Companies Act (Cap. 386)
Companies Act (Cap. 386), article 153
153. An auditor must at all times adhere to the rules on
independence and professional ethics set out in the Code of Ethics
and any other regulations, directives or guidelines issued from time
to time in terms of the Accountancy Profession Act.
Right to
information.
Amended by:
L.N. 425 of 2007;
XVIII.2025.16.
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.