Members
The Institute of Certified Accountants of Albania brings together the Certified Accountants and Accounting Firms that practise in the Republic of Albania in accordance with Law No. 10091, dated 05.03.2009, as amended. Membership of IKM is the legal requirement for practising the profession and, at the same time, the framework within which members are represented, supported and develop professionally.
About 675 members · 7 branches and 5 sections across the country · Public Register updated at least once a month
Who the members are
Under the IKM Statute, the members of the Institute are Certified Accountants — employed or self-employed professionals who hold the “Certified Accountant” certificate or the certificates of the professional competence examinations — and Accounting Firms, organised as commercial companies under the law, in which the majority of voting rights are held by Certified Accountants, at least half of the governing body consists of Certified Accountants entered in the Public Register, and which engage Certified Accountants for the services they provide. Membership is voluntary and entails accepting the requirements of the Statute; every Certified Accountant member receives an IKM membership card.
Under Law No. 10091, accounting services are provided to economic entities by individuals qualified as Certified Accountants or by accounting firms that engage Certified Accountants, and the profession may be practised only after joining a professional organisation of certified accountants recognised by the Public Oversight Board. The professional organisation keeps the register of members and publishes the Public Register, while members are bound by its Statute and internal rules, the Code of Ethics, continuing professional development, quality review and the disciplinary measures provided for by the law and the Statute.
A member’s year
submission of the Annual Declaration of activity and the Personal Employment Declaration, through the member portal or the online form. → Annual declaration
payment of the annual membership fee for the coming year. Only members who have paid the fee are included in the Public Register, receive a licence and take part in Continuing Professional Development training and the General Assembly. → Fees and payments
annual renewal of licences, after the declarations and obligations have been checked; update of the Public Register. → Licence and membership card
at least 40 hours of Continuing Professional Development, following the annual programme approved in January. → Continuing Professional Development
Quality Management Review for the selected members. → Quality Management Review
branch and section meetings and the annual General Assembly. → Branches and sections
Registration
Registration as a member is online only and is reviewed by the Registration and Licensing Committee, which meets every month when there are new applications.
- Certified Accountant – Sole Practitioner (self-employed)
- Accounting Firms
- Certified Accountant – Employed and Inactive
- Change of status and deregistration
Rights, obligations and support
Members elect and are elected to IKM’s bodies, are kept informed of its activity and enjoy professional protection and support; at the same time, they comply with the law, the Statute, the regulations and the Code of Ethics. → Members’ rights and obligations · Investigation, discipline and complaints
Programmes for members
Alongside Continuing Professional Development, IKM runs training and certification programmes for members in fields related to the profession.
Training on exporting accounting services. A training programme for Certified Accountants and Accounting Firms that aim to provide services to clients abroad: organising a practice to work with foreign clients, reporting and communication requirements, and the technology and quality standards an international market expects. Sessions are announced under News → Training and notified to members by email.
IFRS Diploma. An advanced programme in International Financial Reporting Standards, delivered by IKM with trainers certified for this diploma, for members who work with financial statements under IFRS or are seeking an internationally recognised qualification in this field. Sessions and registration conditions are announced under News → Training.
“Forensic Accountant” certification. A professional certificate programme that IKM organises and administers under its Statute, designed to develop and attest specific professional knowledge and skills in forensic accounting, financial analysis, financial investigation and fraud investigation. The certificate is an additional professional specialisation and does not replace the “Certified Accountant” certificate. → “Forensic Accountant” certification
Member Portal
Membership data, fees and Continuing Professional Development hours are managed through the Member Portal. → Member Portal · Log in to the portal (in Albanian) →
Public Register
The Public Register of active Certified Accountants, inactive Certified Accountants and Accounting Firms is published on this site and updated after every decision of the Registration and Licensing Committee. → Public Register
For any question about membership, IKM staff are happy to help at ikm.alb@gmail.com or through the Contact page.