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Who may practise as a Statutory Auditor?
The profession may be practised by Statutory Auditors entered in the Public Register, in accordance with the legislation in force. It may be practised individually or through the other forms allowed by the legal and professional framework.
What do I need to do to register or re-register in the Public Register?
The procedures, documents and requirements for registration, re-registration and annual registration are published under Members → Registration & Deregistration.
What should I do when my professional details change?
The statutory auditor and the audit firm notify the professional organisation of statutory auditors (IEKA) of any change to the information that must be published and is recorded in the public register, as soon as the change occurs.
Which entities are required to have their financial statements audited?
The following must have their annual financial statements — individual or consolidated — audited before publication: a) all public interest entities and groups of entities; b) all entities and groups of entities which, at the close of the accounting period, exceed two of the following three thresholds for two consecutive years: i. total balance sheet assets at the close of the accounting period reach or exceed 50,000,000 (fifty million) lekë; ii. income from economic activity (turnover) in that accounting period reaches or exceeds 100,000,000 (one hundred million) lekë; iii. an average of at least 50 (fifty) employees during the accounting period.
What are the financial obligations of statutory auditors in practice?
Statutory auditors in practice must pay the annual fixed fee and the variable fee, in accordance with the Statute and the decisions in force of the General Assembly.
What are the financial obligations of statutory auditors not in practice?
Statutory auditors not in practice must pay the annual membership fee and the Continuing Professional Development (CPD) fee, in accordance with the decisions in force of IEKA.
Is CPD mandatory for every Statutory Auditor?
Yes. The Continuing Professional Development obligation applies under the legal and regulatory framework in force, including to statutory auditors not in practice.
Is training delivered by other organisations recognised?
IEKA may recognise professional development activities delivered by other organisations and institutions, in accordance with the criteria and procedures set out in the relevant regulation.
Where can I check my CPD activities and hours?
Your individual record of activities attended and hours registered can be consulted in My Space → Professional Development (CPD).
Which standards apply when carrying out a statutory audit?
Statutory Auditors must apply the professional standards and ethical requirements in force, in accordance with the legislation and the applicable professional framework.
Where can I find the Governing Council's decisions?
Summaries of the Governing Council's meetings are published on the website. The decisions and the full documentation intended for members can be accessed in My Space → Institutional Documentation → Governing Council Decisions.
Where can I find committee decisions, budgets and institutional reports?
The documentation intended for members is in My Space → Institutional Documentation, organised by category and year.