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On July 14, 2026, the Ministry of Education opened public consultation for the draft decision adopting the National Action Plan on transparency and proportionality of the criteria for exercising regulated professions. The plan consolidates for the first time a single national list of 323 regulated professions, covering 11 central regulatory authorities, in implementation of Article 59 of the Directive 2005/36/EC. The consultation remains open until August 11, 2026.

Until now, the regulation of professions has been scattered from law to law and institution to institution, without a unified basis. The plan aims to fix this and bring the Albanian framework closer to European Union standards. Three of these professions are of direct importance, because they are precisely the ones who prepare, verify, and audit your financial statements: the customs agent, the statutory auditor, and the certified accountant.

This article explains what the plan is, on what legal basis it is built, which finance professions it affects, what specific change stands out, and, above all, what this means for you today. The good news is that, at this moment, it does not impose any new obligation or cost on your business.

What is the National Action Plan?

The National Action Plan is the document that identifies, analyzes, and consolidates all regulated professions in Albania into a single, public, and updatable list. The Ministry of Education serves as the National Coordinator, while implementation is shared among 11 central regulatory authorities, line ministries, chambers, and professional orders.

The goal is not to add barriers, but to do the opposite. The plan requires that any restriction on access to or the exercise of a profession pass a proportionality test, that is, that it be proven the restriction is necessary and that there is no less restrictive way to achieve the same objective. This is an obligation that arises directly from the process of integration into the European Union.

Alongside the list, the plan also provides for the creation of a national electronic database of regulated professions as a single point of information for citizens, professionals, and institutions. This means clearer procedures for the recognition of qualifications, more defined deadlines, and easier access to information.

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The legal basis that must be known

The plan is based on several acts that are worth getting to know together.

At the national level, the basic framework remains Law No. 10,171, dated October 22, 2009, “On Regulated Professions in the Republic of Albania,” as amended. This is the law that defines what is considered a regulated profession in Albania.

At the European level, the plan implements Article 59 of the Directive. 2005/36/EC “On the recognition of professional qualifications,” as amended, and Directive (EU) 2018/958 “For the proportionality test. The first requires states to identify regulated professions and periodically review the restrictions. The second imposes an obligation to assess every new regulation before it is adopted.”.

For finance professions, the most important sectoral act is the Directive. 2006/43/EC for legal auditing. At the national level, the profession of the legal auditor and the certified accountant is regulated by Law No. 10,091, dated March 5, 2009, “On statutory audit, the organization of the profession of statutory auditors and approved accountants,” most recently amended by Law No. 126/2024.

Three finance professions within the plan

The plan identifies three regulated professions in the finance sector. Here's what each one covers and who oversees it.

Customs agent

The agent, or customs representative, operates under the General Directorate of Customs, which is part of the Ministry of Finance. It is the profession that mediates customs procedures for goods, a role familiar to any business that imports or exports.

Statutory auditor

The statutory auditor performs the statutory audit of financial statements and related services. Because auditing serves as a mechanism of public trust in financial reporting, the regulation of this profession is the most stringent: qualification, professional practice, competency exam, registration, ethics, and continuing education. Supervision is exercised by the Public Oversight Board and the Institute of Authorized Accountants.

Certified Accountant

The certified accountant performs professional activities in the field of accounting and in the preparation and professional verification of financial information. Here too, professional training, an examination or skills assessment, registration, and compliance with professional and ethical standards are required. The plan assesses these requirements as proportionate in principle, i.e., justified.

The concrete change that stands out in the statutory auditor.

Among all the analysis, one point stands out as the most concrete change the plan proposes. Today, to become a statutory auditor, it is required that two-thirds of the three-year professional practice be completed within the Republic of Albania. The plan has identified this requirement as a risk of indirect discrimination against candidates who have gained professional experience abroad, and calls for its review.

To make it concrete, consider the case of an Albanian professional who has worked for several years at an audit firm abroad and returns to register as a statutory auditor. Under the current requirement, most of that experience may not be recognized because it was not gained in Albanian territory. The reform is aimed at having this equivalent experience recognized, retaining only truly necessary supplementary measures, such as familiarity with national legislation and reporting standards.

The same logic applies to the certified accountant, where the primary measure sought is the standardization of the professional recognition procedure, deadlines, appeals, and information. These changes require amendments to Law No. 10,091/2009 and to the regulations of the Public Oversight Board and the Institute of Authorized Accounting Experts, and will be implemented gradually.

What does this mean for your business?

Here's the part that matters most to you, and it clears up a common misunderstanding. When a draft regulation comes out with technical terms like “regulated professions” and “proportionality test,” the first reaction of many businesses is to expect a new obligation or fee. That's not the case. This is still a draft regulation in the consultation phase, which does not entail any additional effects on the State Budget and does not require anything from you today.

Existing qualifications and registrations remain valid. The accountant or auditor working with you continues to operate as before. What changes over time is the direction: more standardized procedures, easier recognition of foreign qualifications, and a national electronic registry where all information is found in one place. For a market where more and more businesses have branches, clients, or collaborators abroad, this is a move in your favor.

We encounter this scenario whenever a client opens a branch abroad or hires a professional with a foreign qualification: the first question is whether the qualification is recognized and how. The plan is precisely aimed at providing the clearest answers to these questions.

Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.

When does it take effect and what are the deadlines?

The draft decision takes effect only after approval by the Council of Ministers and publication in the Official Gazette. Until then, the text may change, so the final details should be re-verified with the official source.

Full alignment with European standards is planned in two phases: by the end of 2027 for the key regulatory changes and by the end of 2030 for the consolidation of the administrative mechanisms for implementation, reporting, and review. After approval, the plan will be subject to periodic review at least once every two years.

In short, this isn't a deadline that hits today. It's a gradual reform, and the interim period is for getting informed, not for worrying.

How can you give your opinion in a consultation?

The consultation is open to citizens, field experts, institutions, and any interested party until August 11, 2026. If you are a professional in the field or a business affected, your input can be officially included. The steps are simple:

Access the Electronic Register for Public Notices and Consultations portal at konsultimipublik.gov.al.
Find the Ministry of Education's consultation on the National Action Plan for regulated professions.
Register and submit your comment before the closing date.

Frequently asked questions

Does this plan impose any new obligations or costs on my business right now?

No. It is a draft decision in consultation that does not involve any additional budgetary impacts and does not require any action from businesses at this stage. Your current obligations remain unchanged.

Does it change who can handle my bookkeeping or perform a statutory audit?

No. Existing qualifications and registrations of accountants and auditors remain valid. The professional working with you continues as before. The plan affects how qualifications are recognized, especially those obtained abroad, not the status of current professionals.

I am an auditor or accountant with experience abroad. Does this affect me?

Yes, and in your favor. The reform is aimed at recognizing equivalent experience gained abroad by revising the current requirement that two-thirds of the internship be completed in Albania. Until the changes are approved, the existing rules remain in effect.

When does it take effect?

After approval by the Council of Ministers and publication in the Official Gazette, full alignment is envisaged by the end of 2027 for the major regulatory changes and by the end of 2030 for the administrative mechanisms.

Can I provide input in the consultation, and until when?

Yes. The consultation is open until August 11, 2026 on the portal konsultimipublik.gov.al, where any interested party can submit comments.

Why it's worth following now

The plan has not yet been approved, but the direction is clear and it affects the professionals behind your financial statements. Businesses that understand early where regulation is headed are those that prepare without rushing when the changes take effect, especially those with operations or collaborators abroad.

There is no fine threatening you and no deadline forcing you today. There is simply a reform moving toward European standards, and a external economist that I'm following for you. As part of monthly subscription, We monitor legal changes that affect your business and explain in advance what they will mean in practice.