{"id":23285,"date":"2025-10-09T17:36:18","date_gmt":"2025-10-09T17:36:18","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=23285"},"modified":"2025-10-09T17:36:19","modified_gmt":"2025-10-09T17:36:19","slug":"rregullorja-e-re-e-bordit-te-mbikeqyrjes-publike-cfare-ndryshon-per-audituesit-ligjore-dhe-bizneset","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/rregullorja-e-re-e-bordit-te-mbikeqyrjes-publike-cfare-ndryshon-per-audituesit-ligjore-dhe-bizneset\/","title":{"rendered":"Il nuovo regolamento del Comitato di vigilanza pubblica: quali cambiamenti per i revisori legali e le imprese?"},"content":{"rendered":"<h2 class=\"wp-block-heading\">Hyrje<\/h2>\n\n\n\n<p>Bordi i Mbik\u00ebqyrjes Publike (BMP) ka miratuar nj\u00eb\u00a0rregullore t\u00eb re\u00a0p\u00ebr kontrollin e cil\u00ebsis\u00eb n\u00eb auditimin ligjor, e cila z\u00ebvend\u00ebson rregulloren ekzistuese t\u00eb vitit 2018. Kjo rregullore e re (<a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2025\/10\/vendim-2025-09-30-44.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Vendimi nr. 44, dat\u00eb 30.9.2025)<\/a> p\u00ebrcakton procedurat e reja dhe m\u00ebnyr\u00ebn e funksionimit t\u00eb sistemit t\u00eb sigurimit t\u00eb cil\u00ebsis\u00eb p\u00ebr audituesit ligjor\u00eb (auditor\u00ebt statutor\u00eb) dhe shoq\u00ebrit\u00eb e auditimit n\u00eb Shqip\u00ebri. Ndryshimet synojn\u00eb t\u00eb forcojn\u00eb cil\u00ebsin\u00eb e auditimeve, t\u00eb rrisin transparenc\u00ebn dhe t\u00eb mbrojn\u00eb m\u00eb mir\u00eb interesin publik n\u00ebp\u00ebrmjet standardeve m\u00eb t\u00eb larta profesionale.<\/p>\n\n\n\n<p>N\u00eb k\u00ebt\u00eb blog sqarojm\u00eb\u00a0\u00e7far\u00eb po ndodh\u00a0me k\u00ebt\u00eb rregullore t\u00eb re,\u00a0\u00e7far\u00eb ndryshon n\u00eb thelb\u00a0krahasuar me kuadrin e m\u00ebparsh\u00ebm dhe\u00a0pse\u00a0jan\u00eb b\u00ebr\u00eb k\u00ebto ndryshime. Informacioni \u00ebsht\u00eb paraqitur n\u00eb m\u00ebnyr\u00eb t\u00eb kuptueshme si p\u00ebr publikun dhe klient\u00ebt (bizneset q\u00eb i n\u00ebnshtrohen auditimit ligjor), ashtu edhe si nj\u00eb guid\u00eb praktike p\u00ebr audituesit ligjor\u00eb dhe profesionist\u00ebt e tjer\u00eb t\u00eb fush\u00ebs.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Pse u miratua rregullorja e re?<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Harmonizim me standardet evropiane<\/h3>\n\n\n\n<p>Rregullorja e re vjen si pjes\u00eb e reformave ligjore p\u00ebr afrim me praktikat m\u00eb t\u00eb mira nd\u00ebrkomb\u00ebtare dhe acquis t\u00eb BE-s\u00eb. Gjat\u00eb vitit 2024, u miratuan ndryshime n\u00eb Ligjin \u201cP\u00ebr auditimin ligjor&#8230;\u201d me synim p\u00ebrmir\u00ebsimin e korniz\u00ebs ligjore dhe rritjen e cil\u00ebsis\u00eb s\u00eb raportimit financiar. K\u00ebto ndryshime ligjore k\u00ebrkuan edhe p\u00ebrdit\u00ebsimin e rregulloreve n\u00ebnligjore, n\u00eb m\u00ebnyr\u00eb q\u00eb kuadri rregullator shqiptar t\u00eb reflektoj\u00eb direktivat e BE-s\u00eb mbi auditimin. Si rezultat, rregullorja e re e BMP-s\u00eb plot\u00ebson detyrimet e reja ligjore dhe adreson rekomandimet e progres-raporteve t\u00eb BE-s\u00eb p\u00ebr k\u00ebt\u00eb sektor.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Rritja e cil\u00ebsis\u00eb dhe transparenc\u00ebs<\/strong><\/h3>\n\n\n\n<p>Q\u00ebllimi kryesor i rregullores s\u00eb re \u00ebsht\u00eb rritja e besimit t\u00eb publikut tek auditimet p\u00ebrmes forcimit t\u00eb mekanizmave t\u00eb kontrollit t\u00eb cil\u00ebsis\u00eb. Ministria e Financave ka theksuar se ndryshimet synojn\u00eb jo vet\u00ebm\u00a0rritjen e cil\u00ebsis\u00eb s\u00eb raportimit financiar, transparenc\u00ebs dhe llogaridh\u00ebnies, por edhe p\u00ebrmir\u00ebsimin e monitorimit t\u00eb audituesve ligjor\u00eb. Rregullorja e re vendos rregulla m\u00eb t\u00eb qarta dhe m\u00eb strikte p\u00ebr procesin e kontrollit t\u00eb cil\u00ebsis\u00eb, duke sakt\u00ebsuar rolet dhe p\u00ebrgjegj\u00ebsit\u00eb e institucioneve rregullatore dhe duke siguruar zbatueshm\u00ebri m\u00eb t\u00eb fort\u00eb t\u00eb standardeve t\u00eb auditimit. Kjo do t\u00eb thot\u00eb q\u00eb audituesit dhe firmat audituese do t\u00eb jen\u00eb n\u00ebn nj\u00eb mbik\u00ebqyrje m\u00eb t\u00eb rrept\u00eb dhe t\u00eb strukturuar, gj\u00eb q\u00eb pritet t\u00eb p\u00ebrkthehet n\u00eb auditime m\u00eb cil\u00ebsore p\u00ebr bizneset dhe publikun.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Zhvillime t\u00eb reja n\u00eb profesion<\/strong><\/h3>\n\n\n\n<p>Rregullorja adreson\u00a0ndryshimet e fundit n\u00eb profesionin e auditimit, si p.sh. futjen e angazhimeve p\u00ebr\u00a0sigurimin e raporteve t\u00eb q\u00ebndrueshm\u00ebris\u00eb (ESG). Ligji i auditimit i ndryshuar s\u00eb fundmi ka futur detyrimin q\u00eb audituesit ligjor\u00eb t\u00eb ofrojn\u00eb edhe\u00a0sh\u00ebrbime sigurie (assurance) mbi raportimin e q\u00ebndrueshm\u00ebris\u00eb\u00a0p\u00ebr kompanit\u00eb ku aplikohet. Rregullorja e re e BMP-s\u00eb pasqyron k\u00ebt\u00eb zhvillim duke zgjeruar fush\u00ebn e kontrollit t\u00eb cil\u00ebsis\u00eb edhe mbi k\u00ebto angazhime t\u00eb reja, krahas auditimeve financiare tradicionale. Po ashtu, n\u00eb nivel nd\u00ebrkomb\u00ebtar kan\u00eb hyr\u00eb n\u00eb fuqi standarde t\u00eb reja t\u00eb menaxhimit t\u00eb cil\u00ebsis\u00eb (si ISQM 1 &amp; 2) q\u00eb k\u00ebrkojn\u00eb ndryshime n\u00eb m\u00ebnyr\u00ebn si organizohen sistemet e kontrollit t\u00eb cil\u00ebsis\u00eb brenda firmave audituese. Rregullorja e re siguron q\u00eb praktikat n\u00eb Shqip\u00ebri t\u00eb jen\u00eb n\u00eb p\u00ebrputhje me k\u00ebto standarde bashk\u00ebkohore.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ndryshimet kryesore n\u00eb rregulloren e re<\/h2>\n\n\n\n<p>Rregullorja e re p\u00ebrmban nj\u00eb s\u00ebr\u00eb risish dhe p\u00ebrmir\u00ebsimesh thelb\u00ebsore krahasuar me aktin paraardh\u00ebs t\u00eb vitit 2018. M\u00eb posht\u00eb jan\u00eb\u00a0pikat ky\u00e7e\u00a0q\u00eb duhet t\u00eb dini:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Sistem i brendsh\u00ebm i cil\u00ebsis\u00eb (ISQM)<\/strong><\/h3>\n\n\n\n<p>\u00c7do auditues ligjor dhe shoq\u00ebri audituese\u00a0\u00ebsht\u00eb e detyruar t\u00eb krijoj\u00eb dhe funksionalizoj\u00eb nj\u00eb sistem t\u00eb brendsh\u00ebm p\u00ebr sigurimin e cil\u00ebsis\u00eb\u00a0s\u00eb auditimit, n\u00eb p\u00ebrputhje me k\u00ebrkesat e ligjit dhe\u00a0standardet nd\u00ebrkomb\u00ebtare t\u00eb menaxhimit t\u00eb cil\u00ebsis\u00eb. Kjo n\u00ebnkupton q\u00eb firmat e auditimit duhet t\u00eb ken\u00eb politika e procedura t\u00eb shkruara p\u00ebr kontrollin e cil\u00ebsis\u00eb, duke zbatuar standardet e reja globale (p.sh. p\u00ebr vler\u00ebsimin e rrezikut, rishikimin e angazhimeve etj.). Ky ishte nj\u00eb aspekt q\u00eb theksohej m\u00eb pak n\u00eb rregulloren e vjet\u00ebr, por tani merr v\u00ebmendje qendrore.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Zgjerimi i fush\u00ebs s\u00eb kontrollit (p\u00ebrfshir\u00eb\u00a0raportimin e q\u00ebndrueshm\u00ebris\u00eb)<\/strong><\/h3>\n\n\n\n<p>BMP-ja do t\u00eb mbik\u00ebqyr\u00eb jo vet\u00ebm cil\u00ebsin\u00eb e auditimeve ligjore t\u00eb pasqyrave financiare, por\u00a0edhe angazhimet e dh\u00ebnies s\u00eb siguris\u00eb p\u00ebr raportet e q\u00ebndrueshm\u00ebris\u00eb (sustainability), kur ato jan\u00eb t\u00eb zbatueshme. Kjo \u00ebsht\u00eb nj\u00eb risi madhore, pasi adreson informacionin jo-financiar (ambiental, social, qeverisja) q\u00eb po b\u00ebhet gjithnj\u00eb e m\u00eb i r\u00ebnd\u00ebsish\u00ebm p\u00ebr investitor\u00ebt. Audituesit q\u00eb ofrojn\u00eb sh\u00ebrbime assurance mbi raportet e q\u00ebndrueshm\u00ebris\u00eb do t\u2019i n\u00ebnshtrohen standardeve t\u00eb nj\u00ebjta t\u00eb larta cil\u00ebsie dhe mbik\u00ebqyrjeje si p\u00ebr auditimet financiare.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Rregulla m\u00eb strikte p\u00ebr\u00a0pavar\u00ebsin\u00eb dhe etik\u00ebn<\/strong><\/h3>\n\n\n\n<p>Rregullorja detajon k\u00ebrkesat p\u00ebr respektimin e\u00a0kodit t\u00eb etik\u00ebs\u00a0dhe ruajtjen e pavar\u00ebsis\u00eb s\u00eb audituesit n\u00eb \u00e7do angazhim. Audituesit ligjor\u00eb, p\u00ebrpara se t\u00eb pranojn\u00eb ose t\u00eb vijojn\u00eb nj\u00eb angazhim auditimi,\u00a0duhet t\u00eb vler\u00ebsojn\u00eb zyrtarisht pavar\u00ebsin\u00eb e tyre\u00a0\u2013 duke identifikuar \u00e7do k\u00ebrc\u00ebnim t\u00eb mundsh\u00ebm ndaj pavar\u00ebsis\u00eb dhe masat mbrojt\u00ebse p\u00ebrkat\u00ebse. Po ashtu,\u00a0ndalohet ofrimi i sh\u00ebrbimeve jo-audituese\u00a0t\u00eb caktuara tek klient\u00ebt e auditimit, sipas parimeve t\u00eb p\u00ebrcaktuara n\u00eb ligj dhe kodin e etik\u00ebs. K\u00ebto k\u00ebrkesa ishin pjes\u00eb e rregullave ekzistuese, por tani p\u00ebrforcohen dhe specifikohen n\u00eb rregullore me m\u00eb shum\u00eb detaje, n\u00eb zbatim t\u00eb ndryshimeve ligjore dhe rregullores s\u00eb BE-s\u00eb.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Procedura t\u00eb reja p\u00ebr\u00a0pranimin e klient\u00ebve dhe planifikimin<\/strong><\/h3>\n\n\n\n<p>Rregullorja e re sanksionon disa\u00a0k\u00ebrkesa baz\u00eb para-pranimit\u00a0t\u00eb nj\u00eb angazhimi auditimi. P\u00ebrve\u00e7 vler\u00ebsimit t\u00eb pavar\u00ebsis\u00eb, audituesi duhet t\u00eb sigurohet q\u00eb ka\u00a0stafin e kualifikuar, koh\u00ebn dhe burimet\u00a0e nevojshme p\u00ebr ta kryer auditimin n\u00eb m\u00ebnyr\u00eb cil\u00ebsore, dhe se partneri kryesor i auditimit \u00ebsht\u00eb i regjistruar n\u00eb regjistrin publik (i licencuar). Kjo do t\u00eb formalizoj\u00eb praktik\u00ebn q\u00eb auditor\u00ebt t\u00eb mos marrin pun\u00eb p\u00ebrtej kapaciteteve t\u00eb tyre, duke parandaluar potencialisht auditimet me cil\u00ebsi t\u00eb ul\u00ebt p\u00ebr shkak mbingarkese ose munges\u00eb eksperience.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Detyrim p\u00ebr\u00a0ndryshimin e audituesit \u2013 transferimi i informacionit<\/strong><\/h3>\n\n\n\n<p>Nj\u00eb risi shum\u00eb e r\u00ebnd\u00ebsishme \u00ebsht\u00eb vendosja e detyrimit ligjor q\u00eb\u00a0kur nj\u00eb auditues ligjor ose firm\u00eb auditimi z\u00ebvend\u00ebsohet nga nj\u00eb tjet\u00ebr p\u00ebrpara p\u00ebrfundimit t\u00eb angazhimit, audituesi paraardh\u00ebs\u00a0duhet t\u2019i jap\u00eb pasardh\u00ebsit akses n\u00eb t\u00eb gjith\u00eb informacionin p\u00ebrkat\u00ebs\u00a0t\u00eb mbledhur gjat\u00eb auditimit deri n\u00eb at\u00eb pik\u00eb. Me fjal\u00eb t\u00eb thjeshta, n\u00ebse nj\u00eb kompani nd\u00ebrpret kontrat\u00ebn me auditorin dhe angazhon nj\u00eb auditor tjet\u00ebr gjat\u00eb procesit, auditori i par\u00eb \u00ebsht\u00eb i obliguar t\u00eb ndaj\u00eb me pasuesin dosjen dhe dokumentacionin e pun\u00ebs p\u00ebr at\u00eb klient. Kjo rregull shmang\u00a0\u201cnisjen nga e para\u201d\u00a0t\u00eb auditimit dhe siguron vijim\u00ebsin\u00eb e procesit pa cenuar cil\u00ebsin\u00eb. P\u00ebr bizneset, kjo do t\u00eb thot\u00eb nj\u00eb proces tranzicioni m\u00eb i leht\u00eb kur ndryshojn\u00eb auditorin; p\u00ebr vet\u00eb auditor\u00ebt, rrit p\u00ebrgjegj\u00ebsin\u00eb p\u00ebr dokumentimin e plot\u00eb e korrekt t\u00eb pun\u00ebs s\u00eb kryer.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>P\u00ebrmbajtja e\u00a0raportit t\u00eb auditimit\u00a0dhe raportit t\u00eb siguris\u00eb<\/strong><\/h3>\n\n\n\n<p>Rregullorja e re p\u00ebrcakton\u00a0rregulla t\u00eb posa\u00e7me mbi p\u00ebrmbajtjen\u00a0e raporteve q\u00eb l\u00ebshon auditori. K\u00ebtu p\u00ebrfshihen si\u00a0raportet e auditimit financiar (individual dhe konsoliduar), ashtu edhe\u00a0raportet e dh\u00ebnies s\u00eb siguris\u00eb p\u00ebr raportet e q\u00ebndrueshm\u00ebris\u00eb. Synimi \u00ebsht\u00eb q\u00eb k\u00ebto raporte t\u00eb jen\u00eb sa m\u00eb informuese dhe n\u00eb linj\u00eb me standardet nd\u00ebrkomb\u00ebtare t\u00eb auditimit dhe sigurimit. P\u00ebr shembull, mund t\u00eb pritet q\u00eb raporti i auditimit t\u00eb p\u00ebrmbaj\u00eb t\u00eb gjitha elementet e k\u00ebrkuara nga standardet ISA (si p\u00ebrshkrimi i p\u00ebrgjegj\u00ebsive, opinionet, \u00e7\u00ebshtjet kryesore t\u00eb auditimit p\u00ebr subjektet e interesit publik, etj.), nd\u00ebrsa n\u00eb rastin e raporteve t\u00eb siguris\u00eb p\u00ebr ESG t\u00eb pasqyrohen qart\u00eb niveli i siguris\u00eb s\u00eb dh\u00ebn\u00eb (p.sh. opinion me siguri t\u00eb kufizuar apo t\u00eb arsyeshme) dhe kriteret e p\u00ebrdorura. Kjo transparenc\u00eb e shtuar u jep\u00a0pal\u00ebve t\u00eb interesit\u00a0(investitor\u00ebve, kreditor\u00ebve, publikut) m\u00eb shum\u00eb besim dhe kuptueshm\u00ebri mbi \u00e7far\u00eb ka b\u00ebr\u00eb auditori.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Komunikimi me komitetin e auditimit<\/strong><\/h3>\n\n\n\n<p>Nj\u00eb tjet\u00ebr aspekt i rregullores \u00ebsht\u00eb vendosja e\u00a0rregullave t\u00eb detajuara p\u00ebr raportimin e auditorit n\u00eb Komitetin e Auditimit\u00a0t\u00eb nj\u00ebsive ekonomike ku ekziston nj\u00eb i till\u00eb. Auditor\u00ebt tani kan\u00eb t\u00eb formalizuar detyrimin q\u00eb t\u2019i komunikojn\u00eb komitetit t\u00eb auditimit (p\u00ebr shoq\u00ebrit\u00eb e interesit publik) gjetjet kryesore, dob\u00ebsit\u00eb e kontrollit t\u00eb brendsh\u00ebm, \u00e7\u00ebshtjet e pavar\u00ebsis\u00eb, etj. Kjo p\u00ebrmir\u00ebson qeverisjen korporative, pasi komitetet e auditimit informohen m\u00eb mir\u00eb mbi cil\u00ebsin\u00eb e auditimit dhe \u00e7\u00ebshtjet e hasura gjat\u00eb procesit.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Kontrolle pasuese dhe rivler\u00ebsim<\/strong><\/h2>\n\n\n\n<p>BMP-ja do t\u00eb zbatoj\u00eb\u00a0kontrolle pasuese (follow-up)\u00a0pas inspektimeve t\u00eb cil\u00ebsis\u00eb te audituesit. Kjo do t\u00eb thot\u00eb se pasi nj\u00eb firm\u00eb audituese t\u00eb jet\u00eb kontrolluar dhe t\u00eb ket\u00eb marr\u00eb raportin me rekomandime,\u00a0BMP-ja mund t\u00eb rikthehet p\u00ebr t\u00eb verifikuar zbatimin e atyre rekomandimeve\u00a0brenda afateve t\u00eb caktuara. N\u00eb baz\u00eb t\u00eb rezultateve t\u00eb kontrollit pasues, BMP ka t\u00eb drejt\u00eb\u00a0t\u00eb rishikoj\u00eb vler\u00ebsimin\u00a0e cil\u00ebsis\u00eb p\u00ebr auditorin ose firm\u00ebn. Praktikisht, n\u00ebse nj\u00eb auditor nuk ka realizuar p\u00ebrmir\u00ebsimet e k\u00ebrkuara, nota ose klasifikimi i tij i cil\u00ebsis\u00eb mund t\u00eb ulet, ose mund t\u00eb merren masa t\u00eb tjera. Kjo nxit nj\u00eb\u00a0cik\u00ebl p\u00ebrmir\u00ebsimi t\u00eb vazhduesh\u00ebm, sepse audituesit do t\u00eb ken\u00eb motivim t\u00eb fort\u00eb t\u00eb adresojn\u00eb n\u00eb koh\u00eb \u00e7do mang\u00ebsi t\u00eb evidentuar.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Ndryshime dhe detaje t\u00eb tjera teknike p\u00ebrfshijn\u00eb gjithashtu kufizimet e delegimit t\u00eb detyrave nga BMP \u2013 p.sh. BMP nuk mund t\u00eb delegoj\u00eb vendimmarrjen p\u00ebr kontrollet e cil\u00ebsis\u00eb apo masat disiplinore pa vendim t\u00eb vet, si dhe p\u00ebrmir\u00ebsime n\u00eb sistemin e sanksioneve, por p\u00ebr q\u00ebllime praktike fokusohemi te pikat kryesore m\u00eb sip\u00ebr<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">Si ndikon kjo rregullore te kompanit\u00eb dhe klient\u00ebt?<\/h2>\n\n\n\n<p>P\u00ebr kompanit\u00eb e audituara, sidomos ato q\u00eb jan\u00eb nj\u00ebsi me interes publik (p.sh. banka, kompani t\u00eb listuara, institucione financiare, nd\u00ebrmarrje t\u00eb m\u00ebdha), rregullorja e re pritet t\u00eb ket\u00eb\u00a0ndikim pozitiv\u00a0n\u00eb sigurimin e nj\u00eb auditimi me cil\u00ebsi m\u00eb t\u00eb lart\u00eb. Ja \u00e7far\u00eb do t\u00eb thot\u00eb kjo n\u00eb praktik\u00eb p\u00ebr bizneset:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Auditime m\u00eb cil\u00ebsore dhe m\u00eb t\u00eb besueshme<\/strong><\/h3>\n\n\n\n<p>Me rregullat e reja, auditor\u00ebt tuaj do t\u00eb ndjekin procedura m\u00eb rigoroze p\u00ebr kontrollin e cil\u00ebsis\u00eb \u2013 si brenda firm\u00ebs s\u00eb tyre, ashtu edhe nga inspektimet e BMP-s\u00eb. Kjo pritet t\u00eb ndikoj\u00eb q\u00eb raportet e auditimit t\u00eb jen\u00eb m\u00eb t\u00eb besueshme. Si rezultat,\u00a0pal\u00ebt e treta\u00a0q\u00eb lexojn\u00eb pasqyrat tuaja financiare (investitor\u00eb, banka, rregullator\u00eb) do ken\u00eb m\u00eb shum\u00eb besim tek to, duke ulur koston e pasiguris\u00eb financiare.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>M\u00eb shum\u00eb fokus te\u00a0p\u00ebrputhshm\u00ebria dhe etika<\/strong><\/h3>\n\n\n\n<p>Auditori juaj do t\u00eb investigoj\u00eb me kujdes \u00e7do konflikt interesi apo sh\u00ebrbim tjet\u00ebr q\u00eb mund t\u00eb cenoj\u00eb pavar\u00ebsin\u00eb. Kjo mund t\u00eb n\u00ebnkuptoj\u00eb q\u00eb kompanis\u00eb tuaj mund t\u2019i k\u00ebrkohet informacion shtes\u00eb gjat\u00eb pranimit t\u00eb auditimit (p.sh. lista e sh\u00ebrbimeve t\u00eb tjera konsulente q\u00eb merrni nga audituesi, p\u00ebr t\u00eb siguruar se nuk ka shkelje t\u00eb kufizimeve). Gjithashtu, n\u00ebse gjat\u00eb auditimit zbulohen\u00a0parregullsi apo shkeljen\u00eb kompanin\u00eb tuaj, rregullorja detyron auditorin t\u2019i trajtoj\u00eb ato me seriozitetin e duhur. Kjo rrit nd\u00ebrgjegj\u00ebsimin e menaxhmentit p\u00ebr t\u00eb korrigjuar probleme si dob\u00ebsi kontrollesh t\u00eb brendshme, shkelje ligjore, etj., pasi dihet q\u00eb edhe BMP mund t\u00eb k\u00ebrkoj\u00eb llogari mbi k\u00ebto \u00e7\u00ebshtje.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Raport auditimi m\u00eb informativ<\/strong><\/h3>\n\n\n\n<p>Ju si kompani do t\u00eb merrni nj\u00eb\u00a0raport auditimi t\u00eb p\u00ebrmir\u00ebsuar\u00a0n\u00eb fund t\u00eb procesit. P\u00ebr shembull, n\u00ebse jeni shoq\u00ebri e madhe, raporti i auditimit do t\u00eb p\u00ebrfshij\u00eb gjer\u00ebsisht \u00e7\u00ebshtjet kryesore t\u00eb auditimit, trajtimin e \u00e7\u00ebshtjeve t\u00eb\u00a0q\u00ebndrueshm\u00ebris\u00eb\u00a0(n\u00ebse aplikohet assurance p\u00ebr to) dhe deklarime mbi pavar\u00ebsin\u00eb e auditorit, n\u00eb p\u00ebrputhje me k\u00ebrkesat e reja. K\u00ebto informacione i b\u00ebjn\u00eb\u00a0raportet financiare dhe jo-financiare\u00a0t\u00eb kompanis\u00eb suaj m\u00eb transparente. Investitor\u00ebt dhe publiku do t\u00eb kuptojn\u00eb m\u00eb mir\u00eb \u00e7far\u00eb \u00ebsht\u00eb vler\u00ebsuar dhe garantuar nga auditori.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Kalimi te auditor\u00eb t\u00eb rinj b\u00ebhet m\u00eb i leht\u00eb<\/strong><\/h3>\n\n\n\n<p>N\u00ebse p\u00ebr ndonj\u00eb arsye vendosni t\u00eb nd\u00ebrroni auditorin gjat\u00eb procesit (ndodh rrall\u00eb, por jo e pamundur), rregullorja ju mbron q\u00eb\u00a0puna e b\u00ebr\u00eb t\u00eb mos humbas\u00eb. Auditori i vjet\u00ebr detyrohet t\u00eb ndaj\u00eb gjith\u00eb dokumentacionin me auditorin e ri, k\u00ebshtu q\u00eb kompania juaj nuk do t\u00eb duhet t\u00eb rip\u00ebrs\u00ebris\u00eb nga fillimi \u00e7do gj\u00eb. Kjo\u00a0kursen koh\u00eb dhe kosto, duke siguruar nj\u00eb tranzicion t\u00eb rregullt dhe pa rrezik p\u00ebr cil\u00ebsin\u00eb e auditimit.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>P\u00ebrgatituni p\u00ebr auditimin e\u00a0raporteve t\u00eb q\u00ebndrueshm\u00ebris\u00eb<\/strong><\/h3>\n\n\n\n<p>N\u00ebse jeni nj\u00eb kompani e madhe q\u00eb n\u00eb t\u00eb ardhmen do t\u00eb raportoni mbi q\u00ebndrueshm\u00ebrin\u00eb (ambientin, \u00e7\u00ebshtjet sociale, qeverisjen), dijeni se\u00a0nga viti 2026\u20132027 pritet t\u00eb filloj\u00eb zbatimi\u00a0i k\u00ebtyre k\u00ebrkesave edhe n\u00eb Shqip\u00ebri, dhe deri n\u00eb fund t\u00eb vitit 2028 BMP do t\u00eb ket\u00eb ngritur mekanizmat p\u00ebr kontrollin e cil\u00ebsis\u00eb edhe mbi k\u00ebto angazhime. Kjo do t\u00eb thot\u00eb q\u00eb, kur t\u00eb vij\u00eb koha, raporti juaj i q\u00ebndrueshm\u00ebris\u00eb do t\u2019i n\u00ebnshtrohet nj\u00eb\u00a0sigurimi (assurance) nga auditor\u00eb t\u00eb licencuar\u00a0dhe mbik\u00ebqyrur nga BMP, ashtu si\u00e7 ndodh me pasqyrat financiare. P\u00ebr ju si biznes, kjo \u00ebsht\u00eb nj\u00eb shtys\u00eb p\u00ebr t\u2019u\u00a0p\u00ebrgatitur her\u00ebt: t\u00eb siguroni sisteme t\u00eb mbledhjes s\u00eb t\u00eb dh\u00ebnave ESG dhe procese raportimi t\u00eb besueshme, pasi edhe ato do t\u00eb vler\u00ebsohen me kujdes nga auditor\u00ebt e jasht\u00ebm.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>N\u00eb p\u00ebrgjith\u00ebsi, p\u00ebr bizneset e ndershme dhe transparente, k\u00ebto ndryshime sjellin\u00a0vler\u00eb t\u00eb shtuar, sepse rrisin cil\u00ebsin\u00eb e sh\u00ebrbimit t\u00eb auditimit q\u00eb ju merrni. Nj\u00eb auditim m\u00eb cil\u00ebsor mund t\u00eb zbuloj\u00eb dob\u00ebsi ose gabime q\u00eb ju mund t\u2019i korrigjoni, dhe jep siguri m\u00eb t\u00eb madhe tek partner\u00ebt tuaj se informacionet financiare (dhe s\u00eb shpejti edhe ato t\u00eb q\u00ebndrueshm\u00ebris\u00eb) jan\u00eb t\u00eb sakta. Sigurisht, duhet t\u00eb kini parasysh q\u00eb auditor\u00ebt mund t\u00eb b\u00ebhen disi m\u00eb\u00a0k\u00ebrkues dhe procedural\u00eb\u00a0n\u00eb pun\u00ebn e tyre (p.sh. mund t\u00eb k\u00ebrkojn\u00eb dokumentacion shtes\u00eb, t\u00eb b\u00ebjn\u00eb m\u00eb shum\u00eb pyetje, apo t\u00eb kalojn\u00eb m\u00eb shum\u00eb koh\u00eb n\u00eb testime), por kjo b\u00ebhet p\u00ebr t\u00eb p\u00ebrmbushur standardet e reja dhe \u00ebsht\u00eb n\u00eb interesin afatgjat\u00eb t\u00eb kompanis\u00eb suaj.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">\u00c7far\u00eb duhet t\u00eb ken\u00eb parasysh audituesit ligjor\u00eb?<\/h2>\n\n\n\n<p>Rregullorja e re prek drejtp\u00ebrdrejt\u00a0audituesit ligjor\u00eb dhe firmat e auditimit, duke u imponuar k\u00ebrkesa shtes\u00eb dhe duke ndryshuar m\u00ebnyr\u00ebn si planifikojn\u00eb e dokumentojn\u00eb pun\u00ebn. Disa pika ky\u00e7e p\u00ebr profesionist\u00ebt:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Implementimi i sistemit t\u00eb ri t\u00eb cil\u00ebsis\u00eb<\/strong><\/h3>\n\n\n\n<p>Audituesit dhe sidomos firmat e m\u00ebdha duhet t\u00eb\u00a0rishikojn\u00eb manualet e tyre t\u00eb cil\u00ebsis\u00eb\u00a0n\u00eb p\u00ebrputhje me rregulloren e re. K\u00ebrkohet ngritja e nj\u00eb\u00a0sistemi t\u00eb brendsh\u00ebm t\u00eb menaxhimit t\u00eb cil\u00ebsis\u00eb\u00a0q\u00eb plot\u00ebson nenet e ligjit dhe standardet nd\u00ebrkomb\u00ebtare. N\u00eb praktik\u00eb, kjo n\u00ebnkupton p.sh. hartimin e politikave t\u00eb reja p\u00ebr kontrollin e cil\u00ebsis\u00eb, em\u00ebrimin e personave p\u00ebrgjegj\u00ebs p\u00ebr monitorimin e sistemit, kryerjen e\u00a0<em>risk assessment<\/em>-it vjetor p\u00ebr cil\u00ebsin\u00eb e auditimeve n\u00eb firm\u00eb, etj. Firmat do t\u00eb duhet t\u00eb demonstrojn\u00eb para BMP-s\u00eb se ky sistem funksionon (mund\u00ebsisht me evidenca se po zbatohen ISQM 1 dhe ISQM 2).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Dokumentimi i pavar\u00ebsis\u00eb dhe pranimit t\u00eb klientit<\/strong><\/h3>\n\n\n\n<p>Duhet shtuar v\u00ebmendja tek\u00a0dokumentet e pranimit t\u00eb klientit (engagement acceptance). Rregullorja k\u00ebrkon q\u00eb auditor\u00ebt\u00a0t\u00eb dokumentojn\u00eb formalisht\u00a0vler\u00ebsimin e pajtueshm\u00ebris\u00eb me k\u00ebrkesat e nenit 33 t\u00eb ligjit (neni q\u00eb flet p\u00ebr pavar\u00ebsin\u00eb) dhe nenit 8 t\u00eb rregullores s\u00eb re. Kjo p\u00ebrfshin listimin e \u00e7do k\u00ebrc\u00ebnimi ndaj pavar\u00ebsis\u00eb dhe masat mbrojt\u00ebse t\u00eb marra. Audituesit do t\u00eb duhet t\u00eb mbajn\u00eb dosje me\u00a0<em>checklist<\/em>-a a formular\u00eb specifik\u00eb p\u00ebr k\u00ebt\u00eb q\u00ebllim, sepse n\u00eb nj\u00eb inspektim cil\u00ebsie BMP mund t\u2019i k\u00ebrkoj\u00eb provat e k\u00ebtyre vler\u00ebsimeve. Gjithashtu, auditor\u00ebt duhet t\u00eb sigurohen q\u00eb kan\u00eb kapacitetet dhe stafin e duhur p\u00ebrpara se t\u00eb marrin nj\u00eb klient \u2013 kjo mund t\u2019i nxis\u00eb firmat t\u00eb specializohen dhe t\u00eb\u00a0mos marrin pun\u00eb jasht\u00eb kapacitetit\u00a0s\u00eb tyre, p\u00ebr t\u00eb shmangur probleme n\u00eb inspektime.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>P\u00ebrdit\u00ebsimi i raporteve t\u00eb auditimit<\/strong><\/h3>\n\n\n\n<p>Audituesit do t\u00eb duhet t\u00eb\u00a0p\u00ebrshtatin formatin dhe p\u00ebrmbajtjen\u00a0e raporteve t\u00eb tyre sipas k\u00ebrkesave t\u00eb reja. P\u00ebr shembull, n\u00eb raportet e auditimit t\u00eb pasqyrave financiare vjetore mund t\u00eb duhet t\u00eb shtojn\u00eb referenca mbi n\u00ebse audituesi \u00ebsht\u00eb i licencuar p\u00ebr sigurimin e raportimit t\u00eb q\u00ebndrueshm\u00ebris\u00eb (nj\u00eb k\u00ebrkes\u00eb e re ligjore e vitit 2024), ose t\u00eb japin detaje shtes\u00eb sipas ndryshimeve standardeve ISA. P\u00ebr raportet e assurance t\u00eb q\u00ebndrueshm\u00ebris\u00eb, auditor\u00ebt do t\u00eb hartojn\u00eb modele raportesh t\u00eb reja, duke ndjekur standardet ISAE\/ISA p\u00ebr sigurin\u00eb e informacionit jo-financiar. Rekomandohet q\u00eb audituesit t\u00eb ndjekin udh\u00ebzimet e IFAC dhe\u00a0IEKA\u00a0(Instituti i Ekspert\u00ebve Kontab\u00ebl t\u00eb Autorizuar) n\u00eb lidhje me k\u00ebto raporte, pasi pritet q\u00eb IEKA t\u00eb ofroj\u00eb trajnime a modele standarde. Nj\u00eb raport i p\u00ebrgatitur si duhet jo vet\u00ebm plot\u00ebson detyrimet, por edhe mbron vet\u00eb auditorin n\u00eb rast shqyrtimi nga BMP.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Respektimi i afateve dhe detyrimeve t\u00eb reja<\/strong><\/h3>\n\n\n\n<p>Sipas dispozitave kalimtare, audituesit duhet t\u2019i kushtojn\u00eb v\u00ebmendje disa afateve t\u00eb r\u00ebnd\u00ebsishme: (a)\u00a0Detyrimi i ri p\u00ebr raportim vjetor\u00a0ndaj BMP-s\u00eb. Rregullorja duket se parashikon q\u00eb audituesit t\u00eb dor\u00ebzojn\u00eb informacione vjetore (ndoshta deklarimin e klient\u00ebve, or\u00ebve t\u00eb edukimit kontinual, ose t\u00eb ngjashme) \u2013 kjo do t\u00eb filloj\u00eb\u00a0p\u00ebr her\u00eb t\u00eb par\u00eb m\u00eb 30 janar 2026, prandaj audituesit duhet t\u00eb jen\u00eb gati me k\u00ebto t\u00eb dh\u00ebna n\u00eb fillim t\u00eb vitit 2026. (b)\u00a0Kontrollet e cil\u00ebsis\u00eb n\u00eb proces: n\u00ebse nj\u00eb kontroll cil\u00ebsie nga BMP ka filluar para hyrjes n\u00eb fuqi t\u00eb rregullores s\u00eb re, ai do t\u00eb\u00a0p\u00ebrfundoj\u00eb sipas rregullores s\u00eb vjet\u00ebr nr.7\/2018. Kjo do t\u00eb thot\u00eb q\u00eb p\u00ebr ndonj\u00eb inspektim n\u00eb zhvillim e sip\u00ebr (n\u00ebse ka), auditor\u00ebt t\u00eb ken\u00eb parasysh ende rregullat e vjetra deri n\u00eb mbyllje t\u00eb procesit. (c)\u00a0Afati p\u00ebr kontrollet e cil\u00ebsis\u00eb s\u00eb angazhimeve t\u00eb q\u00ebndrueshm\u00ebris\u00eb: BMP nuk do t\u00eb inspektoj\u00eb angazhimet e siguris\u00eb p\u00ebr raportet e q\u00ebndrueshm\u00ebris\u00eb deri pas disa vitesh \u2013 konkretisht, k\u00ebto kontrolle do t\u00eb zbatohen\u00a0p\u00ebr periudhat e raportimit t\u00eb mbyllura m\u00eb 31.12.2028 e n\u00eb vijim. Kjo u jep auditor\u00ebve nj\u00eb dritare kohore p\u00ebr t\u2019u\u00a0trajnuar dhe akredituar\u00a0p\u00ebr k\u00ebt\u00eb fush\u00eb t\u00eb re. Sidoqoft\u00eb, auditor\u00ebt q\u00eb planifikojn\u00eb t\u00eb ofrojn\u00eb sh\u00ebrbime assurance p\u00ebr ESG duhet t\u00eb fillojn\u00eb\u00a0q\u00eb tani\u00a0t\u00eb familjarizohen me standardet p\u00ebrkat\u00ebse (ISAE 3000, standardet e EFRAG p\u00ebr raportimin e q\u00ebndrueshm\u00ebris\u00eb, etj.) dhe t\u00eb sigurohen se e marrin\u00a0licencimin e nevojsh\u00ebmkur t\u00eb vij\u00eb koha (ligji tashm\u00eb e ka parashikuar q\u00eb do t\u00eb ket\u00eb nj\u00eb regjist\u00ebr apo miratim specifik p\u00ebr auditor\u00ebt e k\u00ebtyre raporteve).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Bashk\u00ebpunimi me BMP-n\u00eb dhe IEKA-n\u00eb<\/strong><\/h3>\n\n\n\n<p>Me rregulloren e re, BMP thekson disa aspekte t\u00eb\u00a0mbik\u00ebqyrjes publike q\u00eb nuk delegohen\u00a0diku tjet\u00ebr, pra do t\u2019i mbaj\u00eb vet\u00eb n\u00ebn kontroll p.sh. inspektimet e cil\u00ebsis\u00eb dhe masat disiplinore. Kjo n\u00ebnkupton nj\u00eb\u00a0komunikim m\u00eb t\u00eb shpesht\u00eb dhe formal\u00a0me BMP-n\u00eb. Audituesit duhet t\u00eb p\u00ebrgjigjen me kujdes ndaj k\u00ebrkesave t\u00eb BMP-s\u00eb, t\u2019u p\u00ebrgjigjen shkresave brenda afateve dhe t\u00eb mbajn\u00eb nj\u00eb q\u00ebndrim proaktiv n\u00eb p\u00ebrmir\u00ebsimin e \u00e7\u00ebshtjeve t\u00eb ngritura. Nga ana tjet\u00ebr, roli i\u00a0IEKA\u00a0(si organizata profesionale) mbetet i r\u00ebnd\u00ebsish\u00ebm n\u00eb trajnimin dhe asistimin e an\u00ebtar\u00ebve p\u00ebr t\u00eb zbatuar k\u00ebto rregulla. Rregullorja zbatohet edhe mbi organizat\u00ebn profesionale t\u00eb audituesve ligjor\u00eb, q\u00eb do t\u00eb thot\u00eb se IEKA vet\u00eb do t\u00eb jet\u00eb objekt mbik\u00ebqyrjeje nga BMP p\u00ebr m\u00ebnyr\u00ebn si e menaxhon, fjala vjen, skem\u00ebn e kontrollit t\u00eb cil\u00ebsis\u00eb q\u00eb ajo organizon p\u00ebr an\u00ebtar\u00ebt e vet ose procesin e edukimit t\u00eb vijuesh\u00ebm. Audituesit duhet t\u00eb presin udh\u00ebzime nga IEKA lidhur me implementimin praktik t\u00eb rregullores s\u00eb re dhe t\u00eb marrin pjes\u00eb n\u00eb \u00e7do trajnim a seminar q\u00eb do t\u00eb organizohet mbi k\u00ebt\u00eb tem\u00eb.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>N\u00eb p\u00ebrgjith\u00ebsi,\u00a0p\u00ebrgatitja\u00a0\u00ebsht\u00eb \u00e7el\u00ebsi. Audituesit q\u00eb veprojn\u00eb n\u00eb p\u00ebrputhje me standardet nd\u00ebrkomb\u00ebtare do t\u2019i mir\u00ebpresin k\u00ebto ndryshime, pasi rregullorja e re thjesht institucionalizon praktikat e mira profesionale. Mund t\u00eb ket\u00eb nj\u00eb\u00a0rritje t\u00eb ngarkes\u00ebs administrative\u00a0afatshkurt\u00ebr (p.sh. plot\u00ebsimi i dokumentacionit shtes\u00eb, hartimi i politikave t\u00eb reja t\u00eb brendshme), por n\u00eb afatgjat\u00eb kjo konsolidon\u00a0cil\u00ebsin\u00eb dhe reputacionin\u00a0e profesionit. P\u00ebr audituesit q\u00eb deri tani kan\u00eb qen\u00eb m\u00eb pak rigoroz\u00eb, rregullorja e re p\u00ebrb\u00ebn nj\u00eb\u00a0thirrje p\u00ebr t\u00eb ngritur nivelin\u00a0\u2013 BMP do t\u00eb monitoroj\u00eb nga af\u00ebr, dhe mosp\u00ebrmbushja e k\u00ebrkesave t\u00eb reja mund t\u00eb sjell\u00eb penalitete apo masa disiplinore.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">Hyrja n\u00eb fuqi dhe hapat n\u00eb vazhdim<\/h2>\n\n\n\n<p>Rregullorja e re ende\u00a0nuk ka hyr\u00eb formalisht n\u00eb fuqi\u00a0n\u00eb momentin e publikimit t\u00eb k\u00ebtij blogu. Sipas vendimit t\u00eb BMP-s\u00eb, akti hyn n\u00eb fuqi\u00a0pas botimit n\u00eb Fletoren Zyrtare. Kjo pritet t\u00eb ndodh\u00eb s\u00eb shpejti, duke qen\u00eb se vendimi \u00ebsht\u00eb marr\u00eb m\u00eb 30 shtator 2025. Pas botimit zyrtar, t\u00eb gjitha dispozitat e reja do t\u00eb jen\u00eb ligj\u00ebrisht t\u00eb zbatueshme.<\/p>\n\n\n\n<p>Si\u00a0p\u00ebrmbledhje, k\u00ebto jan\u00eb\u00a0pikat kohore kryesore\u00a0q\u00eb duhen mbajtur parasysh:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>30.09.2025<\/strong><\/h3>\n\n\n\n<p>Data e miratimit t\u00eb rregullores nga BMP (Vendim nr. 44, 2025). Q\u00eb nga kjo dat\u00eb, rregullorja e vjet\u00ebr e vitit 2018 konsiderohet e shfuqizuar (me efekt nga hyrja n\u00eb fuqi e s\u00eb res\u00eb).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Botimi n\u00eb Fletoren Zyrtare (pritshm\u00ebri: Tetor 2025)<\/strong><\/h3>\n\n\n\n<p>Rregullorja e re merr fuqi ligjore brenda 15 dit\u00ebve pas botimit zyrtar. Firmat e auditimit duhet, pra,\u00a0t\u00eb fillojn\u00eb menj\u00ebher\u00eb p\u00ebrshtatjen\u00a0me k\u00ebrkesat e saj, pasi inspektimet e BMP-s\u00eb n\u00eb vijim do t\u00eb zhvillohen mbi baz\u00ebn e k\u00ebtij akti.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Janar 2026<\/strong><\/h3>\n\n\n\n<p>Dor\u00ebzimi i par\u00eb i informacionit vjetor nga audituesit n\u00eb BMP (m\u00eb 30 Janar 2026) sipas detyrimit t\u00eb ri. Audituesit do t\u00eb raportojn\u00eb ndoshta t\u00eb dh\u00ebna p\u00ebr vitin 2025 (kjo mbetet t\u00eb sakt\u00ebsohet me udh\u00ebzim p\u00ebrkat\u00ebs, por data \u00ebsht\u00eb n\u00eb rregullore).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2026\u20132027<\/strong><\/h3>\n\n\n\n<p>Audituesit dhe firmat audituese vijojn\u00eb ofrimin e sh\u00ebrbimeve t\u00eb sigurimit p\u00ebr raportet e q\u00ebndrueshm\u00ebris\u00eb (p\u00ebr ato kompani q\u00eb zgjedhin ose detyrohen nga grupet nd\u00ebrkomb\u00ebtare),\u00a0por BMP-ja nuk do t\u2019i inspektoj\u00eb ende k\u00ebto angazhime deri pas 2028. Ky \u00ebsht\u00eb momenti p\u00ebr t\u2019u b\u00ebr\u00eb gati: t\u00eb trajnohen njer\u00ebz, t\u00eb p\u00ebrvet\u00ebsohen standardet ESG, dhe t\u00eb zhvillohen metodologjit\u00eb e brendshme p\u00ebr k\u00ebto sh\u00ebrbime.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Pas vitit 2028<\/strong>\u00a0<\/h3>\n\n\n\n<p>BMP do t\u00eb zgjeroj\u00eb zyrtarisht inspektimet e saj t\u00eb cil\u00ebsis\u00eb edhe tek\u00a0angazhimet e siguris\u00eb p\u00ebr q\u00ebndrueshm\u00ebrin\u00eb, duke nisur me raportet e vitit financiar 2028 e n\u00eb vazhdim. Kjo p\u00ebrkon me pritshm\u00ebrin\u00eb se raportimi i q\u00ebndrueshm\u00ebris\u00eb do t\u00eb jet\u00eb b\u00ebr\u00eb i detyruesh\u00ebm edhe n\u00eb Shqip\u00ebri (ndoshta fillimisht p\u00ebr kompanit\u00eb e interesit publik m\u00eb t\u00eb m\u00ebdha, n\u00eb linj\u00eb me direktivat e BE). Nga ky moment, auditor\u00ebt do t\u00eb ken\u00eb dy fusha kryesore n\u00ebn mbik\u00ebqyrje: auditimet financiare dhe sigurimet jo-financiare.<\/p>\n\n\n\n<p>\u00a0P\u00ebrve\u00e7 vet\u00eb rregullores, pritet q\u00eb\u00a0BMP\u00a0t\u00eb l\u00ebshoj\u00eb udh\u00ebzime apo manuale p\u00ebr zbatimin praktik. Gjithashtu, IEKA dhe organizma t\u00eb tjer\u00eb mund t\u00eb nxjerrin\u00a0guidelines\u00a0p\u00ebr an\u00ebtar\u00ebt e vet lidhur me plot\u00ebsimin e k\u00ebrkesave (sidomos p\u00ebr sistemet e cil\u00ebsis\u00eb dhe formatet e reja t\u00eb raporteve). Audituesit dhe firmat duhet t\u00eb q\u00ebndrojn\u00eb vigjilent\u00eb ndaj k\u00ebtyre njoftimeve.<\/p>\n\n\n\n<p>Nga ana tjet\u00ebr,\u00a0kompanit\u00eb e audituara\u00a0do t\u00eb p\u00ebrfitojn\u00eb duke u informuar edhe ato: nj\u00eb ide e mir\u00eb do t\u00eb ishte q\u00eb drejtuesit financiar\u00eb (CFO) ose an\u00ebtar\u00ebt e komiteteve t\u00eb auditimit t\u00eb lexojn\u00eb p\u00ebrmbledhjen e rregullores  p\u00ebr t\u00eb kuptuar \u00e7far\u00eb t\u00eb presin nga auditor\u00ebt e tyre. Disa kompani mund t\u00eb duhet t\u00eb\u00a0p\u00ebrdit\u00ebsojn\u00eb marr\u00ebveshjet e angazhimit (engagement letters)\u00a0me auditor\u00ebt p\u00ebr t\u2019i p\u00ebrshtatur me termat e rinj (p.sh. mund t\u00eb shtohet klauzola e ndarjes s\u00eb informacionit n\u00eb rast nd\u00ebrprerjeje kontrate, etj.).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">P\u00ebrfundim<\/h2>\n\n\n\n<p>Rregullorja e re e BMP-s\u00eb\u00a0p\u00ebr kontrollin e cil\u00ebsis\u00eb sh\u00ebnon nj\u00eb hap t\u00eb r\u00ebnd\u00ebsish\u00ebm drejt forcimit t\u00eb\u00a0infrastruktur\u00ebs s\u00eb auditimit\u00a0n\u00eb Shqip\u00ebri. Duke p\u00ebrmbledhur, ajo\u00a0p\u00ebrmir\u00ebson kuadrin ekzistues\u00a0duke sjell\u00eb rregulla m\u00eb t\u00eb qarta,\u00a0zgjeron fush\u00ebn\u00a0e mbik\u00ebqyrjes mbi fusha t\u00eb reja si auditimi i q\u00ebndrueshm\u00ebris\u00eb, dhe\u00a0rrit k\u00ebrkesat profesionale\u00a0ndaj audituesve p\u00ebr t\u00eb ruajtur pavar\u00ebsin\u00eb, p\u00ebr t\u00eb menaxhuar cil\u00ebsin\u00eb e pun\u00ebs s\u00eb tyre dhe p\u00ebr t\u00eb komunikuar m\u00eb mir\u00eb me interespal\u00ebt. K\u00ebto ndryshime jan\u00eb p\u00ebrgjigje direkte ndaj\u00a0zhvillimeve ligjore dhe tregtare\u00a0\u2013 nga nj\u00ebra an\u00eb, p\u00ebrafrimi me standardet e BE-s\u00eb dhe nga ana tjet\u00ebr evolucioni i vet\u00eb profesionit t\u00eb auditimit n\u00eb nj\u00eb bot\u00eb me k\u00ebrkesa gjithnj\u00eb e m\u00eb komplekse.<\/p>\n\n\n\n<p>P\u00ebr\u00a0bizneset dhe publikun, ky zhvillim duhet pritur pozitivisht: auditimet m\u00eb cil\u00ebsore dhe t\u00eb mbik\u00ebqyrura rrept\u00ebsisht do t\u00eb thon\u00eb\u00a0llogari m\u00eb t\u00eb sakta, transparenc\u00eb m\u00eb e madhe\u00a0financiare dhe nj\u00eb nivel m\u00eb i lart\u00eb sigurie n\u00eb treg. P\u00ebr\u00a0audituesit, rregullorja pa dyshim sjell sfida n\u00eb implementim, por n\u00eb thelb i ndihmon ata t\u00eb p\u00ebrmir\u00ebsojn\u00eb praktikat e tyre, t\u00eb rrisin cil\u00ebsin\u00eb dhe t\u00eb jen\u00eb n\u00eb nj\u00eb nivel me koleg\u00ebt e tyre n\u00eb Europ\u00eb.<\/p>\n\n\n\n<p>Si \u00e7do ndryshim i r\u00ebnd\u00ebsish\u00ebm rregullator, suksesi i k\u00ebsaj rregulloreje varet nga\u00a0zbatimi. N\u00eb muajt dhe vitet n\u00eb vijim, do t\u00eb shohim BMP-n\u00eb duke e zbatuar n\u00eb terren \u2013 me inspektime, raporte vler\u00ebsimi dhe (n\u00ebse duhet) masa disiplinore. Gjithashtu, do t\u00eb shohim auditor\u00ebt q\u00eb adoptojn\u00eb politikat e reja t\u00eb cil\u00ebsis\u00eb dhe bizneset q\u00eb p\u00ebrfitojn\u00eb nga nj\u00eb auditim m\u00eb i strukturuar.<\/p>\n\n\n\n<p>N\u00eb p\u00ebrfundim,\u00a0mesazhi kryesor\u00a0\u00ebsht\u00eb:\u00a0cil\u00ebsia n\u00eb auditim po fuqizohet. Rregullorja e re garanton q\u00eb kontrollet e cil\u00ebsis\u00eb nuk jan\u00eb thjesht nj\u00eb formalitet, por nj\u00eb proces i mir\u00ebfillt\u00eb q\u00eb sjell vler\u00eb p\u00ebr ekonomin\u00eb. T\u00eb gjith\u00eb aktor\u00ebt \u2013 auditues, kompani, rregullator\u00eb dhe publik \u2013 kan\u00eb interesa t\u00eb p\u00ebrbashk\u00ebta n\u00eb rritjen e besueshm\u00ebris\u00eb s\u00eb raportimit financiar. Kjo iniciativ\u00eb e re nga Bordi i Mbik\u00ebqyrjes Publike \u00ebsht\u00eb nj\u00eb hap konkret n\u00eb k\u00ebt\u00eb drejtim, duke konsoliduar\u00a0besimin n\u00eb profesionin e auditimit\u00a0dhe n\u00eb informacionin financiar e jo-financiar q\u00eb i ofrohet publikut.<\/p>\n\n\n\n<p>Scarica<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2025\/10\/vendim-2025-09-30-44-1.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incorporamento di vendim-2025-09-30-44-1.\"><\/object><a id=\"wp-block-file--media-511f8feb-584e-4fe1-96c3-f206617b331a\" href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2025\/10\/vendim-2025-09-30-44-1.pdf\">vendim-2025-09-30-44-1<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2025\/10\/vendim-2025-09-30-44-1.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-511f8feb-584e-4fe1-96c3-f206617b331a\">Scarica<\/a><\/div>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #ffffff ;background-color: #000014 ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #ffffff ;\"  >Hai qualche domanda?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Non esitare a <a href=\"https:\/\/alprofitconsult.al\/it\/contact\/\" target=\"_self\">contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Rregullorja e re e Bordit t\u00eb Mbik\u00ebqyrjes Publike 2025 sjell ndryshime thelb\u00ebsore p\u00ebr audituesit ligjor\u00eb dhe bizneset. Zbuloni si ndikon te cil\u00ebsia e auditimit, pavar\u00ebsia, raportimi i q\u00ebndrueshm\u00ebris\u00eb dhe transparenca financiare.<\/p>","protected":false},"author":1,"featured_media":23289,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[61,344],"tags":[600,133,719,118,157],"class_list":["post-23285","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance-accounting","category-formate-udhezime","tag-auditimi","tag-auditues-ligjor","tag-bmp","tag-ieka","tag-rregullore"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Rregullorja e re e Bordit t\u00eb Mbik\u00ebqyrjes Publike \u2013 \u00c7far\u00eb ndryshon p\u00ebr audituesit ligjor\u00eb dhe bizneset? - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alprofitconsult.al\/it\/rregullorja-e-re-e-bordit-te-mbikeqyrjes-publike-cfare-ndryshon-per-audituesit-ligjore-dhe-bizneset\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rregullorja e re e Bordit t\u00eb Mbik\u00ebqyrjes Publike \u2013 \u00c7far\u00eb ndryshon p\u00ebr audituesit ligjor\u00eb dhe bizneset? - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Rregullorja e re e Bordit t\u00eb Mbik\u00ebqyrjes Publike 2025 sjell ndryshime thelb\u00ebsore p\u00ebr audituesit ligjor\u00eb dhe bizneset. 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