3a Malta

3a Malta is a team of accountants, auditors, tax specialists and advisers working from the Central Business District in Birkirkara. It grew from a small group of professionals in 2007, was launched as a firm in 2008, and now serves local and international clients from industries including aviation, shipping, hospitality, property development and construction, retail, IT and web services, and corporate and finance. The firm is listed in our directory of accountants in Malta, and it suits UK owners and investors who want a boutique firm with personal contact.

Who is behind the firm

Three founders, Neville Cutajar, Christian Vella and Clive Farrugia, each led one of the original service lines: accountancy, assurance and advisory. All three remain directors, and Charmaine Vassallo Fenech is an Associate Director. The firm aims to be a bespoke boutique provider in Malta, with experienced people who stay in direct contact with clients.

Four values guide the work: added value, commitment to employees, ethics and integrity, and social responsibility. In practice that means each client's circumstances shape the solution, rather than a standard presentation, and confidentiality and correctness are part of the job.

Mission and way of working

The firm promises proactive, prudent advice grounded in a thorough understanding of each client, delivered through bold, creative solutions that comply with applicable regulation and quality standards. Once a client reaches the outcome they wanted, the team checks that it sits properly within the regulatory framework. Its long record of keeping clients leads it to keep investing in people, in technology for sharing knowledge between staff and clients, and in modern offices.

The team brings together accountants, auditors, tax advisers and administrators from a range of backgrounds, with a culture that favours training, continued education, flexible working and open communication with management. Clients deal with an experienced team that is encouraged to share knowledge and take initiative.

Accountancy, assurance and tax

The accounting unit begins with a detailed analysis and needs assessment of the client's business. The assurance team carries out risk-based audits, including statutory audits and reviews under international standards for companies, public bodies and NGOs. It also handles assurance linked to EU funding and share increases or transfers, as well as cost control assessments, IT system reviews and internal audits.

The tax team covers corporation tax in Malta, including deductions, exemptions, losses, group provisions, double tax relief and capital gains. It advises on personal tax for residents and non-residents, residence planning, permanent establishments and branches, and VAT, and it helps with registration, returns and refund claims. UK readers can read our Malta tax guide for UK nationals and our explanation of the corporate tax structure first.

Advisory and business support

The advisory unit helps with tax planning, growth strategy, project appraisals and raising finance. It drafts business plans, feasibility studies and financial projections for lenders and investors, supports business succession and exit planning, and assists public bodies, companies and NGOs with applications to EU and local funding schemes. Clients also receive phone and email support from the firm.

Business support services cover company secretarial work, back-office administration and payroll, including income tax, salaries, social security contributions and HR tasks, whatever the size of the operation. Other nearby accountants include Borg Galea and Associates, CCPS Malta and GCB Malta, and the firm can be compared with CLA Malta.

Visiting and starting out

The head office is in the Central Business District, and the firm is open Monday to Thursday and Friday mornings and early afternoons. If you are planning a move to Malta from the UK, the firm can look at your tax and residence position alongside any company you intend to run. To start, use the VisitMalta.co.uk enquiry form on this page and we will pass your message to 3a Malta.