“Forensic Accountant” certification

The Institute of Certified Accountants of Albania organises and administers the “Forensic Accountant” professional certificate programme, which aims to develop and attest specific professional knowledge and skills in forensic accounting, financial analysis, financial investigation and fraud investigation. The programme is part of IKM’s scope of activity under the Statute, which recognises the Institute’s role in developing, organising and administering professional qualification and certification programmes in fields related to accounting, finance, financial control and financial investigation, while preserving its nature as a professional organisation of Certified Accountants.

Nature of the certificate

The “Forensic Accountant” certificate is an additional professional specialisation administered by IKM. It does not entitle the holder to carry out activities for which the legislation in force requires a specific certificate, licence, authorisation or registration, including statutory audit and other activities reserved by law, and it does not automatically confer the status of court expert, to which the procedures and criteria set by legislation apply.

Statutory category of certificate holders

For the purposes of administering the certification, registration, continuing professional development and the application of the professional and ethical rules related to the certificate, the Statute provides for a specific category for the persons who obtain it. This category is distinct from the professional membership of Certified Accountants: it does not constitute membership in the capacity of Certified Accountant, does not create the rights of that membership and does not affect the composition, representation, quorum or functioning of IKM’s bodies. Persons registered in this category do not have the right to vote at the General Assembly and are not counted for the purposes of the quorum, decision-making majorities or the election of the governing bodies.

The certificate holder retains active status for as long as they meet the continuing professional development requirements and the professional, ethical, disciplinary and financial requirements set out in the Statute and in IKM’s regulatory acts. IKM keeps a separate register of holders of the “Forensic Accountant” certificate.

Organisation and administration

The programme is organised and administered under a specific regulation, drafted by the Education and Professional Qualification Committee and approved by the Managing Council. The regulation sets out the criteria for admission to the programme, the application documents and procedures, the training programmes, the rules and procedures for testing and assessment, the rights and obligations of certificate holders, the form of the annual declaration, the format and content of the certificate, the requirements for continuing professional development in this field, the ethical and disciplinary requirements, the fees and financial obligations, and the rules on registration and on the register of Forensic Accountants. Decisions on obtaining, holding, suspending or revoking the certificate and the status are taken according to the criteria and procedures of the Statute and the regulation, guaranteeing transparency, documentation and the right of appeal.

Annual fee

A person registered as a certificate holder pays the annual fee for the “Forensic Accountant” status, the amount of which is approved by the General Assembly on the proposal of the Managing Council; the deadline and method of payment are set by the Managing Council. When the person is both a Certified Accountant and a Forensic Accountant, the status fee is paid separately from the membership fee as a Certified Accountant. For the first year of registration, the fee is paid in proportion to the period remaining until the end of the calendar year.

Certificates obtained previously

Persons issued the “Forensic Accountant” certificate by IKM before the entry into force of the statutory amendments are not required to repeat the modules or exams they have successfully completed. They are registered in the statutory category and in the register of Forensic Accountants within three months of the entry into force of the amendments, once fulfilment of the conditions of the Statute has been verified, according to the procedure set by the Managing Council.

Next session and registration

Programme sessions are announced under News → Training, with the calendar, the deadline and the online registration form. The programme fee is communicated to those registered by the Secretariat.

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