Course for External Audit Reviewers

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Fee €350

Dates to be announced

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TBA

Starting Date

TBA

Time

27 hours

Duration

Online

Location

About the Course

This course is mainly intended for accountants who have a practicing certificate in auditing with the Accountancy Board and who wish to obtain recognition from the Accountancy Board to practice on a freelance basis, as official external audit reviewers of audit practitioners in Malta.

The course will cover IFRS, IASs, ISAs and a proper understanding of the regulatory framework governing quality assurance and audit public oversight. There will also be two sessions dealing with the quality assurance methodology to be used during external audit compliance reviews.

Prospective candidates who successfully complete the course and satisfy the Accountancy Board’s selection criteria will be eligible to conduct audit compliance reviews and audit file reviews of audit firms and sole practitioners on requests made to such audit practitioners by the Accountancy Board.

Course Trainers

Ms Karen Sultana is Head of the Accountancy Board’s Quality Assurance Unit within the Ministry for Finance & Employment. She is a certified public accountant and holds a practicing certificate in auditing with the Accountancy Board. She is also a fellow of the Malta Institute of Accountants. She received the Bachelor of Commerce degree and the Bachelor of Accountancy (Hons) degree from the University of Malta. She has worked for a number of years in audit with one of the big four audit firms both locally and abroad. Since 2006, she has been actively involved in quality assurance. She also assists the Accountancy Board in a number of regulatory matters.
Prof Peter J. Baldacchino is Professor in accountancy in the Department of Accountancy at the Faculty of Economics, Management and Accountancy, University of Malta. He specializes in auditing, corporate governance and financial strategy including the implications thereon of state smallness and has published in various related international journals. He is also a Central Bank of Malta director, a Maltese Accountancy Board member, and a Director of the Maltese University’s Group of Companies. He has extensive experience in the governance of large Maltese organizations including listed groups and cooperatives, with chairmanships and memberships of various Board sub-committees in such entities.
Dr Jonathan Dingli is a Partner within the Advisory function at KPMG in Malta, leading both the Accounting Advisory Services team and the firm’s Learning Academy. He has over 20 years of experience in the accountancy profession and over 14 years teaching experience. After obtaining his Bachelor of Accountancy Hons. degree (First Class honours) from the University of Malta, Jonathan joined the audit function of KPMG. Several years later he became the first technical officer of the Malta Institute of Accountants and eventually its first Technical Director. In 2012 he set up KPMG’s Accounting Advisory Team which he still leads. In his current role as IFRS specialist Jonathan assists and provides advice to many local and international clients on financial reporting matters to ensure they comply with the most complex requirements of IFRS. More recently, he took the lead of the firm’s training arm, the KPMG Learning Academy. He is responsible for the strategic direction of the academy and is also involved in the delivery of several financial reporting courses under the IFRS learning suites umbrella. He completed his PhD studies in 2021. He lectures on advanced financial reporting at the University of Malta is an elected member of the Council of the MIA.
Dr Ivan Sammut graduated Doctor of Laws from the University of Malta in November 1993 and Master of Arts in Financial Services in 2001. Dr. Sammut obtained a Diploma in Business Law and Accounting from the University of Malta in 1987. Dr. Sammut has worked in the banking and financial services industry for most of his career. Dr. Sammut is legal consultant to the Ministry for Finance and Employment and to the Accountancy Board. He was responsible for the transposition into Maltese law of various accounting and auditing related European Union Directives. Dr. Sammut is a visiting lecturer at the Faculty of Economics, Management and Accounting at the University of Malta.
Dr Michelle Spiteri Bailey studied accountancy at the University of Malta and completed her B.A. (Hons.) Accountancy. She continued her studies and obtained an MBA degree in Finance from the University of Leicester, a specialised Diploma in Shipping Economics and Operations from the Cambridge Academy of Transport, and a doctorate from Cranfield University. Dr. Spiteri Bailey is a senior manager at KPMG and visiting lecturer at the University of Malta.
Mr Georges Xuereb is an Associate Director forming part of the Corporate Accounting Advisory Services team at KPMG in Malta. He advises clients on the application of IFRS and GAPSME accounting principles. He also delivers lectures on Financial Reporting and Strategic Business Reporting at KPMG Learning Academy in partial fulfilment for the award of the ACCA qualification and also delivers technical training on IFRS and GAPSME matters to his clients.
Mr Emerson Zammit joined KPMG during 2018 after completing the Master in Accountancy Degree at the University of Malta. He holds the role of a Manager within the firm’s Corporate Accounting Advisory Services team and has assisted a wide range of clients across different industries with complex financial reporting matters and other tailor-made solutions in compliance with IFRS. Mr Zammit delivers technical training to both local and international clients on financial reporting matters.

Contact Details

trainingservices@muhc.com.mt
21240746
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