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The Directive sets out EU accounting rules for micro, small, medium and large entities, of which the thresholds are set out in the table below.

The audit domain is facing clients who are interested in Initial Coin Offerings, cryptoexchanges, digital wallets and other similar projects which will be requiring financial statement or other types of assurances services, ...

Maximise Your MGA Compliance Audit Success and Safeguard Your MGA License with BDO Malta.

IFRS 18 applies for annual reporting periods beginning on or after 1 January 2027 and will replace IAS 1. Although it does not change recognition and measurement principles, it will significantly affect how financial performance is presented and disclosed.

Choosing the right auditor is an important decision which firms have to make.

Offering more than accountancy. Back in 1993, Andrew Louis Stuart could not have imagined how the accounting and auditing firm he set up in the UK would grow…

With the increasing uncertainty in the evolving business environment, all organisations must have crisis management and business continuity plans.

Quality and integrity are the foundation that strengthen all areas of our business.

Welcome to this edition of "Being better informed", our monthly FS regulatory, accounting and audit bulletin.

The MFSA has just published a consultation document in relation to new proposed Insurance Rules that will implement audit committee requirements.

Group structures are common in Malta, especially among companies involved in cross-border operations or tax planning.

The importance and the benefits of carrying out regular independent AML Audits.

The Malta Financial Services Authority (‘MFSA'), following consultation with the Malta Digital Innovation Authority (‘MDIA')...

Anti-Money Laundering (AML) audits are different from financial audits. As such, AML auditors require specialised skills, knowledge, and experience.

Change can often be the bridge between challenge and opportunity. While it may feel disruptive, it also creates space for organisations to modernise processes, strengthen compliance, and eliminate inefficiencies.

The Audit Exemption Rules (L.N. 139 of 2025), published on the 15th of July 2025, introduce a regulatory framework that eases compliance costs for certain categories of companies in Malta by reducing or eliminating statutory audit requirements.