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• M26117 - Malta Budget 2027 (online)

  • When
    9 Nov 2026
  •  
    09:30 - 11:30
  • Location
    Online Webinar

  Register

  Additional information will be provided in the coming days.

  Registration Time: 09:15
  Sessions Time: 09:30 -  11:30  No Break

  Speakers: Louise Grima (KPMG), Saviour Bezzina (EY), Timothy Borg Olivier (Deloitte) and Annamaria Mifsud (PWC)

  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

  Representatives of the MIA Direct and Indirect Taxation Groups will delve into the taxation highlights of the Maltese Budget for 2027.

  Target Audience

  Auditors, accountants and business owners.

  
  

  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.

  Show details
• M26113 - Audit Evidence under ISA 500 (Online)

  • When
    10 Nov 2026
  •  
    09:30 - 11:30
  • Location
    Online Webinar

  Register

  Registration Time:09:15
  Session Time: 09:30 - 11:30  no break

  Speakers: Ms Janis Hyzler & Mr Alan Borg Olivier

  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

  ISA 500 Audit Evidence is a fundamental auditing standard that underpins the auditor’s ability to form a sound and defensible audit opinion. This session will provide participants with a practical understanding of the requirements of ISA 500, focusing on the concepts of sufficient and appropriate audit evidence, the assessment of relevance and reliability, and the application of key audit procedures used to obtain evidence. Through practical examples and real-world considerations, attendees will gain insights into exercising professional judgment when evaluating audit evidence and addressing challenges encountered in modern audit engagements. The session is designed for auditors seeking to strengthen their understanding of audit evidence and enhance audit quality in line with International Standards on Auditing.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • Objective and scope of ISA 500

  • Understanding the concepts of sufficiency and appropriateness of audit evidence

  • Sources of audit evidence: internal vs external evidence

  • Audit procedures for obtaining evidence

  • Common challenges and practical considerations in obtaining audit evidence in modern audit engagements

  • Documentation considerations

  Why is the session of relevance to our members?

  ISA 500 lies at the heart of every audit engagement, establishing the principles that auditors must apply when determining whether sufficient appropriate audit evidence has been obtained. This session is particularly relevant for audit professionals seeking to enhance audit quality, strengthen professional judgement, and respond effectively to evolving regulatory and stakeholder expectations. By exploring the practical application of ISA 500, participants will gain valuable insights into assessing the relevance and reliability of evidence, selecting appropriate audit procedures, and addressing challenges that arise. The session will equip members with practical knowledge that can be immediately applied to improve the effectiveness and quality of their audit engagements.
  

  Target Audience

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

  Speakers' Profiles

  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

  
  

  Alan Borg Olivier   joined Zampa Partners in May 2025 as an Audit Leader in the Audit & Assurance team. He holds an ACCA qualification and is a member of both the Association of Chartered Certified Accountants (ACCA) and the Malta Institute of Accountants (MIA). He is also a certified public accountant and registered auditor.

  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.

  Show details
• M26077 - GAPSME Advance - A 9 Hour Package (Online)

  • Start
    11 Nov 2026
  •  
  • End
    25 Nov 2026
  •  
  • Schedule
    3 sessions
  • Location
    Online Webinar

  Register

  Registration Time: 13:15

  Sessions  Time: 13:30 - 16:45 including a 15 minute break

  Speakers: Mr Neville Saliba, 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.

  Show details
• M26079 -Trusts – a Malta income tax and duty perspective (Online)

  • When
    12 Nov 2026
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speakers: Mr 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.

  Show details
• M26108 - Managing People in Today’s Workplace: Practical Leadership Skills for Modern Managers (Online)

  • When
    13 Nov 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Dr Natalie Kenely
  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

  Managing people has never been more challenging. Changing workplace expectations,
  hybrid working, technological advances, and an increasingly diverse workforce require
  managers to develop new approaches to leading, motivating and supporting their teams.
  This workshop explores the essential skills needed to manage people effectively in today’s
  evolving workplace. Drawing on evidence-based research and practical workplace
  examples, participants will examine how to build trust, communicate with impact,
  navigate difficult conversations, foster engagement, and develop resilient, high-performing
  teams.
  Designed for professionals with people management responsibilities, this session
  combines practical tools, self-reflection and interactive discussion to strengthen
  participants’ confidence and leadership capability, enabling them to respond effectively to
  the people challenges facing organisations in a rapidly changing world of work.

  By the end of the workshop, participants will be able to:  

  • Apply practical strategies to lead, motivate and engage people in today's workplace. 

  • Develop greater confidence in communicating effectively, providing feedback, and managing challenging conversations. 

  • Identify approaches to building resilient, collaborative and high-performing teams.

  Why is the session of relevance to our members?

  Managing people requires more than technical expertise. Today's leaders are expected to build trust, motivate diverse teams, manage change, navigate difficult conversations, and promote well-being while maintaining performance and accountability. Whether you are new to managing people or looking to strengthen your leadership skills, this workshop will provide practical, evidence-based strategies that you can apply immediately to enhance team performance, strengthen working relationships, and create positive workplace cultures where people and organisations can thrive.

  Target Audience

  This workshop is designed for professionals who manage or supervise people, lead teams,
  or aspire to leadership roles. It will be particularly valuable for managers, team leaders,
  supervisors, partners, business owners, and professionals whose technical expertise has
  led them into positions of leadership.

  Speaker's Profile

  Dr Natalie Kenely is a Senior Lecturer within the Faculty for Social Wellbeing at the
  University of Malta, where she has over 20 years' experience in teaching, leadership and
  professional development. Her areas of expertise include leadership, emotional
  intelligence, resilience, reflective practice, workplace well-being and professional identity.
  Natalie regularly delivers training and keynote presentations to professionals and
  organisations on leading people, developing healthy workplace cultures, and thriving in
  today's evolving world of work.

  EVeNT CPE COMPETENCies

  
  

  3  Professional

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M26104 - Open Market value, in conjunction with recharges (Online)

  • When
    17 Nov 2026
  •  
    13:30 - 16:45
  • Location
    Online Webinar

  Register

  Registration Time: 13:15
  Sessions Time: 13:30 - 16:45  including a 15-minute break
  Speakers: Mr Mirko Gulic & 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

  Malta has recently introduced new provisions in the VAT Act (through the Budget Measures Implementation Act, in force from March 2026) requiring that, in certain circumstances, supplies of goods or services between related parties be valued at open market value rather than the consideration actually charged. This applies primarily where the agreed price deviates from market value and either the supplier or the recipient has a restricted right to deduct input VAT. This session will examine these new rules and their practical application in the context of intra-group recharges.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • The new open market value provisions under the Maltese VAT Act and their alignment with Article 80 of the EU VAT Directive.

  • When open market value must be applied, and the definition of "related persons".

  • How open market value is determined, and its interaction with the recharge of costs between related parties.

  • Practical considerations for groups with restricted input VAT recovery, together with documentation and benchmarking requirements.

  • The interplay between VAT and transfer pricing, and recent developments and case law in this area.

  Why is the session of relevance to our members?

  The introduction of the open market value rules represents a significant change for Maltese businesses, particularly those operating in group structures or with restricted VAT recovery. Attendees will gain practical insight into how the new provisions apply to recharges, the risk areas to be aware of, and the steps needed to ensure compliance and avoid unexpected VAT exposures. Both members and non-members will benefit from this timely, practically focused session delivered by experienced VAT practitioners.

  Target Audience

  Tax advisors, accountants, VAT practitioners, in-house finance and tax teams, and professionals dealing with intra-group transactions and cost allocations

  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.
  

  Mirko Gulic is a Fellow member of the Malta Institute of Accounts where he serves as Vice Chairperson of the Indirect Taxation Committee. Has broad experience in indirect taxation and is involved in various tax advisory services relating to this area. Joined PwC in 2005 after reading for the Bachelor of Accountancy (Hons.) and worked for five years in the Assurance service line. In 2010 joined the Tax service line and in 2012 was awarded a diploma in taxation by the Malta Institute of Taxation. Lectures VAT at PwC Academy both in Malta and abroad and is also involved in a number of VAT health checks and reviews. Also held a number of training sessions in Dubai upon the implementation of VAT in the United Arab Emirates. Mirko is also part of the PwC EMEA FS VAT network team.
  

  EVeNT CPE COMPETENCies

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M26088 - Mastering Partial Attribution: From Input Tax to Capital Goods (Online)

  • When
    19 Nov 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  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

  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 requirements 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

  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.

  Show details
• M26109 - Identifying Suspicious Transactions (including trend and pattern analysis) and Reporting Requirements (Online)

  • When
    20 Nov 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Ms Rakele Cini
  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

  Subject persons play a key role in identifying and assessing suspicious activities and transactions as part of their ongoing AML/CFT obligations. It is therefore essential that employees understand when reporting obligations arise and the appropriate steps to take in such situations.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • The distinction between ongoing monitoring and transaction monitoring;
  • Common red flags, risk indicators, and money laundering/terrorist financing typologies;
  • The reporting obligations applicable to subject persons, including when and how concerns should be escalated.

  Why is the session of relevance to our members?

  The session is designed to enhance participants' understanding of their responsibilities and equip them with the knowledge required to identify, assess, and report potential suspicious activity in line with regulatory expectations

  Target Audience

  This session is intended for MLROs, Compliance and Risk professionals, accountants, auditors, company service providers, directors, and all individuals involved in AML/CFT compliance, transaction monitoring, customer due diligence, and suspicious transaction reporting.

  Speaker's Profile

  Dr Rakele Cini is a legal consultant with many years of experience in AML/CFT, regulatory and compliance advisory. She primarily advises local & international firms / practitioners operating within the regulated industries on matters relating to the prevention of money laundering & funding of terrorism, due diligence, risk management, good governance, and other compliance areas. Dr Cini is an active member of the MIA AML Committee.

  EVeNT CPE COMPETENCies

  
  

  3  Professional

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M26043 - Deductible expenses with particular emphasis on capital allowances (Online)

  • When
    24 Nov 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: 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.

  Show details
• M26092 - Accounting Treatment of Customer Loyalty Points (Online)

  • When
    26 Nov 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speakers: Mr 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.

  Show details
• M26087 - CJEU VAT Case Law 2026: What’s New, What’s Changed, What Matters (Online)

  • When
    27 Nov 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr 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.

  Show details
• M26110 - IFRS 18 Presentation and Disclosure in Financial Statements (Online)

  • When
    1 Dec 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr Kevin Vassallo
  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

  In April 2024, the IASB issued IFRS 18 Presentation and Disclosure in Financial Statements. This standard sets out the overall requirements for the presentation and disclosure in financial statements. It requires an entity to present a complete set of financial statements at least annually, with comparative amounts for the preceding year (including comparative amounts in the notes). IFRS 18 replaces IAS 1 Presentation of Financial Statements.

  The IASB did not reconsider all aspects of IAS 1 when developing this new standard, but instead focused on the statement of profit or loss. In this regard, the standard aims to improve financial reporting by:

  • requiring an entity to present two new defined subtotals in the statement of profit or loss—operating profit and profit before financing and income taxes.

  • requiring an entity to disclose management-defined performance measures—subtotals of income and expenses not specified by IFRS Accounting Standards that are used in public communications to communicate management’s view of an aspect of a company’s financial performance; and

  • adding new principles for aggregation and disaggregation of items.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • General requirements for financial statements

  • Aggregation and disaggregation

  • Statement of P/L

  • Statement presenting comprehensive income

  • Statement of financial position

  • Statement of changes in equity

  • Notes application guidance

  • Board approvals

  Why is the session of relevance to our members?

  The seminar will discuss the objective, scope, key definitions and the general requirements for financial statements outlined in the standard, in particular the enhanced discipline in non-GAAP metrics in the form of management-performance-measures. Members and non-members will therefore benefit from the seminar’s content by appreciating the increased financial transparency and improved comparability across entities that has been introduced by the standard and that will allow for better decision making.

  Target Audience

  Practitioners, analysts and members of other professions eager to understand the financial information presented in general purpose financial statements.

  Speaker's Profile

  Kevin Vassallo is a certified public accountant by profession who holds a post-graduate degree in the science of finance. He is currently Chief Officer Treasury and Projects at the Malta Development Bank, having previously occupied the post of Director Finance at the MFSA. Prior to that, he was a senior executive at the Central Bank of Malta for 28 years where he gained valuable experience in accounting, internal audit, human resources management, portfolio management and financial risk management. He has been lecturing and delivering CPE seminars for the past 25 years. His areas of expertise include accounting and financial management and he has in the past lectured in related subjects for ACCA, ACA and various MBA programmes.

  EVeNT CPE COMPETENCies

  
  

  3  Core

  
  

  WEBINARS TERMS AND CONDITIONS

  Terms and conditions  apply

  
  

  DISCLAIMER

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

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

  Show details
• M26098 - Customer Risk Assessment & the Risk-Based Approach (Online)

  • When
    2 Dec 2026
  •  
    13:30 - 15:30
  • Location
    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.

  Show details
• M26089 - Place of Establishment — VAT Perspective (Part 1) (Online)

  • When
    3 Dec 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

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

  Show details
• M26081 -Leading Change in an Organisation: Financial & Operational Considerations (Online)

  • When
    4 Dec 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr 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.

  Show details
• M26090 - Place of Establishment — Direct Tax Perspective (Part 2) (Online)

  • When
    10 Dec 2026
  •  
    09:15 - 12:30
  • Location
    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.

  Show details
• M26099 - VAT Updates 2025/2026 – Getting up to Speed (Online)

  • When
    11 Dec 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr 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.

  Show details
• M26080 - Notional Interest Deductions – important concepts and case studies (Online)

  • When
    15 Dec 2026
  •  
    13:00 - 16:15
  • Location
    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.

  Show details
• M26115 - Building Defensible AML Files (Online)

  • When
    16 Dec 2026
  •  
    09:30 - 11:30
  • Location
    Online Webinar

  Register

  TRegistration 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.

  
  

  This session is sponsored by SCOPE 

  BACKGROUND INFORMATION

  In AML/CFT compliance, completing the relevant checks is only part of the task. Firms must also be able to demonstrate what was considered, what evidence was obtained, how risk was assessed and why a particular decision was reached.
  Building Defensible AML Files is a practical webinar examining the customer file through the lens of regulatory scrutiny. It considers how the applicable AML/CFT framework translates into the information, evidence, reasoning and audit trail that should be visible throughout the lifecycle of a customer relationship.
  The session will move beyond simply identifying what documentation should be held. It will focus on what makes an AML file coherent and defensible, from customer acceptance and CDD through to risk assessment, source of wealth and source of funds, ongoing monitoring, internal escalation and, ultimately, termination and record retention. These are the principal stages around which the training material has been structured.
  The webinar will combine regulatory requirements with practical examples and case-based discussion, helping participants consider whether their own files clearly evidence not only what was done, but why.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  • AML regulatory framework and supervisory expectations

  • Building and maintaining a defensible customer file

  • Customer acceptance, CDD and beneficial ownership

  • Customer risk assessment and documenting risk-based decisions

  • Source of wealth and source of funds

  • Ongoing monitoring, screening and customer reviews

  • Suspicion, escalation and reporting decisions

  • Customer exit, record keeping and retention

  • Common file weaknesses and remediation

  Why is the session of relevance to our members?

  A compliant process is only as defensible as the evidence left behind. This practical webinar will help participants look at AML files from the perspective of the person who may eventually have to review, challenge or examine them. Rather than focusing only on whether required documentation has been collected, the session explores whether the file tells a coherent story: how the customer was assessed, what evidence supported key conclusions, why particular decisions were made, and how those decisions continued to be tested throughout the relationship. Participants will leave with practical insights they can apply when onboarding customers, conducting reviews, documenting source of wealth and funds, closing monitoring alerts, assessing risk or remediating existing files.

  Target Audience

  • MLROs and Compliance Officers
  • AML/CFT and Financial Crime professionals
  • CDD/KYC and onboarding teams
  • Risk and Internal Audit professionals
  • Other regulatory and compliance practitioners

  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.

  Show details
• M26100 - Related Parties: Meeting GAPSME And IFRS Requirements (Online)

  • When
    17 Dec 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: Mr Paul Zammit
  Venue:   Online Webinar

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

  *Group bookings for 3 or more participants available.

  BACKGROUND INFORMATION

  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.

  Show details
• M26118 - Conflict Resolution, Negotiation and Delegation Skills (Online)

  • When
    18 Dec 2026
  •  
    09:15 - 12:30
  • Location
    Online Webinar

  Register

  Registration Time: 09:00
  Sessions Time: 09:15 - 12:30  including a 15-minute break
  Speaker: 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 is designed to strengthen core people-management capabilities that directly impact team effectiveness and engagement. Participants will explore how to address workplace conflict constructively, navigate differences through effective negotiation and delegate work with clarity and confidence.
  Through practical tools, the session focuses on resolving disagreements early, achieving mutually beneficial outcomes and empowering team members through well-structured delegation. Emphasis is placed on building trust, accountability and ownership, enabling participants to create positive working environments and support sustainable performance and development within their teams.
  Participants will learn strategies to resolve disagreements, create win-win outcomes, and empower team members through effective delegation to build trust and accountability.

  SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

  By the end of the session, participants will be able to:

  • Identify and analyse workplace conflict, from recognising common causes to diagnosing recurring patterns, and the impact on the team.

  • Apply constructive conflict-resolution and mediation strategies to resolve conflicts constructively and maintain positive work relationships.

  • Use practical negotiation techniques to achieve win-win outcomes while balancing individual, team, and business needs.

  • Understand the importance of adapting style and approach, based on context, stakeholders, and organisational impact.

  • Apply effective delegation principles and using delegation strategically to drive performance and development in their team.

  • Learn how to support, monitor and evaluate delegated work to build accountability, trust, and sustainable results across teams.

  Why is the session of relevance to our members?

  In today’s tight labour market, organisations face increasing pressure to retain talent while sustaining performance in complex and fast-paced environments. Strengthening capabilities in conflict management, negotiation, and delegation enables issues to be addressed early, priorities to be aligned, and accountability to be effectively shared.
  As employees place greater value on positive work environments and meaningful development opportunities, these skills are critical in fostering engagement, supporting growth, and building resilient, high-performing teams that drive long-term organisational success.
  

  Target Audience

  Team leaders, Supervisors, Managers, HR professionals.

  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.

  Show details
• Unlimited CPE Bundle 2026

  • When
    31 Dec 2026
  •  
    00:00
  • Location
    Online Webinar

  Register

  Buy an unlimited bundle of CPE hours to benefit from a discounted rate.

  MIA Members: €280.00
  Non-MIA Members: €540.00
  Retired Members: €145.00
  Students: €215.00

  Purchasing the CPE Unlimited Bundle Scheme will allow you to attend any virtual CPE events held between 1st January 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.

  
  

  
  

  Show details