Institute of Authorized Chartered Auditors of Albania
Institute of Authorized Chartered Auditors of Albania (IEKA) is a body of statutory auditors recognized by Law No. 10091 of 2009, Statutory Auditing and Organization of the Accounting Profession. IEKA is established under the status of a nonprofit association that groups together the authorized Chartered Auditors who exercise their profession in public practice independently under the status of a physical person or as part of an auditing firm. Membership in IEKA is mandatory for practicing auditors. IEKA is empowered to regulate the auditing profession under the oversight of the Public Oversight Board by conducting quality assurance reviews for non-public interest entities, translating and adopting International Standards on Auditing, and establishing an investigation and discipline system and ethical requirements for auditors.
Statements of Membership Obligations (SMOs)
The Statements of Membership Obligations form the basis of the IFAC Member Compliance Program. They serve as a framework for credible and high-quality professional accountancy organizations focused on serving the public interest by adopting, or otherwise incorporating, and supporting implementation of international standards and maintaining adequate enforcement mechanisms to ensure the professional behavior of their individual members.
IFAC bears no responsibility for the information provided in the SMO Action Plans prepared by IFAC member organizations. Please see our full Disclaimer for additional information.