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Articles Audit

Professional Investor Funds (“PIFs”) vs Notified PIFs

PIFs are the most common Collective Investment Scheme in Malta, as they provide a more…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Kyle Portanier9th August 2023

Articles Audit

A New Fund Structure: Notified PIFs

Following the success of Notified Alternative Investment Funds (“Notified AIFs”), the Malta Financial Services Authority…

<img alt='Anton Levytsky' data-src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Anton Levytsky' src='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/9fdc82382eda4871c8e147489171c48c?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Anton Levytsky6th July 2023

Articles Audit

Investigating exceptions when using automated tools and techniques during audits

In February 2023, new material assisting auditors in the investigation of exceptions and the application…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' loading='lazy' decoding='async' src='data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==' style='--smush-placeholder-width: 70px; --smush-placeholder-aspect-ratio: 70/70;' /><noscript><img alt='Kyle Portanier' src='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/f49ed066d953ee1b2ffa7b5d60ef1ff4?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' loading='lazy' decoding='async'/>

Kyle Portanier12th June 2023