Malta: Audit

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Welcome to the Mondaq Audit Law homepage, here you will find thought leadership articles, podcasts, videos and webinars covering topics including accounting and audit law and insights.

Corporate Unit Update – Audit Exemption Rules

The Audit Exemption Rules (L.N. 139 of 2025), published on the 15th of July 2025, introduce a regulatory framework that eases compliance costs for certain categories of companies in Malta by reducing or eliminating statutory audit requirements.

Malta Accounting

FF

FFF Legal

The 2025 Audit Exemption Rules

The 2025 Audit Exemption Rules L.N.139 of 2025, repealing the Audit Report Waiver and Deduction Rules S.L.372.29, introduce new rules for newly incorporated companies...

Malta Accounting

WP

WH Partners

Consolidation Without The Headaches: Simplifying Group Reporting Under Malta's Fiscal Unit Regime

Group structures are common in Malta, especially among companies involved in cross-border operations or tax planning.

BD

BDO Malta

Audit Exemption Rules 2025

The publication of the Audit Exemption Rules, 2025 marks a meaningful update to Malta's regulatory framework for startups and small enterprises.

Malta Accounting

BD

BDO Malta

Key Reporting Obligations For Financial Institutions In Malta

Malta Technology

MF

MK Fintech Partners

Advanced Technology Is Redefining Customer Experience For Internal Auditing Clients

Malta Accounting

BD

BDO Malta

The CP Legislative Updates Series – May 2025

Malta Litigation

CP

Camilleri Preziosi Advocates

MGA Issues Clarification On Audit Procedures: Updates To Reporting And Review Practices

Malta Accounting

BD

BDO Malta

The Guardian In Crisis: Internal Audit's Crucial Role In Strengthening Business Resilience

Malta Accounting

BD

BDO Malta

The Strategic Impact Of Internal Audit On Ethical Corporate Culture

Malta Accounting

BD

BDO Malta

Strengthening Digital Resilience: The Impact Of Internal Audit In DORA

European Union Accounting

BD

BDO Malta

From Compliance To Competitive Edge: How SOC 2+ DORA Empowers ICT Service Providers

Malta Compliance

BD

BDO Malta

Enhancing Governance And Compliance: Internal Audit's Role In Payment Service Providers (PSPs)

Malta Accounting

BD

BDO Malta

Electronic Money Institutions (EMIs) In Malta

BD

BDO Malta

Doing Business In Comparative Guide

Malta Commercial

MT

Mamo TCV Advocates

10.3 – Luke Hili Meets Olaf Zahra (Podcast)

Malta Commercial

GA

Ganado Advocates

10.4 – Paul Falzon Meets Kenneth Abela (Podcast)

Malta Commercial

GA

Ganado Advocates

What's Next For EU Sustainability Policy?

European Union Commercial

GT

Grant Thornton Malta

10.6 – Luke Hili Meets Olivier Bernard (Podcast)

GA

Ganado Advocates

Internal Audit In The AI Era: Embracing Opportunities And Overcoming Challenges

The rapid advancement of Artificial Intelligence (AI) is revolutionising industries worldwide, and internal audit is no exception.

Malta Accounting

BD

BDO Malta

The Vital Role Of Compliance Audits And How They Set You Apart From The Rest

In the dynamic landscape of modern business, navigating the myriad of regulations and standards is essential for sustained success.

Malta Accounting

GT

Grant Thornton Malta

GRC In Malta: Board Committees – Driving Effective Governance And Maximising Director Potential

The role of Board committees has significantly evolved during past years as a direct consequence of ever-increasing regulation, lessons learned, and the wide array of complex...

Malta Accounting

GA

Ganado Advocates

GRC In Malta: The Pillars Of Sound Financial Crime Compliance: A Comprehensive Guide

As the various practices employed by criminals to disguise economic benefits from illicit activities continuously evolve, organisations should be well-equipped to manage risks arising from such trends.

GA

Ganado Advocates

In-Depth: Gambling Law

Malta Media & IT

GA

GVZH Advocates

Insurance Update: The Nature And Art Of Financial Supervision (Volume IX)

Malta Insurance

FM

Finance Malta

Revolutionising Accounting For The Future Unveiling The Next Generation Audit

Malta Accounting

PM

PwC Malta

The MFSA Publishes Circular To VFA Service Providers On Updates To Chapter 3 Of The VFA Rulebook

FM

Finance Malta

Auditing iGaming Entities

Malta Accounting

FM

Finance Malta

Member Spotlight – GSI Associates

Malta Accounting

FM

Finance Malta

The Internal Auditor's Evolving Role

Malta Accounting

KM

KPMG Malta

All Eyes On: The Future Of Audit

Malta Accounting

KM

KPMG Malta

AML Internal Audits: A Need Or A Must?

Malta Government

FM

Finance Malta

AML Internal Audits: A Need Or A Must?

Malta Government

GA

Ganado Advocates

The Internal Auditor's Evolving Role

The Internal Audit Function is strategically positioned within the governance structure to contribute to stakeholder trust and deliver value.

Malta Accounting

KM

KPMG Malta

All Eyes On: The Future Of Audit

New and emerging technologies and accelerated digitalisation are radically changing the future of audit. At KPMG we are committed to transforming the future of audit by serving the public interest...

Malta Accounting

KM

KPMG Malta

AML Internal Audits: A Need Or A Must?

One may disagree as to whether these penalties are justifiable or otherwise. But without a shadow of doubt the numbers are staggering and any entity subject to AML compliance...

Malta Government

FM

Finance Malta

AML Internal Audits: A Need Or A Must?

Just over €4,150,000,000. This is the total amount of penalties imposed on financial institutions globally for their lack of compliance with anti-money laundering obligations in 2022.

Malta Government

GA

Ganado Advocates

Protect Your Business With Independent AML Audits (Video)

Malta Government

RW

RMC Wise

The Importance Of Carrying Out Regular Independent AML Audits

The importance and the benefits of carrying out regular independent AML Audits.

Malta Government

KM

KPMG Malta

Our Relentless Focus On Quality

Quality and integrity are the foundation that strengthen all areas of our business.

Malta Commercial

KM

KPMG Malta

The Internal Auditor And ESG

The Internal Auditor's role in supporting companies through their ESG journey.

Malta Commercial

KM

KPMG Malta

How To Pick Your Auditor

Choosing the right auditor is an important decision which firms have to make.

Malta Accounting

BG

Borg Galea & Associates

Directors' And Auditors' Responsibilities

Malta Commercial

BG

Borg Galea & Associates

Are You Exempt From Carrying Out An Audit?

Malta Commercial

BG

Borg Galea & Associates

MGA Has Extended The Deadline For The Submission Of Audited Financial Statements

Malta Accounting

CG

CSB Group

A Proposal For A Corporate Sustainability Reporting Directive

Malta Commercial

GA

Ganado Advocates

The European Commission Provides Clarifications To ESEF Related Matters: Interpretative Communication Of The 6 November 2020

Malta Accounting

GA

Ganado Advocates

MFSA Launches Consultation Document On Systems Audit And Live Replication Requirements For VFA Service Providers

Malta Accounting

G

GTG

Malta Digital Innovation Authority Sets Out Purpose And Requirements Of Forensic Node For ITAs

G

GTG

Transparency, Auditability And Accountability In Software

Malta Technology

G

GTG

MFSA Issues Circular To Virtual Financial Asset Service Providers In Relation To Amendments To Chapter 3 Of The VFA Rulebook

Malta Technology

G

GTG

Accountancy For iGaming Operators

Malta Accounting

CG

CSB Group

MGA Extends Deadline For The Submission Of Audited Financial Statements

Malta Accounting

CG

CSB Group

Audit Requirements And Audit Exemptions

Malta Accounting

CG

CSB Group

An Introduction To Auditing DLT And Blockchain Enterprises

Malta Accounting

KM

KPMG Malta

MFSA issues circular to Virtual Financial Asset Service Providers in relation to Amendments to Chapter 3 of the Virtual Financial Assets Rulebook

Malta Technology

DA

DF Advocates

MFSA Publishes Consultation Document On The Provision Of Independent Compliance Audits

WP

WH Partners

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Latest Videos

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Cyprus Visa Requirements (Video)

CA

CYAUSE Audit Services Ltd

Non Domiciled Tax Status Secrets REVEALED! (Video)

CA

CYAUSE Audit Services Ltd

How To Find Cyprus Lawyers? (Video)

CA

CYAUSE Audit Services Ltd

Why A Cyprus Company And Not Any Other Company (Video)

CA

CYAUSE Audit Services Ltd

COREP - Common Clients Mistakes (Video)

CA

CYAUSE Audit Services Ltd

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