Committees
The committees of the Institute of Certified Accountants of Albania that operate under the Managing Council cover the registration and licensing of members, education and professional qualification, investigation and discipline. The Internal Audit Committee and the Quality Management Committee are elected by the General Assembly; their composition is shown under Governing bodies.
Registration and Licensing Committee
The Registration and Licensing Committee approves the registration and deregistration of Certified Accountants and Accounting Firms in the Master Register and in the Public Register of IKM members, as well as the registration of candidates who sit the tests for the title of “Certified Accountant”. The Committee also prepares the list of members to be issued a licence, which it submits for approval to the Chairman of the Managing Council through the Executive Director.
The Committee meets at least once a month when there are new registration requests and, in its work, is supported by IKM’s executive structure.
- Composition
- 3 members: 2 Certified Accountants listed in the Public Register and 1 member from the field of law
- Elected by
- Managing Council
- Term
- 4 years, with the right to be re-elected only once
Education and Professional Qualification Committee
The Education and Professional Qualification Committee oversees the Continuing Professional Development (CPD) of members, which is mandatory under Law No. 10091, dated 05.03.2009, as amended, and the IKM Statute, as well as the “Initial Professional Development” programme for candidates for Certified Accountant. Its aim is to maintain the highest possible quality of the services that IKM members provide to clients and to the public.
- Composition
- 5 members
- Reports to
- Managing Council
The Education and Professional Qualification Commission, with 2 members, operates under the Committee.
Investigation Committee
The Investigation Committee examines complaints and information about possible breaches by Certified Accountants and Accounting Firms, and investigates misconduct on the basis of reliable information and the regulatory framework in force. At the end of the investigation, the Committee proposes to the Managing Council either that the case be closed or that it be referred to the Disciplinary Committee.
- Composition
- 3 members
- Reports to
- Managing Council
Disciplinary Committee
The Disciplinary Committee examines the cases referred to it by the Managing Council after investigation and proposes to the Council disciplinary measures against Certified Accountants and entities under the direct or indirect oversight of IKM, in accordance with the Statute, the regulation on procedures for imposing disciplinary measures and Albanian legislation. The final decision is taken by the Managing Council.
- Composition
- 3 members
- Reports to
- Managing Council