Professional practice will give you the right skills to stand out in the real world, and the experience you gain along the way will help you prepare to move on to the next stage in your career.

This is why IEKA has revised the curriculum of the profession. IEKA has made changes to bring the curriculum for the preparation of candidates almost into line with that of the more advanced European countries.

The curriculum has been designed in accordance with the requirements of the International Education Standards (IES) of the IAESB and includes the International Standards on Auditing, Assurance, the International Accounting Standards, Professional Ethics, and Legislation and Taxation in the Republic of Albania.

During the period of practice, candidates must successfully pass all the theoretical examinations not covered by their programme of study in higher education.

Candidates for Statutory Auditor, having completed their higher education studies at master's level, carry out professional practice which lasts no less than 3 years. During the period of professional practice, candidates are trained and tested on 6 modules in accordance with the approved curriculum. The final examination comprises 4-6 written tests.

The Governing Council of IEKA assesses the conformity of candidates' university education with the requirements set out in the curriculum programme of the profession. Admission to the final examination of professional competence will in every case take place only after the requirements provided for in the education programme have been met.

In 2017 the Governing Council approved the complete curriculum of the profession, in particular the development of the professional modules. The amendments to the Audit Law assign responsibility for education in the professional modules to the Institute of Certified Public Accountants of Albania. The Law states clearly that IEKA has the responsibility to develop all the professional modules, which include financial reporting, auditing standards, professional ethics, assurance, managerial performance, commercial business legislation, tax legislation, etc.

During July 2019, first-year candidates began training in accordance with the requirements set out in the curriculum of the Statutory Auditor profession, which continue in the following years. The programme of professional modules used by the Institute offers educational opportunities through contemporary teaching approaches and multidimensional exchanges of experience. Combined with professional practice of a standard duration of 3 calendar years, this programme will be delivered for candidates who will participate in lectures/seminars now held online and in discussions of practical cases during which they will exchange their experiences.

Approved candidates who undertake professional practice and at the same time pursue advanced professional education through the relevant training, lectures, seminars and tests for their professional knowledge and skills, in accordance with the modules contained in the programme.

The post-master's study programme for obtaining the title of "Statutory Auditor" is carried out by and at the Institute of Certified Public Accountants (IEKA) with a standard duration of no less than 3 calendar years;

The disciplines and other formative activities delivered in this study programme include the professional modules at an advanced level, as follows:

The programme provides for the delivery of up to two professional modules per year. The candidate may take each of the modules in points 1, 2 and 3 above independently of one another. In order to proceed with the modules in points 4, 5 and 6, the candidate must first have successfully completed the first three modules, as well as the relevant obligations for these modules.

Attendance at the lectures of the professional modules is mandatory to the extent of 75%, while attendance at seminars is mandatory to the extent of 80%.

The post-master's study programme is accompanied by the completion of professional practice with a standard duration of at least 3 calendar years, which is assessed every six months by the supervisor of the professional practice and at the end of each year by the KEKV and the KD;

Successful completion of the professional study programme, together with the fulfilment of the requirements of professional practice, gives the candidate the opportunity to register to sit the tests within the framework of the final examinations of professional competence for obtaining the title of "Statutory Auditor".