Accounting and Financial Reporting

One key consideration that investors should definitely look into prior to investing in a jurisdiction is the Accounting and Auditing legislative framework and the key obligations of the officials of the company in this regard.

An overview of the key considerations are the following:

  • Companies must keep proper accounting records sufficient to give a true and fair view of the company‚Äôs results and affairs;
  • Companies must file an annual return and audited financial statements with the Registrar of Companies;
  • Accounting requirements are in line with The Single Accounting Directive published in 2013.
  • GAPSME and IFRS as adopted by the EU are the two main accounting standards used in Malta.
  • Audit requirement is mandatory, irrespective of the size of the Malta company.  
  • Consolidation exemptions available in the Maltese Companies Act 1995 and GAPSME.

Our Services

AlleyBe is a well-established Corporate Services Provider in Malta offering a wide range of Accounting services both for simple structures as well as for companies having significant operations in Malta.

Our Services:
  • Bookkeeping in accordance with both IFRS and GAPSME;
  • Preparation of standalone and/or consolidated financial statements;
  • Assistance with Group Reporting and complex accounting;
  • Financial and Management Reporting;
  • Preparation of Business Plans and project finance transactions;
  • Cash management, budgets and forecasts;
  • Liquidations and de-registrations;
  • Secondment of staff to client teams for short term accounting projects;
  • Payroll services;
  • Audit coordination;


Practice Areas


ATL Business Centre
89, Suite 3, Cannon Road, St Venera,
SVR9035, Malta

Tel: +356 2779 0100
Fax: +356 2733 2844

Skype: rudolph.alleybe