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Introduction

The International Auditing and Assurance Standards Board (IAASB) has released proposals that could fundamentally transform the auditor’s...

Introduction

As accountants and financial professionals practising in a modern day age where hi-tech tools are easily available...

An audit is probably the most common form of assurance worldwide but it’s not the only one,...

The Quality Assurance Unit (‘QAU’) is now well into its second cycle of monitoring visits. The first...

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The Accountant met with Mario Abela, a few months after his appointment as a Senior Policy Advisor...

Malta’s Income Tax Act is struggling to adapt to society’s changing approach to sexual diversity. It is...

Introduction

“Taxes are the lifeblood of government and no taxpayer should be permitted to escape the payment of...

The Context

Over the past few years the financial crisis brought to the fore the need for more...

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Background

During October 2011, legislation was enacted for the establishment of the office of Commissioner for Revenue that...

Accountants often find themselves in positions of leadership. As a result they are bound to be leading...

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