Issued Quarterly
The Accountant is published by

on behalf of
The Malta Institute of Accountants

Editor

Michelle Spiteri Bailey
[email protected]

Design

Jacqueline Muscat

Sales Manager

Margaret Brincat
[email protected]

All correspondence, articles for publication and enquiries are to be addressed to:

The Editor
The Malta Institute of Accountants
Level 1, Tower Business Centre
Tower Street, Swatar
BKR 4013
Malta

Tel: +356 2258 1900
Fax: +356 2132 3906
[email protected]

Advertising Inquiries

MBR Publications Limited
41B, Wayne
Triq il-Herba, Birkirkara
BKR 2322
Malta

Mob: +356 99406743
[email protected]
mbrpublications.net

The Institute does not necessarily concur with the views expressed in the articles published in this journal. Articles are published without responsibility on the part of the publishers or authors for loss occasioned in any person acting or refraining from action as a result of any view expressed therein.