recognition, measurement and disclosure considerations.
  • Contingencies: recognise, disclose or exclude?
  • Special considerations for practical situations such as decommissioning costs, warranties and restructuring
  • Recent, current and upcoming developments in relation to provisions and contingencies

  Why is the session of relevance to our members?

  Reasons for which members and non-members should attend this session may include:

  • Pursuing CPE hours.

  • Avoiding common pitfalls in this area of financial reporting and thus remaining compliant to IFRS and/or GAPSME and minimising risks.

  • Enhancing professional awareness and judgement, and knowing how to act and/or consult other experts, in such situations of uncertainty.

  • Understanding in more depth the meaning of the contents of an annual report.

  Target Audience

  This CPE is relevant for both IFRS and GAPSME preparers.
  Accountants, auditors, other finance professionals and accountancy students should find this CPE interesting and relevant.

  Speaker's Profile

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

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M25059 - Building Bridges: The Power of Effective Communication (Online)

  • When
    10 Jul 2025
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Ms Deborah Giordimaina
  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 seminar is designed to equip attendees with essential communication skills and a deeper understanding of relationship dynamics, particularly at the place of work. It aims to empower participants to bridge gaps in communication, build trust, and create a positive environment that fosters collaboration and mutual respect. By exploring key principles of effective communication, attendees will learn how to navigate challenging conversations, resolve conflicts constructively, and strengthen interpersonal connections.
  

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Verbal and non-verbal communication
  • Emotional intelligence
  • Active listening techniques
  • Providing and receiving feedback
  • Conflict resolution strategies
  • Assertiveness
  • Ethical challenges in communication
  • Relationship dynamics

  Why is the session of relevance to our members?

  This seminar is ideal for professionals who are committed to personal growth and wish to improve their interactions, both in the workplace and in their personal lives.

  Target Audience
  

  Open to all professionals across various fields.

  Speaker's Profile

  Deborah Giordimaina is a senior health psychologist, gestalt psychotherapist, and registered clinical supervisor with extensive experience in the mental health field. She has worked across various sectors, including psychiatric and community settings, providing therapeutic support to individuals facing mental health difficulties stemming from psychiatric or medical conditions. She has always had a keen interest in working with different population groups and throughout her career she has had the opportunity to work in the areas of child and adolescent mental health, education, and medical health. Deborah also lectures at the University of Malta.

  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
• M25068 - Practical Insights into Global Financial Crimes: Understanding predicate offences and transaction patterns (Online)

  • When
    16 Jul 2025
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Session Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Ms Marija Balciunaite 
  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

  Understanding transaction patterns linked to predicate offences is essential for all subject persons working to uphold Anti-Money Laundering (AML) standards. Recognizing typical movement of funds connected to crimes such as human trafficking, weapons smuggling, and drug trafficking allows institutions to detect suspicious activity at an early stage. This session will equip participants with practical insights into common red flags and transactional typologies associated with these crimes, strengthening their ability to detect, escalate, and report suspicious cases. By enhancing awareness of how illicit proceeds flow through the financial system, participants will be better positioned to disrupt criminal networks, protect their institutions from reputational and regulatory risk, and uphold the integrity of the financial system. Ultimately, a well-trained and vigilant workforce serves as a frontline defence against financial crime.
  

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  1. Understanding predicate offences and why they matter in the AML framework

  2. Overview of the most common predicate offences

  3. Recognizing how predicate offences generate illicit funds that flow into the financial system

  4. Review of transaction patterns: human trafficking, including child exploitation, drug trafficking, weapons sales

  5. Case studies

  Why is the session of relevance to our members?

  Attendees will gain critical insights into the transaction patterns and financial red flags associated with major predicate offences such as human trafficking, drug trafficking, and weapons sales. This knowledge will equip accountants and compliance professionals to better identify, assess, and respond to suspicious activities that may otherwise go undetected. By understanding these underlying crimes and their financial footprints, participants can significantly strengthen their due diligence and transaction monitoring practices, ensure robust compliance with AML obligations, and help safeguard their organizations from regulatory, legal, and reputational risks.

  Target Audience

  1. MLROs and designated employees

  2. Accountants and auditors

  3. Compliance officers

  4. Transaction monitoring specialists

  5. Compliance personnel working in banks, e-money institutions, and payment processors

  6. Business consultants and legal advisors

  Speaker's Profile

  Marija Balciunaite is a Senior Compliance Manager at Forvis Mazars. She holds ACAMS, ICA, CCI certifications and has previously worked for leading financial services companies such as PayPal and Western Union. Her diverse experience spans multiple jurisdictions, including Lithuania and Ireland. Marija now continues her professional journey in Malta, bringing a wealth of international expertise to her role.
  

  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
• M25066 - VAT Treatment of Insurance and other Financial Services (Online)

  • When
    17 Jul 2025
  •  
    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

  Insurance and other financial services are two thriving sectors of the Maltese economy which give rise to numerous transactions carried out by Maltese and foreign entities involved in these sectors. Such transactions are likely to trigger Maltese VAT implications in some shape or form including registration, compliance, chargeability, filing and other implications. Hence it is of utmost importance that one is aware of any Maltese VAT implications arising from such transactions to take the appropriate actions in a timely and correct manner. Failure to do so might prove to be costly resulting in potential incorrect pricing, under/over declaration of output/input VAT, late registrations/invoicing/filing and other implications.

  objectives of this session

  The objective of the session is to identify the main provisions in the Maltese VAT Act Cap.406 of the Laws of Malta and the EU VAT Directive 2006/112/EC applicable to these sectors and discuss the correct manner in which such provisions are to interpreted from a Maltese VAT perspective. To do so, apart from the respective legislations, reference will also be made to relevant CJEU Cases, VAT Department Guidelines, Council Implementing Regulations and other relevant literature.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Background Information (inc. Transaction types: Domestic vs Cross Border Transactions)

  • Taxable Person (inc. funds, holding companies, directorships,)

  • Goods or Services (inc. disbursements/recharge of costs)

  • Place of supply (inc. B2B vs B2C, Exceptions vs General Rules)

  • VAT Exemptions (inc. conditions to be satisfied)

  • VAT Chargeability (inc. Reverse Charge Mechanism)

  • Right of Refund

  • VAT Registration Obligations (Arts 10, 11, 12 and VAT Grouping)

  Why is the session of relevance to our members?

  This course is ideal both to experienced personnel (directors, accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in the sectors 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 certain transactions) as well as newcomers in the respective sectors (who have an opportunity to get a very good theoretical and practical understanding of the main applicable VAT concepts) .

  Target Audience

  This course is ideal both to experienced personnel (directors, accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in the sectors 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 certain transactions) as well as newcomers in the respective sectors (who have an opportunity to get a very good theoretical and practical understanding of the main applicable VAT concepts) .

  Speaker's Profile

  Saviour is the senior manager responsible for indirect tax matters at the EY Malta office and forms part of EY’s Global Indirect Tax Network as a local knowledge contact. He joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. He is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance, lectures regularly on VAT and indirect tax matters and is a member of the MIA and MIT Indirect Taxation Committees. Saviour was awarded the 2007 MIA prize as the best student who graduated in the Bachelor of Accountancy (Hons) Degree Course Group 2004/2006.
  

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M25063 - Customer Due Diligence (CDD) in practice: Identification and verification procedures (Online)

  • When
    22 Jul 2025
  •  
    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 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

  Customer Due Diligence (CDD) is an essential process that enables businesses to accurately identify and verify their customers before conducting financial transactions. As regulatory expectations continue to evolve, organisations must implement robust identification and verification procedures to mitigate risks such as fraud, money laundering, and financial crime.
  This session will focus on the practical application of CDD, particularly the identification and verification processes required to meet compliance standards effectively. Attendees will gain valuable insights into the latest regulatory requirements, industry best practices, and the challenges of executing thorough due diligence in real-world scenarios.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Introduction to CDD: Definition, objectives, and regulatory frameworks.
  • Identification & Verification Procedures: Identification data required and methods for verifying customer and relevant party data.
  • Enhanced Due Diligence (EDD): When and how to apply stricter verification measures.
  • Best Practices & Compliance: Practical strategies for implementing effective CDD procedures.
  • Regulatory updates: Reference to the regulatory expectations and any upcoming changes.

  Why is the session of relevance to our members?

  In today’s regulatory landscape, ensuring robust customer due diligence is more critical than ever. This session will equip attendees with practical insights, compliance strategies, and real-world applications to enhance their CDD processes. Whether you’re a seasoned professional or new to compliance, this session will provide actionable knowledge to safeguard your business and stay ahead of evolving regulations.

  Target Audience

  This session is ideal for:
  • Subject Persons
  • Compliance officers
  • MLROs
  • Monitoring Functions
  • Directors of subject persons
  • Compliance executives

  Speaker's Profile

  Dr. Elizabeth Sammut Borg, a seasoned lawyer and compliance specialist, currently holds the
  position of Money Laundering Reporting Officer (MLRO) and Compliance Officer for
  Investment Firms, CSP and Retirement Pension Scheme companies. Previously, Elizabeth
  headed the the compliance and legal division as Director of Legal and Compliance at Dixcart
  Management Malta Limited, serving also as MLRO and Compliance Officer on companies
  licenced to offer CSP and trustee services.
  As a dedicated compliance specialist, Elizabeth focuses on navigating the intricate landscape
  of anti-money laundering and counter-financing of terrorism regulations as well as specialising
  in regulatory compliance for CSPs and trustees. Her extensive experience extends to serving
  as MLRO for CSPs, Trustees, and Fiduciaries, as well as retirement pension schemes
  companies. Beyond her role, Elizabeth provides AML training and guidance contributing to
  the development and enhancement of compliance standards within the industry.
  Dr Borg graduated as a lawyer in 2010, subsequently reading Master’s Degree in International
  Criminal Law, with the United Nations Interregional Crime Institute in Turin. Before joining
  Dixcart, Elizabeth served as an employment law prosecutor and also worked at the Court of
  the European Union in Luxembourg, as a legal jurist in the research and documentation
  department

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M25061 - Intellectual Property – A Malta tax deep dive (Online)

  • When
    23 Jul 2025
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speakers: Mr Christian Vella & Ms Nicola 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

  Ownership of intellectual property can give rise to several Malta income tax considerations, on both on ongoing basis and also upon acquisition or disposal thereof. This session shall aim to discuss in detail the applicable Malta income tax considerations with respect to article 14(1)(m) of the Income Tax Act and the recent amendments thereto, capital gains considerations with regards to acquiring or disposing of intellectual property and ongoing considerations on taxation of income derived from intellectual property

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Article 14(1)(m) of the Income Tax Act and recent amendments thereto

  • Capital gains considerations on acquisition or disposal of intellectual property

  • Taxation of royalty income derived from intellectual property

  Why is the session of relevance to our members?

  This session will help attendees obtain a better understanding of the salient Malta income tax considerations related to ownership of intellectual property through a combination of theory and practical examples.
  

  Target Audience

  Accountants, tax advisors, tax compliance practitioners, lawyers

  Speakers' Profiles

  Christian Vella is currently a senior tax manager at Deloitte Malta. He currently forms part of the tax mergers and acquisitions department within the firm’s tax practice. Chris mainly focuses on engagements primarily relating to shareholder restructuring exercises, succession planning engagements, mergers and acquisitions as well as general tax advisory services.

  Nicola Attard is a manager at Deloitte Malta, forming part of the mergers and acquisitions department within the firm’s tax practice. She currently focuses on tax advisory engagements, primarily relating to succession planning, operational restructuring exercises as well as mergers and acquisitions.

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M25079 - Introduction to Financial Risk Management focusing on Operational and Credit risk (Online)

  • When
    24 Jul 2025
  •  
    09:30 - 11:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:15
  Sessions Time: 09:30 - 11:30  including a 15-minute break
  Speakers: Mr Jeremy John Scicluna & Mr Jake Mizzi
  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

  Some Background Information relating to the session: In today’s financial landscape, organisations are exposed to a range of risks that can impact operational performance and credit exposure. This session introduces the key principles of financial risk management, with a focus on operational and credit risk—two core areas of concern for institutions. The session will cover topics such as types of risk, methods of valuing risk (including expected loss, unexpected loss, Value at Risk, and Expected Shortfall), and how these concepts apply in real-world settings.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Introduction to risk

  • Measures of Valuing Risk – expected loss / unexpected loss / VaR & ES

  • Typology of Risk

  • Credit Risk

  • Operational Risk

  • Case Studies

  Why is the session of relevance to our members?

  This session is designed to offer accessible, practical insights for individuals who are building or refreshing their understanding of financial risk. The session will provide clear, structured explanations and examples to support applied learning. Members and non-members alike will benefit from the opportunity to explore fundamental risk concepts in an interactive, learning-focused environment
  

  Target Audience

  This session is most suitable for professionals working in finance or credit roles who are looking to build or strengthen their knowledge of financial risk management.

  Speakers' Profiles

  Jeremy holds a Masters in Economics from Universidad Carlos III de Madrid, a Bachelor of Commerce in Accounts and Economics from the University of Malta and is an ACCA Affiliate, having completed his exams towards the qualification. He joined Grant Thornton in 2021 on a full-time basis and currently holds a Senior Executive position and is currently pursuing the Financial Risk Manager (‘FRM’) certification.
  During his time at the firm. Jeremy has been exposed to a number of industries including real estate, health and tourism aiding in the preparation of business plans, CBA reports, market research as well as other form of analyses and assessments. He has had also compiled an economic impact assessment on the aviation industry in Malta carrying out various stakeholder consultations with several experts across all the different sub-sectors within the industry and also measured their impact on Maltese GDP. 
  Jeremy helped in attaining the accreditation for Grant Thornton Malta as external reviewers and was involved in carrying out the verification of Malta’s first-ever green bond. He has also played a key role in the preparation of ‘The Malta Property Landscape – A True Picture’ – a bi-annual in-depth Grant Thornton study on the Maltese property market.

  Jake is a Lead Associate within the Business Consulting Services (BCS) team at Grant Thornton Malta. Specialising in economic advisory, Jake transitioned to a full-time role in 2024 following a four-year tenure as an intern with the firm.
  Jake earned a Master of Science in Economics from the University of Malta, graduating with distinction in 2024. His dissertation assessed the impact of urban conservation area tax incentives on residential property prices. In 2023, he completed a Bachelor of Commerce in Accountancy and Economics from the same university with first class. Currently, he is pursuing the Financial Risk Manager (FRM) certification.
  During his time at Grant Thornton, Jake has worked on a wide range of projects for both public and private sector clients involving macroeconomic and market research, cost-benefit analysis, economic impact assessments, as well as data analysis using tools such as Stata and Power BI, with a particularly focus on the local property market and housing indices.

  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
• M25067 - Leading an Organisation to Success (Online)

  • When
    29 Jul 2025
  •  
    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 (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

  To equip leaders, managers, and aspiring executives with the skills, knowledge, and mindset necessary to guide their organisations toward sustainable success in an evolving business environment.
  In a time of rapid technological change, shifting workforce dynamics, and increased stakeholder expectations, effective organisational leadership is critical. This session draws on current leadership models, practical case studies, and strategic tools to empower participants to lead with clarity and confidence.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  1. The Role of a Visionary Leader: Defining organisational purpose and vision, Aligning strategy with mission and values
  2. Building a High-Performance Culture: Cultivating trust, accountability, and engagement. Diversity, inclusion, and psychological safety
  3. Strategic Decision-Making and Problem Solving: Frameworks for agile and data-driven decisions, Risk management and scenario planning
  4. Change Leadership: Navigating resistance and driving transformation, Communicating change effectively.
  5. Measuring Organisational Success: KPIs, OKRs, and balanced scorecards. Aligning success metrics with long-term goals
  6. Leadership Pitfalls to Avoid: Common errors in organisational leadership, Ethical and reputational considerations

  Why is the session of relevance to our members?

  It is important to stay ahead in your leadership journey with fresh insights and proven strategies. In today’s world leading on organisation is a complex matter and leadership qualities are needed to handle such complexities.
  

  Target Audience

  Mid- to senior-level managers, Emerging leaders and team leads, C-suite executives, Consultants and organisational development professionals, Entrepreneurs and business owners
  

  Speaker's Profile

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

  EVeNT CPE COMPETENCies

  
  

  3  Professional

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M25080 - Markets in Crypto-Assets Regulation (MiCA) (Online)

  • When
    30 Jul 2025
  •  
    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 Gordon Micallef
  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

  As the European Union ushers in a new era of digital finance regulation, the Markets in Crypto-Assets (MiCA) Regulation stands at the forefront of this transformation. This webinar, scheduled for July, will provide Malta’s accounting and auditing professionals with a comprehensive overview of MiCA, its implementation timeline, and its profound implications for the financial services ecosystem.

  Key Timelines and Applicability

  MiCA was formally adopted in June 2023 and entered into force in phases:

  • 30 June 2024: Rules for stablecoins—specifically Asset-Referenced Tokens (ARTs) and E-Money Tokens (EMTs)—became applicable, introducing strict reserve, transparency, and authorization requirements.

  • 30 December 2024: The broader framework came into effect, covering Crypto-Asset Service Providers (CASPs) such as exchanges, custodians, and wallet providers.

  • From January 2025: CASPs must obtain licenses to operate within the EU. Transitional periods vary by country, with Malta allowing up to 18 months for existing providers to comply.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  Why MiCA Matters 
  MiCA is the EU’s first comprehensive regulatory framework for crypto-assets. It aims to:
  • Enhance market integrity and consumer protection
  • Mitigate financial instability and market abuse
  • Foster innovation through regulatory clarity
  The regulation applies to a wide range of stakeholders, including crypto-asset issuers, service providers, and investors. It introduces mandatory white papers, operational safeguards, and anti-money laundering (AML) compliance measures.

  Why is the session of relevance to our members?

  For Malta’s accounting and auditing community, MiCA presents both challenges and opportunities:
  Audit Readiness: CASPs will require independent audits of reserve assets, governance structures, and compliance systems. Auditors must understand MiCA’s technical and legal requirements to assess risk and ensure transparency.

  • Financial Reporting: MiCA mandates detailed disclosures and financial statements for crypto-asset issuers. Accountants will play a critical role in ensuring these meet EU standards.

  • Advisory Services: As businesses seek to navigate licensing, compliance, and operational restructuring, accountants and consultants will be key advisors in aligning with MiCA.

  • AML and Risk Management: MiCA’s integration with the Transfer of Funds Regulation (TFR) introduces new obligations around transaction monitoring and data sharing—areas where accountants and compliance officers must collaborate closely.

  
  This webinar is essential for professionals who want to stay ahead of regulatory developments and position themselves as trusted advisors in the evolving digital finance landscape. Attendees will gain.
  

  • A clear understanding of MiCA’s structure, scope, and enforcement mechanisms
  • Insights into how MiCA affects financial reporting, auditing, and compliance
  • Practical guidance on supporting clients through the transition period
  • An overview of Malta’s specific implementation timeline and licensing requirements

  Target Audience

  Accountants, auditors, finance professionals and CASPs.

  Speaker's Profile

  With a background in IT auditing and governance, Gordon brings over 24 years of experience integrating technology with business strategies. As a lecturer at the University of Malta and founding director of ISACA Malta, Gordon’s leadership is rooted in servant leadership and continuous learning. His pragmatic approach to delivering efficient solutions aligns with RSM’s commitment to excellence. Gordon fosters a culture of growth by uncovering hidden talents and mentoring professionals. Outside of work, he finds inspiration in product design and photography, activities that complement his strategic role at RSM Malta.  

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M25074 - Meet the Regulator Series - Malta Business Registry (MBR)

  • When
    31 Jul 2025
  •  
    09:30 - 12:30
  • Location
    Villa Arrigo Naxxar

  Register

  Registration Time: 09:00
  Sessions Time: 09:30 - 12:30  No Break
  Speaker: Dr Geraldine Spiteri Lucas, Chief Executive Officer / Registrar of the Malta Business Registry
  Venue:   Villa Arrigo Naxxar

  Participation Fees 
  MIA Members: €45.00

  Non-MIA Members: €80.00

  Retired Members: €25.00

  Students: €35.00

  10% discount for CPE Bundle Holders.
  Kindly contact cpeevents@miamalta.org.

  Building on the existing partnership and ongoing collaboration between the MIA and authorities, the MIA is organising a series of events in collaboration with MBR, FIAU, MFSA and MTCA.

  During this meeting, participants will have the opportunity to participate in a discussion on matters encountered during the day-to-day operations and related explanations, solutions and proposed way forward.

  You are kindly being invited to share any feedback, recommendations, or comments you might have, including specific anonymised examples and anonymised supporting documents, to technical@miamalta.org by 23rd June 2025.

  Participation is highly recommended as it will provide attendees with the opportunity to directly interact with the regulators.

  Speaker's Profile

  Dr Geraldine Spiteri Lucas is a lawyer by profession and is currently the Registrar of Companies, the Registrar of other Legal Persons, and the Chief Executive Officer of the Malta Business Registry. She sits as member and representative of the European Region on the executive committee of the Corporate Registries Forum, which brings together registries from all across the globe. Dr Spiteri Lucas is also a member of the board of examiners for the Department of Commercial Law at the University of Malta.

  EVeNT CPE COMPETENCies

  
  

  3 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
• M25053 - A seminar on tax invoices and fiscal receipts: the similarities and differences.(Online)

  • When
    23 Sep 2025
  •  
    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 
  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 seminar will provide a detailed legal and practical analysis of tax invoices and fiscal receipts, focusing on their similarities, differences, and regulatory requirements under applicable VAT legislation. Proper issuance and compliance with these documents are essential to ensuring accurate tax reporting and avoiding potential liabilities. Reference will be made to the Twelfth and Thirteenth Schedules of the VAT Act, which respectively set out the specific obligations and formats for tax invoices and fiscal receipts within the VAT framework.
  Compliance challenges and the consequences of non-adherence to VAT regulations.
  To provide a practical perspective, the session will conclude with practical case studies illustrating best practices and common pitfalls in the issuance and processing of tax invoices and fiscal receipts. Attendees will gain a thorough understanding of their correct application within the VAT system, ensuring compliance and minimizing tax exposure.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  1. Revisiting Invoices- the essentials of the Twelfth Schedule
  2. Revisiting Fiscal Receipts- the essentials of the Thirteenth Schedule
  3. Overview of the case law involving this topic
  4. Practical examples focusing on invoices and fiscal receipts

  Why is the session of relevance to our members?

  Professionals should join this session to gain a thorough understanding of this grey area within VAT. & seek how it applies in their particular industry

  Target Audience

  Accountants, Accounting Students, VAT Advisors, Lawyers

  Speaker's Profile

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

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M25070 -Corporate Tax Returns (Online)

  • When
    30 Sep 2025
  •  
    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 2025.

  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
• M25064 - Mind Matters: Psychological Tools for Success (Online)

  • When
    7 Oct 2025
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Ms Deborah Giordimaina
  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 seminar is designed to highlight the critical role of mental health and well-being in both personal and professional settings. Participants will explore common mental health challenges, including anxiety and depression, with a focus on recognizing these issues and understanding their impact on overall well-being. The seminar will also examine workplace factors such as stress and burnout, and their influence on mental health. During the seminar, attendees will acquire practical strategies and skills to promote and support mental health.
  

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Understanding common mental health issues
  • Recognising signs and symptoms of mental health challenges
  • Exploring workplace factors that affect an individual’s well-being
  • Practical strategies for supporting and managing mental health
  • Building resilience and coping skills

  Why is the session of relevance to our members?

  This seminar is intended for professionals who want to gain the knowledge and practical tools needed to recognize, address, and support mental health challenges, ultimately promoting well-being in both their personal and professional lives.

  Target Audience
  

  Open to all professionals in different levels and across various fields.

  Speaker's Profile

  Deborah Giordimaina is a senior health psychologist, gestalt psychotherapist, and registered clinical supervisor with extensive experience in the mental health field. She has worked across various sectors, including psychiatric and community settings, providing therapeutic support to individuals facing mental health difficulties stemming from psychiatric or medical conditions. She has always had a keen interest in working with different population groups and throughout her career she has had the opportunity to work in the areas of child and adolescent mental health, education, and medical health. Deborah also lectures at the University of Malta.

  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
• M25069 - Tax Refunds (Online)

  • When
    14 Oct 2025
  •  
    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

  The seminar is a practical training session in the distribution of dividends and calculation of the applicable tax refund.

  Specific topics to be covered during the session

  • Who is entitled to claim the tax refund

  • Registering a shareholder for refund purposes

  • Tax refunds

  • Applicable refund

  • The Refund Claim Form

  • Other Matters

  Why is the session of relevance to our members?

  The session is useful for accountants and tax practitioners who want to enhance their knowledge with regards to allowable deductions in order to arrive at the correct chargeable income. The session will also focus on capital allowances and this session is useful for accountants and tax practitioners who wish to enhance their knowledge on the computation of capital allowances.

  Target Audience

  Accountants and lawyers working in the area of tax compliance.

  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
• M25071 -The Impact Of Exchange Rate Fluctuations On Financial Statements (Online)

  • When
    15 Oct 2025
  •  
    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

  An entity may carry out some of its activities in foreign currencies. The area of accounting for foreign currency is one of the more general areas of financial reporting, in terms of the potential reach it has on all financial statement line items. It is thus particularly essential to understand properly this financial reporting area before starting the process leading to accurate financial statements that show a true and fair view in line with the applicable reporting framework. There are numerous specific considerations to be made when accounting for foreign currency activities. The objective of this session is to provide attendees with a concise, comprehensive overview of IAS 21 ‘The Effects Of Changes In Foreign Exchange Rates’ and GAPSME Section 18, via practical examples.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • An introduction to foreign currency activities.

  • Determining the functional currency.

  • Transactions in foreign currency.

  • Foreign operations.

  • Other considerations.

  • Recent developments.

  Why is the session of relevance to our members?

  Foreign currency transactions and translation issues are increasingly common—and so are the challenges they present. This session not only offers a clear, structured refresher on the core principles of IAS 21 and GAPSME Section 18, but also highlights common pitfalls, judgement areas, and recent developments that could impact your reporting. Whether you're looking to reinforce your knowledge or sharpen your technical edge, this session equips you with the insights to get it right the first time.

  Target Audience

  This session is ideal for accounting professionals working in practice or industry, as well as accountancy students preparing for professional exams. Whether you're navigating foreign transactions daily or occasionally dealing with currency translation issues, the content will be relevant, practical, and immediately applicable.

  Speaker's Profile

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

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M25078 - Unlocking Capital: A Successful Loan Application (Online)

  • When
    17 Oct 2025
  •  
    ? - 11:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:15
  Sessions Time: 09:30 - 11:30  including a 15-minute break
  Speakers: Ms Oriana Abela & Mr Avikesh Bholah
  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

  To equip accountants, finance professionals, and business advisors with the knowledge and practical steps required to prepare and submit effective bank loan applications.
  A strong loan application, backed by clear financials and a solid business case, is essential for securing funding. This session guides participants through key steps such as the bank loan application document, meeting lender requirements, and effectively presenting the application.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Overview of common business loan types and lender expectations
  • Steps to assess financing needs and prepare for an application
  • Key elements of a strong business plan aligned with loan objectives
  • Building the financial model and formulas to be used
  • Practical experience of how to model a bank loan (amortising, moratorium and bullet loan)
  • Financial ratios and indicators used to evaluate loan eligibility
  • Documentation requirements and compliance considerations
  • Effective communication strategies when dealing with lenders
  • Common application mistakes and how to avoid them
  • Post-application follow-up, including understanding loan terms and conditions

  Why is the session of relevance to our members?

  This session equips both members and non-members with practical skills to prepare and present strong bank loan applications.
  • Members benefit by enhancing their advisory capabilities and meeting CPD goals.
  • Non-members gain valuable, structured knowledge to support business financing needs.
  All attendees will be better prepared to help businesses access funding with confidence and clarity.

  Target Audience

  This session is designed for accountants, finance professionals, and business advisors who support clients or their own businesses in securing bank financing. It is particularly relevant for those involved in preparing financial statements, developing business plans, or navigating loan application processes for small to medium-sized enterprises (SMEs).
  

  Speakers's Profiles

  Oriana 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 a 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.

  Avikesh Is a Manager in the Transaction Advisory Services Department at Grant Thornton Malta, where he manages and supports engagements in capital raising, project financing, financial due diligence, and business valuation.
  A qualified ICAEW Chartered Accountant with over seven years of experience, Avikesh has developed a strong foundation across audit and assurance, corporate finance and transaction services His career spans multiple sectors, including financial services, banking, construction, retail and tourism
  He began his professional journey at a Big Four firm in audit and assurance before transitioning into financial advisory in Mauritius There, he was actively involved in capital raising, financial modelling, business planning, restructuring, forensic investigations, and valuations. Avikesh later joined an accounting firm in Luxembourg, where he specialised in financial due diligence for acquisitions across banking, finance, constructions, and IT sectors – both locally and in cross-border transactions.
  

  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
• M25075 - Meet the regulators - The Financial Intelligence Analysis Unit (FIAU)

  • When
    22 Oct 2025
  •  
    09:30 - 12:30
  • Location
    Villa Arrigo Naxxar

  Register

  Registration Time: 09:00
  Sessions Time: 09:30 - 12:30  No Break
  Speaker: Dr Jonathan Phyall is the Head within the FIAU's Legal Affairs Section and is responsible for the section's management
  Venue:   Villa Arrigo Naxxar

  Participation Fees 
  MIA Members: €45.00

  Non-MIA Members: €80.00

  Retired Members: €25.00

  Students: €35.00

  10% discount for CPE Bundle Holders.
  Kindly contact cpeevents@miamalta.org.

  Building on the existing partnership and ongoing collaboration between the MIA and authorities, the MIA is organising a series of events in collaboration with MBR, FIAU, MFSA and MTCA.

  During this meeting, participants will have the opportunity to participate in a discussion on matters encountered during the day-to-day operations and related explanations, solutions and proposed way forward.

  You are kindly being invited to share any feedback, recommendations, or comments you might have, including specific anonymised examples and anonymised supporting documents, to technical@miamalta.org by 30th September 2025.

  Participation is highly recommended as it will provide attendees with the opportunity to directly interact with the regulators.

  Speaker's Profile

  Dr Jonathan Phyall is the Head of the FIAU’s Legal Affairs Section. A lawyer by profession, he joined the FIAU in 2016 and has represented Malta and the FIAU in a number of European and international fora as well as being heavily involved in the drafting of amendments to the Prevention of Money Laundering Act, the Prevention of Money Laundering and Funding of Terrorism Regulations, and the Implementing Procedures.

  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
• M25054 - VAT and maritime activities (Online)

  • When
    23 Oct 2025
  •  
    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
  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 seminar shall provide a professional analysis of VAT implications for Malta’s maritime sector, covering vessel ownership, leasing, chartering, port services, and compliance obligations. Reference will be made to relevant VAT legislation, including the recent extension of VAT exemptions for scheduled sea passenger transport, effective 1st August 2024.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  1. Refresher on core principles of VAT
  2. Review of current rules addressing this topic
  3. Overview of provisions dealing with this topic
  4. Overview of the case law involving this topic
  5. Practical examples focusing on recharges

  Why is the session of relevance to our members?

  Professionals should join this session to gain a thorough understanding of this particular industry and address issues as well as explore efficiency opportunities

  Target Audience

  Accountants, Accounting Students, VAT Advisors, Lawyers

  Speaker's Profile

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

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M25076 - Meet the Regulator - The Malta Financial Services Authority (MFSA)

  • When
    18 Nov 2025
  •  
    09:30 - 12:30
  • Location
    Villa Arrigo Naxxar

  Register

  Registration Time: 09:00
  Sessions Time: 09:30 - 12:30  No Break
  Speakers: Prof Christopher Buttigieg & Mr Kenneth Farrugia
  Venue:   Villa Arrigo Naxxar

  Participation Fees 
  MIA Members: €45.00

  Non-MIA Members: €80.00

  Retired Members: €25.00

  Students: €35.00

  10% discount for CPE Bundle Holders.
  Kindly contact cpeevents@miamalta.org.

  Building on the existing partnership and ongoing collaboration between the MIA and authorities, the MIA is organising a series of events in collaboration with MBR, FIAU, MFSA and MTCA.

  During this meeting, participants will have the opportunity to participate in a discussion on matters encountered during the day-to-day operations and related explanations, solutions and proposed way forward.

  You are kindly being invited to share any feedback, recommendations, or comments you might have, including specific anonymised examples and anonymised supporting documents, to technical@miamalta.org by 31st October 2025.

  Participation is highly recommended as it will provide attendees with the opportunity to directly interact with the regulators.

  Speakers' Profiles

  Christopher Buttigieg – Chief Officer Supervision
  He is responsible for the Supervision Directorate, the Chair of the MFSA’s Regulatory Committee and the AMLCFT Committee and a member of the Authority’s Executive Committee and Risk Committee. Prof. Buttigieg is responsible for the co-ordination and implementation of the supervisory and regulatory strategy across all the sectors under the MFSA’s remit. Prof Buttigieg is a member of the Board of Supervisors of the European Securities and Markets Authority and European Banking Authority. He is the Chair of the ESMA Proportionality and Coordination Committee (PCC).
  Prof Buttigieg is an Associate Professor in the Banking, Finance and Investments Department of the University of Malta. He is also a member of the Board of Trustees of the Academy of European Law (ERA) in Trier, Germany, and a visiting lecturer at the same institution. He is an active researcher and has published various papers in reputable journals.
  

  Kenneth Farrugia, currently CEO of the MFSA and Chairman of the FIAU, is a qualified Certified Public Accountant with a Bachelor of Accountancy (Hons) and an MA in Business Ethics. He has held various audit positions in both private firms and the public sector, demonstrating significant financial acumen and experience.

  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
• M25056 - VAT and Fixed Establishments: A journey through different case law as there is a lack of harmonized guidance (Online)

  • When
    19 Nov 2025
  •  
    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
  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 seminar aims at offering a structured analysis of the concept of fixed establishments for VAT purposes, a complex and often ambiguous area of VAT law due to the absence of harmonised EU guidance. The session will explore key case law developments that have shaped the interpretation and application of fixed establishments, addressing critical legal and compliance challenges for businesses operating across multiple jurisdictions.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  1. Overview of the legal framework defining fixed establishment (“FE”)
  2. Examining FE & their relevant in cross border transactions
  3. Overview of the case law involving this topic
       a. Defining human and technical resources
  4. The potential risks of misinterpretation, and the impact on tax planning strategies
  5. Practical examples focusing on invoices and fiscal receipts

  Why is the session of relevance to our members?

  Professionals should join this session to gain a thorough understanding of this grey area within VAT.

  Target Audience

  Accountants, Accounting Students, VAT Advisors, Lawyers

  Speaker's Profile

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

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M25072 -The Recognition and Measurement Of Intangible Assets Under IFRS And GAPSME (Online)

  • When
    26 Nov 2025
  •  
    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

  Intangible assets are an increasingly important component of an entity’s value, particularly in knowledge-based and innovation-driven industries. Accounting for intangible assets can be both complex and tricky, due to their non-physical nature and because they’re often internally generated – not to mention the consequential subjectivity and judgement required.
  One of the greatest areas of complexity is at the start (recognition stage). The question to answer at this stage is: do I recognise this expenditure as an intangible asset, or do I simply charge the cost to the income statement?
  Any intangible assets recognised need to also be measured correctly at each reporting date (based on the selected, or applicable, model).
  This area of accounting requires a solid understanding of the principles set out in IFRS (IAS 38), and GAPSME (Section 11).
  The objective of this session is to provide a clear and practical overview of how intangible assets should be recognised, measured, and presented in the financial statements. The session will explore practical examples and address challenges that preparers frequently face in this area.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Characteristics of intangible assets.
  • A deep-dive into internally generated intangible assets (research and development).
  • Measurement models and subsequent accounting.
  • Practical considerations.
  • Recent developments

  Why is the session of relevance to our members? 

  Intangible assets—such as software, brands, and development costs—often represent significant value but come with significant accounting complexity. This session will help participants navigate the practicalities of recognising and measuring these assets correctly, aligning with both IFRS and GAPSME. It is designed to be both a refresher and a guide, helping you avoid common mistakes, improve judgment, and keep up to date with evolving expectations.

  Target Audience

  This session is tailored for accountants in practice and in industry, as well as accountancy students. Whether you regularly deal with intangibles or simply want to strengthen your understanding of this often-challenging area, this session will provide valuable insights and guidance.

  Speaker's Profile

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

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M25077 - Meet the Regulator - Malta Tax and Customs Administration (MTCA)

  • When
    3 Dec 2025
  •  
    09:30 - 12:30
  • Location
    Villa Arrigo Naxxar

  Register

  Registration Time: 09:00
  Sessions Time: 09:30 - 12:30  No Break
  Speaker: Mr Joseph Caruana, Commissioner
  Venue:   Villa Arrigo Naxxar

  Participation Fees 
  MIA Members: €45.00

  Non-MIA Members: €80.00

  Retired Members: €25.00

  Students: €35.00

  10% discount for CPE Bundle Holders.
  Kindly contact cpeevents@miamalta.org.

  Building on the existing partnership and ongoing collaboration between the MIA and authorities, the MIA is organising a series of events in collaboration with MBR, FIAU, MFSA and MTCA.

  During this meeting, participants will have the opportunity to participate in a discussion on matters encountered during the day-to-day operations and related explanations, solutions and proposed way forward.

  You are kindly being invited to share any feedback, recommendations, or comments you might have, including specific anonymised examples and anonymised supporting documents, to technical@miamalta.org by 13th  November 2025.

  Participation is highly recommended as it will provide attendees with the opportunity to directly interact with the regulators.

  Speaker's Profile

  Mr Joseph Caruana began his career with the Public Service in 1977. Along the years he progressed through the ranks and served in various roles, namely as Director Corporate Services within the Ministry for Resources and Rural Affairs, as Head of the Maltese Paying Agency and as Director General for Fisheries.
  From 2013 up to 2021 he served as Permanent Secretary within the Ministry for Education and Employment, the Ministry for Finance and Financial Services and the Ministry for Transport, Infrastructure and Capital Projects respectively, wherein he brought about a number of reforms and was responsible for the implementation of various strategies, polices and projects.
  Mr Caruana was appointed Commissioner for Tax and Customs on 1st February 2022 wherein he is implementing the digital transformation of the Malta Tax and Customs Administration.

  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
• M25057 - An Overview of Customs (including discussion on the proposed EU Customs Reform) (Online)

  • When
    4 Dec 2025
  •  
    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
  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 seminar will offer a comprehensive overview of the fundamental principles of customs law, regulatory obligations, and the evolving landscape of customs practices. Special attention will be given to the proposed EU Customs Reform, which aims to modernise and streamline customs processes, enhance risk management, and drive digital transformation across the EU.
  

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  1. Overview of the key Customs concepts:
     a. Product classification
     b. Customs valuation
     c. Rules of origin
     d. Essential customs procedures
  2. Examining and discussing the EU Customs reform
  3. Practical insights and case studies

  Why is the session of relevance to our members?

  Professionals should join this session to gain a thorough understanding of the changes that lie ahead in respect to customs.

  Target Audience

  Accountants, Accounting Students, VAT Advisors, Lawyers

  Speaker's Profile

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

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• Unlimited CPE Bundle 2025

  • When
    31 Dec 2025
  •  
    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 2025 till 31st December 2025 at no extra charge. Hours purchased through this scheme cannot be used to attend online conferences, face to face conferences and events, events which are already discounted and events which are held in conjunction with third parties.

  Once having purchased a CPE Unlimited Bundle, place your booking for each respective online CPE event by selecting the free of charge “Unlimited Bundle Scheme” registration type.

  Terms and conditions apply.

  
  

  
  

  Show details