malta-financial-statementsSourced from the law Use this skill when preparing, auditing or filing the annual statutory financial statements of a company registered in Malta under the Companies Act (Cap. 386). Covers the choice between GAPSME and IFRS as adopted by the EU, the article 185 small-company, micro audit-exemption and small-group tests, the separate income tax audit and review-report rules in the Audit Exemption Rules 2025, the directors' report, signing, laying accounts before the general meeting, delivery to the Registrar at the Malta Business Registry, annual returns and administrative penalties. Trigger on phrases like "annual accounts Malta", "GAPSME", "audit exemption Malta", "small company Malta", "MBR filing deadline", "directors' report Malta" or "review report Malta".