Candidates
The path to the “Certified Accountant” title
The professional title “Certified Accountant” is obtained through the procedure set out in Law No. 10091, dated 05.03.2009, “On statutory audit and the organisation of the statutory auditor and certified accountant professions”, as amended, and in the acts of the Public Oversight Board: meeting the education and experience criteria, joining a professional organisation recognised by the Board as a candidate, completing the qualification course in accounting and financial reporting standards, and passing the professional competence examinations. IKM accompanies candidates through the steps that fall to the Institute and guides them on the steps administered by the Examination Commission (KPAP).
A Master’s degree in economics, at least three years of professional experience, the Initial Professional Development course at IKM and three professional competence examinations with the Examination Commission (KPAP).
BMP, KPAP and IKM
Three institutions take part in the procedure for obtaining the title, each with its own role:
BMP
The Public Oversight Board is the state authority for public oversight of the profession. It recognises professional organisations, approves the rules for entry into the profession, issues the certificate of the title once the examinations are completed and reviews candidates’ appeals. BMP decisions are final.
KPAP
The Examination Commission is set up at BMP and administers the examinations: it announces the season, approves the list of documents, accepts applications through its technical secretariat, holds the examinations, publishes the results and issues a certificate for each examination passed. Interpreting the criteria for registering for the examinations is the responsibility of KPAP and BMP.
IKM
The Institute of Certified Accountants of Albania is the professional organisation recognised by BMP. It admits candidates as members, organises the Initial Professional Development training and the preparatory courses, passes KPAP announcements on to candidates and, once they have obtained the title, registers them as members and includes them in the Public Register. IKM takes no part in registration for the examinations or in how they are conducted.
For questions about the examination criteria, candidates can contact KPAP and BMP at info@bmp.al or kpap@bmp.al. → bmp.al
From entry into the profession to the Certified Accountant title
Criteria
Under Article 49 of Law No. 10091, the title “Certified Accountant” is granted to an individual who:
a) has completed second-cycle university studies at “Master” level, or holds a university degree recognised as equivalent to this level, in a field of study in economics such as accounting, finance, business administration, economics or an equivalent field;
b) has at least three years of professional experience in accounting, finance, financial control or related fields;
c) has completed the qualification course in national and international accounting and financial reporting standards, organised or monitored by the professional organisation of certified accountants they wish to join;
ç) has passed the professional competence examinations.
The candidate must also have full legal capacity and must not have a criminal conviction, or an additional penalty, of a kind that calls their integrity into question.
Who can become a Certified AccountantCandidate membership
The qualification course is taken at the professional organisation the candidate intends to join. IKM admits as candidates those who meet the education, experience and criminal record criteria, so that their training certificates can be used to register for the examinations. The application is completed online and reviewed by the Registration and Licensing Committee.
Candidate membershipInitial Professional Development training
Two modules — National Accounting Standards (SKK) and International Financial Reporting Standards (IFRS) — each ending with a test and the corresponding certificate. The certificates form part of the documents required to register for the examinations.
Initial Professional Development trainingPreparatory courses
Ahead of each examination, IKM organises short courses focused on the examination syllabus and on the papers of past seasons.
Preparatory courses for the examinationsProfessional Competence Examinations
Three examinations, organised by KPAP at BMP, in one annual season: financial reporting; civil, criminal, commercial and labour law; and tax law. Registration is made with the KPAP technical secretariat, as set out in the season announcement.
Professional Competence ExaminationsRegistering as a Certified Accountant
Once all three examinations are passed, BMP issues the certificate of the title. Practising the profession begins with registration as an IKM member, issue of the licence and inclusion in the Public Register.
After the exam: registering as a Certified AccountantHow long the procedure takes
The length depends on the training session the candidate attends and on the examination calendar. The Initial Professional Development training is organised twice a year, while the examinations take place in one annual season, according to the calendar announced by KPAP. A candidate who registers at the start of the year can complete the training and the examinations within the same season. Passed examinations carry over from season to season: the deadline for passing all three is five years from first registration, under the BMP regulation on testing procedures.
Stages of the process
| Stage | Organised by |
|---|---|
| Candidate membership | IKM — Registration and Licensing Committee |
| Initial Professional Development training and preparatory courses | IKM — Education and Professional Qualification Committee |
| Registration for the examinations, conduct of the examinations, results, appeals | KPAP and BMP |
| Certificate of the title | BMP |
| Registration as a Certified Accountant, licence and Public Register | IKM — Registration and Licensing Committee |
Costs of the procedure
The procedure involves five types of payment:
- the annual candidate membership fee;
- the Initial Professional Development training fee;
- the fees for the preparatory courses the candidate chooses to attend;
- the registration fee for the professional competence examinations;
- the fee for each examination.
The first three payments are made to IKM and the amounts are communicated to candidates by the Secretariat during registration; IKM’s bank details are on the Contact page. The last two payments are set by BMP and paid into BMP’s account, as set out in the examination season announcement. IKM is not part of the examination registration process and collects no payment for registration or for the examinations.
Upcoming training and announcements
Trajnimi i Hyrjes në Profesion, Tetor – Nëntor 2026
Under way: 23 October – 8 November 2026 · Moduli 1 (SKK): 23 tetor – 1 nëntor · Moduli 2 (SNRF): 6–8 nëntor
Preparatory courses for the examinations
The courses are organised once KPAP has announced the season calendar, a few weeks before each examination. Registered candidates are notified by email of each upcoming course.
2026 examination season
Applications to register for the examinations are accepted by the KPAP technical secretariat until 13 November 2026.
For questions about the procedure for obtaining the title, IKM staff are happy to help at ikm.alb@gmail.com or through the Contact page.