Legislation
Accountancy Profession Act (Cap. 281)
- Art. 2(1) In this Act, unless the context otherwise requires - "accountant" means a warrant holder or an accountancy
- Art. 3(1) Except where otherwise prescribed in regulations made by the Minister under this Act , no person shall pra
- Art. 4(1) A warrant to practise the profession of accountant shall be issued by the Board to any person who satisfie
- Art. 5A warrant holder shall be entitled to use the designation "Certified Public Accountant" as well as the abbrevi
- Art. 5AEvery warrant holder shall give to the Board such information as the Board may reasonably require or as may be
- Art. 6(1) There shall be a Board, to be known as the Accountancy Board, consisting of a Chairman and six other membe
- Art. 6A(1) The Board shall engage two practitioners in a permanent role to assist it in the proper discharge of its d
- Art. 7(1) The Board shall regulate the accountancy profession in the public interest and shall have the following fu
- Art. 7A(1) Without prejudice to Article 26 of the Audit Regulation, in carrying out its tasks under the Act and the A
- Art. 7B(1) The Board may delegate any of the tasks required to be undertaken pursuant to this Act and the Audit Regul
- Art. 8(1) The Minister may, on the recommendation of the Board, make regulations not inconsistent with the provision
- Art. 8AThe Minister may make regulations for bringing into effect the provisions of the Mutual Recognition of Qualifi
- Art. 9(1) The Board may recognize any local association of accountants as an approved accountancy body for the purpo
- Art. 10(1) Where two or more persons intend to practise jointly as accountants, they may form an accountancy firm hav
- Art. 10A(1) By way of derogation from article 10(7), an audit firm which is approved in another Member State shall be
- Art. 11(1) Every firm formed under article 10 and every warrant holder or a holder of a practising certificate, shall
- Art. 12Every person who acts or omits to act in breach of his professional duty as accountant or auditor, shall, if s
- Art. 13Any agreement or other arrangement, as may be prescribed in regulations made by the Minister under this Act, p
- Art. 14(1) In the case of a breach of any rules under this Act or any regulations or directives issued under it, the
- Art. 15(1) Without prejudice to article 14, a warrant or practising certificate issued under any of the provisions of
- Art. 15A(1) A right of appeal to the Tribunal, from the decisions referred to in article 15B, shall be competent to an
- Art. 15BUnless otherwise provided by law, an appeal shall lie to the Tribunal from the following decisions made under
- Art. 15C(1) The decision of the Board shall stand pending an appeal, whether before the Tribunal or the Court of Appea
- Art. 16(1) The provisions of this Act establishing offences and punishments in respect thereof shall not affect the o
- Art. 17(1) An auditor shall, in the case of his dismissal or resignation as auditor of an audit client during his ter
- Art. 18(1) An auditor or an audit firm that carries out statutory audits of public-interest entities shall make publi
- Art. 18A(1) An auditor or an audit firm carrying out the statutory audit of a public-interest entity, or any member of
- Art. 19(1) The information provided to the Board under the provisions of this Act or the rules and directives issued
- Art. 20(1) The Board shall appropriately disclose to the public all the measures taken and the penalties imposed on a
- Art. 20A(1) The Board shall publish on its official website at least any administrative sanction imposed for breach of
- Art. 20B(1) The Board shall establish effective mechanisms that encourage reporting of breaches of this Act, the regul
- Art. 20C(1) The Board shall provide the CEAOB annually with aggregated information regarding all administrative measur
- Art. 21A warrant holder, practising certificate holder or firm shall, if so requested by the Board and in the manner
Text read from the consolidated PDF published by Legislation Malta. Tables, figures and marginal notes may be incomplete or out of place: the official PDF is authoritative. General information, not legal, tax or accounting advice.