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Upcoming events

    • 28 Jul 2026
    • 09:15 - 12:30
    • 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

    This session will address the three categories of VAT registration in Malta (article 10, article 11 including 2025 changes/updates and article 12), examining the circumstances in which an obligation to register arises and when registration is an option.
    It will also address the implications of late registration, and the options for converting registrations.
    Registration of two or more persons as a single taxable person (VAT Grouping) will also be covered.

    SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

    • Article 10
    • Article 11
    • Article 12
    • VAT Grouping

    Why is the session of relevance to our members?

    Attendance is encouraged for participants to understand which VAT registration principles and obligations apply in particular scenarios (hence ensuring complying with vat registration obligations in a timely manner). Moreover, the session will explain the theoretical basis and the respective practical implementation of the VAT registration rights and obligations enabling the participants to understand which are those factors which determine whether a vat registration is an obligation or an option. As always, active participation and questions from participants are encouraged and will be tackled and answered during the session itself making the session more useful and relevant for all those participants .
    Target Audience

      This course is ideal both to experienced personnel (directors, accountants, lawyers, financial professionals, accounting students, financial staff) who have been working in VAT for a number of months/years (who may need to brush up their technical knowledge or fill in certain gaps and clarify certain issues relating to VAT Registrations) 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 registration concepts) .

      Speaker's Profile

      Saviour is the director 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, MIT and IFSP 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.
      • 29 Jul 2026
      • 09:30 - 11:30
      • Online Webinar
      Register
      Registration Time:09:15
      Sessions Time: 09:30- 11:30  No Break
      Speaker: Ms Oriana Abela
      Venue:   Online Webinar

      Participation Fees 
      MIA Members: €28
      Non-MIA Members: €50.00
      Retired Members: €15.00
      Students: €20.00

      *Group bookings for 3 or more participants available.


      BACKGROUND INFORMATION

      This session will focus on the key challenges associated with valuation, where significant judgment, estimation uncertainty, and entity-specific factors play a critical role. It aims to bridge the gap between theory and practice by drawing on real-life engagements and highlighting common pitfalls encountered in the application of valuation techniques.

      SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

      • Overview of commonly used valuation methodologies and key differences in approach
      • Key assumptions and judgment areas in valuation exercises
      • Evaluating the reasonableness of management projections
      • Computing the valuation of a company including computation of an appropriate WACC/discount rate through a practical example which will be undertaken during the session
      • Practical case studies and illustrative examples
      • Common challenges encountered in valuations and how to address them
      Why is the session of relevance to our members?

      This session provides a practical, experience-driven perspective on how to undertake a valuation. It will equip attendees with a clearer understanding of valuation principles, highlight common pitfalls to avoid, and offer insights that are directly relevant to both preparers and reviewers of financial statements. Attendees will benefit from real-world examples and focused discussions that go beyond purely theoretical guidance.

        Target Audience

        • Finance directors and financial controllers
        • Accountants involved in valuation and financial reporting
        • Auditors and assurance professionals
        • Advisors supporting clients on valuation-related matters

        Speaker's Profile

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

        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.
        • 4 Aug 2026
        • 09:15 - 12:30
        • Online Webinar
        Register
        Registration Time: 09:00
        Sessions Time: 09:15 - 12:30  including a 15-minute break
        Speaker: Dr Michael Agius
        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 now transposed the EU Pay Transparency Directive into national law through the Equal Pay (Transparency and Reporting) Regulations, 2026, introduced by Legal Notice 173 of 2026 and published in the Government Gazette on 5 June 2026. The Regulations implement a new local framework on equal pay, pay transparency and gender pay gap reporting, creating practical obligations for Maltese employers across recruitment, employment relationships, pay structures, employee information rights, reporting, and remedial action

        SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

        This session will focus on the Maltese regulations and their practical implications for employers and advisers in Malta.

        Why is the session of relevance to our members?

        Gain a clear, practical understanding of Malta’s upcoming pay transparency framework and what it means for your organisation. This session will equip you with key legal insights, helping you navigate new disclosure requirements, ensure compliance, and proactively address potential risks.

          Target Audience

          This session is particularly relevant for accountants, auditors, payroll professionals, finance leaders, HR practitioners, employment advisors, compliance officers, directors, business owners, and professionals involved in remuneration, workforce planning, corporate governance, ESG reporting, internal controls, and employer compliance in Malta.

          Speaker's Profile

          Michael Agius joined Deloitte in early 2022 as a member of the In-House Legal team and as the DPO of Deloitte Malta, and as of June 2025 is a Senior Associate at Deloitte Legal, where his focus is the drafting and reviewing of documents, contracts and policies, the delivery of training, and the provision of advice concerning employment law, health and safety, commercial & corporate law and data protection. He is a warranted advocate by profession. Throughout his experience, Michael has dealt with complex matters ranging from cross-border mergers with TUPE considerations, collective redundancies, posted workers and digital nomads, discrimination, equal pay and harassment claims, workplace investigations and disciplinary hearings, whistleblowing, employee monitoring and recording, and trade union strikes and collective bargaining. Michael has also had extensive experience relating to seafarers, ship captains, flight crew and pilots, and has assisted both employers and employees across various industries. Having previously worked at one of Malta's largest law firms, Michael has also presented and defended several cases before the Industrial Tribunal and the Data Protection Appeals Tribunal and has argued and defended several claims and cases before the Courts of Malta in both their Inferior and Superior Jurisdictions. Michael is a member of the Malta Employment Lawyers Association, the Chamber of Advocates Malta, the Malta IT Law Association, and the International Association of Privacy Professionals. He also lectures on EU labour law at the University of Malta, delivers training sessions on employment law, data protection and health and safety regularly, and is a guest speaker at Maltese HR related events and conferences.

          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.
          • 1 Sep 2026
          • 09:15 - 12:30
          • Online Webinar
          Register
          Registration Time: 09:00
          Sessions Time: 09:15 - 12:30 including a 15-minute break
          Speaker: Dr Gianluca Busuttil
          Venue:   Online Webinar
          Participation Fees 
          MIA Members: €40.00
          Non-MIA Members: €75.00
          Retired Members: €20.00
          Students: €30.00

          *Group bookings for 3 or more participants available.

          BACKGROUND INFORMATION

          This session will provide an overview of the formal and information considerations that should be considered when designing the operational structure of a company, so as to ensure that the interests of shareholders and broadly respected and to ensure that any expectations vis-à-vis the interests of majority and minority shareholders are appropriately recognised and regulated. Among other things, this session will unpack the relevant provisions of the Companies Act with respect to both private and public companies as to corporate deadlock and the unfair prejudice of shareholders, provide an overview of the relevant rules that specifically regulate the role of minority shareholders within public and listed companies, and provide a practical outline of the mechanisms and frameworks that can be used by shareholders to manage their relationship and to effectively balance fairness and practicality to ensure good governance and transparency.

          SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

          • The legal status of a “minority shareholder”
            Statutory protections for shareholders from unfair prejudice
          • Minority shareholder mechanisms
          • Managing deadlock risk
          • Deadlock resolution mechanisms
          • Exit planning

          Why is the session of relevance to our members?

          This session provides practical guidance on how to structure companies in a way that reduces the risk of shareholder disputes, unfair prejudice, and deadlock. By examining both mandatory rules under the Companies Act and areas where parties have contractual flexibility, attendees will gain valuable insights into balancing fairness with commercial practicality. Whether you are a member or non-member, this session will help you anticipate challenges at the outset and design more resilient and effective corporate arrangements to avoid minority shareholder disputes before they happen.

            Target Audience

            This session is aimed at accountants, lawyers, corporate service providers, company directors, shareholders, and advisors involved in the structuring and governance of Maltese companies, both public and private. It will also be relevant for professionals engaged in corporate finance, private clients, and anyone dealing with shareholder relations or drafting shareholder agreements.

            Speaker's Profile

            Gianluca Busuttil is a senior associate within the Deloitte Legal, specialising in regulatory compliance and developing areas of regulation in fields including 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.

            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.
            • 2 Sep 2026
            • 09:15 - 12:30
            • Online Webinar
            Register
            Registration Time: 09:00
            Sessions Time: 09:15 - 12:30  including a 15-minute break
            Speakers: Mr Kenneth Cremona & Ms Michela Scicluna
            Venue:   Online Webinar
            Participation Fees (The Institute is now accepting payments via Paypal)
            MIA Members: €40.00
            Non-MIA Members: €75.00
            Retired Members: €20.00
            Students: €30.00

            *Group bookings for 3 or more participants available.

            BACKGROUND INFORMATION

            Financial services remain one of the most complex areas of VAT due to wide-ranging exemptions,
            evolving interpretations, and the practical challenges of input tax recovery. Businesses often
            struggle with determining the VAT treatment of outsourced functions, cross-border transactions,
            and the correct application of partial exemption methods. This session provides a structured
            overview of the VAT landscape for financial institutions, supported by practical examples and
            industry-specific case studies.

            SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

            • VAT treatment of common financial services.
            • Scope and limitations of VAT exemptions.
            • Input VAT recovery and partial attribution challenges.
            • Cross-border transactions and outsourcing arrangements.
            • Practical financial services VAT scenarios.

            Why is the session of relevance to our members?

            This session equips attendees with clarity on exemption boundaries, recovery methods, and
            real-world scenarios that frequently lead to errors. Whether you are a seasoned VAT specialist or
            new to the sector, the session offers practical insights that help reduce compliance risk and
            improve the accuracy of VAT reporting.

              Target Audience

              Professionals working in or advising banks, investment firms, insurance companies, fintech
              operators, compliance teams, accountants, and tax practitioners involved in VAT reporting or
              advisory work.

              Speakers' Profiles

              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.
              Michela Scicluna joined the University of Malta in 2012 and obtained her Bachelor of Commerce
              Degree in Accounting and Marketing. Following this, she joined one of the Big Four firms
              in 2015, simultaneously pursuing her ACCA studies. In 2019, she transitioned to a midtier firm, focusing her expertise on Indirect and Direct Taxation. In June 2019, Michela
              obtained her ACCA Qualification and became a member of both MIA and ACCA. In 2021,
              Michela successfully completed the MIT Course in Taxation provided by the Malta
              Institute of Taxation. Further enhancing her professional credentials, she secured her
              CPA Warrant in September 2021. Michela is now a Manager currently specialising in
              Indirect Taxation 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.
              • 3 Sep 2026
              • 09:15 - 12:30
              • Online Webinar
              Register
              Registration Time: 09:00
              Sessions Time: 09:15 - 12:30  including a 15-minute break
              Speaker: Mr Clayton Degiorgio
              Venue:   Online Webinar
              Participation Fees 
              MIA Members: €40.00
              Non-MIA Members: €75.00
              Retired Members: €20.00
              Students: €30.00

              *Group bookings for 3 or more participants available.

              BACKGROUND INFORMATION

              The role of accountants has expanded dramatically, evolving from traditional number‑crunching to high‑impact strategic advisory. Today’s accountants serve as trusted partners who provide the financial insight and forward‑looking guidance businesses need to navigate increasingly complex environments. Their value is rooted in expertise, integrity, and a steadfast commitment to ethical standards, all of which reinforce the trust placed in them.
              Modern accountants deliver a broad spectrum of advisory services, including financial planning, tax compliance, risk management, performance analysis, and strategic decision support. This shift reflects a growing expectation for accountants not only to maintain accurate financial records but also to interpret data, anticipate challenges, and help drive sustainable business growth.

              SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

              • How the Accountant’s Role Has Evolved
              • What “Trusted Advisor” Really Means
              • Core Advisory Capabilities Modern Accountants Must Master
              • Building Credibility Through Ethical Standards
              • Technology as an Enabler of Advisory Work
              • Challenges and Opportunities
              • Case Studies: Accountants Driving Business Outcomes

              Why is the session of relevance to our members?

              The session equips participants with a solid understanding of how accountants contribute to strategic decision‑making, helping them position themselves as valuable advisors who drive business insight and organisational growth.

                Target Audience

                This session is designed for accountants, firm members, managers, directors, and anyone interested in understanding the expanding role of accountants as trusted strategic advisors.

                Speaker's Profile

                Clayton has graduated as a qualified Accountant with a Distinction from the University of Malta in 2015 and is a Certified Public Accountant and a Member of the Malta Institute of Accountants.
                Having started his experience with one of the Big Four both within the Tax Department and Audit Department, he moved on to Accountancy related positions in the industry. In his experience as an in-house Accountant, Clayton has worked in the services, manufacturing, retail, and travel industries for over ten years.
                He currently holds the position of Group CFO with a reputable Maltese company operating within the tour operating industry and has a firm providing audit, tax, accounting and advisory services.

                EVeNT CPE COMPETENCies


                3 Core


                WEBINARS TERMS AND CONDITIONS

                Terms and conditions  apply


                DISCLAIMER

                By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                • 10 Sep 2026
                • 09:15 - 12:30
                • Online Webinar
                Register
                Registration Time: 09:00
                Sessions Time: 09:15 - 12:30  including a 15-minute break
                Speaker: Mr Saviour Bezzina
                Venue:   Online Webinar
                Participation Fees 
                MIA Members: €40.00
                Non-MIA Members: €75.00
                Retired Members: €20.00
                Students: €30.00

                *Group bookings for 3 or more participants available.

                BACKGROUND INFORMATION

                The Maltese VAT Act provides for various punitive measures (penalties, interest, assessments etc.) for failing to adhere with the various provisions of the Maltese VAT Act. Whilst awareness of normal VAT risks is quite common, it often happens that one is not fully aware of other equally material VAT risks especially in new/one-off scenarios when one comes across new transactions, new client types, new set-ups, new companies, incorrect/late VAT returns, incorrect/late invoices, VAT inspections and similar situations.
                The scope of the session is to first analyse in detail the main VAT risks which might lead to negative consequences if the applicable VAT provisions are not fulfilled. The session will then proceed with identifying which consequences (penalties/interest/assessments) are applicable when the relevant VAT provisions are not adhered to and why (including references to the various parts of the legislation which list down when such consequences are triggered and the applicable conditions). Finally, the session will discuss practical tips and actions which may be taken by involved parties with a view to ensure that such VAT risks are minimised as much as possible.

                SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                • VAT Risks (including risks pertaining to VAT Treatment, VAT Registrations, VAT Claimability, VAT Forms etc.)
                • VAT Consequences (Penalties, Interest, Assessments)
                • Practical Tips and Actions to minimise such VAT risks

                Why is the session of relevance to our members?

                The scope of this session is to explain in a user friendly manner the implications that might apply in case of non-compliance with the various VAT provisions. It will start off with analysing in detail the main VAT risks which might lead to negative consequences if the applicable VAT provisions are not fulfilled. The session will then proceed with identifying which consequences (penalties/interest/assessments) are applicable when the relevant VAT provisions are not adhered to and why (including references to the various parts of the legislation which list down when such consequences are triggered and the applicable conditions). Finally, the session will discuss practical tips and actions which may be taken by involved parties with a view to ensure that such VAT risks are minimised as much as possible. As always, active participation and questions from participants are encouraged and will be tackled and answered during the session itself making the session more useful and relevant for all participants .
                Target Audience

                  Professionals, Practitioners and other accounting staff members dealing with all VAT related issues including the determination of the vat treatment, handling of VAT invoices and other documentation, compilation and filing of vat returns and VAT payments

                  Speaker's Profile

                  Saviour is the director 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, MIT and IFSP 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.
                  • 11 Sep 2026
                  • 09:15 - 12:30
                  • Online Webinar
                  Register
                  Registration Time: 09:00
                  Sessions Time: 09:15 - 12:30  including a 15-minute break
                  Speaker: Ms Mariella Galea
                  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 equips managers and team leaders with practical tools to attract and select the right people for their teams in a competitive labour market. It focuses on building a strong employer reputation, writing effective job descriptions, interviewing confidently, and creating a positive candidate experience. Participants will learn how to make smarter hiring decisions that strengthen their team and contribute to long-term business success.

                  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                  • Building and maintaining employer reputation
                  • Attracting suitable candidates
                  • Creating effective job descriptions and adverts
                  • Managing the recruitment process
                  • Developing interviewing skills
                  • Selecting the best-fit candidates
                  • Avoiding common recruitment pitfalls
                  • Delivering a positive candidate experience beyond the interview stage

                  Why is the session of relevance to our members?

                  Attending this session will help participants enhance their recruitment and interviewing skills, improve the quality of hiring decisions, and build a stronger employer reputation. The session offers practical guidance on attracting the right candidates, conducting effective interviews, avoiding common recruitment mistakes, and creating a positive candidate experience, ultimately supporting better team performance and long-term talent retention.

                    Target Audience

                    Hiring managers, team leaders, business owners, entrepreneurs, SMEs developing their recruitment practices, and professionals involved in attracting, interviewing, and selecting talent.

                    Speaker's Profile

                    Mariella Galea is an HR Consultant and Trainer at HR TalentLEAD a trusted partner for organisations seeking to optimise their HR processes and build high performing teams. With over 25 years of experience in driving learning and leading people, she brings a wealth of HR expertise and professional experience to provide innovative HR solutions.
                    She has driven projects and initiatives related to excellence in HR, leadership development, training programmes, employee engagement, performance management and HR technology, supporting organisations to deliver on their purpose through their people.

                    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.
                    • 15 Sep 2026
                    • 09:15 - 12:30
                    • Online Webinar
                    Register
                    Registration Time: 13:15
                    Sessions Time: 13:30 - 16:45  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

                    Immovable property ownership gives rise to a number of Malta income tax considerations, depending on the fact pattern of the case at hand. There are also a number of Malta capital gains and duty considerations which find application upon transfers of immovable property.

                    SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                    • Malta income tax considerations arising in respect of the ownership of immovable property, including impacts on tax account allocations for companies
                    • Malta capital gains considerations arising in respect of the transfer of immovable property
                    • Malta duty considerations arising in respect of the transfer of immovable property
                    • Brief overview of the Malta VAT considerations arising in respect of the ownership of immovable property

                    Why is the session of relevance to our members?

                    This session will aim to provide attendees with an overview of the key areas of consideration from a Malta income tax perspective in the context of immovable property ownership, including tax account allocation implications when dealing with companies. We will also delve into the applicable Malta capital gains and duty considerations which find application upon transfers of immovable property.

                      Target Audience

                      Accountants, tax advisors, tax practitioners, lawyers, notaries

                      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.
                      • 16 Sep 2026
                      • 09:15 - 12:30
                      • Online
                      Register
                      MIA Audit Excellence Series in collaboration with Accountancy Board
                      Registration Time: 09:00
                      Session Time: 09:15 - 12:30  including a 15-minute break
                      Speakers: Mr John Debattista, Ms Theresa Ghersci & Mr Neil Manisalco
                      Venue:   Online Webinar


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

                      Enjoy a 10% discount on group bookings.

                      BACKGROUND INFORMATION

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

                      SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                      The session will focus on the practical application of the following International Standards on Auditing (ISAs), with real-life examples and scenarios:
                      • ISA 250 – Consideration of Laws and Regulations in an Audit of Financial Statements.
                      • ISA 230 – Audit Documentation
                      • ISA 500 – Audit Evidence
                      • ISA 570 – Going Concern

                      Why is the session of relevance to our members?

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

                      Target Audience

                      This session is aimed at audit practitioners at all levels, including partners, managers, and audit seniors. It is also relevant for professionals responsible for audit quality, compliance, and file reviews.

                      Speakers' Profiles

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

                      EVeNT CPE COMPETENCies

                      3 Core

                      WEBINARS TERMS AND CONDITIONS

                      Terms and conditions  apply

                      DISCLAIMER

                      By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                      Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                      e same nature and for reporting purposes.
                      • 17 Sep 2026
                      • 09:15 - 12:30
                      • Online Webinar
                      Register
                      Registration Time: 09:00
                      Sessions Time: 09:15 - 12:30  including a 15-minute break
                      Speakers: Mr Kenneth Cremona & Ms Michela Scicluna
                      Venue:   Online Webinar
                      Participation Fees
                      MIA Members: €40.00
                      Non-MIA Members: €75.00
                      Retired Members: €20.00
                      Students: €30.00

                      *Group bookings for 3 or more participants available.

                      BACKGROUND INFORMATION

                      The gaming sector, spanning online gaming, betting, and skill-based platforms, faces complex
                      VAT rules, particularly around exemptions, mixed-use supplies, and cross-border operations.
                      This session provides a structured overview of the VAT treatment of gaming transactions and
                      highlights recent developments and case studies. The session will also focus on the new
                      upcoming changes as of 1st October 2026.

                      SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                      • Overview of the gaming sector from a VAT perspective.
                      • VAT treatment of gaming and related services.
                      • Cross-border and place of supply considerations.
                      • Input VAT recovery issues.
                      • Recent developments and case studies.

                      Why is the session of relevance to our members?

                      Attendees will gain clarity on the VAT treatment of gaming supplies and learn how to navigate
                      cross-border and mixed-use complexities. The session is ideal for both industry professionals
                      and advisors seeking to strengthen their technical understanding.

                        Target Audience

                        Gaming operators, platform providers, accountants, VAT advisors, compliance teams, and legal professionals working in or advising the gaming industry.

                        Speakers' Profiles

                        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.
                        Michela Scicluna joined the University of Malta in 2012 and obtained her Bachelor of Commerce
                        Degree in Accounting and Marketing. Following this, she joined one of the Big Four firms
                        in 2015, simultaneously pursuing her ACCA studies. In 2019, she transitioned to a midtier firm, focusing her expertise on Indirect and Direct Taxation. In June 2019, Michela
                        obtained her ACCA Qualification and became a member of both MIA and ACCA. In 2021,
                        Michela successfully completed the MIT Course in Taxation provided by the Malta
                        Institute of Taxation. Further enhancing her professional credentials, she secured her
                        CPA Warrant in September 2021. Michela is now a Manager currently specialising in
                        Indirect Taxation 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.
                        • 23 Sep 2026
                        • 09:15 - 12:30
                        • online
                        Register
                        MIA Audit Excellence Series in collaboration with Accountancy Board
                        Registration Time: 09:00
                        Session Time: 09:15 - 12:30  including a 15-minute break
                        Speakers: Ms Joanne Saliba, Ms Janis Hyzler & Ms Roberta West Falzon
                        Venue:   Online Webinar


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

                        Enjoy a 10% discount on group bookings.

                        BACKGROUND INFORMATION

                        This CPE session focuses on the professional, ethical and technical obligations arising when there is a change of auditor. It is designed to provide participants with a practical and standards based understanding of the responsibilities of both outgoing and incoming auditors, with particular emphasis on compliance with International Standards on Auditing, the Code of Ethics and the Maltese Companies Act. The session forms part of the follow up CPE programme to the conference From Oversight to Innovation: Driving Quality and Integrity in Accountancy, held in collaboration with the Accountancy Board.

                        SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

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

                        Why is the session of relevance to our members?

                        Transitions between auditors often give rise to practical and professional challenges for both outgoing and incoming auditors. This session is designed to provide clarity on the documentation requirements applicable to auditor changes and to address how ethical considerations should be managed in practice. Both members and non members will benefit from up to date guidance, practical examples and focused discussion on common issues encountered in practice, ensuring the session is relevant to a broad range of audit professionals.

                        Target Audience

                        • Audit partners, directors and managers
                        • Practicing auditors and audit professionals
                        • Accountants involved in audit acceptance, engagement planning or reporting
                        • Professionals responsible for quality, compliance or technical review within audit firms 

                        Speakers' Profiles

                        Joanne Saliba brings over 20 years of expertise in auditing and financial oversight. She joined PwC Malta’s assurance division in 2002 after obtaining an honours degree in Accountancy from the University of Malta. She is a fellow member of the Malta Institute of Accountants, a Certified Public Accountant, and holds a practising certificate in auditing.
                        Joanne has successfully led audit teams on a wide range of complex projects, fostering a culture of collaboration and innovation. Her leadership has spanned diverse sectors, with a particular focus on asset management. Since 2006, she has specialised exclusively in investment management, working with both local and international clients, including collective investment schemes and investment service providers.
                        Her international experience includes audit secondments to PwC offices in Washington and Milan, adding to her extensive knowledge and expertise in the field. 
                        Janis Hyzler joined Zampa Partners in December 2018 and is an Audit Director within the Audit & Assurance team, overseeing a portfolio of clients from various industries.A qualified accountant and auditor, Janis graduated from the University of Malta in 2010 with a Bachelor of Accountancy (Honours) Degree. She brings over 14 years of experience in the financial services sector, having kicked off her career at a Big Four audit firm. Her professional journey includes international assignments in the U.S.A and Australia, which enabled Janis to expand her knowledge base within the financial services sector. 
                        In addition to her audit background, Janis held an accounting role within a corporate service provider, where she managed the financial reporting for clients spanning multiple industries.
                        Roberta West Falzon is an audit and assurance partner at RSM Malta with over 25 years of experience in auditing, leading several audit engagements for national and international clients operating in different fields including the audit of entities within the financial services industry, gaming entities, large groups and listed entities. Moreover, Roberta is a member of the MIA Audit and Assurance Group and is a member of the MIA Sustainable Group.

                        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.
                        e same nature and for reporting purposes.
                        • 29 Sep 2026
                        • 09:30 - 11:30
                        • Online Webinar
                        Register
                        Registration Time:09:15
                        Sessions Time: 09:30- 11:30  No Break
                        Speaker: Mr Roderick Falzon
                        Venue:   Online Webinar

                        Participation Fees 
                        MIA Members: €28
                        Non-MIA Members: €50.00
                        Retired Members: €15.00
                        Students: €20.00

                        *Group bookings for 3 or more participants available.


                        BACKGROUND INFORMATION

                        The session explains common findings that the QAU has identified when conducting reviews on completed audit engagements. Throughout this session we will be discussing the key findings and observations as indicated in the Accountancy Board’s annual report and common pitfalls of SME audits.

                        SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

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

                        Why is the session of relevance to our members?

                        The outcome of this session is to learn how to effectively perform better audits.

                          Target Audience

                          This session is mainly intended to sole practitioners providing audit services and to audit firms in particular audit engagements partners, audit managers and other audit team members, quality assurance consultants and sub-contractors.

                          Speaker's Profile

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

                          EVeNT CPE COMPETENCies

                          2 Core

                          WEBINARS TERMS AND CONDITIONS

                          Terms and conditions  apply


                          DISCLAIMER

                          By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                          Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                          • 30 Sep 2026
                          • 09:15 - 12:30
                          • 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.
                          • 1 Oct 2026
                          • 09:00 - 12:30
                          Register
                          Registration Time: 09:00
                          Session Time: 09:30 - 12:30  No Break
                          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.
                          The Malta Institute of Accountants is pleased to host a new edition of its Meet the Regulator Series, featuring representatives from the Financial Intelligence Analysis Unit (FIAU).
                          The session will be addressed by Dr Jonathan Phyall, Head within the FIAU's Legal Affairs Section. Additional FIAU speakers are expected to participate and will be confirmed in due course.
                          Designed to facilitate constructive dialogue between the profession and the regulator, the session will provide members with an opportunity to gain insights into the FIAU's current priorities, regulatory developments and operational initiatives, while discussing practical challenges encountered in the implementation of AML/CFT obligations.
                          The discussion will cover:
                          Opportunities, challenges, deficiencies and issues identified by the FIAU, together with actions being undertaken to address them.
                          Recent and forthcoming regulatory amendments.
                          Recent and planned operational changes, including IT-related developments.
                          Key areas of focus for the FIAU and matters of relevance to subject persons.
                          Questions and answers with FIAU representatives.
                          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 the 9th September 2026.

                          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.
                          The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant Journal and printed publicity. Photos can also be published on MIA’s social media channels including Facebook and LinkedIn. Such images may be used to publicise future events of the same nature and for reporting purposes.
                          • 2 Oct 2026
                          • 09:15 - 12:30
                          • Online Webinar
                          Register
                          Registration Time:09:00
                          Sessions Time: 09:15 - 12:30  No Break
                          Speaker: Ms Oriana Abela
                          Venue:   Online Webinar

                          Participation Fees 
                          MIA Members: €40
                          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 focus on the accounting challenges associated with valuing specific asset classes—particularly hotels and vessels/shipping—where judgment, estimates and sector specific risks play a significant role. The session aims to bridge theory and practice, highlighting common pitfalls observed in real life engagements.

                          SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                          • The various types of valuations methodologies and the differences in approach
                          • Carrying out a valuation of a vessel
                          • Carrying out a valuation of a hotel
                          • Relying on an expert in terms of ISA620
                          • Assessing the uplift in the financial statements
                          • Impairment indicators and cash generating unit (CGU) determination
                          • Practical examples
                          • Challenges encountered during our valuations

                          Why is the session of relevance to our members?

                          This session offers a practical, experience driven perspective on some of the most judgment heavy areas of IFRS. It will equip attendees with a clearer understanding of how hotels and vessels should be valued, highlight common mistakes to avoid, and provide insights that are directly applicable to both preparers and reviewers of financial statements. Both members and non members will benefit from real world examples and focused discussions that go beyond textbook.

                            Target Audience


                            • Finance directors and financial controllers
                            • Accountants involved in asset heavy businesses
                            • Auditors and assurance professionals
                            • Advisors dealing with hospitality or shipping clients

                            Speaker's Profile

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

                            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.
                            • 6 Oct 2026
                            • 09:15 - 12:30
                            • 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: €28.00
                            Non-MIA Members: €50.00
                            Retired Members: €15.00
                            Students: €20.00

                            *Group bookings for 3 or more participants available.

                            BACKGROUND INFORMATION

                            Directorship services remain a key focus area for regulatory scrutiny in Malta. Drawing on recent supervisory findings and enforcement insights published by the FIAU, this session will provide a practical deep dive into red flags, transaction monitoring failures, governance weaknesses, and trigger events that require reassessment. Whether you provide directorship services directly or oversee compliance within your organisation, this session will equip you with the tools to strengthen monitoring frameworks, mitigate regulatory exposure, and align your practices with current supervisory expectations. Attendance is highly recommended for both members and non-members seeking to enhance their AML/CFT compliance and governance standards.

                            SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                            • The risk landscape for directorship services in Malta, including NRA findings
                            • Regulatory expectations under the PMLFTR and Implementing Procedures (Part II – CSPs)
                            • Key red flags and governance weaknesses that increase AML/CFT exposure
                            • Scrutiny of large, complex and unusual transactions
                            • Trigger events requiring reassessment of the business relationship
                            • Building a defensible risk-based ongoing monitoring framework
                            • Escalation protocols and STR decision-making considerations
                            • Practical case studies based on supervisory insights
                            The session will combine regulatory analysis with real-world scenarios to ensure practical takeaways.

                            Why is the session of relevance to our members?

                            Directorship services remain a key area of supervisory focus in Malta, with recent publications and enforcement insights from the Financial Intelligence Analysis Unit highlighting recurring weaknesses in transaction monitoring, trigger event reassessments and governance oversight. This session offers a practical, regulator-informed deep dive into the red flags and ongoing monitoring obligations attached to directorship roles, equipping attendees with actionable tools to strengthen their compliance frameworks and reduce exposure. Whether you are a member seeking to stay ahead of supervisory expectations or a non-member looking to benchmark and enhance your internal controls, this CPE session provides timely, relevant and implementable guidance.

                              Target Audience

                              This session is designed for Company Service Providers (CSPs), directors and nominee directors, company secretaries, MLROs and Compliance Officers, risk and governance professionals, warranted professionals providing directorship services, and senior management within corporate services firms.

                              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


                                2  Core


                                WEBINARS TERMS AND CONDITIONS

                                Terms and conditions  apply


                                DISCLAIMER

                                By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                                Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                                • 8 Oct 2026
                                • 13:30 - 16:45
                                • Online Webinar
                                Register
                                Registration Time:13:15
                                Sessions Time: 13:30 - 16:45  including a 15-minute break
                                Speakers: Mr Kenneth Cremona & Ms Michela Scicluna
                                Venue:   Online Webinar
                                Participation Fees (The Institute is now accepting payments via Paypal)
                                MIA Members: €40.00
                                Non-MIA Members: €75.00
                                Retired Members: €20.00
                                Students: €30.00

                                *Group bookings for 3 or more participants available.

                                BACKGROUND INFORMATION

                                The hospitality and tourism sector is undergoing significant VAT reform at EU level. This session provides a comprehensive walkthrough of both the current rules and the future legislative landscape affecting the industry. The European Commission’s VAT in the Digital Age (VIDA) package, particularly its second pillar on the platform economy, introduces changes that directly impact accommodation providers, travel operators, and digital platforms. In parallel, the EU is developing a dedicated VAT Tourism Package, aimed at modernising the VAT Directive, updating sector-specific provisions, and aligning the industry with the EU’s broader green and digital transition objectives. This session equips participants with a clear understanding of the rules as they stand today and the reforms that will shape the sector in the coming years. 

                                Why is the session of relevance to our members?

                                Professionals should attend this session to gain a solid understanding of both the existing VAT
                                framework and the upcoming legislative changes that will significantly affect the hospitality and
                                tourism industry. With major reforms underway, including new rules for platforms, travel agents,
                                passenger transport, and non-EU traveller exemptions, staying informed is essential for ensuring
                                compliance, anticipating operational impacts, and advising clients or employers effectively.
                                Whether you are a seasoned VAT practitioner or new to the sector, this session provides timely,
                                practical insights that will help you navigate a rapidly evolving regulatory environment.

                                  Target Audience

                                  Accountants, accounting students, VAT advisors, lawyers, hospitality operators, travel agents,
                                  platform operators, and professionals working within or advising the tourism and
                                  accommodation sectors.

                                  Speakers' Profiles

                                  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.
                                  Michela Scicluna joined the University of Malta in 2012 and obtained her Bachelor of Commerce
                                  Degree in Accounting and Marketing. Following this, she joined one of the Big Four firms
                                  in 2015, simultaneously pursuing her ACCA studies. In 2019, she transitioned to a midtier firm, focusing her expertise on Indirect and Direct Taxation. In June 2019, Michela
                                  obtained her ACCA Qualification and became a member of both MIA and ACCA. In 2021,
                                  Michela successfully completed the MIT Course in Taxation provided by the Malta
                                  Institute of Taxation. Further enhancing her professional credentials, she secured her
                                  CPA Warrant in September 2021. Michela is now a Manager currently specialising in
                                  Indirect Taxation 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.
                                  • 9 Oct 2026
                                  • 09:30 - 11:30
                                  • Online Webinar
                                  Register
                                  Registration Time:09:15
                                  Sessions Time: 09:30- 11:30  No Break
                                  Speaker: Ms Deborah Giordimaina
                                  Venue:   Online Webinar

                                  Participation Fees 
                                  MIA Members: €28
                                  Non-MIA Members: €50.00
                                  Retired Members: €15.00
                                  Students: €20.00

                                  *Group bookings for 3 or more participants available.


                                  BACKGROUND INFORMATION

                                  This workshop is designed to highlight the importance of mental health and well-being for professionals working in accounts and finance. Participants will explore common mental health challenges, including stress, anxiety, depression, and burnout, with a focus on recognising early warning signs and understanding their impact on both personal well-being and workplace performance. The workshop will examine the unique pressures associated with the accounts and finance profession, such as high workloads, tight deadlines, peak reporting periods, regulatory demands, and the expectation of accuracy, and how these factors can contribute to psychological strain. Throughout the session, attendees will gain practical knowledge, evidence-based strategies, and skills to support their mental health, build resilience, manage workplace stress effectively, and foster a healthier and more supportive work environment.

                                  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                  • Understanding mental health and well-being in the workplace and why it matters in accounts and finance roles.
                                  • Recognising the signs and symptoms of stress, anxiety, depression, and burnout.
                                  • Exploring workplace factors that contribute to mental health challenges, including workload, deadlines, and work-life balance.
                                  • Learning practical strategies to manage stress, build resilience, and maintain psychological well-being.
                                  • Identifying sources of support and promoting a mentally healthy and supportive workplace culture.
                                  Why is the session of relevance to our members?

                                  This workshop is intended for professionals working in accounts, finance, and audit who want to gain the knowledge and practical tools needed to recognise, manage, and respond to mental health challenges in high-pressure work environments. It is particularly relevant for those seeking to promote and maintain well-being, reduce the impact of stress and burnout, and support healthier working practices for themselves and their teams.

                                    Target Audience

                                    This workshop is intended for professionals working in accounts, finance, and audit functions across all levels of experience and responsibility.

                                    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. She offers supervision to professionals working in clinical settings. Beyond her clinical and supervisory roles, Deborah also lectures at various educational institutes, including 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.
                                    • 13 Oct 2026
                                    • 09:15 - 12:30
                                    • Online Webinar
                                    Register
                                    A session organised in collaboration with the Malta Competition and Consumer Affairs Authority (MCCAA).
                                    Registration Time: 09:00
                                    Sessions Time: 09:15- 12:30  including a 15-minute break
                                    Speaker: Dr Bernice Bianchi
                                    Venue:   Online Webinar
                                    Participation Fees 
                                    MIA Members: €40
                                    Malta Chamber of Commerce Members: €40
                                    Malta Chamber of SMEs Members : €40.00
                                    Non-MIA Members: €80.00
                                    Retired Members: €40.00
                                    Students: €40.00
                                    Group bookings for 3 or more participants available.

                                    BACKGROUND INFORMATION

                                    The session will discuss the fundamental notions of Maltese competition law, with particular reference to EU law. It will provide an overview of the Maltese Competition Act and its main sources, namely Article 101 and Article 102 of the TFEU.
                                    The discussion will begin by considering anticompetitive agreements as contemplated under Article 5 of the Competition Act, in particular examining what constitutes collusive behaviour between undertakings. This will be followed by an analysis of Article 9 of the Competition Act, addressing the notion of dominance, the special responsibility borne by dominant undertakings, and the abuse of such dominant positions.
                                    Finally, the session will address merger control in Malta, with specific reference to the appraisal of concentrations in the Maltese scenario.

                                    Why is the session of relevance to our members?

                                    Managerial or corporate accountants, business or financial advisors, CEOs, accounting consultants and advisory professionals can all find this course useful in their work. These professionals must keep abreast on the competition law consequences which might be triggered during the business activities of the company. Examples of when these issues will arise would be in the case a company holds a dominant position in a relevant market or in the case where mergers or acquisitions with other companies are being contemplated. In the latter cases, there are certain notification obligations and the merger clearance would be required in terms of the specific competition rules.

                                      Target Audience

                                      Accountants and other professionals who are in managerial or decision making roles

                                      Speaker's Profile

                                      Dr Bernice Bianchi is a senior legal officer at the Office for Competition within the Malta Competition and Consumer Affairs Authority, joining the Office in 2014 after obtaining her Doctor of Laws degree (LL.D.) from the University of Malta. She is involved in overseeing investigations into suspected infringements of Maltese and EU Competition law and holds a warrant to practice before the Maltese Law Courts, representing the Office in litigation before the Maltese Courts. Bernice is also a visiting lecturer at the University of Malta, lecturing in competition law.

                                        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 and use it in accordance with its Privacy Notice available at the following link. Booking and personal data collected may also be shared with MCCCA for the purpose of administering the event
                                        Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                                        • 22 Oct 2026
                                        • 13:30 - 16:45
                                        • Online Webinar
                                        Register
                                        Registration Time:13:15
                                        Sessions Time: 13:30 - 16:45  including a 15-minute break
                                        Speaker: Ms Trudy Muscat
                                        Venue:   Online Webinar
                                        Participation Fees 
                                        MIA Members: €40.00
                                        Non-MIA Members: €75.00
                                        Retired Members: €20.00
                                        Students: €30.00

                                        *Group bookings for 3 or more participants available.

                                        BACKGROUND INFORMATION

                                        This 3‑hour session will introduce participants to the transfer pricing treatment of intra‑group services with a focus on the OECD benefit test. It will explain how to distinguish genuine services from shareholder activities, duplicative services and incidental group synergies, and will touch on the concept of low‑value‑adding intra‑group services and simplified approaches. Recent international controversy trends and selected court decisions will be used to illustrate how tax authorities challenge management and head‑office fees, allocation keys and documentation. By the end of the session, participants will be able to identify and distinguish different types of intra‑group services, apply the OECD benefit test in practice, and critically assess facts and circumstances to understand how transfer pricing principles are applied to common day‑to‑day situations.

                                        Specific topics to be covered during the sessioN

                                        • Overview of intra group services for TP purposes
                                        • The OECD benefit test: what it is and how to apply it in practice
                                        • Distinguishing genuine services from shareholder activities, duplication and incidental synergies
                                        • Low value adding intra group services (LVAS) and simplified approaches
                                        • Typical intra group service models (cost plus, fixed fee, pass through) and how they are priced
                                        • TP risks, practical issues and documentation
                                        • Recent international cases and examples reflecting typical TP issues on intra group services

                                        Why is the session of relevance to our members?

                                        This session equips MIA members with practical tools to identify, price and document intra group services in line with the OECD TP Guidelines, reducing the risk of transfer pricing adjustments and double taxation. By working through international standards and real cases, participants will better anticipate tax authority challenges and strengthen the defensibility of their clients’ or organisations’ service charge arrangements.

                                          Target Audience

                                          Tax professionals, transfer pricing practitioners, and finance/legal personnel new to OECD TP principles, especially Chapter VII.

                                          Speaker' Profile

                                          A senior manager within Deloitte’s international tax team, Trudy is an experienced international tax lawyer with a demonstrated history of efficiently leading a team to support MNEs with cross-border and local tax. Fifteen years work experience in corporate local and international tax law, personal holding solutions, family business succession planning and legal drafting, with a specialisation in EU direct tax. Trudy has focused on the entertainment and tech industry in recent years and in particular on the local and cross-border impact of EU tax developments and transfer pricing.

                                          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.
                                          • 23 Oct 2026
                                          • 09:15 - 12:30
                                          • Online Webinar
                                          Register
                                          Registration Time: 09:00
                                          Sessions Time: 09:15 - 12:30  including a 15-minute break
                                          Speaker: Mr Clayton Degiorgio
                                          Venue:   Online Webinar
                                          Participation Fees 
                                          MIA Members: €40.00
                                          Non-MIA Members: €75.00
                                          Retired Members: €20.00
                                          Students: €30.00

                                          *Group bookings for 3 or more participants available.

                                          BACKGROUND INFORMATION

                                          Management accounting information plays a critical role in meeting the diverse needs and expectations of an organisation’s stakeholders. By delivering relevant, timely, and accurate insights, management accountants enable stakeholders to make informed decisions, assess organisational performance, and understand the financial and operational implications of strategic choices.
                                          Effective management accounting requires the use of techniques and tools that are appropriately tailored to the organisation’s size, complexity, and activities. When applied well, these techniques enhance transparency, support strategic alignment, and strengthen trust between the organisation and its stakeholders.

                                          SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                          • Understanding Stakeholders and Their Expectations
                                          • The Evolving Role of the Management Accountant
                                          • Providing reliable accounting information to stakeholders
                                          • Tools and Techniques That Enhance Stakeholder Value
                                          • Technology and Data Expectations
                                          • Ethical Responsibilities and Professional Judgement
                                          • Managing Conflicting Stakeholder Interests
                                          • Case studies

                                          Why is the session of relevance to our members?

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

                                            Target Audience

                                            This session is designed for accounting professionals who want to strengthen their ability to understand, anticipate, and manage the diverse expectations of stakeholders across an organisation. It equips participants with the insight and practical skills needed to deliver meaningful, decision‑ready information and to operate confidently as trusted partners in the business

                                            Speaker's Profile

                                            Clayton Degiorgio has graduated as a qualified Accountant with a Distinction from the University of Malta in 2015 and is a Certified Public Accountant and a Member of the Malta Institute of Accountants.
                                            Having started his experience with one of the Big Four both within the Tax Department and Audit Department, he moved on to Accountancy related positions in the industry. In his experience as an in-house Accountant, Clayton has worked in the services, manufacturing, retail, and travel industries for ten years.
                                            He currently holds the position of Group CFO with a reputable Maltese company operating within the tour operating industry and has a firm providing audit, tax, accounting and advisory services.

                                            EVeNT CPE COMPETENCies


                                            3 Core


                                            WEBINARS TERMS AND CONDITIONS

                                            Terms and conditions  apply


                                            DISCLAIMER

                                            By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                                            Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                                            • 27 Oct 2026
                                            • 13:30 - 16:45
                                            • Online Webinar
                                            Register
                                            Registration Time: 13:15
                                            Sessions Time: 13:30 - 16:45  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

                                            The Consolidated Group (Income Tax) Rules came into force for financial periods commencing on or after 1 January 2019. In the past few years, guidance has also been frequently issued by the Malta tax authorities. The application of such rules gives rise to certain complexities in practice, which shall be covered in more detail during this session

                                            SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                            The Consolidated Group (Income Tax) Rules, guidelines published in this regard by the Malta tax authorities, as well as a number of relevant case studies

                                            Why is the session of relevance to our members?

                                            In order to obtain a better understanding and increased awareness of the relevant Malta income tax considerations arising on the application of the fiscal consolidation regime as well as the application of such regime in practice through various case studies.

                                              Target Audience

                                              Accountants, tax advisors and tax compliance specialists

                                              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.
                                              • 29 Oct 2026
                                              • 13:30 - 16:45
                                              • Online Webinar
                                              Register
                                              Registration Time:13:15
                                              Sessions Time: 13:30 - 16:45  including a 15-minute break
                                              Speakers: Ms Michela Scicluna & Ms Anthea Maria Camilleri
                                              Venue:   Online Webinar
                                              Participation Fees 
                                              MIA Members: €40.00
                                              Non-MIA Members: €75.00
                                              Retired Members: €20.00
                                              Students: €30.00

                                              *Group bookings for 3 or more participants available.

                                              BACKGROUND INFORMATION

                                              The aviation sector faces unique VAT challenges, from passenger transport exemptions to aircraft
                                              leasing, maintenance, and international operations. This session provides a structured overview
                                              of the VAT rules affecting airlines, operators, and service providers, highlighting common
                                              compliance traps and sector-specific complexities.

                                              SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                                 VAT treatment of aviation activities.
                                              • Exemptions applicable to the aviation sector.
                                              • Aircraft leasing, maintenance and operating costs.
                                              • Place of supply considerations.
                                              • Common compliance risks and practical scenarios.

                                              Why is the session of relevance to our members?

                                              Attendees will gain a clear understanding of the VAT rules governing aviation activities and learn
                                              how to navigate cross-border issues effectively. The session is valuable for anyone seeking to
                                              strengthen compliance and avoid costly misinterpretations.

                                                Target Audience

                                                Airlines, aviation service providers, leasing companies, accountants, tax advisors, and
                                                professionals supporting aviation operations.

                                                Speakers' Profiles

                                                Michela Scicluna joined the University of Malta in 2012 and obtained her Bachelor of Commerce
                                                Degree in Accounting and Marketing. Following this, she joined one of the Big Four firms
                                                in 2015, simultaneously pursuing her ACCA studies. In 2019, she transitioned to a midtier firm, focusing her expertise on Indirect and Direct Taxation. In June 2019, Michela
                                                obtained her ACCA Qualification and became a member of both MIA and ACCA. In 2021,
                                                Michela successfully completed the MIT Course in Taxation provided by the Malta
                                                Institute of Taxation. Further enhancing her professional credentials, she secured her
                                                CPA Warrant in September 2021. Michela is now a Manager currently specialising in
                                                Indirect Taxation at RSM Malta
                                                Anthea Maria Camilleri is a Senior within the Indirect Tax Department at RSM Malta. She joined the firm in 2024 and completed her Master in Advocacy at the University of Malta in 2025, and is expected to qualify as a lawyer in the coming months. In her role, Anthea works closely on VAT advisory and compliance matters, assisting clients from diverse industries in interpreting and applying complex indirect tax legislation. She is also actively involved in internal projects that contribute to the department’s development and operational efficiency. Anthea brings a legal perspective to her work, particularly in analysing regulatory frameworks and supporting the delivery of practical, well-informed solutions. She finds fulfilment in roles that challenge her analytical thinking and appreciates the opportunity to collaborate across disciplines, where she can apply legal insight to deliver thoughtful, practical solutions in a dynamic professional environment.

                                                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.
                                                • 30 Oct 2026
                                                • 09:15 - 12:30
                                                • Online Webinar
                                                Register
                                                Registration Time: 09:00
                                                Sessions Time: 09:15 - 12:30  including a 15-minute break
                                                Speaker: Dr Maria DeBono
                                                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 provide a comprehensive overview of the legal procedures for dissolving, liquidating and striking off companies under the Maltese Companies Act (Chapter 386 of the Laws of Malta). Participants will gain insight into the legal grounds for dissolution and the various modes of liquidation or winding up, including both voluntary and court/compulsory liquidation. The session will examine the roles and responsibilities of directors and shareholders throughout the different processes, as well as the functions of key officials such as liquidators and other court-appointed officials. Additionally, the session will explore the relatively new simplified dissolution procedure and the legal remedy of reinstatement of companies, outlining the steps required to restore a company that has been struck off the register and the implications of doing so

                                                SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                                Dissolution (including recent changes), Liquidation and Reinstatement of Companies

                                                Why is the session of relevance to our members? 

                                                Members of MIA may benefit from this session as they may be involved in a liquidation whether as accountants, auditors or as a liquidator but these sessions may also be of interest to people who are generally interested to learn more about the corporate processes of dissolution and liquidation of companies.

                                                  Target Audience

                                                  Directors, Company Secretaries, Liquidators, Auditors, Accountants

                                                  Speaker's Profile

                                                  Maria is a Senior Associate within the Corporate & Commercial Department at Fenech & Fenech Advocates. Her main areas of practice are Commercial, Corporate, Insolvency and Trust law.
                                                  After obtaining her Bachelor of Laws and Master of Advocacy degrees from the University of Malta in 2017 and 2018 respectively, Maria then furthered her studies in London where she read for a Master of Laws (LLM) at the London School of Economics and Political Science, where she specialised in Corporate and Commercial Law. At Fenech & Fenech, she regularly advises clients on several company law and corporate related issues, including, liquidation, insolvency, corporate restructuring and company reinstatement matters. She is also experienced in assisting clients on a variety of corporate transactions including mergers and acquisitions, both on a local and cross-border scale.
                                                  Maria also forms part of the Trusts and Foundations Department of the Firm and regularly advises clients on which vehicle would best suit their needs: be it a trust, foundation or association and the intricacies involved in the establishment of these structures. Together with the rest of the team, she also regularly assists the key-players within these structures such as the trustees or administrators, with any legal advice they require.

                                                  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.
                                                  • 3 Nov 2026
                                                  • 09:30 - 11:30
                                                  • Online Webinar
                                                  Register
                                                  Registration Time: 09:15
                                                  Sessions Time: 09:30- 11:30  including a 15-minute break
                                                  Speaker: Dr Elizabeth Sammut Borg 
                                                  Venue:   Online Webinar
                                                  Participation Fees 
                                                  MIA Members: €28.00
                                                  Non-MIA Members: €50.00
                                                  Retired Members: €15.00
                                                  Students: €20.00

                                                  *Group bookings for 3 or more participants available.

                                                  BACKGROUND INFORMATION

                                                  The rapid growth of crypto-assets has brought increased regulatory scrutiny, placing Crypto-Asset Service Providers (CASPs) at the forefront of Anti-Money Laundering (AML) compliance efforts. At the same time, other obliged entities and service providers interacting with CASPs—such as financial institutions, payment providers, and corporate service providers—are increasingly exposed to crypto-related risks.
                                                  A key development in this space is the implementation of the Travel Rule, which introduces new requirements around the collection and sharing of originator and beneficiary information in crypto transactions. This creates both operational and compliance challenges for CASPs and their counterparties.
                                                  As regulatory expectations continue to evolve, organisations must ensure they are equipped to identify, assess, and respond to financial crime risks effectively.
                                                  This session provides a practical introduction to AML fundamentals within the crypto environment, with a strong focus on recognising red flags, understanding Travel Rule obligations, and applying risk-based controls in day-to-day operations.

                                                  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                                  • Overview of AML/CFT obligations applicable to CASPs
                                                  • Key financial crime risks in crypto-asset activities
                                                  • The Travel Rule: scope, requirements, and practical implementation challenges
                                                  • Common red flags in crypto-related transactions and business relationships
                                                  • Customer Due Diligence (CDD) and Enhanced Due Diligence (EDD) in a crypto context
                                                  • Transaction monitoring considerations involving CASPs
                                                  • Practical case studies across CASPs and counterparties

                                                  Why is the session of relevance to our members?

                                                  As regulatory expectations tighten, including the implementation of the Travel Rule, CASPs face increasing compliance complexity and scrutiny. Many organisations are still navigating how to apply these requirements effectively in practice.
                                                  This session delivers practical, real-world insights into crypto-related AML risks, highlighting common red flags and key implementation challenges. Attendees will gain actionable knowledge to strengthen compliance frameworks, improve detection of suspicious activity, and better manage regulatory expectations.

                                                    Target Audience

                                                    • Employees of Crypto-Asset Service Providers (CASPs)
                                                    • Compliance and AML/CFT professionals
                                                    • Financial institutions/Subject Persons interacting with CASPs
                                                    • Risk, fraud, and onboarding teams

                                                    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


                                                      2  Core


                                                      WEBINARS TERMS AND CONDITIONS

                                                      Terms and conditions  apply


                                                      DISCLAIMER

                                                      By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                                                      Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                                                      • 4 Nov 2026
                                                      • 13:30 - 16:45
                                                      • 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

                                                      CJEU decisions continue to shape VAT interpretation across the EU. This session reviews the
                                                      most significant judgments from 2025–2026, highlighting their practical impact on businesses
                                                      and advisors. The focus is on themes that influence compliance, structuring, and risk
                                                      assessment.

                                                      SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                                      • Review of key recent CJEU VAT decisions.
                                                      • Impact on VAT compliance and advisory work.
                                                      • Developments affecting exemptions and deductions.
                                                      • Fixed establishment and place of supply developments.
                                                      • Practical implications for businesses.

                                                      Why is the session of relevance to our members?

                                                      This session helps attendees stay ahead of legal developments and understand how new case
                                                      law may affect their organisation or clients. Both members and non-members will benefit from
                                                      expert analysis and practical takeaways.

                                                        Target Audience

                                                        VAT specialists, tax advisors, legal professionals, accountants, and anyone involved in
                                                        interpreting or applying VAT legislation.

                                                        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.
                                                        • 11 Nov 2026
                                                        • 25 Nov 2026
                                                        • 3 sessions
                                                        • Online Webinar
                                                        Register
                                                        Registration Time: 13:15
                                                        Sessions  Time: 13:30 - 16:45 including a 15 minute break
                                                        Speakers: Mr Neville Saliba, Ms Kristina Vella Jones & Ms Ranim Elnifro
                                                        Venue:   Online Webinar
                                                        Participation Fees
                                                        MIA Members: €110.00
                                                        Non-MIA Members: €215.00
                                                        Retired Members: €50.00
                                                        Students: €80.00

                                                        BACKGROUND INFORMATION

                                                        GAPSME(General Accounting Principles for Small and Medium-Sized Entities) is the default accounting framework in Malta for accounting periods commencing on or after 1 January 2016. Maltese small and medium sized companies are allowed to use this reporting framework, yet required to comply with IFRSs (International Financial Reporting Standards) should they be recognised as large companies or subject to some exceptions.

                                                        SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                                          1. A detailed understanding of the general applicability of GAPSME
                                                          2. General topics under GAPSME
                                                          a. Accounting concepts
                                                          b. General presentation
                                                          c. Policies, estimates and errors
                                                          3. Specific topics under GAPSME:
                                                          a. Revenue
                                                          b. Property, Plant and Equipment
                                                          c. Investment Property
                                                          d. Financial Assets, Financial Liabilities and Equity
                                                          e. Investments in Subsidiaries, Associates and Joint Ventures
                                                          f. Intangible Assets other than Goodwill
                                                          g. Impairment of Assets
                                                          h. Government Grants
                                                          i. Leases
                                                          j. Inventories
                                                          k. Income Taxes
                                                          l. Provisions and Contingencies
                                                          m. Foreign Currency Translation
                                                          n. Post Balance Sheet Events
                                                          o. Related Party Disclosures
                                                          p. Discontinued Operations and Assets Held For Sale
                                                          a. Revenue
                                                          b. Property, Plant and Equipment
                                                          c. Investment Property
                                                          d. Financial Assets, Financial Liabilities and Equity
                                                          e. Investments in Subsidiaries, Associates and Joint Ventures
                                                          f. Intangible Assets other than Goodwill
                                                          g. Impairment of Assets
                                                          h. Government Grants
                                                          i. Leases
                                                          j. Inventories
                                                          k. Income Taxes
                                                          l. Provisions and Contingencies
                                                          m. Foreign Currency Translation
                                                          n. Post Balance Sheet Events
                                                          o. Related Party Disclosures
                                                          p. Discontinued Operations and Assets Held For Sale

                                                          Why is the session of relevance to our members?

                                                          The large majority of companies registered in Malta fall below the medium company threshold, meaning that a good portion of clients for accountants and auditors will follow this reporting framework. MIA members are therefore encouraged to attend the sessions to obtain or refresh their understanding of the main concepts that one needs to apply under GAPSME, as well as how these concepts differ from those applied under IFRSs.

                                                            Target Audience

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

                                                            Speakers' Profiles

                                                            Neville Saliba joined Deloitte in 2024, bringing with him a wealth of expertise in IFRS advisory services, consolidations, and financial reporting framework conversions. After earning his Master’s in Accountancy from the University of Malta in 2020, Neville began his career in client accounting, which quickly evolved into a focus on accounting advisory. He has since supported corporate clients' Heads of External Reporting with complex IFRS and GAPSME challenges, alongside delivering tailored training programs. Passionate about advancing the accounting profession, Neville actively engages in industry discussions and frequently delivers lectures and CPE sessions on financial reporting topics.
                                                            Ranim Elnifro recently completed Master in Accountancy at the University of Malta and is part of Deloitte Malta’s Assurance practice, where she specialises in Accounting & Reporting Advisory across a diverse portfolio of industries. She contributes to advisory projects on financial reporting matters, assists in the close-off and consolidation process of public interest entities, and supports the delivery of IFRS training programmes for clients and internal team
                                                            Kristina Vella Jones joined Deloitte Malta's Audit & Assurance business in 2022 and recently completed a Master's in Accountancy. After gaining foundational experience in Audit, she transitioned to the Assurance practice, where she now specialises in Accounting & Reporting Advisory across a diverse portfolio of industries. Kristina delivers expertise in strategic guidance on complex transactions, IFRS compliance, the close-off and consolidation process of public interest entities, and the delivery of IFRS training programs.

                                                            EVeNT CPE COMPETENCies


                                                            9  Core


                                                            WEBINARS TERMS AND CONDITIONS

                                                            Terms and conditions  apply


                                                            DISCLAIMER

                                                            By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                                                            Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                                                            • 12 Nov 2026
                                                            • 13:30 - 16:45
                                                            • Online Webinar
                                                            Register
                                                            Registration Time: 13:15
                                                            Sessions Time: 13:30 - 16:45  including a 15-minute break
                                                            Speakers: Mr Christian Vella & Ms Nicola Attard
                                                            Venue:   Online Webinar
                                                            Participation Fees (The Institute is now accepting payments via Paypal)
                                                            MIA Members: €40.00
                                                            Non-MIA Members: €75.00
                                                            Retired Members: €20.00
                                                            Students: €30.00

                                                            *Group bookings for 3 or more participants available.

                                                            BACKGROUND INFORMATION

                                                            Transactions and structures involving a trust arrangement can give rise to different Malta income tax and duty considerations, depending on the fact pattern of the case at hand. The applicable Malta income tax and duty considerations throughout the existence of the trust will be covered in this seminar.

                                                            SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                                            (i) Malta income tax and duty implications of settlements on trust;
                                                            (ii) implications on beneficiaries from a Malta income tax perspective on distributions from a trust;
                                                            (iii) Malta income tax and duty considerations arising upon a transfer of the beneficial interest in a trust

                                                            Why is the session of relevance to our members?

                                                            This session will aim to provide attendees with a better understanding of the relevant Malta tax and duty considerations applicable to trusts, including through discussing a number of examples.

                                                              Target Audience

                                                              Accountants, tax advisors, tax 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.
                                                              • 19 Nov 2026
                                                              • 09:15 - 12:30
                                                              • Online Webinar
                                                              Register
                                                              Registration Time: 09:00
                                                              Sessions Time: 09:15 - 12:30  including a 15-minute break
                                                              Speakers: Ms Michela Scicluna & Mr Kurt Polidano
                                                              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

                                                              Partial attribution remains one of the most scrutinised areas of VAT compliance. Understanding
                                                              when it applies, how to apply the 10th Schedule, and how to manage capital goods adjustments
                                                              is essential for businesses with mixed-use activities. This session breaks down the rules,
                                                              methods, and documentation requir
                                                              ements needed to defend apportionment decisions.

                                                              SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                                              • Principles of partial attribution.
                                                              • Input tax recovery methods and calculations.
                                                              • Application of the 10th Schedule.
                                                              • Capital Goods Scheme adjustments.
                                                              • Common issues and practical examples.

                                                              Why is the session of relevance to our members?

                                                              Participants will gain a practical, step-by-step understanding of attribution methods and adjustment mechanisms. The session is ideal for anyone seeking to strengthen their technical knowledge and ensure their organisation’s apportionment calculations are robust, defensible, and compliant. 

                                                                Target Audience

                                                                Finance teams, VAT specialists, accountants, auditors, and advisors dealing with mixed
                                                                taxable/exempt activities or capital goods adjustments.

                                                                Speakers' Profiles

                                                                Michela Scicluna joined the University of Malta in 2012 and obtained her Bachelor of Commerce
                                                                Degree in Accounting and Marketing. Following this, she joined one of the Big Four firms
                                                                in 2015, simultaneously pursuing her ACCA studies. In 2019, she transitioned to a midtier firm, focusing her expertise on Indirect and Direct Taxation. In June 2019, Michela
                                                                obtained her ACCA Qualification and became a member of both MIA and ACCA. In 2021,
                                                                Michela successfully completed the MIT Course in Taxation provided by the Malta
                                                                Institute of Taxation. Further enhancing her professional credentials, she secured her
                                                                CPA Warrant in September 2021. Michela is now a Manager currently specialising in
                                                                Indirect Taxation at RSM Malta
                                                                Kurt Polidano is a Lead Senior within the Indirect Tax Department at RSM Malta, specialising in VAT advisory and compliance. Since joining the firm in 2019 and qualifying as an ACCA accountant in 2025, he has managed a diverse portfolio of clients across various industries. He oversees and reviews team output, and ensures timely compliance with VAT obligations. Kurt has broad experience across the VAT spectrum, and is actively involved in mentoring team members and from time-to-time delivering technical training.

                                                                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.
                                                                • 24 Nov 2026
                                                                • 09:15 - 12:30
                                                                • 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 
                                                                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 will delve into the main provisions of the Income Tax Act dealing with income tax deductions, mainly looking at the positive test found in Article 14 of the Income Tax Act and the negative test found in Article 26 of the Income Act. The seminar will give particular emphasis to capital allowances. The contents of this seminar will feature the mechanics of these allowances and the obligations set out by the law including the presentation of practical examples.

                                                                SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                                                • Allowable deductions under Article 14 Income Tax Act
                                                                • Article 26 Income Tax Act
                                                                • Capital allowances and how they are applied
                                                                • The balancing statement

                                                                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.
                                                                  • 26 Nov 2026
                                                                  • 09:15 - 12:30
                                                                  • Online Webinar
                                                                  Register
                                                                  Registration Time: 09:00
                                                                  Sessions Time: 09:15 - 12:30  including a 15-minute break
                                                                  Speakers: Mr 
                                                                  John Debattista, Ms Miriam Rapa, Ms Martina Camilleri & Ms Philippa 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

                                                                  Customer loyalty programs—such as points, rewards, and vouchers—have become a powerful marketing and branding tool, driving sales and customer engagement in the retail industry. In the past, international financial reporting standards offered little guidance on the accounting treatment of these programs. However, IFRS 15 has now provided clear direction on how they should be recognized and reported. This seminar will explain the requirements of IFRS 15 through practical examples, helping participants understand and apply the standard effectively.

                                                                  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                                                  • The five steps revenue recognition approach under IFRS 15
                                                                  • How vouchers, coupons, loyalty points affect these steps and hence revenue measurement and recognition.
                                                                  • Disclosure requirements

                                                                  Why is the session of relevance to our members?

                                                                  We shall be providing tangible and real life examples of how most customer loyalty programmes work and their impact on the accounting treatment.

                                                                    Target Audience

                                                                    Accountants working in the retail sectors, auditors, students.

                                                                    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.
                                                                    Miriam joined Deloitte's Audit & Assurance department in 2016, initially as a full-time employee while pursuing her ACCA qualification. She obtained her ACCA qualification in 2019, achieving full membership with both the ACCA and the Malta Institute of Accountants. With nine years of experience at Deloitte Malta, Miriam has developed a robust expertise in the financial services sector, particularly in the areas of investment management, banking, and regulatory compliance.
                                                                    Throughout her career, Miriam has led audits and provided assurance services to national and international clients, with a strong emphasis on financial institutions. She has worked extensively with investment managers, providing insights and advisory on financial reporting, regulatory frameworks, and risk management. Her experience in the financial services industry has been bolstered by her leadership role in the audit of the Central Bank of Malta, where she has gained a deep understanding of central banking operations and financial regulatory oversight.
                                                                    Miriam has also gained significant experience auditing a broad range of local businesses, including clients in the hospitality, retail, and other commercial sectors. Her exposure to these industries has enriched her professional perspective, enhancing her ability to tailor audit approaches to various business models and operational challenges. This breadth of experience has positioned Miriam as a versatile and trusted advisor, capable of delivering value-driven insights across multiple industries.
                                                                    Martina joined Deloitte in 2017 after completing her Master’s in Accountancy from the University of Malta. With eight years of dedicated experience at Deloitte, Martina has developed a robust expertise in auditing, covering a diverse range of clients and industries. Throughout her tenure at Deloitte, Martina has been involved in auditing a broad cross-section of private and public companies, operating both locally and internationally. Her extensive experience includes working with companies in various sectors such as real estate, retail, and aviation. Martina has demonstrated exceptional proficiency in managing complex audit engagements, ensuring compliance with regulatory standards and delivering high-quality audits. In recent years, Martina has primarily focused on servicing local clients, leveraging her deep understanding of the Maltese market. She has successfully led audit teams for numerous publicly listed companies and large private groups with significant investments both within and outside of Malta. Her role has involved coordinating multi-location audit engagements, liaising with international teams, and providing strategic insights to enhance financial reporting and governance practices.
                                                                    Martina is also actively involved in Deloitte’s internal training programmes, mentoring junior staff and contributing to the continuous professional development of the audit team.
                                                                    Philippa recently qualified ACCA member after graduating with M.Sc in Economics (University of Malta). Brings 3 years of professional audit experience at Deloitte Malta, specializing in the Retail, Warehouse and Distribution (RWD) industry. Demonstrates expertise in financial audits, risk assessment, internal controls evaluation, and regulatory compliance.

                                                                    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.
                                                                    • 1 Dec 2026
                                                                    • 09:00 - 12:30
                                                                    Register
                                                                    More details coming soon.
                                                                    Registration Time: 09:00
                                                                    Session Time: 09:30 - 12:30  No Break
                                                                    Speakers: 
                                                                    • Mr Joseph Caruana, Commissioner for Tax and Customs
                                                                    • Mr Shawn Agius – Director General, Tax Operations
                                                                    • Mr Lydon Farrugia – Director, Registration, Filing and Assessment
                                                                    • Mr Manfred Barbara – Director General, Verification and Audit Department
                                                                    • Mr Alan Mamo – Director General Customs Operations
                                                                    Venue: TBA
                                                                    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.

                                                                    Agenda

                                                                    • Welcome and introductions
                                                                    • Overview of regulatory updates and operational changes
                                                                    • MTCA presentations across departments
                                                                    • Extended Q&A session (including pre-submitted questions)
                                                                    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, MGA 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.
                                                                    Participation is highly recommended as it will provide attendees with the opportunity to directly interact with the regulators.
                                                                    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 the 11th November 2026.

                                                                    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.
                                                                    The Malta Institute of Accountants may take photos during this event. These images will be used by the Institute to share news about the event in newsletters, the Annual Report, The Accountant Journal and printed publicity. Photos can also be published on MIA’s social media channels including Facebook and LinkedIn. Such images may be used to publicise future events of the same nature and for reporting purposes.
                                                                    • 2 Dec 2026
                                                                    • 13:30 - 15:30
                                                                    • Online Webinar
                                                                    Register
                                                                    Registration Time: 13:15
                                                                    Sessions Time: 13:30 - 15:30  including a 15-minute break
                                                                    Speaker: Dr Elizabeth Sammut Borg 
                                                                    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

                                                                    A robust Customer Risk Assessment (CRA) is fundamental to an effective risk-based approach (RBA) to AML/CFT. It enables organisations to understand who their customers are, assess the level of money laundering and terrorist financing risk they present, and apply proportionate due diligence measures throughout the customer relationship.
                                                                    Customer risk assessments play a critical role in the onboarding process, ensuring that firms collect the appropriate information, apply the correct level of Customer Due Diligence (CDD), and identify where Enhanced Due Diligence (EDD) may be required. They should also align with the firm's Business Risk Assessment (BRA) to ensure customer risks are assessed consistently within the organisation's overall risk framework.
                                                                    This practical session will provide attendees with a clear understanding of customer risk assessments, their interaction with the Business Risk Assessment, and how to apply the risk-based approach effectively in line with regulatory expectations.

                                                                    SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                                                    • Introduction to Customer Risk Assessment (CRA): Purpose and regulatory expectations.
                                                                    • Customer Risk Assessment and Onboarding: Understanding your customer and determining the appropriate level of due diligence.
                                                                    • The Interaction between the CRA and the BRA: Ensuring customer risks are assessed consistently within the firm's overall risk framework.
                                                                    • Applying the Risk-Based Approach: Using customer risk assessments to determine the appropriate level of CDD, EDD, and ongoing monitoring.
                                                                    • Common Challenges and Best Practices: Practical examples and common deficiencies identified during supervisory reviews.

                                                                    Why is the session of relevance to our members?

                                                                    An effective Customer Risk Assessment is the foundation of a strong AML/CFT framework. This session will provide practical guidance on conducting customer risk assessments, strengthening onboarding processes, and applying a consistent risk-based approach in line with regulatory expectations. Attendees will gain practical insights to enhance compliance and improve the effectiveness of their AML/CFT controls.

                                                                      Target Audience

                                                                      • Subject Persons
                                                                      • Compliance Officers
                                                                      • MLROs
                                                                      • 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


                                                                        2 Core


                                                                        WEBINARS TERMS AND CONDITIONS

                                                                        Terms and conditions  apply


                                                                        DISCLAIMER

                                                                        By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                                                                        Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                                                                        • 3 Dec 2026
                                                                        • 09:15 - 12:30
                                                                        • Online Webinar
                                                                        Register
                                                                        Registration Time: 09:00
                                                                        Session Time: 09:15 - 12:30  including a 15-minute break
                                                                        Speaker: Ms Michela Scicluna
                                                                        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

                                                                        Determining the place of establishment is fundamental to VAT obligations, affecting registration, place of supply, and compliance. This session focuses exclusively on the VAT perspective, exploring fixed establishments, substance requirements, and cross-border scenarios. 

                                                                        SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                                                        • Fixed establishment concepts under EU VAT law.
                                                                        • Distinction between business establishment and fixed establishment.
                                                                        • Human and technical resources tests.
                                                                        • Impact of a fixed establishment on place of supply rules.
                                                                        • VAT registration and compliance implications.
                                                                        • Review of relevant CJEU case law.
                                                                        • Practical cross-border examples and risk areas.

                                                                        Why is the session of relevance to our members?

                                                                        The session provides practical clarity on how VAT rules apply to establishments and fixed
                                                                        establishments, helping attendees avoid misclassification and compliance errors. Both
                                                                        members and non-members will benefit from real-world examples and clear guidance.

                                                                          Target Audience

                                                                          VAT advisors, accountants, corporate tax teams, international businesses, and professionals dealing with cross-border VAT issues. 

                                                                          Speakers' Profiles

                                                                          Michela Scicluna joined the University of Malta in 2012 and obtained her Bachelor of Commerce
                                                                          Degree in Accounting and Marketing. Following this, she joined one of the Big Four firms
                                                                          in 2015, simultaneously pursuing her ACCA studies. In 2019, she transitioned to a midtier firm, focusing her expertise on Indirect and Direct Taxation. In June 2019, Michela
                                                                          obtained her ACCA Qualification and became a member of both MIA and ACCA. In 2021,
                                                                          Michela successfully completed the MIT Course in Taxation provided by the Malta
                                                                          Institute of Taxation. Further enhancing her professional credentials, she secured her
                                                                          CPA Warrant in September 2021. Michela is now a Manager currently specialising in
                                                                          Indirect Taxation 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.
                                                                          • 4 Dec 2026
                                                                          • 09:15 - 12:30
                                                                          • Online Webinar
                                                                          Register
                                                                          Registration Time: 09:00
                                                                          Sessions Time: 09:15 - 12:30  including a 15-minute break
                                                                          Speaker: Mr Clayton Degiorgio
                                                                          Venue:   Online Webinar
                                                                          Participation Fees 
                                                                          MIA Members: €40.00
                                                                          Non-MIA Members: €75.00
                                                                          Retired Members: €20.00
                                                                          Students: €30.00

                                                                          *Group bookings for 3 or more participants available.

                                                                          BACKGROUND INFORMATION

                                                                          Organisational change is the deliberate transition from a current state to a future state designed to improve performance, strengthen competitiveness, or enhance operational efficiency. In today’s fast‑moving business environment—where technology, customer expectations, and market conditions evolve rapidly—organisations must be able to adapt with both strategic intent and financial discipline.
                                                                          This session will explore the financial and operational considerations that organisations must evaluate when planning or responding to change, with a particular focus on the critical role accountants play throughout the process. Accountants act as the organisation’s voice of clarity and reason: they assess financial feasibility, model scenarios, highlight risks, and ensure that decisions are grounded in reliable data. During implementation, they monitor costs, maintain internal controls, track performance, and provide the insights leaders need to keep the change initiative on course.

                                                                          SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                                                          • Internal & External Factors Leading to Change in an Organisation
                                                                          • Why Change Fails: The Financial & Operational Blind Spots
                                                                          • Building the Financial Case for Change
                                                                          • The Role of the Accountant in Planning for Change with Management
                                                                          • Communicating Change in an Organisation
                                                                          • Implementing and Leading Change in an Organisation
                                                                          • Governance, Controls & Accountability During Change
                                                                          • Case Studies

                                                                          Why is the session of relevance to our members?

                                                                          This session will equip attendees with the insight and practical understanding needed to actively contribute to, support, and co‑ordinate organisational change within their own workplace.

                                                                            Target Audience

                                                                            This session is intended for business owners, management, and accounting professionals to be able to understand, manage and coordinate change in their organisations.

                                                                            Speaker's Profile

                                                                            Clayton Degiorgio has graduated as a qualified Accountant with a Distinction from the University of Malta in 2015 and is a Certified Public Accountant and a Member of the Malta Institute of Accountants.
                                                                            Having started his experience with one of the Big Four both within the Tax Department and Audit Department, he moved on to Accountancy related positions in the industry. In his experience as an in-house Accountant, Clayton has worked in the services, manufacturing, retail, and travel industries for ten years.
                                                                            He currently holds the position of Group CFO with a reputable Maltese company operating within the tour operating industry and has a firm providing audit, tax, accounting and advisory services.

                                                                            EVeNT CPE COMPETENCies


                                                                            3 Core


                                                                            WEBINARS TERMS AND CONDITIONS

                                                                            Terms and conditions  apply


                                                                            DISCLAIMER

                                                                            By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                                                                            Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                                                                            • 10 Dec 2026
                                                                            • 09:15 - 12:30
                                                                            • Online Webinar
                                                                            Register
                                                                            Registration Time: 09:00
                                                                            Session 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

                                                                            Permanent establishment (PE) rules are central to international taxation, influencing tax liability, structuring, and risk. This session focuses on the direct tax perspective, covering PE risk areas, structuring strategies, and recent interpretations.

                                                                            SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                                                            • Permanent establishment concepts under domestic law and tax treaties.
                                                                            • Fixed place of business and dependent agent PEs.
                                                                            • Substance requirements and key risk indicators.
                                                                            • Impact of personnel, management and decision-making functions.
                                                                            • Tax implications of creating a PE.
                                                                            • Managing and mitigating PE risks.
                                                                            • Practical case studies and recent developments.

                                                                            Why is the session of relevance to our members?

                                                                            Attendees will gain a practical understanding of PE risks and how to manage them through effective structuring and documentation. The session is valuable for both members and non-members seeking to strengthen their direct tax knowledge and compliance posture.

                                                                              Target Audience

                                                                              Direct tax professionals, corporate tax teams, legal advisors, accountants, and businesses with cross-border operations.

                                                                              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.
                                                                              • 11 Dec 2026
                                                                              • 09:15 - 12:30
                                                                              • Online Webinar
                                                                              Register
                                                                              Registration Time: 09:00
                                                                              Sessions Time: 09:15 - 12:30  including a 15-minute break
                                                                              Speaker: Mr Saviour Bezzina
                                                                              Venue:   Online Webinar
                                                                              Participation Fees 
                                                                              MIA Members: €40.00
                                                                              Non-MIA Members: €75.00
                                                                              Retired Members: €20.00
                                                                              Students: €30.00

                                                                              *Group bookings for 3 or more participants available.

                                                                              BACKGROUND INFORMATION

                                                                              The session will discuss recent and upcoming changes to the VAT and related legislation and guidelines, including background information and explanation of other provisions which are connected to the said changes for a better understanding of the implications emerging from such changes. The session will also cover an overview of EU VAT Developments. Participants will be encouraged to raise any queries they might have in connection with the implementation of the said changes including the respective VAT implications.
                                                                              SPECIFIC TOPICS TO BE COVERED DURING THE SESSION
                                                                              • Article 11 - Small Enterprises (Council Directive (EU) 2020/285 - SME Directive)
                                                                              • Virtual Events (Council Directive (EU) 2022/542 - the Reduced VAT Rates Directive)
                                                                              • New VAT Exemption (Budget Measures – Sanitary and Cancer related products)
                                                                              • VAT Exemption on Devices and aids related to human disability - LN 12 of 2024 and Guidelines
                                                                              • VIDA – VAT In the Digital Age Proposal
                                                                              • Budget Measures Implementation – Act 9 of 2025
                                                                              • Extension of Transport VAT Exemption – LN 88 of 2025
                                                                              • Special Mechanism for Our of Court Settlements – Act 30/LN 177 of 2025
                                                                              • Article 11 Annual Declaration – Mandatory Online Filing
                                                                              • VAT Treatment of Taxi Operators Using Online Ride-Hailing Platforms - Explanatory Notes
                                                                              • Budget Measures Implementation – Act 3 of 2026
                                                                              • Public Lift VAT Exemption – LN 75 of 2026
                                                                              • Gaming Related transactions and new ESS guidelines – Updated VAT Treatment effective 1 October 2026
                                                                              • Other upcoming changes/guidelines

                                                                              Why is the session of relevance to our members?

                                                                              Keeping abreast of local and EU VAT updates is essential for the correct application and implementation of the applicable VAT treatment in a timely and proper manner. This is also useful for the proper fulfilment of the various compliance obligations, whilst avoiding penalties and interest which may be imposed in case of non-proper/timely compliance. It also serves for identifying any needs to update/change any VAT related policies and procedures.
                                                                              Target Audience

                                                                                This course is ideal for all finance personnel (including directors, accountants, lawyers, financial professionals, accounting students, financial staff) who deal with VAT related transactions/processes including VAT Returns, invoicing, and accounting and who want to keep abreast of VAT updates and developments.

                                                                                Speaker's Profile

                                                                                Saviour is the director 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, MIT and IFSP 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.
                                                                                • 15 Dec 2026
                                                                                • 13:00 - 16:15
                                                                                • Online Webinar
                                                                                Register
                                                                                Registration Time: 12:45
                                                                                Sessions Time: 13:00 - 16:15  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

                                                                                The Notional Interest Deduction Rules came into force with effect from year of assessment 2018. In the past few years, guidance has been frequently issued by the local tax authorities to address the various complexities which arise when applying such deduction in practice. The session will aim to discuss the theory behind the application of the notional interest deduction, put into context through working out a number of practical case studies.

                                                                                SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                                                                The Notional Interest Deduction Rules, guidelines published by the local tax authorities, a number of case studies involving the application of NID.

                                                                                Why is the session of relevance to our members?

                                                                                This session will aim to provide attendees with a better understanding of the relevant Malta income tax considerations arising in respect of applying the notional interest deduction in practice, through discussion of both the rules and guidelines, as well as practical case studies.

                                                                                  Target Audience

                                                                                  Accountants, tax advisors, tax practitioners

                                                                                  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.
                                                                                  • 17 Dec 2026
                                                                                  • 09:15 - 12:30
                                                                                  • 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

                                                                                  Transactions between related parties are common in practice and may significantly influence an entity's financial position, financial performance and cash flows. Although such transactions are often undertaken on normal commercial terms, the existence of relationships between related parties may affect business decisions in ways that are not always apparent from the face of the financial statements.

                                                                                  Financial reporting frameworks therefore require entities to identify related parties, understand the nature of the relationships involved, and provide appropriate disclosures that enable users of financial statements to appreciate the potential impact of those relationships.

                                                                                  This session provides participants with a practical understanding of the related party requirements under GAPSME and IAS 24 'Related Party Disclosures'. Emphasis will be placed on identifying related parties, distinguishing between relationships, balances and transactions that require disclosure, understanding the different disclosure requirements applicable under each framework, and applying these principles through practical examples commonly encountered in Malta.

                                                                                  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

                                                                                  This three-hour CPE will be split into the following parts
                                                                                  Part 1 – GAPSME Small
                                                                                  Part 2 – GAPSME Medium
                                                                                  Part 3 – IFRS
                                                                                  For each part, we will be covering the definition of related parties, how activities with related parties may be appropriately disclosed in the financial statements and any special considerations to make (or pitfalls to be aware of).

                                                                                  Why is the session of relevance to our members? 

                                                                                  In practice, members might be struggling to meet the requirements to be IFRS- or GAPSME- compliant.

                                                                                  Failure to identify related party relationships or transactions may result in incomplete financial statements, regulatory issues, audit findings, or misleading information for users.

                                                                                  This session aims to provide members with a practical framework for proactively and effectively identifying related parties, understanding the differing requirements under GAPSME and IFRS, and applying these principles confidently when preparing or reviewing financial statements.

                                                                                    Target Audience

                                                                                    Practising accountants, auditors, finance professionals, company accountants, and other practitioners involved in the preparation, review, or interpretation of financial statements prepared under GAPSME or IFRS. The session will also be beneficial to accounting students and professionals wishing to strengthen their understanding of related party disclosure requirements

                                                                                    Speaker's Profile

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

                                                                                    EVeNT CPE COMPETENCies


                                                                                    3  Core


                                                                                    WEBINARS TERMS AND CONDITIONS

                                                                                    Terms and conditions  apply


                                                                                    DISCLAIMER

                                                                                    By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
                                                                                    Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.
                                                                                    • 31 Dec 2026
                                                                                    • 00:00
                                                                                    • 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 2026 till 31st December 2026 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.



                                                                                                 

                                                                                  Contact Us

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                                                                                  E-mail: info@miamalta.org

                                                                                  Tel. +356 2258 1900

                                                                                  © MALTA INSTITUTE OF ACCOUNTANTS, 2024