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.
Matthew Abela
Matthew Abela is a Certified Public Accountant and Registered Auditor, with extensive experience in IT Auditing. Throughout his career he has worked in Big 4, mid-tier and smaller professional firms, also gaining overseas experience in Spain, Gibraltar, the United Kingdom, Austria and the United States of America. He is a founding Partner at Acubed Group, a professional services group operating in Malta.
In Addition to his master's in Accountancy and a Bachelor of Commerce, he also sat for a Master in Science in Blockchain and Distributed Ledger Technology with the University of Malta. He is an approved person with various authorities in Malta and beyond, serves as a Director on several entities, has been appointed as a court expert and is also an experience Liquidator. Matthew's experience also includes serving a visiting lecturer, as well as an MLRO and an Internal Auditor.
He is also actively involved in a professional and business organisations and serves as a member of various committees, as well as an active member of the Malta Institute of Accountants.
Contact email address: [email protected]
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]
Noel Anastasi
Noel is a certified accountant and registered auditor with 35 years' experience in the field of audit, 26 of which were spent with KPMG.
During those 26 years, Noel worked within KPMG's audit department gaining valuable insight in the application of International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISAs). This enabled him to give advice to clients on particular issues relating IFRS. He also addresses several in-house seminars pertaining to IFRS and ISA.
Noel established his practice during 2017, offering accounting and tax compliance services besides audit. Adyvo Services Limited, a registered audit firm, took Noel's business during 2024.
Contact email address: [email protected]
Clarence Attard
Clarence is an audit professional with fifteen years of experience, including eleven years at a Big Four firm, having worked across multiple industries throughout his career. He has also gained international experience working in the United Kingdom, the United States, France and Hungary, bring a broad, cross-border perspective to his work.
Clarence currently leads the Assurance practice at AE Business Advisors. He holds a Bachelor of Accountancy (Honours) from the University of Malta, obtained in 2010, and is a Certified Public Accountant and Registered Auditor. He has extensive experience in IFRS, International Standards on Auditing, and GAPSME, and is valued for translating complex audit and reporting requirements into clear, practical guidance that supports information decision-making and strong governance.
Contact email address: [email protected]
David Bajada
Mr David Bajada is a Certified Public Accountant and Registered Auditor. He graduated from the University of Malta where he read for the degree in Bachelor of Commerce in 2008 and a degree in Bachelor of Accountancy (Hons.) in 2010.
As from 2010, he worked with a Maltese audit firm and for the following 5 years he carried a number of audits assignments in various sectors with the same firm. Between 2015 and 2023, he moved to another company and was an accounts manager and offered consultancy services to various clients and liaised with various auditors after preparing management accounts. In 2023 he cofounder Erremme Assurance and whereby he is also an audit partner. As from 2024 he was a registered auditor as self-employed whereby, he signed audits under his personal capacity but such work was shifted to Erreme Assurance as soon as the licence from the Accountancy Board was issued for the said company.
Following the successful completion of the course for insolvency Practitioners developed by Malta business Registry, he is now registered as an Insolvency Practitioner. Apart from that he is also approved as First level controller for EU funded projects.
He is also a fellow member with the Malta Institute of Accountants and member of Malta Institute of Management.
Contact email address: [email protected]
Marco Bajada
Marco Bajada is a cofounder of Erremme Assurance Limited. Hi is a certified accountant holding a warrant to practice both as an accountant and as an auditor. He is specialised in auditing and accounting.
Marco graduated from the University of Malta where he read for the degree in Bachelor of Commerce in 1999 and a degree in Bachelor of Accountancy (Hons.) in 2021.
Since 2001, Marco has worked within the audit environment first with a local medium sized audit firm and later as a sole practitioner until the registration of Erremme Assurance Limited during 2023. During his 25 years' experience he worked on a varied portfolio of clients and industries, acted as a mentor and trainee of several students and junior auditors and assisted a local firm in the conversion to GAPSE and the upgrading of its audit methodology and provided consultancy services to small and medium entities. Assisted businesses in the preparation of the business plans in relation to applications for EU funds and projects funded by Malta Enterprise.
Approved as an Insolvency Practitioner by the Malta Business Registry and as a First level controller for EU funded projects.
He is a fellow member with the Malta Institute of Accountants and member of Malta Institute of management.
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]
Rowen Bonello
Rowen Bonello is a Certified Public Accountant and Registered Auditor. He holds an accountancy qualification from the Association of Chartered Certified Accountants (ACCA) and is a member of the Malta Institute of Accountants.
Rowen began his career in finance in 2015 while pursuing his ACCA qualification, which he completed in 2017. He has built his professional career primarily within the audit sector, spending eight years with PKF Malta. During this time, he progressed to Manager in 2021 and was appointed Director in 2025.
Throughout his career, Rowen has led and supervised numerous audit engagements, overseeing the planning, execution and completion of audits for entities across various industries, including insurance, gaming, government authorities, investment management and manufacturing. As Director, he is involved in driving audit quality, strengthening internal processes and promoting high standards of governance, accuracy and professional ethics.
He also currently serves as a member of the Gaming and Asset Management Committees of the Malta Institute of Accountants.
Contact email address: [email protected]
Dawn Camilleri Abela
Dawn Camilleri Abela is a Certified Public Accountant and Registered Auditor. She graduated from the University of Malta with a Bachelor of Commerce degree in 2013 and a Master in Accountancy in 2015. She began her career within the audit service line of one of the Big Four firms in Malta, later gaining experience with a boutique audit firm before joining PKF Malta, where she progressed to senior roles and was appointed Director in 2025.
She has over ten years of experience in the audit profession and has led and supervised a wide range of statutory audit engagements for entities operating across various industries, including insurance, regulated financial services, listed companies, government authorities and professional services firms. Her work includes the application of complex IFRS requirements and local reporting frameworks, together with cross-border financial reporting and compliance considerations.
Dawn collaborates closely with management and governance bodies on accounting, regulatory and reporting matters arising during audit engagements. She also contributes to the professional through her involvement in the Malta Institute of Accountants 'Audit and Assurance Group'.
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 M. Cilia Tortell is a Certified Accountant and Auditor, specialising in Governance, Risk Management, Sustainability and Compliance. She has held several regulated roles within the financial services industry including Risk Management function; Compliance function; Internal Audit function and Money Laundering Reporting Officer.
Currently, Sharon serves as Chief Risk and Sustainability Officer and Company Secretary of a Maltese licensed insurance company. Previously, she held the role of Chief Officer Internal Audit at a leading general business insurance undertaking and life insurance entity. Her professional experience also includes working with a Big 4 audit firm within the advisory line of service; with the Malta Financial Services Authority in the Banking Supervision Unit's Regulatory and Compliance Section; and participaing in European Working Groups on financial information, statistical, and supervisory reporting requirements.
She has also worked with an electronic money and payment services institution; various insurance entities including undertakings, brokers, managers and captives; as well as a corporate service provider (CSP) offering financial services, advisory, and consultancy to prospective licensees and regulated entities.
Sharon graduated with a Bachelor of Commerce Degree (B.Com), majoring in Accountancy & Management, and later obtained her Bachelor of Accountancy (Hons) Degree (B.Accty(Hons)(Melit.)), earning the award for best external audit dissertation entitled "The Use of Vulnerability Assessments and Penetration Testing by the Major Audit Firms in Malta". She subsequently achieved a Distinction in her Executive Master of Business Administration (Melit.), defending her dissertation on "Future Trends in the Retail Payment Market in Malta". Sharon also holds the RIMAP certification in risk management.
She is a Fellow Member of the Malta Institute of Accountants, Vice-President and Past-President of the Malta Association of Risk Management and Compliance Officers, and a member of FERMA, and a Member of the Malta Institute of Management.
Contact email address: smctcpa@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 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]
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]
Deborah Garnisi
Deborah Garnisi is an Audit Partner at Horwath Malta, a member firm of Crowe Global. With more than 15 years of external auditing experience, she has built deep expertise within auditing across diverse industries, including government, hospitality, retail and property amongst others.
She earned a bachelor's degree in accountancy from University of Malta. Her Dissertation, "Public Private Partnerships in Maltese Healthcare: An Evaluation of the Financial Aspects", received the Best Dissertation Award in Public Sector Accounting and Auditing from the National Audit Office.
Deborah is a Certified Public Accountant, holds and Auditor's Practising Certificate, and is a Fellow member of the Malta Institute of Accountants.
Contact email address: [email protected]
Edward Gatt Melli, FCCA, CPA
Edward Gatt Melli is and accountant and audit in Malta with over ten years' experience in the auditing profession. He is the sole practitioner and principle of EGM Assurance, providing audit and assurance services to Maltese entities. His professional work includes the conduct of statutory audits, financial reporting engagements, and compliance with Maltese regulatory requirements in accordance with the internationals Standards on Auditing.
Edward has accumulated experience across a range of sectors with involvement in audit engagements from planning through to completion. His responsibilities have included audit risk assessment, evaluation of internal controls and review of financial statements prepared under IFRS and GAPSME, as well as compliance with applicable AML/CFT obligations and related reporting requirements in Malta.
Edward is a fellow member of the Association of Chartered Certified Accountants (FCCA) and member of the Malta Institute of Accountants. He holds a practising certificate in auditing.
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]
Steven A Naudi
Steven A. Naudi is a fellow member of the Association of Chartered Certified Accountants, of the Malta Institute of Accountants and is a Certified Public Accountant. He has been in practice as a Sole Practitioner for over 25 years, working with a diverse portfolio of audit clients. Prior to this, he trained and worked with a top four firm both in Malta and in Europe for 12 years before embarking on his present career.
Whilst working with the top four firm he specialized in information systems risk management and he carried out assignments on a number of multinationals and financial institutions in London and mainland Europe.
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]