The Malta Institute of Accountants

The Malta Institute of Accountants (‘the Institute’/’MIA’) is the recognised approved accountancy body for accountants in Malta, as per Legal Notice 70 of 2020, in relation to the Accountancy Profession Act (CAP. 281).
The Institute is home to over 3,700 qualified accountants and over 2,000 students who are on the path to qualification. The principal objectives of the MIA are to:
(a) promote the highest professional, ethical and governance standards and exercise supervision over the members of the Institute;
(b) provide members with the resources, information and leadership that enable them to provide services in the highest professional manner;
(c) encourage and assist suitable persons to join the accountancy profession;
(d) promote, support and advance the status and interests of the accountancy profession in all aspects, develop and improve accountancy education and continued professional education; and
(e) promote unity and co-operation amongst the members of the Institute.

The Malta Institute of Accountants is seeking to influence EU policy and decision-making processes of the EU institutions pertaining to, amongst others, accounting, audit and assurance, financial and non-financial reporting, financial services, public interest entities, company law, governance and professional ethics, anti-money laundering and counter-terrorism financing, taxation policy, data-protection, the recognition of professional qualifications and changes resulting from Brexit and EU-UK Trade and Cooperation Agreement of 2020, specifically including:

(i) Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings;

(ii) Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards;

(iii) Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts;

(iv) Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding the statutory audit of public interest entities;

(v) Directive (EU) 2017/1132 of the European Parliament and of the Council of 14 June 2017 relating to certain aspects of company law, and related directives addressing corporate governance;

(vi) Directive (EU) 2018/843 of the European Union and of the Council of 30May 2018 amending Directive (EU) 2015/849 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, and amending Directives 2009/138/EC and 2013/36/EU;

(vii) Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangement;

(viii) Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data;

(ix) Directive 2005/36/EC of the European Parliament and of the Council of 7 September 2005 on the recognition of professional qualifications, and any changes to such recognition as addressed by the EU-UK Trade and Cooperation Agreement of 2020, and any other relevant matters.

The Institute is also interested in discourse relating to sustainable finance, SME policy, education, and international matters.

http://www.miamalta.org

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