Insights

In Malta’s corporate framework, the company secretary plays a role that is not only legally mandated but also essential to maintaining sound corporate governance. As stipulated in Article 138 of the Companies Act (Chapter 386 of the Laws of Malta), the appointment of a company secretary is compulsory for all companies, whether public or private.

Far from simply installing firewalls and antivirus software, a modern CISO leads holistic cybersecurity efforts that align with organisational objectives, regulatory requirements, and evolving market pressures.

This article explores the shared responsibilities of management and auditors in assessing and reporting on going concern, as outlined in ISA 570 ‘Going Concern’ and IAS 1 ‘Preparation of Financial Statements’.

This article explores how the combined register enhances legal transparency, ensures regulatory compliance, and facilitates efficient shareholder communication, all while supporting robust corporate governance.

This article will assist in clarifying the purpose of an audit and the differences between the types of audit opinions, particularly those outlined in the International Standards on Auditing.

Intellectual Property (IP) or IP Rights often represent a company’s most valuable asset, serving as either its principal income-generating source or as the key factor that distinguishes it from its competitors.

The Generational Cohort Theory explains how people who grow up during the same period experience similar social, economic, and technological events that shape their values, behaviours, and attitudes in lasting ways.

Not having the strategic financial oversight which a CFO brings to the table can cost your business far more than you think, in missed opportunities, inefficiencies, and avoidable risks.