MIA Malta CPE Requirements 2026: 25 Structured, 15 Unstructured
Maltese accountants must complete 25 hours of structured and 15 hours of unstructured CPE a year, with 10 of the structured hours in core areas, and declare by 31 January.
The Malta Institute of Accountants, known as MIA, and the Accountancy Board require Maltese accountants to complete 25 hours of structured CPE and 15 hours of unstructured CPE each year, 40 hours in total. At least 10 of the structured hours must be in core areas. Members declare their CPE online by 31 January of the following year, and warrant holders also report hours in the Board's Annual Return. This guide covers the Malta Institute of Accountants, not the Malaysian Institute of Accountants, which is in our MIA Malaysia CPE guide. See also our CPD for accountants guide.
At a glance
| Requirement | What the rules say |
|---|---|
| Structured CPE | 25 hours a year; must be relevant, measurable and verifiable |
| Core hours | At least 10 of the 25 structured hours must be in core areas |
| Unstructured CPE | 15 hours a year |
| Ethics | Professional regulation and ethics is a core area; no separate ethics hour minimum |
| Declaration | Online, by 31 January of the following year |
| Carry-forward | MIA's FAQ says hours above the minimum cannot be carried forward |
| Records | Keep structured CPE evidence for five years |
| Exemptions | Maternity gives a 9-hour reduction; illness, study or non-practice can give a full or pro rata exemption |
The 40-hour rule
The MIA CPE regulations, effective from 1 January 2017, require 25 hours of structured CPE and 15 hours of unstructured CPE a year. The Accountancy Board's CPE scheme, effective from 20 December 2016, says the same, and the MIA FAQs agree. We found no multi-year total, so the test is applied year by year.
Structured and core hours
Structured CPE must be relevant, measurable and verifiable. An activity that fails any of the three tests counts as unstructured. At least 10 of the 25 structured hours must cover core competency areas, and the other 15 can be core or professional development.
Core areas and ethics
Professional regulation and ethics is one of the core areas, covering the Accountancy Profession Act, the Companies Act and anti-money laundering legislation. There is no separate minimum number of ethics hours, but a year with no regulation content would leave the 10 core hours harder to meet.
Declaring and reporting
Members declare their CPE online through the MIA website by 31 January of the following year. Warrant holders also report hours in the Accountancy Board's Annual Return, due by 31 January and submitted through the Board's web portal. Do both from the same record.
Carry-forward and records
MIA's FAQ says hours in excess of the minimum cannot be carried forward. The regulations require evidence of structured CPE to be kept for five years, and MIA carries out an annual desk-top review and sample audit of declarations.
Exemptions
The Accountancy Board's FAQ describes a nine-hour reduction for maternity and a full or pro rata exemption for illness, study or periods of non-practice. Ask the Board before relying on any of them.
Two bodies, one scheme
Two organisations publish CPE rules that Maltese accountants must follow: the Malta Institute of Accountants, which is the professional body, and the Accountancy Board, which regulates warrant holders. Their schemes match on the 25 structured and 15 unstructured hours, so you do not need to plan separately for each. They differ in what you submit: the declaration goes to MIA through its website, and warrant holders also report hours to the Board in the Annual Return.
Keeping your records
Five years is the retention period for structured CPE evidence, so keep certificates, attendance records and course outlines for at least that long. For unstructured hours, keep a short log with the date, the topic and the time spent, because a desk-top review is easier to pass when the log is complete. Our CPD for accountants guide explains what other bodies expect.
What we could not confirm
Every page we read dates from 2016 or 2017 or is undated, so we could not confirm that nothing newer replaced them. The pages state no penalty specifically for missed CPE. The Board's FAQ lists sanctions for Annual Return failures, such as disciplinary referral and a fine of up to 232.94 euro, but we could not confirm that they apply to missed CPE hours. We also found no explicit link between CPE and the practising certificate.
Planning your year
Put the 10 core hours first, then the remaining 15 structured hours and the 15 unstructured hours. Log each activity as you finish it, and file the declaration and the Annual Return together in January.
Frequently asked questions
How many CPE hours does a Maltese accountant need?
25 hours of structured CPE and 15 hours of unstructured CPE a year, 40 in total.
How many core hours?
At least 10 of the 25 structured hours must be core.
When is the declaration due?
By 31 January of the following year, online through the MIA website.
Can I carry hours forward?
MIA's FAQ says hours in excess of the minimum cannot be carried forward.
How long are records kept?
Five years for structured CPE evidence.
Finding courses that count
Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you pay for any course, check the awarding body's own rules on what it accepts, and keep the certificate and the course details. Confirm the current rules with MIA and the Accountancy Board before you plan your year.
Source: MIA CPE regulations and FAQs (miamalta.org) and Accountancy Board CPE scheme and FAQ (accountancyboard.gov.mt), checked October 2026.
This page was last updated:
Learnsignal Education Team
Expert Tutor at Learnsignal
Qualified professional with years of experience helping students advance their professional careers.
View all posts by Learnsignal Education Team