Audit - Zampa Partners

Articles Audit

Accounting for leases under GAPSME and IFRS

Among the major updates in recent years is the introduction of IFRS 16 - Leases,…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' decoding='async'/>

Kyle Portanier24th January 2025

Articles Audit

Audit reporting – Ensuring an effective and accurate opinion

Audit reporting on financial statements plays a pivotal role in maintaining the transparency, credibility and…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' decoding='async'/>

Kyle Portanier3rd April 2024

Articles Audit VAT

VAT Carousel Fraud

What is VAT carousel fraud? VAT carousel fraud is a complex scheme used by organised…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' decoding='async'/>

Kyle Portanier27th February 2024

Articles Audit

The New International Standard on Auditing for Auditing of Financial Statements of Less Complex Entities

On December 6, 2023, the International Auditing and Assurance Standards Board (IAASB) published the International…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' decoding='async'/>

Kyle Portanier15th December 2023

Articles Audit

MGA Approved Audit Service Provider

Zampa Partners has established itself as a leading force in Malta for audit and assurance…

<img alt='Kyle Portanier' data-src='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' data-srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo lazyload' height='70' width='70' 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/54d11ff1932d2fb488cbe5d1be97695f?s=70&d=mm&r=g' srcset='https://secure.gravatar.com/avatar/54d11ff1932d2fb488cbe5d1be97695f?s=140&d=mm&r=g 2x' class='avatar avatar-70 photo' height='70' width='70' decoding='async'/>

Kyle Portanier15th November 2023