Malta | Registry of Companies – New opening hours as of Oct 1, 2018

As of the 1st October 2018 the Registry of Companies’ opening hours to the public at MFSA Buildings, Notabile Road, Attard, BKR 3000, Malta shall be:

Monday to Thursday: 09:00 – 12:00; 13:00 – 14:30
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Comments
  1. Heino says:

    In Malta, do you make a difference in the depth of the audit according the the size of the undertaking or do small companies have to do a full audit in the sense of Art. 34 of directive 2013/34/EU?

    Thank you in advance for clarifiing.

    1. Rolan says:

      No there is no difference on how large or small the company or coop is. All these entities require audited accounts accompanied by an audit report issued by a warranted certified public accountant.

  2. Aden says:

    Are audited financial statements of cooperatives in Malta available to the public and where do I find these?

    1. Rolan says:

      In Malta, co-operatives are legally bound to submit to the Co-operatives Board audited financial statements six months after the financial year end. In other words if the financial year end of a coop is the 31st December 2015 then the financial statements must reach the Co-operatives Board by the 30th June 2016.

      The Co-operatives Board should receive two sets of financial statements from each cooperative society:
      – Full set of audited accounts;
      – Abridged set of audited accounts.

      Only the abridged sets of audited financial statements of all co-operative societies registered in Malta are accessible to the public at a charge. In the event that any coop does not present its abridged financial statements, the Cooperatives Board is obliged to publish for public scrutiny the full set of audited accounts of the coop society.

      The coops accounts available for public scrutiny are currently not available online but may be viewed physically at a charge at the Co-operatives Board in Valletta. Copies of the available financial statements of the co-operative society may be ordered from the Cooperatives Board at a charge per page.

      Contact us if you require further clarification.

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