The final professional competence examination is organised by the Independent Commission for Professional Competence Examinations, which is established within the Public Oversight Board.

The final professional competence examination is conducted by means of 6 written tests and includes an assessment of candidates' ability, as prospective Statutory Auditors, to apply in practice and to exercise professional judgement at an advanced level, in the following areas:

• Reporting and the preparation of financial statements, in accordance with national and international financial reporting standards;
• The practical application of legislation on civil, criminal, commercial and labour law in the Republic of Albania, to the extent that these are of relevance to the profession of statutory auditing of financial statements;
• The practical application of the requirements of tax and duty legislation in the Republic of Albania
• The practical application of the requirements of professional ethics and the working procedures for the auditing of financial statements, in accordance with the requirements of the SNAs
• The application of appropriate models for the organisation, management, governance and internal control of business entities (legal persons);
• The use of information and information technology systems;