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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. 

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: [email protected] 


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: [email protected]


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: [email protected]


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:[email protected] 


Sharon M. Cilia Tortell


Sharon Cilia Tortell is a Certified Accountant and Auditor, specializing in Governance, Risk Management, and Compliance.  Sharon has held a number of regulated roles within the financial services industry including risk management function; compliance function; internal audit function and money laundering reporting officer.


Sharon is the Chief Risk Officer and Company Secretary of a Maltese licensed insurance company.  In the past, she held the role of Chief Officer Internal Audit at a local leading general business insurance undertaking and life insurance entity.  Her professional experience includes working for a Big 4 audit firm within the advisory line of service; with the Malta Financial Services Authority - Banking Supervision Unit's Regulatory and Compliance Section and formed part of European Working Groups in relation to financial information, statistical and supervisory reporting requirements.


Previously, she also working with an electronic money and payment services institution; with insurance entities including insurance undertakings, brokers, managers and captives; as well as with a corporate service provider (CSP) providing financial services, advisory and consultancy to prospective licensees as well as regulated entities.


After graduating and obtaining her Bachelor of Commerce Degree (B.Com), majoring in Accountancy & Management, Sharon obtained her Bachelor of Accountancy Hons Degree (B.Accty(Hons)(Melit.)) & awarded best external audit dissertation entitled "The Use of Vulnerability Assessments and Penetration Testing by the Major Audit Firms in Malta".  She later obtained a Distinction in her Executive Master of Business Administration (Melit.) whilst she defended dissertation entitled "Future trends in the retail payment market in Malta".  She has also obtained the FERMA RIMAP(c) certification in risk management.


Sharon is a Fellow Member of the Malta Institute of Accountants; Vice-President and Past-President of the Malta Association of Risk Management and a Member of FERMA; Member of the Malta Association of Compliance Officers; and a Member of the Malta Institute of Management.


Contact email address: 


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 by setting up the Quality Assurance Unit, which he headed until 2016.

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. 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 at a number of Public Oversight Conferences abroad.  He obtained his Quality Assurance training in Ireland.

Since 2016, Marcel has been practising as a freelance Audit Quality, Corporate Governance, and Ethics, consultant for small and medium sized audit practices. He seeks to assist audit practitioners to improve their quality standards.  This, he does, by independently reviewing audit engagement files, and reporting back to the client, his recommendations as to how the internal monitoring process and adherance to ISAs can be improved.  The varied experiences gained in the course of his career, brings with it a wealth of professional expertise, business acumen, and versatility in the services he provides.

Contact email address: [email protected]

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: N[email protected] 


Cleven D'amato


Cleven D'Amato, Managing Partner at A4 Services, began his audit and assurance career in 2014.  His early experience involved working in small to medium audit firms, where he honed practical skills and innovative approaches.  As a member of the Malta Institute of Accountants, Cleven showcases his commitment to professional standards and continuous development in his field.


A significant milestone in his career was the founding of his own practice, which eventually led to the establishment of A4 Services.  The firm gained prominence after joining BOKS International, a top global association. As managing partner, Cleven drives A4 Services' growth and competitive edge in the international market.


Cleven is the founder of Sheetsway, first local audit software with early AI integration, demonstrating his commitment to innovation in audit technology.  With a vision for global reach, Cleven is actively working towards expanding Sheetsway's influence to revolutionize audit processes worldwide.


Contact email address: [email protected]

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: [email protected]


Janis Hyzler


Janis Hyzler is a Certified Public Accountant and Registered Auditor, specializing mainly in audit and accounting.  She became a member of the Malta Institute of Accountants in 2011.


Janis graduated from the University of Malta with a degree in Bachelor of Commerce in 2008 and a degree in Bachelor of Accountancy (Honours) in 2010.  She spent the first five years working within the audit service line of one of the Big 4 audit firms in Malta, also gaining overseas experience in Italy, Minneapolis, Philadelphia and Sydney, while working on a number of different industries.


Janis joined Mint Finance in 2018, an accounting and audit firm that merged with Zampa Debattista on 1 January 2022.  She currently heads the technical and quality team at Zampa Debattista.


Contact email address: [email protected]



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: [email protected]