Lotus Consultancy / 05

Financial statements & MBR compliance in Malta.

From preparing annual financial statements to submitting applicable Malta Business Registry filings, Lotus Consultancy helps businesses address their reporting and ongoing company compliance requirements.

Bring the reporting period into focus.

We prepare annual financial statements and supporting schedules, then help identify the applicable statutory filing requirements. Preparation, an independent audit and submission to the Malta Business Registry are separate steps, with obligations and filing dates depending on the entity and reporting period.

Annual financial statements, year-end adjustments and disclosures
Trial balances, supporting schedules and statutory reporting
Applicable MBR accounts submissions through BAROS
Annual returns and beneficial ownership updates, including BO4 assistance where applicable
Ongoing compliance requirements and relevant filing dates

Prepare the annual accounts

Bookkeeping and supporting records provide the foundation for annual financial statements. Tell us which reporting periods are complete, whether anything is outstanding and who needs the statements. Preparation brings the information into a structured report; an audit is a separate examination and engagement.

Submit the applicable MBR filings

Preparing or approving accounts does not itself submit them to the Registry. We assist with annual accounts submission and applicable statutory filings, including BAROS requirements. Relevant dates depend on the entity and reporting period. Identifying them early helps address late-submission risks and related penalties; not every company has identical obligations.

Beneficial ownership and BO4

Ownership and control information can raise reporting questions independently of the annual accounts. We can help assess applicable beneficial ownership updates and BO4 requirements. BO4 is not a universal filing: the ownership and control arrangements need to be considered against the current rules. Tell us about relevant changes or Registry correspondence before deciding which declaration is needed.

Keep the requirements distinct

Financial statements, an annual return and beneficial ownership declarations are different documents. An audit is also separate from preparation and filing. Bring the specific requirement or notice to the discussion so we can identify the work involved, including where another engagement is needed.

Does preparation of the accounts include an audit?

They are distinct services. Tell us whether you need preparation, audit or both, and whether an auditor is already appointed. The appropriate scope and engagement arrangements can then be considered.