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Archives: Michelle Spiteri Bailey

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The impact of International Standards on Auditing (ISAs) on the work of small- and medium-sized practices...

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The accountancy profession is changing, a fact that is generally agreed upon and acknowledged by all. Undoubtedly...

Traditionally the role of the CFO largely consisted of looking after the financial wellbeing of a company,...

This is the fourth and last in a series of articles outlining the main differences between General...

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This is the third in a series of articles outlining the main differences between General Accounting Principles...

This is the second in a series of articles outlining the main differences between General Accounting Principles...

The EU Single Accounting Directive 2013/34/EU (the Directive), replacing the Fourth and Seventh Directives, brought about a...

In June 2016 the International Federation of Accountants (IFAC) issued its IFAC Global SMP Survey 2015 conducted...

Introduction

It is universally agreed that the audit profession has reached pinnacle heights in enforcing professional standards, Code...

PART 1 – THE european commission’s fight against terrorism

The recent terrorist attacks in Europe have prompted the...

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