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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 the last fifteen years as an accountant and auditor. For the last eight years, Neville has been acting as 3a’s managing partner and director. 


Neville is a University of Malta accountancy graduate and Certified Public Accountant with a practising certificate in auditing, a postgraduate Diploma in International Financial Reporting from the ACCA, a Maltese Financial Regulations Diploma from the Institute of Financial Services as well as a fellow with the Malta Institute of Accountants. 


Contact email address: neville@3amalta.com


Renzo Farrugia

Renzo Farrugia has professional experience in auditing and audit quality control reviews. Under the trade name ‘COMPASS Malta’, he is providing an array of independent professional services to auditors. He is also a lecturer in advanced auditing with BPP Malta and a visiting lecturer at the University of Malta. 

Contact email address: renzo@compassmalta.com


Arthur D. Turner


Mr 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 Thorton 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 graduated from the University of Malta in 2012 where she read for the degree in Bachelor of Accountancy (Hons.) and obtained the warrant of accountant and practicing certificate in auditing three years later.  She 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 Deloitte Malta and Lamima Consultancy Services Limited provided her with solid grounds of experience in the auditing field of work.  Rosabelle is also a fellow member with the Malta Institute of Accountants.


Contact email address: rbarbarabianco@gmail.com


Paul E Busuttil


Paul began his studies in London, where he also worked for a firm of Chartered Accountants and obtained membership with the Institute of Chartered Accountants in England and Wales.


On his return to Malta, Paul joined an established firm of accountants and auditors. He subsequently became a fellow of the Malta Institute of Accountants.


Paul has held senior positions within the local manufacturing and services industries where he interfaced between company auditors and management.


He also holds a certificate to practice as an auditor and has practised as an auditor throughout his career.


Contact email address: paul.busuttil@gmail.com



Alexander Agius

Alex Agius is a Certified Public Accountant & Registered Auditor (C.P.A.) since 2001 and has an MBA in Business Administration from the Henley Business School.  He is also in possession of the Certificate in Trust Law & Administration of TRUSTS from the Institute of Financial Services Practitioners Malta.  Mr Agius is a fellow member of the Association of Chartered Certified Accountants, of the Malta Institute of Accountants, of the Malta Institute of Taxation, and Malta Institute of Management. 

Mr Agius has his own firm 'Lamima Consultancy Services Ltd' and his specializations are related to Accounting, Auditing & Assurance, Liquidations, Business Advisory and Taxation and he has vast exposure to various types of companies.


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 degreee 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: adchet@maltanet.net


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