Established in 1979 when the Accountancy Profession Act Cap 281 was enacted. We regulate the accountancy profession in Malta.
Accountancy Profession Act, CAP281
Accountancy Profession Regulations
Accountancy Profession (Accounting and Auditing Standards) Regulations
Accountancy Profession (General Accounting Principles for Smaller Entities) Regulations
Accountancy Profession (Provision of Accountancy Services on a Temporary and Occasional Basis) Regulations
Accountancy Profession (General Accounting Principles for Small and Medium-Sized Entities) Regulations
Recognition of the Malta Institute of Accountants Regulations
Directive 1, Continued Professional Education
Directive 2, Code of Ethics for Warrant Holders
Directive 3, Annual Return and Registration Fees
Directive 4, Quality Assurance
Directive 5, Statutory Audit Directive Implementation Measures Directive
Companies Act, CAP386
EU Directive on statutory audit & consolidated accounts
EU Regulation on specific requirements regarding statutory audit of public-interest entities
Continuing Professional Education Scheme
Accountancy Board Accreditation Rules for Online Courses
Accountancy Board Accreditation Rules for Face-to-Face Courses
Other legislation is accessible through the Malta Justice website, www.justiceservices.gov.mt.