Instituti i Kontabilistëve të Miratuar
Member | Established: 2000 | Associate 2012; Member 2019
IKM was originally established as the Liaison of Certified Accounting Professionals (LPKM) by the Decision of the First Instance Court of Tirana No. 1590 dated 18/05/2000. During its 2006 organizational reforms, LPKM re-established itself as IKM, a non-governmental, non-profit, non-religious, and non-political organization. It is officially recognized by Legal Decree No. 8788 dated 07/11/2000 on Non for Profit Organizations and operates in accordance with Law No. 10091. IKM’s membership is comprised solely of Certified Accountants, who in Albania may choose to join one of the existing recognized professional organizations for accountants. Members of IKM provide a variety of services including bookkeeping; compilation of financial statements; preparation of prospective financial statements; tax consulting; financial management consulting; internal control systems design and internal audit services; non-statutory auditing, and other services. A substantial percentage of IKM’s membership are accountants in business. Members of IKM do not provide statutory audit services. As of September 2019, IKM is the only PAO for accountants recognized by the POB.
Statements of Membership Obligation (SMO)
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.
Methodology
Last
updated: 12/2021
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Status of Fulfillment by SMO
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Contact
Rruga e ELBASANIT Pallati i shoqerise Edil
AlIt kati i III-te nr. 323.
Albania
Tel: 042 347 585
Fax: 042 347 585
info@ikm-al.com
http://www.ikm-al.com