The Institute has issued a new set of Guidance Notes entitled TECH 01/13 Companies Act: Accounts, auditor’s report and director’s report, Presentation and Disclosure Checklist.

 

The scope of these guidance notes is to assist Members in complying with the relevant requirements in the Companies Act, Chapter 386 of the Laws of Malta, (“the Act”), insofar as presentation and disclosure requirements of the annual accounts, the auditor’s report and the director’s report are concerned. 

 

This checklist may be used by preparers and auditors of an entity’s individual and / or consolidated financial statements, auditor’s report and director’s report when considering compliance with the presentation and disclosure requirements of the Act.

 

The Guidance Notes are freely downloadable by Members from the ‘Guidance Notes’ e-library on the Institute's website which can be accessed after log in.