Emanuel Farrugia has been a practising auditor for the past 30 years. During his employment for 10 years with one of Malta’s leading audit firms, his responsibilities included a number of large audits in particular in the banking and ship repair sectors. In addition to supervising various audits, he is also involved in the provision of Liquidation, taxation and other consultancy services. Emanuel Farrugia is a fellow of both the Malta Institute of Accountants and the Association of Chartered Certified Accountants and a member of the Malta Institute of Taxation.