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Gaming operators licensed in Malta, in terms of their obligations under the Gaming Authorisations and Compliance Directive (Directive 3 of 2018), are required to submit Agreed-Upon Procedures (AUP) Reports to demonstrate compliance with key financial and operational obligations. These reports are a critical part of Malta Gaming Authority (MGA) oversight, complementing statutory financial statements and ensuring the proper management of player and jackpot funds.
Summary of Requirements
The AUP must cover the core areas mandated by the MGA in line with the technical articles issued by the Malta Institute of Accountants (MIA):
These engagements are conducted under ISRS 4400 (Revised), providing independent factual findings to support compliance. Unlike the statutory audit, AUP reports focus on specific procedures and observations. The report presents factual results only and does not include an audit opinion or assurance conclusion.
Submission Deadlines
Operators must submit AUP reports within 9 months of their financial year-end, ensuring timely adherence to MGA expectations and maintaining licence compliance.
Why Choose BDO?
At BDO we specialise in MGA AUP engagements, delivering:
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Independent Review: Objective evaluation and factual reporting of gaming tax, levy, and player fund obligations.
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Regulatory Compliance: Timely, accurate reporting aligned with MGA requirements.
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Expert Guidance: Practical support to streamline reporting and safeguard compliance.
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Experienced Team: Our professionals combine experience in iGaming assurance and regulatory reporting, supported by in-depth knowledge of MGA requirements and international standards.
Through our expertise and practical approach, we help operators navigate MGA reporting requirements with clarity and precision, delivering AUP reports that meet regulatory standards.
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