Certified Accountant – Sole Practitioner

All persons who meet the requirements set out in point 9 of Article 2 of Law No. 10091, dated 05.03.2009 “On statutory audit, the organisation of the profession of statutory auditor and of certified accountant” (in Albanian), as amended, and of Regulation No. 9, dated 27.02.2019 (PDF, in Albanian) of the Public Oversight Board (BMP) are registered in the Master Register and in the Public Register of the Institute of Certified Accountants of Albania.

In order to be registered and published in the Master Register and in the Public Register of IKM, each Certified Accountant first becomes a member of the Institute and submits the documents that accompany this membership.

An application for membership of IKM is submitted by all professionals who hold the “Certified Accountant” certificate, issued by a body designated by law, by IKM or by recognised equivalent bodies, as well as by accounting firms.

Certified Accountants who are sole practitioners, independent professionals registered with the National Business Centre (QKB)

A sole practitioner is a person within the meaning of the Civil Code and of Law No. 9901, dated 14.04.2008 “On Entrepreneurs and Commercial Companies”, as amended, who practises an independent profession, in this case that of Certified Accountant.

Active self-employed CA members are members who:

• hold a certificate as Certified Accountant or an attestation of having passed the CA examinations in accordance with the law;
• carry out independent activity and are registered with the QKB and with the tax authorities as registered entrepreneurs.

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 copy of the NUIS (tax identification number);
4. the historical extract;
5. the list of employed Certified Accountants, if there are employees;
6. a personal declaration for two or more employments, accompanied by the relevant attestation from social insurance;
7. 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;
8. a copy of the identity document (passport or identity card);
9. a copy of the Second-Level Diploma or its equivalent (DIND);
10. 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.