This Directive will apply to those cases where the academic examination of local variants is required when members of non-Maltese accountancy bodies are to be considered for acceptance for the purposes of the CPA warrant and Practising Certificate in Auditing.

The Accountancy Board is pleased to announce the issue of its 2021 Annual Report.

The Directive will apply to the assurance reports on the annual financial reports and the financial statements included therein, published by issuers whose securities are admitted to trading on a regulated market in the European Union, for financial years beginning on or after 1 January 2021, and fall within scope of the European Single Electronic Format (ESEF).