Annual declaration

Each year, by 31 January, IKM members declare their activity for the previous year and their employment status. The declaration is a statutory obligation of every member and the basis on which the Registration and Licensing Committee renews licences, updates the Public Register and prepares the annual Quality Management Review programme.

Two declarations

• Annual Activity Declaration — presents the member’s activity as a Certified Accountant during the year: for the self-employed and Accounting Firms, the entities to which services were provided; for the employed, the entity and the job position.
• Personal Employment Declaration — the self-declaration of all the member’s current employments, with identification details and the details of the professional certificate. Any change of employment is declared within 15 days, with a new declaration.

Both declarations are submitted by all categories of members: self-employed, Accounting Firms, employed and inactive.

What to prepare

The form is completed in several steps and can be saved while it is being filled in. Before starting, it is useful to have ready:

• the professional certificate or Certified Accountant certificate — its number and year of issue (not the protocol number and not the year in which the exams were completed); members without a certificate declare the year of the document issued by decision of the Ministry of Finance or the year in which they completed the exams;
• personal details: first name, father’s name, surname, personal number of the identity document, branch or section, email address and contact number;
• for the self-employed: the NUIS (tax identification number), the trade name registered with the National Business Centre (QKB), the number of employees and, where Certified Accountants are employed, the name and certificate number of each;
• for the employed: the entity or institution, its NUIS, the sector, the job position and the type of employment, full-time or part-time;
• for the self-employed and Accounting Firms: the list of client entities for the year, with the trade name, NUIS, legal form, type of activity, type of service provided and number of employees of the entity;
• a passport-format photograph (jpg or png, up to 2 MB), named “Emër Atësi Mbiemër – Foto ID” (Name Father’s name Surname – Photo ID) — optional, for updating membership records.

How to complete it

1. Personal details — identification and contact details.
2. Details as Certified Accountant — the certificate and the employment category: active self-employed, active employed, active in an Accounting Firm, or inactive.
3. Employment — the section corresponding to the category selected.
4. Employment self-declaration — the number of current employments and their list in the format shown in the form, accompanied by the statement that the information is accurate and true.
5. Activity form — only for the self-employed and Accounting Firms: uploading the table of client entities.
6. Photograph and submission — after submission a confirmation is displayed; the form is not closed or refreshed until it appears.

How the declarations are used

The declarations are verified each year by the Registration and Licensing Committee, which establishes whether the member continues to meet the requirements for the licence and whether the member’s category has changed. On this basis, within the first quarter, the list of members granted a licence for the year is prepared and the Public Register is updated. The data on client entities are used by the Quality Management Committee to select members and working files for review. The information declared is confidential and is made public only when the member allows it or when the competent bodies require it under the law.

A file for each service contract

For each contract for the performance of services and in its execution, Certified Accountant members create a separate file with complete information, in the format approved by the Managing Council. The file is kept for a period of five years and presented whenever the governing bodies of IKM request it.

Failure to submit the declarations

The declarations are a condition for the renewal of the licence and for inclusion in the Public Register as active. Failure to submit them, as well as inaccurate declaration of employment or activity, is treated as a breach of the Statute and referred to the Investigation Committee for examination.

Legal basis

In accordance with Article 4 of the Statute of IKM “Rights and obligations of Certified Accountant members”, members of the Institute submit each year the Annual Activity Declaration and the Personal Employment Declaration, and keep a separate file for each service contract.

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