Certified Accountant – Employed and Inactive

Active employed CA members

Active employed CA members are members who:

• hold the Professional Certificate or a certificate as Certified Accountant, or have an attestation of having passed the CA examinations in accordance with the law;
• are employed as a Certified Accountant under an individual full-time or part-time employment contract and provide accounting services, related services and other services permitted by law, where the employment does not conflict with the legal requirements for practising the profession as a CA.

Inactive CA members

Inactive CA members are members who hold the Professional Certificate or a certificate as Certified Accountant and who:

• do not carry out any activity and are not registered with the National Business Centre (QKB) or with the tax authorities;
• are employed in the public sector, where dual employment is not permitted or where practising the profession of CA constitutes a legal conflict;
• are employed under an employment contract, but perform functions in their unit that are not related to the services of a Certified Accountant;
• are economically inactive, neither employed nor self-employed.

Application and documentation

1. Curriculum Vitae (CV) in Albanian;
2. a notarised copy of the Professional Certificate as Certified Accountant, or a notarised copy of the examination attestation or of the relevant document issued by the Examination Commission (KPAP);
3. a personal declaration for two or more employments, accompanied by the relevant attestation from social insurance;
4. an attestation from the judicial authorities that the applicant has not been convicted of offences related to activity in the field of the profession: a Criminal Record Certificate and a Certificate of Judicial Status for criminal matters, issued by the District Court of First Instance, no older than three months;
5. a copy of the Second-Level Diploma or its equivalent (DIND);
6. a copy of the identity document (passport or identity card);
7. a photograph, 4 × 5 cm.

Registration form →

After the application is submitted

The IKM Secretariat records the application and submits it to the Registration and Licensing Committee within ten days of receiving the documents. The Committee meets at least once a month, by the 5th of the month, whenever there are new applications, and informs the applicant of its decision through the Secretariat within ten working days. If the documents are incomplete, the applicant is told what is missing and has ten days to provide it, without having to submit a new application. Once approved, membership takes effect from the date the application was submitted.

After approval, the new member pays the year’s fee in proportion to the remaining period, receives the licence for the relevant category and the membership card, receives portal credentials and is included in the Public Register at its next update, which takes place at least once a month. → Licence and membership card · Fees and payments

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