Accounting Firms

An Accounting Firm is a legal person, regardless of its form of organisation, registered in the Public Register of Certified Accountants and Accounting Firms, approved by the competent authorities to perform accounting services and meeting the criteria laid down in the legislation in force for accounting firms.

Requirements for registration

Accounting Firms are companies registered with the tax authorities and established in accordance with the requirements of the law “On entrepreneurs and commercial companies” which, in application of Regulation No. 9 (PDF, in Albanian) of the Public Oversight Board (BMP), meet the following conditions:

• the company has been established in accordance with the requirements of Law No. 9901, dated 14.04.2008 “On entrepreneurs and commercial companies” (in Albanian);
• the majority of the voting rights in the company’s capital is held by accounting firms or by Certified Accountants;
• at least 50 per cent of the members of the company’s management or administrative body are CAs recognised by IKM’s Registration and Licensing Committee and registered in the Public Register of Certified Accountants; where the management or administrative body has no more than two members, at least one of them meets this condition;
• the company engages Certified Accountants registered in the Public Register of Certified Accountants;
• the company is of good repute.

Application and documentation

1. a copy of the NUIS (tax identification number);
2. a copy of the historical extract;
3. the statute and the founding act;
4. a copy of the Professional Certificate as Certified Accountant of the partner or partners and of the administrator;
5. an attestation from the judicial authorities that they have not been convicted of offences related to activity in the field of the profession, for the partner or partners, for the administrator (where different from the partner) and for the legal person: 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;
6. a copy of the Second-Level Diploma or its equivalent (DIND) of the partner or partners and of the administrator (where different from the partner);
7. a copy of the identity document (passport or identity card) of the partner or partners and of the administrator;
8. the list of the company’s Certified Accountants;
9. the regulation on the prevention of money laundering, where the company has three or more employees.

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.