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 is 3a Malta's managing partner and director, a fellow of the Malta Institute of Accountants and a member of the Institute of Internal Auditors. He has extensive experience in audit & assurance with over twenty-five years in public practice, with experience in both public and private sector audits as well as experience in internal auditing, IT system audits and EU funding reviews and audits.
He is the firm's senior audit partner and in charge with compliance and quality control issues at 3a. He is presently a member of the Audit and Assurance Committee of the Malta Institute of Accountants.
Neville Cutajar was the author of a number of technical articles in a number of financial magazines such as The Accountant and The Executive as well as acted as a lecturer/trainer on a number of fronts including on ISAs and AML as well as spoke at a number of events during seminars organised by MIA, Lead Events and the Executive Events.
He has been acting as an approved external reviewer by the Accountancy Board since 2015.
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
Marcel Coppini
Marcel Coppini is a fellow of the Association of Chartered Certified Accountants and also a fellow of the Malta Institute of Accountants. He had a vast and diversified audit career, spanning over forty years. He moved from audit practice to key positions in Industry, then going back to audit, as an Audit Regulator in 2006. This brought with it versatility as well as a wealth of professional expertise and business acumen.
Between 2006 & 2016, played an active role within the Audit Regulatory process in Brussels and sat on a number of committees involved in the setting up of Public Oversight of the Audit profession across Europe. Between 2012 and 2018 he was an elected member of the International Assembly of ACCA. Mr Coppini penned a number of technical articles for publication, both locally and overseas. He has been the speaker at a number of Audit Quality Assurance seminars in Malta, as well as a number Public Oversight Conferences abroad.
Since 2016, he has been practising as a freelance Audit Quality, Corporate Governance, and Ethics, consultant for small and medium sized entities. He seeks to assist practitioners to cope better with the audit regulatory framework and other technical pronouncements in order to improve their quality standards.
Contact email address: mpcoppini@gmail.com