Insights

Why Financial Advisors Remain Essential in the Age of Artificial Intelligence

AI & Financial Advisory

As artificial intelligence becomes increasingly embedded in financial analysis and decision‑making, the role of the advisor is evolving rather than disappearing. This insight explores why human judgement, contextual understanding and trust remain central to effective financial advisory in the age of AI.

| 3 min read |

Changes to ESEF Financial Reporting Requirements in Malta

Filing Obligations from April 2026

Legal Notice No. 110 of 2026 brings into force key amendments under Act XVIII of 2025 impacting ESEF financial reporting. Companies must adapt to a revised filing framework effective for periods starting on or after 28 April 2026.

| 2 min read |

MFSA Publishes New Code of Conduct for Decision Makers

Key principles affecting boards, executives and governance frameworks

The MFSA has issued a new General Code of Conduct for Decision Makers, setting governance, accountability and leadership expectations across financial services entities.

| 4 min read |

Guidelines on the Tax Treatment of Highly Skilled Individuals Rules

MTCA

Malta’s updated Tax Treatment of Highly Skilled Individuals Rules introduce new income thresholds, eligibility criteria, and application requirements. This article summarises the latest MTCA guidelines and key considerations for employers and professionals.

| 3 min read |

Why Financial Services Must Move from Secure by Default to Secure by Design

Quantum Risk and Digital Trust

Quantum computing is reshaping long‑term cryptographic assumptions. This article explores why quantum risk is a governance issue for financial services, and how institutions must move from secure by default to secure by design to protect digital trust.

| 4 min read |
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