Renald Micallef holds a warrant as a Certified Public Accountant, authorised to act as an Auditor and also holds a Bachelor of Arts in Legal and Humanistic Studies and a Diploma in Notary Public . He also graduated as a lawyer from the Univeristy of Malta. He is a Fellow of the Malta Institute of Accountants, a Fellow of the Chartered Association of Certified Accountants, a Member of the Association of Certified Secretaries and Administrators, a Member of the Malta Institute of Taxation and a Member of the Association of International Accountants. Renald is also a Founder Member and current President of the Malta Institute of Taxation. He started his career in 1978 in industry after which he joined the local member firm of the then Deloitte Huskins and Sells first in the general practice division and later the audit and investigations department where he had exposure to both local and overseas assignments. In 1987 he joined another practitioner and formed Gauci, Micallef and Co. In 1990 Gauci, Micallef and Co merged with another firm to form Grant Thornton. During this time, Renald became senior tax partner and represented the local firm in the international organization's European Tax Committee. In 1996 Renald started his own practice. In 2002 Renald teamed up with David Busuttil to form the accountancy and audit firm Busuttil & Micallef. He also heads the Law Firm Renald Micallef and Associates. Renald Micallef CV

David Busuttil holds a warrant as a Certified Public Accountant and is a practising auditor. He holds a Bachelor of Arts in Accountancy from the University of Malta. He is a Fellow of the Malta Institute of Accountants and a Feloow of the Malta Institute of Taxation. He started his career in 1990 with the accountancy and auditing firm Gauci, Micallef & Co. which later on merged with another local firm to become Grant Thornton. David started off in the accountancy department and later joined the audit team where he gained exposure to various assignments, both local and foreign. In 1997, David started his own practice. In 2002 David teamed up with Renald Micallef, and as founder partners, they together formed the accountancy and audit firm Busuttil & Micallef operating from their premises in B’kara. David Busuttil CV

Hector J. Spiteri started his career in 1979 in industry and later in the same year he joined the audit and investigations department of the local firm of the then Deloitte Huskins and Sells where he continued in employment up to 1987 undertaking assignments both locally and abroad. In the same year he joined in the position of director in a newly set up company Financial Consultancy Services Limited a company providing Accountancy and Management Consultancy Services. In 1989 Hector Spiteri together with three other shareholders formed Manfincon Services Limited and as its Managing Director he was responsible for the provision of Accountancy and other management support services to a wide and varied portfolio of client where he continued up to 1998. In 1998 after providing services to Volksbank Malta Limited, he joined the bank as Financial Controller and also occupied the office of Company Secretary and Deputy to the Managing Director. After five years Hector Spiteri returned to the profession and joined the Audit firm of Busuttil & Micallef as Audit Manager and was in 2008 admitted to Partnership. Hector J Spiteri CV

Dion Borg specialises in the area of international clients, tax and fiduciary services. He is an audit and tax practitioner, joining the firm in 2007. Dion is a Fellow member of the Malta Institute of Accountants, the Malta Institute of Taxation, and the Institute of Financial Service Practitioners. He has been assigned the Certificate for Financial Advisers (CeFA) from the Institute of Financial Services (UK), and holds a Certificate in Trust Law and Administration. He has also read an MA in Financial Services at the University of Malta, and holds an MBA from the Maastrict School of Management. Prior joining the firm, Dion specialised in taxation, and directly participated in the setting up of the Tax Compliance Unit within the Ministry of Finance, and sought to shift the emphasis from Tax Investigations to Voluntary Tax Compliance by utilising the Unit’s Data Warehouse. Dion previous posts had been as financial controller with Simonds Farsons Cisk plc and the Big Bon Group, after having spent a number of years as Senior Manager with another leading audit firm servicing a wide range of companies and assisting the revamping of the public sector procurement procedures. Dion is an avid swimmer and rambler. Dion Borg CV