Riformi li se Jolqtu x-Xogħol tal-Awdituri


L-ekonomija ta’ pajjiż tiddependi fuq kemm ikun hemm investiment u fuq kemm ikunu sejrin tajjeb l-ażjendi li joperaw fil-pajjiż. U sabiex jiġi żgurat li l-operat tal-ażjendi qed ikun immexxi fuq sisien ta’ sostenibilita’, huwa kruċjali ir-rwol tal-accountant u miegħu tal-awditur.Għal ħafna l-accountant huwa dak il-professjonist li jżomm il-kotba tal-kumpanija.

Is-sidien tal-kumpaniji sew individwali, jew fi grupp ta’azzjonisti (shareholders) li jkunu ħallew it-tmexxija tal-kumpaniji f’management professjonali li ma investiex flusu fil-kumpanija, huwa l-accountant li jkun qed jissorvelja u jagħti rendikont ta’ kif ikunu sejrin l-attivitajiet kummerċjali. Dan ir-rendikont huwa dak magħruf bħala l-accounts tal-kumpanija. Dan ir-rapport irid jirriffletti dak li attwalment u rejalment ikun qed isir fil-kumpanija. Biex jiġi żgurat li l-accounts ikunu jirrefflettu ir-rejalta’, ir-rapport, ippreparat mill-accountant, u il-kotba tal-kumpannija, jiġu ivverifikati minn awdituri indipendenti li xogħolhom huwa li mhux biss li jiċċertifikaw li ir-rapport huwa veritier iżda għandhom id-dover li jirrappurtaw kull nuqqas li seta’ kien hemm fit-tmexxija tal-kumpanija u fuq il-vijabilita’ tal-kumpanija li tkompli topera bi qliegħ. Dawn ir-rapporti, li jsiru tal-anqas darba fis-sena, jservu ukoll biex il-kumpaniji jirregolaw ruħhom mal-obbligu li għandhom li jibgħatu rendikont annwali li jħallsu it-taxxi dovuti fuq il-qliegħ, lil-Awtorita’ tat-Taxxi, kif ukoll jqassmu dividend meta jitqassmu l-profitti.

Hawn ta’ minn jirrimarka li biex wieħed isir awditur, ikun beda’ it-taħriġ tiegħu bħala accountant.

 

12_ORZ

Din il-professjoni tal-accountant ħadet xejra aktar professjonali fi żmien li l-Gvern Ingliż kien imexxi il-pajjiż. L-Ingliżi mhux biss daħħlu it-tagħlim tal-accounts iżda kull min ried jaħdem b’din il-professjoni, kellu joqgħod għal-eżamijiet li kienet toffri istituzzjoni Ingliża ta’ kalibru u livell. Qed nirreferi għal-Association of Chartered Certified Accountants (ACCA). Dawn l-eżamijiet kienu jsiru fuq l-istess sistema li konna nagħmlu l-eżamijiet tal-General Certificate of Education (GCE) tal-‘O’ Levels u tal-‘A’ Levels. Il-sistema ta’ tagħlim kien isir bħala dak magħruf ta’ distance learning, fejn l-individwu jintbagħtlu in-noti, kotba u notamenti oħra u imbagħad kien isir l-eżami f’ċentru ġewwa Malta. Kien hemm ukoll individwi li marru jistudjaw din il-materja barra minn xtutna, imma dawn kienu il-ftit.

Wara numru ta’ snin, meta aktar individwi bdew ikomplu bl-istudji tagħhom f’dan il-qasam,  twaqqaf il-Malta Institute of Accountants (MIA). Dan l-Istitut beda’ joffri it-tagħlim tal-accountancy, lil dawk l-individwi li kienu diga’ qed jaħdmu u riedu li jkollhom kwalifika professjonali f’dan il-qasam. Dan it-taħriġ kien isir wara il-ħin tax-xogħol u min kien jgħaddi mill-eżamijiet kien ikollu kwalifika tal-istess livell li kien jiġi offrut mill-ACCA.

Żvilupp importanti ieħor f’dan il-qasam sar fl-1979, meta ġewwa l-Universita’ ta’ Malta, ġiet imwaqqfa il-Fakulta’ tal-Ekonomija, Management u Accountancy jew kif inhi iktar magħrufa bħala il-FEMA. Taħt din il-Fakulta’ hemm id-Dipartiment tal-Accountancy, li sa qabel ma’ ġiet imwaqqfa din il-Fakulta’, dawk li riedu jistudjaw l-accounts, kienu jagħmlu dan mill-bini tal-Polythecnic, dak li illum huwa magħruf bħala l-MCAST.

Fl-istess żmien li kienu qed iseħħu dawn l-iżviluppi fejn jidħol it-tagħlim, inħass il-ħtieġa li sabiex ikun hemm aktar serjeta’ u kontabilita’ ta’ din il-professjoni, għandu jkun hemm regolatur li il-funzjoni tiegħu jkun li jara li jkun hemm livell ogħli tal-professjoni u jassigura li kull membru ta’ din il-professjoni ikun qed jimxi skont ir-regoli u l-etika li din il-professjoni iġġor magħha. Kien għalhekk li ġie mwaqqaf l-Accountancy Board, li beda jagħti warrant lil individwi sabiex ikunu jistgħu jaħdmu bħala accountants, liema warrant jingħata lil individwi li mhux biss ikunu għaddew mill-eżamijiet iżda li jkunu għamlu sentejn jipprattikaw din il-professjoni. Din hi l-istess proċedura li titħaddem minn professjonisti oħra bħal dawk tal-avukati, tobba, periti u inġiniera.

Għalhekk, individwu li ma jkollux warrant, ikun jista’ jaħdem biss bħala book keeper imma ma jkunx jista’ jiffirma l-accounts tal-kumpannija wisq aktar ma jkunx jista’ jgħid li huwa accountant. Tul dan iż-żmien, eluf ta’ studenti iggradwaw fil-professjoni tal-accountancy u okkupaw u qed jokkupaw karigi importanti fis-settur kemm privat kif ukoll f’dak pubbliku. Kienu dawn il-professjonisti li wassal lil Malta tikseb dan is-suċċess fil-qasam finanzjaru u tan-negozju.

Il-kriżi finanzjarja mhux biss laqtet is-setturi tas-servizzi finanzjarji bħal dawk tal-banek, l-istituzzjonijiet ta’ kreditu u kumpaniji tal-Assigurazzjoni, iżda ġabet taħt il-lenti anki il-professjoni tal-accountants, fost l-oħrajn. L-Unjoni Ewropeja daħħlet direttivi sabiex jogħla il-livell ta’ professjonalita’ tal-accountants bil-għan li jkun hemm aktar trasparenza u tonqos il-possibilita’ li jerġa jkun hemm dawn il-kriżijiet u  skandli li dehru fl-aħħar snin.

Id-direttiva li bħal issa qegħda għaddejja mill-Parlament tiffoka fuq tlett aspetti tal-professjoni tal-awdituri. L-ewwel prinċipju jiffoka fuq is-suq liberu u li jingħata ċans li ditti żgħir ta’ awdituri. Kif żviluppa is-suq tul iż-żmien, spiċċajna li hemm ħames ditti kbar tal-awdituri, dawk li huma magħrufa il-big five, li qed jieħdu ix-xogħol kważi kollu f’kull pajjiż madwar id-dinja. Il-Kummissjoni Ewropeja dehrilha li sabiex jingħata ċans lill-kullħadd, wara numru ta’ snin li ditta partikolari tal-  awditjar, tkun għamlet l-awditjar ta’ kumpanija, ikun irid ikun hemm l-obbligu fuq il-prinċipju ta’ rotation li tinbidel id-ditta li tagħmel l-awditjar ta’ dik il-kumpanija partikolari.

It-tieni prinċipju huwa dak li kull ditta tal- awditjar li topera f’xi wieħed mill-pajjiżi tal-Istati Membri, għandhom id-dritt li  jieħdu xogħol ta’ awdittjar f’pajjiżi ta’ Stati Membri oħra. Minħabba li fejn jidħol il-liġijiet tat-taxxa, dawn huma speċifiki u distinti għal-kull pajjiż, f’każijiet bħal dawn, il-ditta barranija tal-accountants u awdittjar tkun qed tħaddem magħha professjonisti li jkunu familjarji mall-liġijiet ta’ dak il-pajjiż fejn ser ikun qed isir l-awdit.

It-tielet prinċipju jiffoka fuq it-tnaqqsis tal-burokrazija u spejjeż żejda għal kumpaniji hekk meqjusa bħala żgħar fid-daqs, jew aħjar dawk magħrufa bħala micro enterprises. Kif wieħed jista’ jobsor, biex ikun hemm awdittjar ta’ kumpanija, dan jiswa’ flus sinifikanti. Issa meta’ hemm xewqa li il-gvernijiet iħajjru individwi speċjalment żgħażagħ jiftħu kumpaniji tagħhom ħalli jinħolqu aktar postijiet tax-xogħol, il-gvernijiet ma jridux li jiskoraġġixxu dawn l-individwi li jiftħu kumpanija minħabba dawn l-ispejjeż li jkunu jridu jintefqu ħalli kumpanija tikkonforma mal-liġijiet tal-pajjiż. Kien għalhekk li id-direttiva ewropeja daħħlet il-kunċett li jekk irid il-gvern jħalli dawn il-kumpaniji żgħar ma jkollhomx bżonn legali li jagħmlu awdittjar tal-kumpannija.

Jekk nieħdu il-każ ta’ Malta, il-kumpanniji li joperaw minn Malta, tista’ tgħid li kważi il-kumpaniji huma kollha żgħar. Allura, jekk indaħħlu dan il-prinċipju, nispiċċaw li ftit kumpaniji jibdew ikollhom l-obbligu li jagħmlu awdittjar tal-kumpanija. Mhux hekk, imma hekk kif kumpanija tkun trid tkabbar u tinvesti u allura tkun trid tmur tissellef flus minn xi bank, kwalunkwe bank jitlob li il-kumpannija turi l-bank l-awdittjar tal-kumpanija tal-aħħar snin sabiex il-bank ikun f’pożizzjoni li jevalwa ir-riskju li jsellef flus lil din il-kumpanija. Jekk il-kumpanija ma tkunx f’pożizzjoni li tippreżenta ir-rapporti finanzjarji awditjat, ma jkunx possibbli li jieħdu dak is-self ferm importanti għat-tkabbir tan-negozju tagħhom. Barra minn hekk, dan l-awdittjar ta’ kull sena iservi ukoll sabiex is-sid tan-negozju iżomm kontrol fuq id-dħul u l-infiq tal-kumpanija; fil-maġġoranza tal-każijiet, dan ir-rapport ikun l-unika mod li is-sid ikun jaf kif qed jimxi fin-negozju li jkun qed imexxi. Għalhekk qabel ma’ jdaħħal dan il-prinċipju, wieħed irid jiżen il-vantaġġi li dan l-awdittjar għandu.

Din id-direttiva ġabet ukoll bidla fuq kif inhu iffirmat l-Accountancy Board. Issa il-membri ta’ dan il-Bord ma jistgħux ikunu accountants li għadhom qed jipprattikaw il-professjoni. Dan jagħmel ferm sens għax kif jista’ wieħed ikun daqshekk imparzjali u jirregola lil sieħbu? Filwaqt li ser ikun hemm żewġ accountants li għadhom jipprattikaw il-professjoni, dawn ser ikollhom status ta’ osservaturi u ma jkunux qed jieħdu l-ebda sehem f’kull deċiżżjoni li tirrigwarda dixxipplina fuq xi accountant jew fuq xi ditta ta’ accountants.

It-tisħiħ tal-professjoni tal-accountants qed ikun wieħed mill-ingredjenti ta’ dan it-tkabbir ekonomiku u li qed jattira aktar investiment lejn Malta. Il-livell ogħli li individwi li qed jaħdmu f’dan il-qasam ottenew, qed iwassal sabiex jiġi rikonoxxut anki fuq livell internazzjonali u jien persważ li Malta sejra tibqa’ jkollha accountants li jagħtu ġieħ il-professjoni u biex investituri barrnin  ikomplu jinvestu f’Malta għax jafu li f’operat tagħhom huma sejrin isibu is-support tal-professjonisti tal-accountants bi standards internazzjonali.

 

 

Il-Ġimgħa 10 ta’ Ġunju 2016

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