KCFR laws and instructions

2017-09-20 - 07:16

Accounting, Financial Reporting, Audit

Applicable laws and administrative instructions 

 

I. Laws

Title

Link to download

1. Law no. 06/l –032 on Accounting, Financial Reporting and Audit

Click here

 

II. Administrative Instructions

Title

Link to download

1. Administrative Instruction No. 01/2019 on Licencing Statutory Auditors and local and foreign Statutory Audit firms

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2.   Administrative Instruction No. 01/2014 Recognition Criteria for Professional Associations of Accounting/Audit 

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3. Administrative Instruction No. 2018/01 for the Licencing of Local Audit Firms (abolished)  

Click here

4. Administrative Instruction No. 2015/01 for Licencing of Statutory Auditors (abolished) 

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5. Administrative Instruction No. 2012/06 on Investigation and Discipline Procedures 

Click here (Albanian)

6. Administrative Instruction No. 2013/03 on the Indepedence of Auditor  

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7. Administrative Instruction No. 03/2014 on Oversight and Control of the Licenced Porfessional Organizations, Audit Firms and Statutory Auditors 

Click here (Albanian)

8. Administrative Instruction No. 2012/04 Applying IAS, IFRS and ISA and other Requirements in Preparing and Auditing Financail Statements 

Click here (Albanian)

9. Administrative Instruction No. 2012/04 Applying IFRS for medium and small commercial companies

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10. Administrative Instruction No MoF-No. 04/2015 on the Structure and Content of Annual Financial Statements for Small and Medium Enterprises

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11. Administrative Instruction No. 2/ 2013/ MF on the Structure and Content of the Financial Reporting 

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III. Public explanations

Title

Link to download

1. Instruction 02/2016 on the Preparation, Audit and Publication of Financial Statements of Commercial Entities in Kosovo

Click here