The fintech sector encompasses a wide range of regulated entities, from financial institutions to blockchain-native providers. These include:  

• Financial Institutions acting as Payment Service Providers (PSPs) and Electronic Money Institutions (EMIs)  

• E-Money Token (EMT) Issuers operating under the Markets in Crypto-Assets Regulation (MiCA) to offer blockchain-based stablecoins  

• Crypto-Asset Service Providers (CASPs) licensed under MiCA  

Each category brings distinct regulatory obligations and operational models, but all must demonstrate robust governance, safeguarding of client assets, and regulatory compliance. At BDO Malta, we offer tailored audit and assurance services that reflect the specific requirements of your authorisation and issuer type.  

  

Our Services by Issuer Type  

 

• For Financial Institutions (FIs)   

  • Statutory Financial Audits   

  • Agreed-Upon Procedures (AUPs) over transaction handling, reporting, and third-party oversight  

  • Assurance over safeguarding and segregation where applicable  

 

• For CASPs   

  • Statutory Financial Audits and prudential reporting reviews  

  • Assurance over 100% fiat reserve backing and segregation of client funds  

  • AUPs for safeguarding compliance and capital adequacy reporting  

 

• For E-Money Token Issuers (under MiCA)  

  • Assurance on reserve backing, custody arrangements, and operational resilience  

 

 

Why BDO Malta?  

Our cross-functional teams combine financial audit expertise with regulatory insight across digital payments, electronic money, and blockchain-based token issuance. We support fintech firms in meeting regulatory obligations under PSD2, EMD2, and MiCA, while enabling operational clarity and control.  

  

Regulatory Assurance that Supports Growth  

BDO Malta helps licensed fintech entities enhance governance and remain audit-ready across the EU. Whether you are a PSP, an EMI, MiCA Authorised or an EMT issuer, we provide audit and assurance services aligned to your licence type and operational structure.  

Regardless of your regulatory classification, our approach is built on clarity, control, and collaboration. We tailor our assurance solutions to support both compliance and strategic direction - helping your organisation meet today’s requirements and prepare confidently for the future.  

Get in Touch