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. 01/2020 on Annual Reportings of Microenterprises

Click here

2. Administrative Instruction No. 07/ 2019 on the Structure, Content and Submission of the Annual Financial Reporting 

Click here

3.Administrative Instruction No.02/2019 On the Independence of Statutory Auditors and Auditing Firms

Click here

4. Administrative Instruction No.02/2019 On Licensing Statutory Auditors and Local and Foreign Statutory Auditr Firms

Click here

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

Click here (Albanian)

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

Click here (Albanian)