Professional experience

In addition to university education, the law requires a candidate for the title “Certified Accountant” to have at least three years of professional experience in accounting, finance, financial control and related fields (Article 49, letter “b”, of Law No. 10091). Experience is a condition for candidate membership of IKM and is verified by the Examination Commission (KPAP) at registration for the exams, where the three years must have been completed at the time of registration.

What the law recognises as professional experience

The law recognises professional experience in accounting, finance, financial control and related fields gained in an employment relationship, for example:

• bookkeeping and the preparation of financial statements in entities of any form and size;
• work in finance, financial control or internal audit departments;
• work at an Accounting Firm;
• finance and accounting positions in public institutions.

For experience in related fields, the assessment is made case by case by KPAP and the BMP, which administer the examination process. The candidate can contact them by email at info@bmp.al or kpap@bmp.al before registration, or ask IKM for guidance on the official channels.

How it is documented

According to the list of documents that KPAP publishes for each season, experience is evidenced by:

• a notarised copy of the employment record book, or
• a certificate from social insurance on the social and health insurance record, or
• other certificates proving the legal criterion of work experience.

Documents issued abroad are accompanied by a notarised translation into Albanian.

When experience is assessed

Experience is assessed twice: by the IKM Registration and Licensing Committee at candidate membership, on the basis of the documents submitted, and by KPAP at registration for the exams, where the three years must be complete. For persons who have passed the Professional Competence Examinations, the experience criterion is considered met, as they were admitted to the exams and passed them.

Special cases

For cases outside the usual situation — experience gained abroad, part-time work, periods of work before completing “Master” studies, or experience in related fields — the decision rests with KPAP and the BMP. IKM can direct the candidate to the official channels; it is recommended to obtain written confirmation from KPAP or the BMP, by email to info@bmp.al or kpap@bmp.al, before registering for the exams.

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