Transparency report
Regulatory context
The transparency report is required by the provisions of article 18 of the Maltese Accountancy Profession Act.
These provisions were enacted by the Accountancy Profession Act and Other Laws (Amendment) Act, 2008 which came into force on 1 October 2008.
The provisions require the annual publication of certain information by auditors that carry out statutory audits of public-interest entities. This information is to be published on their websites within three months of each calendar year.
Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.
Deloitte Malta refers to a civil partnership constituted between limited liability companies, and its affiliated operating entities; Deloitte Services Limited and Deloitte Audit Limited. The latter is authorised to provide audit services in Malta in terms of the Accountancy Profession Act. A list of the corporate partners, as well as the principals authorised to sign reports on behalf of the firm, is available at www.deloitte.com/mt/about.