Code of Ethics

The Code of Ethics has been drawn up in accordance with the IFAC Code of Ethics and was adopted by the members of the Institute of Certified Accountants of Albania as the Code of Ethics for Certified Accountants who are members of IKM at the general meeting of the membership in 2011. It has been updated with the amendments to the Code of Ethics published by IFAC in 2021, which entered into force in 2022. Its requirements and provisions are mandatory for Certified Accountants and for candidates for Certified Accountant who are members of IKM.

IKM members may also use the Code of Ethics published by IFAC in English, or its Albanian translation, applying its requirements with the same force and obligation as those of this Code.