Professional Competence Examinations

The Professional Competence Examinations for the title “Certified Accountant” are organised by the Examination Commission (KPAP), which operates under the Public Oversight Board (BMP), in accordance with Law No. 10091 and with the BMP regulations on the functioning of the Commission and on testing procedures. Registration, the conduct of the exams, assessment and appeals are administered by KPAP and the BMP. IKM prepares candidates through the Initial Professional Development (IPD) training and the preparatory courses and passes on the announcements for each season to them; no registration and no payment for the exams takes place at IKM.

Subjects

According to the calendar that KPAP announces for each season, the exams for Certified Accountant are:

• Financial reporting and the preparation of financial statements, under national and international financial reporting standards;
• Practical application of legislation on civil law, criminal law, commercial legislation and labour law in the Republic of Albania, to the extent that these concern the profession;
• Practical application of the requirements of the legislation on taxes and levies in the Republic of Albania.

The programme for each subject is approved by the BMP and published at least three months before the exam dates are set.

Who can register

Registration for the exams is open to candidates who meet the requirements of Article 4 of BMP Regulation No. 2: capacity to act, no criminal convictions and no criminal prosecution or pending trial, a “Master” degree in economic sciences, at least three years of professional experience, and the SKK and IFRS qualification course, with the related tests, completed at a professional organisation recognised by the BMP that the candidate wishes to join. → Who can become a Certified Accountant

Registration documents

The list of documents is approved by KPAP for each season and published on the BMP website. For the 2026 season, candidates for Certified Accountant submit:

1. a written application addressed to the Professional Competence Examination Commission, listing the documents submitted (a hard or electronic copy of the application is submitted to the BMP);
2. a photocopy of the identity card;
3. a notarised photocopy of the “Master” diploma or of a university diploma equated with, or equivalent to, this level, in one of the fields of economic sciences;
4. proof of at least three years of professional experience in accounting, finance, financial control and related fields: a notarised photocopy of the employment record book, a certificate from social insurance on the social and health insurance record, or other certificates proving the legal experience criterion;
5. confirmations or certificates, or notarised photocopies of them, of completion of the qualification course in national and international accounting and financial reporting standards at the professional organisation; where the candidate is still completing the course, the confirmation may be submitted up to five days before the first exam;
6. proof of personal judicial status (criminal record certificate, certificates of judicial status from the district court and prosecution office) issued within the last three months; in their absence, the self-declaration form is completed, while the title certificate is issued only after they have been submitted;
7. a bank document evidencing payment of the registration fee.

Where and when to submit

The application and documents are submitted to the technical secretariat of KPAP, which operates at the professional organisation of statutory auditors (IEKA); a copy of the application, together with the bank document for payment of the registration fee, is submitted to the BMP support unit (Rruga “Ismail Qemali”, Ndërtesa nr. 22, Hyrja 4, Apartamenti nr. 24, Tiranë, or at info@bmp.al). The applicant is considered a candidate once the registration fee has been paid.

For the 2026 season, applications are accepted from 14 September to 13 November 2026, from 10:00 to 16:00.

Fees

The exam registration fee and the fee for each exam are set by the BMP and published in the criteria document for the season. Payment is made to the BMP’s account; the fee for each exam is paid up to three days before the date of the respective exam and the bank document is submitted to the BMP support unit. Fees collected are non-refundable; for candidates who have paid for an exam and did not attend, the payment is recognised only for the immediately following season. IKM does not collect any payment for registration or for the exams.

How the exam season works

1. Opening of the season. KPAP announces on the BMP website the period for accepting applications, the list of documents, the subject programmes and the fees. IKM publishes the announcement under News and sends it by email to candidates.
2. Registration. The candidate submits the application and documents within the deadline. KPAP publishes the list of candidates who meet the criteria, with codes according to the registration number (year/code), up to one month before the first exam.
3. Calendar. KPAP announces the exam dates by subject. Candidates are entitled to register for each of the three exams, regardless of the result of the previous exam.
4. The exam. The exam is written and lasts at least three hours. Candidates present themselves with an identity document at least 15 minutes before the start; after the starting time, entry to the room is not permitted. Only the identity document, writing materials, a ruler, a simple calculator and a bottle of water are allowed on the desk; mobile phones and other devices are handed in at the entrance. The full exam room rules are set out in BMP Regulation No. 6.
5. Assessment. Each paper is marked from 0 to 100 points by two groups of independent markers; more than 50 points are required to pass. The solved paper is published on the BMP and IEKA websites within 72 hours of the end of the exam; where a candidate notices an error in the answer key, he or she informs KPAP.
6. Results. KPAP announces the results no later than 15 working days after marking is completed and notifies each candidate individually, electronically, of the points obtained. For each exam passed, the candidate receives the relevant certificate, showing the points.

The five-year period

Exams passed are carried over from season to season. The period for successfully passing all three exams is five years from the time of registration; where the period expires without all three exams having been passed, the candidate starts the process again from the beginning. A failed exam is retaken in the following season, without affecting the exams already passed.

Appeals

Candidates have the right to appeal to the Public Oversight Board against KPAP decisions, against refusal to accept documentation by the technical secretariat or by the BMP support unit, on issues related to the organisation of the exams or the content of the papers, and on any other matter under the authority of the BMP (Article 13 of Regulation No. 2). The appeal is submitted to the BMP support unit within the deadline published together with the results of each exam; the Board meets to examine it no earlier than 10 working days and no later than 45 working days from submission. BMP decisions are final.

The 2026 season

Examination	Date
Practical application of civil, criminal, commercial and labour law	19 December 2026
Practical application of tax legislation	16 January 2027
Financial reporting and the preparation of financial statements	30 January 2027

Applications accepted: 14 September – 13 November 2026. Source: KPAP announcement of the 2026 examination calendar. → The 2026 season on the BMP website (in Albanian) · 2026 examination calendar (PDF, in Albanian)

Previous seasons (in Albanian): 2025 season · 2024 season · Solved papers

Exam certificates and the title certificate

For each exam passed, KPAP issues the candidate with the exam certificate, signed by the Chairman and the most senior member of the Commission. After passing the three exams and meeting the legal requirements, the BMP issues the candidate with the certificate attesting the award of the title “Certified Accountant”. The certificate is different from the professional licence: the licence is obtained after joining a professional organisation recognised by the BMP and being entered in its register. → After the exam

For questions about the exams, candidates can contact KPAP and the BMP at info@bmp.al or kpap@bmp.al; for training and preparatory courses, IKM staff are available to help at ikm.alb@gmail.com or through the Contact page.