Tax and Finance

This form is used to obtain a practising certificate to practice as an auditor in Malta. A person holding a warrant issued in terms of Article 3(2) of the Accountancy Profession Act may in addition hold a practising certificate issued by the Accountancy Board to practise in such fields of the profession of accountant, including auditing, as may be prescribed and may not practise in such fields unless he holds the relative certificate.

A person holding a practising certificate issued by the Accountancy Board may practise in the field of the profession of Auditor.

Article 4(1) of the Accountancy Profession Regulations, 2009 sets out that an audit may only be carried out by a person holding a practising certificate in the field of auditing issued in terms of Article 4 of the Accountancy Profession Act, to a person who holds a Certified Public Account warrant and satisfies the Board that:
i) Has adequate qualifications in auditing at an advanced level.
ii) Satisfies the conditions referred to in Article 3(2d) of the Accountancy Profession Act. In Article 3(2d) the Board shall ensure that in the case of an application for a practising certificate in the field of auditing the examination of professional competence adequately covers the necessary level of theoretical knowledge of the prescribed subjects relevant to auditing as well as the ability to apply such knowledge in practice.
iii) Has gained the equivalent of 3 years full-time practical training in auditing of financial statements, at least two-thirds of which shall be with an auditor approved in any Member State. Provided that at least 18 months of this practical training were gained after obtaining the degree or academic qualification relating to the accountancy profession prescribed in Article 3(2c) of the Accountancy Profession Act.
iv) Satisfies the conditions laid down by Article 4(3) or 4(6) of the Accountancy Profession Act. Article 4(3) of the APA states that the Board shall issue a practicing certificate in auditing in Malta to an individual of good repute who is an approved auditor in any Member State provided that such individual has passed, to the satisfaction of the Board, an aptitude test, covering local laws and regulations relevant to auditing, set by the Board for this purpose. Article 4(6) of the APA sets out that subject to reciprocity and subject to rules that may be prescribed by the Board, the Board may issue a practising certificate in auditing to a third country auditor if it is satisfied that such individual is in possession of the qualifications set out in Article 3(2) of the Accountancy Profession Act, has passed an aptitude test set by the Board and satisfies any other conditions which may be prescribed.

Fill in the online form and submit.