After the exam: registration as a Certified Accountant

Successfully passing the three exams completes the qualification phase. The final step is registration as a member of IKM: under Article 51 of Law No. 10091, the profession of certified accountant is practised only after joining a professional organisation of certified accountants recognised by the BMP and being included in its Public Register.

The title certificate

For each exam passed, KPAP issues the exam certificate. After passing the three exams and submitting complete documentation, including the certificates of judicial status, the BMP issues the candidate with the certificate attesting the award of the title “Certified Accountant”. Registration at IKM requires a notarised copy of the certificate or, until it is issued, of the exam confirmation issued by KPAP.

Choosing the membership category

Before applying, the Certified Accountant determines how he or she will practise the profession. The category determines the documents required, the type of licence and how the member appears in the Public Register:

• Self-employed (sole practitioner) — an independent professional, registered with the National Business Centre (QKB) and the tax authorities, who provides accounting services under a service contract. → Certified Accountant – Sole Practitioner
• Employed — under an individual employment contract, full-time or part-time, performing accounting services for the employer. → Certified Accountant – Employed
• Inactive — holds the title without practising the profession, for example when employed in the public sector or in functions not related to accounting services. → Certified Accountant – Employed and Inactive
• Accounting Firm — when the profession is practised through a legal entity managed by Certified Accountants. → Accounting Firms

The category can be changed later, by application to the Registration and Licensing Committee, when the way in which the profession is practised changes.

Application and documents

Registration as a Certified Accountant member is a new application, separate from candidate membership: the application is completed online through the member registration form (in Albanian) and the documents are submitted in full, according to the list for the relevant category. In every case, the following are required:

• a notarised copy of the title certificate or of the exam confirmation issued by KPAP;
• a copy of the identity document;
• a copy of the Second-Level Diploma or its equivalent (DIND);
• a criminal record certificate and a certificate of judicial status, no more than three months old;
• Curriculum Vitae in Albanian and a 4 × 5 cm photograph;
• for the self-employed, a copy of the NUIS (tax identification number) and the historical extract; for the employed, the personal employment declaration with the certificate from social insurance.

Review and registration

The Registration and Licensing Committee reviews the application at its next meeting, held at least once a month when there are new applications, and approves registration in the Main Register and in the Public Register. After registration, the member is notified by email, receives the licence for the relevant category and the membership card, is given access to the Member Portal and appears in the Public Register with name, employment status, certificate number and year and, for the self-employed, the NUIS.

First-year obligations

On registration, the Certified Accountant takes on the obligations of membership:

• Continuing Professional Development — at least 40 hours a year, of which 20 structured hours at IKM; the obligation also applies to inactive members. For the year in which the certificate is issued, the obligation depends on its date: where the certificate was issued in the first half of the year, the member meets the full obligation for that year; where it was issued in the second half, the obligation starts from the following year. → Continuing Professional Development
• Annual declaration — the Annual Activity Declaration and the Personal Employment Declaration, by 31 January each year, through the portal. → Annual declaration
• Annual membership fee — for the first year, in proportion to the period remaining until the end of the year.
• Quality Management Review — active members and Accounting Firms are subject to Quality Management Review. → Quality Management Review
• Code of Ethics — its requirements are binding on every member. → Code of Ethics

For questions about registration as a Certified Accountant, IKM staff are available to help at ikm.alb@gmail.com or through the Contact page.