Membership categories
The register of IKM members is kept by membership category, in accordance with Law No. 10091 and Regulation No. 9 of the Public Oversight Board. The category determines the registration documents, the type of licence, how the member appears in the Public Register and the annual fee. A change in the way the profession is practised also brings a change of category, by decision of the Registration and Licensing Committee.
All Certified Accountant members hold the same title; the category reflects the way they practise the profession at a given time.
Active Certified Accountant, self-employed
An independent professional who holds the “Certified Accountant” certificate or the confirmation of the exams passed, carries out independent activity and is registered with the National Business Centre (QKB) and the tax authorities. They are issued a category A licence, which entitles them to provide accounting services to third parties under a service contract. → Registration as a sole practitioner
Accounting Firm
A legal entity established under the law “On Entrepreneurs and Commercial Companies”, in which the majority of voting rights are held by Certified Accountants or by Accounting Firms, at least half of the management body are Certified Accountants registered in the Public Register, and the firm engages Certified Accountants. The administrator, as the legal representative of the firm, holds the category A licence for the firm. Certified Accountants employed by the firm are issued a category AP licence; partners are issued a licence only when they are employed as Certified Accountants. → Registration of firms
Active Certified Accountant, employed
A Certified Accountant employed under an individual employment contract, full-time or part-time, who provides accounting services for the employer, where the employment does not conflict with the legal requirements of the profession. They are issued a category AP licence. This category also includes Certified Accountants employed by an Accounting Firm and partners of a firm who practise the profession under an employment contract. → Registration as employed
Inactive Certified Accountant
A Certified Accountant who holds the title without practising the profession: they are not registered with the QKB and the tax authorities; are employed in the public sector, where dual employment is not permitted or where practising the profession constitutes a legal conflict; perform functions for the employer that are not related to accounting services; or are economically inactive. Inactive members appear in the Public Register with the corresponding status, retain the Continuing Professional Development obligation and pay the fee for their category. → Registration as inactive
The categories side by side
| Self-employed | Accounting Firm | Employed | Inactive | |
|---|---|---|---|---|
| Registration with the QKB / tax authorities | yes | yes | — | — |
| Licence | category A | category A (the administrator, for the firm) | category AP | no licence |
| Services to third parties under a service contract | yes | yes | — | — |
| In the Public Register | yes | yes | yes | yes, as inactive |
| Right to vote in the Assembly | yes | yes | yes | yes |
| Continuing Professional Development | yes | yes | yes | yes |
| Annual declaration of activity | yes | yes | yes | yes |
| Personal employment declaration | yes | yes | yes | yes |
| Quality Management Review | yes | yes | yes | yes |
Change of category
Moving from one category to another (from active to inactive and vice versa, from sole practitioner to Accounting Firm) is approved by the Registration and Licensing Committee on the basis of the member’s request and is reflected in the Master Register and in the Public Register. → Change of status and deregistration
For questions about membership categories, IKM staff are available to help at ikm.alb@gmail.com or through the Contact page.