APPROVED ACCOUNTANCY BOARD EXTERNAL REVIEWERS

  

As part of the quality assurance process and its responsibility towards audit public oversight, the Accountancy Board appointed the following individuals to act as Approved Accountancy Board External Quality Assurance Reviewers.  This appointment was made following an interview process carried out after the listed external reviewers successfully completed a training course organised jointly by the MUHC and the QAU.  The appointment is for a period of two years. Those audit practices who, following a QAU monitoring visit, are requested by the Accountancy Board to carry out external hot file reviews and/or an external whole practice review and/or external cold file reviews, will be required to appoint any one of the following listed individuals. 

 

Neville Cutajar 

 

Neville Cutajar has been working for more than twenty years as an accountant and auditor. For the last fourteen years, Neville has been acting as 3A Malta’s Managing Partner and Director. 

 

Neville is a University of Malta accountancy graduate and certified public accountant with a practising certificate in auditing, having a postgraduate diploma in international financial reporting from the ACCA and a Maltese financial regulations diploma from the Institute of Financial Services as well as a fellow with the Malta Institute of Accountants. 

 

Neville is the senior audit & assurance partner at 3A and has diverse experience in auditing, accounting and consulting in relation to finance and risk management matters.  He is the author of a number of technical articles published in finance related journals and has provided training on a number of areas as well as spoke at a number of events during seminars organised by the Malta Institute of Accountants, LEAD Events and the Executive Events.  Neville has sat on a number of committees at the Malta Institute of Accountants, including the accounting, CPE and SMP Advisory Committees.

 

Contact email address: neville@3amalta.com 

 

Renzo Farrugia 

 

Renzo Farrugia is the sole principal of Compass Malta providing independent external reviews and technical support to auditors.  He has worked in practice as a statutory auditor with one of the big four audit firms, then, as reviewer with the Quality Assurance Unit and as from 2008 moved as an independent quality assurance reviewer.  He has also lectured extensively in auditing at the Malta Institute of Accountants, at the University of Malta and other training organisations.

 

Renzo is a certified public accountant holding an auditor's practising certificate and a fellow member of the Malta Institute of Accountants.  He graduated from the University of Malta and from Henley Business School MBA at the University of Reading (United Kingdom). 

  

Contact email address: renzo@compassmalta.com

 

Arthur D. Turner

 

Arthur Douglas Turner is the Managing Partner of Parker Randall Turner, an audit firm established in Malta in the year 1997. Mr Turner has graduated from the University of Malta in 1991, obtaining a B.A.(Hons) in Accountancy and has graduated thereafter from the Association of Chartered Certified Accountants in 2001. After his graduation Mr Turner was employed by Grant Thornton Malta where he has spent several years as an audit manager and by Deloitte & Touche Malta. In 1997, Mr Turner branched on his own and has set up his own firm, at the time ‘Turner & Associates’ which is today a member of Parker Randall International. Mr Turner is a fellow member of the Association of Chartered Certified Accountants, of the Malta Institute of Accountants, of the Malta Institute of Taxation and an associate member of the Arbitration Board in Malta. Mr Turner nowadays holds the post of director in Parker Randall International. His specializations are related to auditing & assurance, business advisory and taxation.

 

Contact email address: arthur@prturner.com.mt

 

 

Rosabelle Barbara Bianco

 

Ms Rosabelle Barbara Bianco is a Certified Public Accountant and Registered Auditor.  She graduated from the University of Malta where she read for the degree in Bachelor of Commerce in 2010 and a degree in Bachelor of Accountancy (Hons.) in 2012. 

 

Rosabelle has been working as an accountant and auditor ever since and obtained experience in the auditing field with a vast exposure to various types of companies.  Her experience with various leading firms, including one of the big four audit firms, provided her with solid grounds of experience in the auditing field of work. 

 

She is also a fellow member with the Malta Institute of Accountants.

 

Contact email address: rbarbarabianco@gmail.com

 

 

Paul E. Busuttil

 

Paul Busuttil is a Chartered Accountant and a fellow of the Malta Institute of Accountants.  He is also a holder of a practising certificate to act as auditor.


He previously held senior positions in Maltese manufacturing and services industries.  These have enhanced and complimented a solid background in his professional disciplines.

 

Contact email address: paul.busuttil@gmail.com

 

 

Alexander Agius

 

Alexander Agius is an auditor with over 20 years of experience.  He is the founder of Lamima Consultancy Services Ltd, a company which is a corporate services provider, and which offers various accountancy, consultancy services, taxation, and other services.  The company also provides audit services to various clients in various industries.

Alex earned his accounting degree with the Malta Institute of Accountants, and he also sat for Masters Business Administration with Henley Business School.  He also obtained various diplomas in taxation, trust, blockchain and compliance in financial services and AMLRO.

He is a member of the Malta Institute of Accountants, Institute of Management, Henley Business School, Institute of Taxation, Institute of Management and Institute of Financial Services Practitioners.

He was appointed as director on various boards including the Malta Stock Exchange.  He was also appointed as court expert.

Contact email address: alex@lamima.com.mt


Daniela Chetcuti

 

Daniela Chetcuti has been working in audit since 1991 first with KPMG, and then in 2003 as a sole practitioner, having professional experience in accountancy (including payroll), internal/external audit, tax consultancy, assistance in setting up businesses and improving the internal controls, and advise in devising business plans.  On an international basis, Daniela has also been engaged together with other international consultants to assist departments within the public sector to set up an internal audit section and also train internal auditors in carrying out their audits.

Daniela graduated from the University of Malta, obtaining a Bachelor of Commerce in 1993 and BA (Hons) Accountancy in 1995.  In 1996, she also obtained an accountancy degree from the Association of Chartered Certified Accountants (ACCA) and in 2006 the postgraduate diploma in taxation from the Malta Institute of Taxation.

Daniela is a certified public accountant holding an auditor's practising certificate and fellow member of the Association of Chartered Certified Accountants, the Malta Institute of Accountants and the Malta Institute of Taxation. 

Contact email address:dachetc@gmail.com