provide full statutory audit services to both private as well as publicly listed Maltese companies. As an integral part of our audit we will report on any weaknesses that we may encounter particularly in the area of internal controls and the prevention and detection of fraud. If certain criteria are met, a company may file an abridged version of its accounts as opposed to a full set. This exemption is not available for public companies. The audited financial statements must include a report made out to the shareholders of the company by the independent auditor giving his opinion on whether the Financial Statements are true and fair in all material respects.