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3 maltatoday | WEDNESDAY • 14 OCTOBER 2026 NEWS CONTINUES FROM PAGE 1 THE judge concluded that there were prima facie grounds for criminal proceed- ings against Milenovic since she had exercised the regulat- ed profession of accountant without the necessary warrant and committed other offenc- es relating to her professional representations and documen- tation. The court directed the Police Commissioner to take the nec- essary steps against Milenovic. Dispute over appointment as forensic accountant The case centres on Mile- novic's appointment by Mag- istrate Gabriella Vella on 16 October 2019 as a forensic accountant in the magisterial inquiry into the concession of three public hospitals to Vi- tals Global Healthcare, subse- quently transferred to Steward Health Care. Her assignment involved examining financial records, documentation, elec- tronic data and other material collected during the inquiry into the hospitals concession, as well as transactions involv- ing Technoline Limited. Milenovic subsequently pre- pared a report for the inquiry and testified during criminal proceedings arising from the investigation. Muscat filed a criminal com- plaint on 13 November 2024, alleging that Milenovic had systematically exercised the profession of accountant in Malta without holding the warrant required under the Accountancy Profession Act. He also alleged that she had received substantial payments from public funds for services which she was not legally au- thorised to provide. Muscat's complaint raised allegations concerning the un- authorised exercise of a regu- lated profession, false decla- rations and the alleged misuse of professional titles, among other offences. Following the police's refusal to proceed with the complaint, Muscat instituted proceedings under Article 541 of the Crim- inal Code, seeking a court or- der compelling the police to take action. However, on 17 August 2026, the Magistrates' Court rejected his application, finding that the required pri- ma facie grounds had not been established. Muscat appealed that decision three days later. In examining the appeal, the Criminal Court considered the distinction between pos- sessing accountancy qualifi- cations, holding a profession- al warrant and performing activities legally reserved for warranted accountants. The judgment referred to evidence that Milenovic had described herself as a forensic account- ant and had undertaken work in that capacity during the in- quiry. It also considered corre- spondence involving the Accountancy Board and testimony concerning the re- quirements for practising ac- countancy in Malta. The court identified discrepancies in the evidence concerning Mile- novic's qualifications and the extent to which her activities required a Maltese profes- sional warrant. Particular at- tention was given to differing interpretations of whether the duties carried out by a forensic accountant constituted regu- lated accountancy services. The court noted that the po- lice had received information suggesting that certain foren- sic accounting activities might not require a warrant, while other evidence indicated that the services performed could fall within activities reserved for authorised accountants. Judge Scerri Herrera con- sidered that these conflicting positions required further ex- amination rather than the dis- missal of the complaint at the preliminary stage. The judge also considered the investiga- tion itself, including whether sufficient inquiries had been carried out to establish the na- ture of Milenovic's profession- al qualifications and whether her activities were legally per- missible. The court observed that the police had not adequately re- solved the conflicting informa- tion, particularly concerning the professional certification and requirements applicable to Milenovic's work. Court stresses low threshold for prima facie evidence A central issue in the ap- peal concerned the evidential threshold required under Ar- ticle 541 of the Criminal Code. Judge Scerri Herrera empha- sised that proceedings seek- ing to compel police action do not require the court to determine whether the person complained against is guilty. The court must only assess whether sufficient preliminary grounds exist to justify crimi- nal proceedings. The judge also examined the earlier court's reasoning concerning the relationship between Muscat's complaint and the ongoing criminal pro- ceedings arising from the hos- pitals inquiry. The court con- sidered that questions relating to Milenovic's professional au- thorisation and alleged offenc- es could not simply be exclud- ed from examination because of the existence of other pend- ing proceedings. Earlier ruling overturned The Criminal Court over- turned the finding that insuf- ficient prima facie grounds ex- isted for Muscat's complaint. Judge Scerri Herrera de- clared that there were grounds for proceedings against Mile- novic under Article 3(6) of the Accountancy Profession Act and several provisions of the Criminal Code. The order also covers other offences that may emerge from further police in- vestigations, excluding those which Muscat had withdrawn during the earlier proceedings. The court ordered the Reg- istrar of Criminal Courts and Tribunals to notify the Police Commissioner of its decision so that the necessary steps could be taken against Mile- novic. The decision was delivered by Madam Justice Consuelo Scerri Herrera. Lawyers Ishmael Psaila, Charlon Gouder, Etienne Borg Ferranti, Vince Galea and Luke Dalli appeared for Mus- cat. Court allows proceedings against forensic accountant Milenovic to go ahead Joseph Muscat (Photo: James Bianchi/MaltaToday)

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