Malta has published Legal Notice No. 139 of 2025 in the Official Gazette, which contains the Audit Exemption Rules 2025. The Audit Exemption Rules simplify audit obligations for startups and small companies. This includes an auditor's report waiver for the first two accounting periods of a newly registered company whose sole shareholders are individuals in possession of educational qualifications, which refers to the successful completion of a course of study at MQF level 3, or higher, as re…