In Malta’s growing professional services landscape, ACT Assurance Services Limited has quickly established itself as a trusted name for audit excellence, despite being a newly-incorporated entity.

Behind the fresh branding, however, lies over a decade of audit expertise within the wider ACT Group, a multi-disciplinary firm renowned for its advisory, tax, and corporate services.

Speaking with Ms Spiteri, Director within the ACT Group, it becomes clear that ACT Assurance’s strength lies in combining independence with a depth of knowledge built over ten years.

“Even though ACT Assurance is a new company, the team behind it has been conducting audits for years,” she explains. “We were always part of ACT Advisory, but once we obtained our audit authorisation, it made sense to separate the firms to ensure full independence and uphold the principles that audit work demands.”

For Ms Spiteri and her team, audit quality is not limited to technical compliance. It’s also about integrity, accuracy, and professional scepticism; values deeply ingrained in ACT’s culture. “That is what makes us auditors,” she notes. “We don’t take a tick-the-box approach. We dig deeper, we verify facts, and we provide genuine assurance.”

This emphasis on detail is not just procedural; it’s philosophical. Each engagement is treated as an opportunity to build trust and add value. To maintain consistent quality, ACT Assurance invests heavily in ongoing professional development and internal review processes.

“We keep updated with all technical developments and constantly review our internal methodologies,” Ms Spiteri adds. “It’s about ensuring our work remains both accurate and insightful.”

The formation of ACT Assurance as an independent audit firm was a strategic move designed to preserve objectivity while still benefiting from the broader capabilities of the ACT Group. “Our clients appreciate that we can offer a one-stop shop through ACT; from advisory and corporate services to tax and now audit, always within strict professional boundaries,” Ms Spiteri explains.

ACT Assurance operates with its own staff, engagements, and quality controls, maintaining a clear separation from the advisory arm. “We collaborate with ACT Advisory where it benefits the client’s efficiency, but independence is always paramount. That’s why we set up ACT Assurance as a separate legal entity, to ensure that both firms can thrive while upholding the highest ethical standards.”

This dual approach allows the group to offer holistic service without compromising the objectivity and transparency that clients expect from their auditors.

One of ACT Assurance’s stand-out philosophies is its commitment to helping clients go beyond compliance. While the firm’s primary role is to provide an independent audit opinion, its professionals see their work as an opportunity to empower clients through deeper insights.

“We don’t stop at giving an opinion,” says Ms Spiteri. “We help clients understand how to make their internal processes more efficient. Often, our findings help them make better financial decisions.”

This advisory mindset, while remaining within the bounds of independence, helps clients transform audit results into actionable strategies. “Clients appreciate the detail we go into. Sometimes they ask why we dig so deep, but when we explain how these insights can help them improve decision-making, they see the value. It’s a very personal, hands-on approach, especially since many of our clients are international and we take time to build strong relationships with them.”

ACT Assurance serves a diverse portfolio: from holding companies and retail businesses to shipping entities, each with unique risks and regulatory demands. “The risk profile of every client differs, so we never take a generic approach,” Ms Spiteri explains.

“For retail clients, we focus more on inventory and cash handling. For holding companies, we look at valuations and asset management. Before we start an engagement, we always make sure we understand the client’s business model in depth. That’s how we ensure our audits are relevant, risk-focused, and add real value.”

As ACT Assurance continues to grow, Ms Spiteri sees both opportunity and responsibility. “The biggest opportunity lies in growing sustainably,” she says. “Our client base is expanding, and so is our team. The foundation has been built over the last ten years – the new authorisation just gives us the formal platform to keep evolving.”

However, with growth comes the challenge of maintaining quality. “Resources are always key,” she admits. “It’s not just about hiring people; it’s about having the right people and training them properly. We believe in learning on the job, and that’s how we build strong, capable professionals who uphold our standards.”

At its core, ACT Assurance is a boutique firm with a big vision; combining the personal touch of a small team with the expertise of a well-established group.

“ACT has always been about trust, quality, and professionalism,” Ms Spiteri concludes. “With ACT Assurance, we’re continuing that legacy, making sure every audit we perform gives our clients the confidence they need to make informed, forward-looking decisions.”