Candidates

Exemption from professional practice

Candidates may be exempted from professional practice in two cases — on the basis of professional experience, or as holders of the ACCA qualification.

The two exemption routes

Case 1Over 15 years' experience

Exemption based on more than 15 years' experience in finance, accounting and audit.

Case 2ACCA qualification holder

Exemption based on holding the international ACCA qualification.

Case 1 — Exemption for candidates with over 15 years' professional experience

Candidates applying for exemption on the basis of more than 15 years' professional experience in finance, accounting and audit must submit the following:

01A written request setting out how the conditions in the legislation in force are met.

02A notarised copy of the higher-education degree required by Law no. 10091, together with the transcript of records.

03A criminal record certificate.

04A copy of the identity card or passport.

05An up-to-date CV in reverse chronological order (most recent experience first).

06A copy of the employment record book, or official certificates or references from the relevant employers describing the roles and duties performed.

07Certified copies of professional qualifications obtained and/or documents evidencing participation in relevant professional activity.

08A document or certificate evidencing at least five years' professional experience in statutory audit.

09Any other document the Committee for Education and Continuing Professional Development considers necessary to evidence compliance with the legal requirements.

Fees

Document review fee8,000LEK

Review by the Committee for Education and Continuing Professional Development.

Exemption fee (if the request is approved)150,000LEK

IEKA Governing Council decision no. 31 of 13.04.2021

The review fee is paid on application; the exemption fee only if the exemption request is approved.

Case 2 — Exemption as an ACCA qualification holder

Candidates applying for exemption on the basis of the ACCA qualification must submit the following:

01A written request setting out how the conditions in the legislation in force are met.

02An up-to-date Curriculum Vitae (CV).

03A criminal record certificate.

04A copy of the identity card or passport.

05A copy of the ACCA certificate, apostilled, translated into Albanian and notarised, together with the Professional Qualification Syllabus, likewise apostilled, translated and notarised.

06A Letter of Good Standing, apostilled, translated and notarised.

07A notarised copy of the higher-education degree required by Law no. 10091, together with the transcript of records.

08A document or certificate evidencing at least three years' professional experience in statutory audit, in line with the IEKA–ACCA agreement.

The IEKA–ACCA agreement

The required professional experience is recognised under the agreement between IEKA and ACCA. Full details are on the agreement page.

View the agreement →

Fees

Document review fee8,000LEK

Review by the Committee for Education and Continuing Professional Development.

Exemption fee (if the request is approved)100,000LEK

IEKA Governing Council decision no. 31 of 13.04.2021

The review fee is paid on application; the exemption fee only if the exemption request is approved.

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