Legal framework
The activity of the Institute of Certified Accountants of Albania is based on its Statute, while the profession of Certified Accountant is regulated by the laws below. For each law, the link leads to the up-to-date text at the Official Publications Centre (qbz.gov.al).
Statute
The Institute of Certified Accountants of Albania is registered with the Tirana Judicial District Court by Decision No. 1590, dated 18.05.2000, as a non-profit, non-governmental organisation, established in accordance with the requirements of Law No. 8788, dated 07.05.2001, “On Non-Profit Organisations”, as amended. The Institute brings together Certified Accountants, Accounting Firms and candidates for Certified Accountant who practise in the Republic of Albania, in accordance with Law No. 10091, dated 05.03.2009, “On statutory audit, the organisation of the profession of statutory auditor and of certified accountant”, as amended by Law No. 47/2016 “On some amendments and additions to Law No. 10091, dated 05.03.2009, as amended”, and with any other law regulating the profession.