To obtain the title of Statutory Auditor, you must first complete professional practice with a Statutory Auditor, during which you will receive further theoretical and practical education and develop your professional skills as well as your ethical values and attitudes.

Professional practice lasts 3 years and is carried out under full-time employment conditions.

To be admitted to professional practice, you must submit your application together with the relevant documents during the period of 1 – 15 November each year to the Institute of Certified Public Accountants. An essential requirement is to have completed higher education and to hold a "Master's" degree.

In accordance with Articles 15 and 16 of Law no. 10091, dated 5.03.2009 "On statutory audit..." (as amended), candidates must submit the following documents to IEKA:

1. An application for registration in professional practice
2. A "Master's" degree in the field of economic sciences (accounting, finance, business administration, economics or equivalent disciplines)
3. A notarised transcript of grades for each degree
4. A criminal record certificate
5. A professional practice agreement under a 3-year full-time employment contract
6. A notarial declaration confirming that the candidate has no other full-time employment relationship
7. An individual employment contract with the supervisor of the professional practice, in accordance with the Labour Code of the Republic of Albania
8. A payment order for the application fee of 4,000 lekë

Professional practice is carried out with and under the supervision of a practice supervisor, who must be a Statutory Auditor registered in the Public Register and who has been practising the profession for at least three years. If the agreement is signed on behalf of a statutory audit firm, the latter must designate a Statutory Auditor responsible for supervising the professional practice.

The candidate's professional practice supervisor, being the person principally responsible for the candidate's development, must enable the candidate to carry out the professional practice under optimal conditions and may also assign professional work to be performed under their guidance and supervision.

Professional practice begins at the start of the calendar year. During the professional practice, the candidate must carry out, with the practice supervisor, at least 800 hours of work per year in the statutory audit of individual and/or consolidated financial statements.

The candidate keeps a professional practice logbook in which they document the work performed or the work in which they have taken part, recording the name and legal form of the undertaking, the nature of its activity, the character of the engagement and the working time spent by the candidate in carrying out the engagement, together with other necessary information.

During the professional practice, the candidate must comply with the legal provisions and rules relating to work, absences from work and leave as set out in the Labour Code of the Republic of Albania.

The Institute of Certified Public Accountants assesses whether candidates in professional practice have successfully passed all the basic and theoretical knowledge examinations included in the approved education programme. On completion of the practice, candidates submit and defend a professional dissertation comprising theoretical and practical treatment of matters of interest to the exercise of the profession.