Fees and payments

The annual membership fee is the contribution through which members finance the functioning of the Institute: keeping the registers, organising Continuing Professional Development, quality review, representing the profession and membership of international organisations. It is set out in Article 22 of the Statute as a fixed fee, differentiated by membership category.

Fee categories

The Statute differentiates the fee according to the way the profession is practised:

• employed Certified Accountants and inactive Certified Accountants;
• self-employed Certified Accountants and Accounting Firms with a sole partner who is also the administrator;
• Accounting Firms with two or more partners, with an additional amount for each partner;
• Accounting Firms in which a partner or shareholder is another company;
• members who are not part of the Public Register but continue to be members of IKM.

The Statute sets minimum amounts for each category; the annual amount is approved by the General Assembly.

Method of payment

Payment is made by bank transfer to one of IKM’s accounts, with the description: Emër Mbiemër, pagesë kuote anëtarësie për vitin [year] (First name Last name, membership fee payment for the year [year]). The bank details and the buttons for copying the IBAN are on the Contact page. The payment is reflected in the Member Portal with the next update, which is carried out at set intervals. As a non-profit organisation, IKM does not issue invoices or receipts for the membership fee; the bank transfer order serves as the payment document.

First year and leaving

New members pay, for their first year of registration, a fee proportionate to the period remaining until the end of the year. Members who leave IKM pay the fee according to the month in which they leave; a request for deregistration is considered once obligations towards the Institute have been settled.

Consequences of non-payment

Paying the fee on time is one of a member’s statutory obligations. Under the Statute, a member who has not paid the fee for the year is not published in the Public Register and is not issued a licence for that year, and only members who have paid the fee take part in Continuing Professional Development training and in the General Assembly. Payment on time for the last three years is also a condition for standing for election to IKM’s governing bodies.

Other payments

For Continuing Professional Development training, Initial Professional Development (IPD) training, preparatory courses and certification programmes, the fees are approved by the Managing Council and communicated to those registered by email. Payment is made to IKM’s accounts with the description: Emër Mbiemër, pagesë kuote trajnimi [training dates] (First name Last name, training fee payment [training dates]).

For questions about the fee and payments, IKM staff are available to help at ikm.alb@gmail.com or through the Contact page.