How to become a certified accountant. The criteria, the application file, and the three exams.

The Certified Accountant title does not come with the diploma. It is a professional license obtained after passing three exams, and to sit for those exams you must submit a file meeting clear criteria.

Below are the criteria, the list of documents, the content of the three exams, and the dates for the current season.

Read also: The job of an accountant. What they do and where they work.

Criteria for taking exams

Criterion	What is required
Education	Integrated second-cycle degree, or a first-cycle degree plus a Professional Master's or a Scientific Master's, in economic sciences.
Experience	At least three years after obtaining a second-cycle degree in accounting, finance, financial control, or related fields.
Qualification	Qualification course in national and international accounting and financial reporting standards.
Figure	Proof of legal capacity not older than three months
Foreign diploma	It is accepted when it is recognized by the ministry responsible for education, and the recognition is carried out before submission.

Case file documents

1. Written request addressed to the Professional Competency Examinations Commission, with a list of the documents submitted.
2. Photocopy of the identity card, not notarized.
3. Notarized copy of the diploma or diplomas.
4. The notarized list of grades for each diploma.
5. Employer verification of at least three years of employment after graduation.
6. Notarized copy of the work book, with confirmation from Social Security for the same period.
7. Notarized transcripts or certificates of the qualification course.
8. Proof of legal status for the past three months.

The most common reason a file is returned is an expired penalty waiver or the lack of verification from Social Security for the entire reported period of experience.

The three exams

The exams are administered by the Commission for Professional Competency Examinations, which operates under the Public Oversight Board, in accordance with Article 17 of Law No. 10091/2009, as amended. It tests candidates for both certified public auditors and certified accountants.

The exam	Content
Financial reporting	Preparation of financial statements in accordance with national and international financial reporting standards.
The right	The practical application of civil, criminal, commercial, and labor law, to the extent that they concern the profession.
Taxes	Practical implementation of the requirements of tax legislation in the Republic of Albania

Upon successfully passing all three exams, the candidate is declared a certified accountant.

Preparatory courses

The qualification criterion is met by completing a course in accounting and financial reporting standards. These courses are organized by professional associations, typically with both in-person and online options.

The 2026 season holds preparatory courses from September 8 to 20 in Durrës, at the University “Aleksandër Moisiu,” and from October 8 to 19 online via Zoom. The three Professional Skills exams will be held on December 19, 2026; January 16, 2027; and January 30, 2027. Registration takes place from September 14 to November 13, between 10:00 AM and 4:00 PM, at the IEKA technical secretariat.

These are the dates for the 2026 season. For future seasons, they are verified at SHKFSH announcements.

Legal basis and institutions

The basic act is Law No. 10091, dated March 5, 2009, “On legal audit, the organization of the profession of the legal auditor and the certified accountant,” as amended by Laws No. 10297/2010, No. 47/2016 and No. 126/2024.

A certified accountant, as defined in Article 2 of this law, is a self-employed professional registered with one of the professional organizations of certified accountants, engaged by contract to provide accounting services. The law requires that such an organization have no fewer than 50 members.

Beware of two titles that are often confused. The certified accountant and the statutory auditor, formerly known as the registered public accountant, are two different professions with distinct areas of practice. The statutory audit of financial statements is performed only by the statutory auditor.

The obligation to maintain accounting records and prepare financial statements comes from Law No. 25/2018, as amended. Who is subject to this obligation is explained on our website. mandatory accounting.

Important note on the criteria. Years of experience, types of diplomas, and the list of documents are not in the law itself but in the acts and regulations of the examination commission. Therefore, they are confirmed with the official source before each session, as they change without amending the law.

Frequently asked questions

How many years of experience are required?

At least three years of experience after obtaining a second-level degree in accounting, finance, financial control, or a related field.

How is the experience proven?

With verification from employers, a notarized copy of the employment record book, and social security confirmation for the same period.

Which documents need to be notarized?

Diploma, transcript of records for each diploma, employment record book, and course certificates. The identity card is submitted as a plain photocopy.

How old can the penalty evidence be?

No more than three months at the time the request is submitted.

Is it the same thing as a certified public accountant?

No. They are two different titles, with different criteria and scopes of practice. The statutory audit of financial statements is carried out only by the statutory auditor, a designation that replaced that of registered public accountant.

Should I be a member of a professional association?

The law ties the title itself to registration with a professional organization of certified accountants. The organization must have no fewer than 50 members. Courses and seasonal information are also delivered through them.

Where can I find the season dates?

The 2026 season offers courses from September 8 to 20 in Durrës and online from September 8 to October 19, with three exams on December 19, 2026; January 16; and January 30, 2027. For future seasons, dates are confirmed in SHKFSH announcements, as they change every year.

The paperwork is what takes up the most time, not the exams. If you gather the documents in the order above and obtain the certificate of penalty last, the season deadline won't catch you by surprise.

Previous page text

1. Initially, every Finance or Accounting professional must become a member of a professional association. Association of Accountants and Financiers of Albania, founded in 1998, is the professional home for practitioners in this field. To join, simply follow the link http://shkfsh.org/si-te-antaresohesh 2. To enter the examinations for the title of Certified Public Accountant, the following criteria must be met: 2.1. A written request addressed to the Professional Competency Examinations Commission, listing the documents submitted; 2.2. A photocopy of the Identity Card, 2.3. Notarized copy of the higher education diploma, which includes an Integrated Second-Level Degree (4-year system) or a First-Level Degree plus a Professional Master's Degree or a First-Level Degree plus a Scientific Master's Degree, or equivalent diplomas, in any of the fields of study in economic sciences, such as accounting, finance, business administration, economics, or equivalents (When the diploma is obtained in another country, it must be recognized by the Ministry of Education and Science of the Republic of Albania). 2.4. A notarized transcript for each of the above diplomas. 2.5. A certificate from employers showing at least three years of employment after the completion of higher education (the date of receiving the second-cycle degree), in the fields of accounting, finance, financial control, and similar fields, 2.6. A notarized copy of the work record book, accompanied by a confirmation from Social Security regarding social and health insurance status for at least the minimum period of employment described in point 2.5, 2.7. Notarized certificates or attestation proving that the candidate has completed the qualification course in the field of national and international accounting and financial reporting standards, organized or monitored by the professional organization of certified accountants, or by other recognized bodies, 2.8. Proof of good judicial standing (criminal record certificate) issued within the last 3 months.

Update, September 2026. The 2019 season calendar was removed from this page; it had been here with past dates and a line still stating that registrations are ongoing. The admission criteria above remain in effect. The dates for the current season, both for preparatory courses and exams, are set and published by the Association of Accountants and Financiers of Albania, so they are always obtained from its source and not reproduced here, in order to prevent this page from becoming outdated again.

Preparatory courses and certification

Read also: Who must keep accounting records in Albania?.

3. Preparatory courses Point 2.7 requires proof or a certificate demonstrating completion of the qualification course in national and international accounting and financial reporting standards. These courses are organized by SHKFSH, usually in two formats: in-person and online. The season calendar, registration method, and fees are published in the association's announcements section. SHKFSH Announcements and Calendar 4. Professional Competency Examinations, three disciplines The exams are set by the Certification Authority and there are three, each with its own exam:

The content of the three exams

1. Reporting and preparing financial statements in accordance with national and international financial reporting standards.
2. The practical application of legislation on civil law, criminal law, commercial law, and labor law in the Republic of Albania, to the extent that these concern the profession.
3. The practical implementation of the requirements of the tax legislation in the Republic of Albania.

Upon successfully passing all three exams, candidates are declared “Certified Accountants” in the Republic of Albania.

Frequently asked questions

How many years of experience are required to sit for the exams?

At least three years of post-secondary education, calculated from the date of obtaining a second-level diploma in accounting, finance, financial control, or related fields. Experience is proven by employer certificates, notarized copies of the work record book, and social security records for the same period.

Which diploma is accepted?

An integrated second-cycle degree in the four-year system, or a first-cycle degree together with a Professional Master's, or a first-cycle degree together with a Scientific Master's, or equivalent qualifications in economic sciences such as accounting, finance, business administration, or economics.

What if the diploma was obtained outside of Albania?

It is accepted, but it must be recognized by the Ministry of Education and Science of the Republic of Albania. Recognition must take place before submitting the file, not afterward.

Which documents need to be notarized?

Copy of the diploma, transcript of records for each diploma, copy of the work book, and certificates of qualification courses. The identity card is submitted as a simple photocopy.

How old can the penalty evidence be?

No more than three months at the time the request is submitted. This is one of the most common reasons a file is returned, because the evidence is obtained early and expires while the other documents are being gathered.

Should I be a member of a professional association?

Yes. Membership in a professional association is the first step before submitting the application for exams.

Is it the same thing as a certified public accountant?

No. “Certified Accountant” and “Authorized Accounting Expert” are two different titles, with different criteria and exams. This page covers the first.

Where can I find the current season's dates?

The SHKFSH notices. They change every year and for this reason are not reproduced here. Source: The Association of Accountants and Financiers of Albania.

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