The governance structure was established and developed based upon the SCAAK Statute as the highest written act approved by the SCAAK Assembly.
The Assembly is the highest decision-making body of the Society composed by all members who meet the membership criteria. SCAAK Assembly consists of active members Accountants and Auditors.
The Council is a body appointed by the Assembly to oversee the governance of SCAAK on its behalf. SCAAK Council is composed of 7 members, of whom the President, Deputy Chairman and Treasurer are elected.
Committees Function and Responsibilities
SCAAK committees are an integral part of the SCAAK organizational structure. Committees are established for relevant areas in order to support the SCAAK's strategic plan implementation through activities defined in the work plan of each committee. The SCAAK committees function represents a key role in achieving and developing Society’s goals, objectives and activities. SCAAK committees operate under the SCAAK Regulations and Statute.
Behavior and Discipline Committee
Behavior and Discipline Committee is one of the SCAAK's basic committees that sets disciplinary responsibilities of the Society’s members in cases of violations of law provisions, SCAAK Statute and the fundamental principles of the Code of Professional Ethics.
Nomination Committee is responsible for developing the nomination process for members of the committees as well as members of the SCAAK Council. While carrying out the responsibilities set out in the Statute and Regulations, Nomination Committee cooperates closely with the Society’s Council and it reports to the Assembly.
Quality Assurance Committee
The Committee’s purpose and objective is to ensure the public interest protection and to ensure that all SCAAK members provide professional services according to the highest ethical standards and in accordance with the International Federation of Accountants (IFAC) Statement of Membership Obligations (SMO 1) as well as to ensure that these services are in compliance with the Code of Professional Ethics requirements.
Professional Standards Committee
In line with the SCAAK's mission to serve the public interest and its commitment to the Statements Membership Obligations implementation, the Committee provides the oversight of the SCAAK’s guidelines and standards’ adoption, implementation and strengthening. Committee prepares guidelines on the implementation of professional standards related to financial reporting including ISA, IFRS, IPSAS.
Professional Education Committee
The Committee is involved in designing policies for students training and education as well as for education of members after their certification. The Committee promotes effective methods and tools for professional education and it also promotes the requirements and opportunities of the Continuous Professional Development for its members.
The Taxation Subcommittee advises on tax matters based on SCAAK's research and experience of its members employed in accounting, auditing and financial areas. The Subcommittee ensures that SCAAK members have sufficient access to information and have high level of education to provide high-level professional advice on tax matters to their employers, clients and other parties.
Executive Director is Society’s Chief Executive elected by the Council and reports to the President and the Council.
Executive Office Departments are:
Education and Professional Standards Department
It is managed by the Head of Department, overseeing the private sector and public sector certification program as well as the internal auditing program and working closely with all departments and SCAAK Executive Director.
Private sector certification program unit
This unit within the Education and Professional Standards Department aims developing the entire private sector certification program, including courses syllabus development, oversight of the lectures process, and cooperation with the Society’s lecturers.
Internal audit certification program unit
This unit within the Education and Professional Standards Department deals with analysis of specific market needs, both private and public, regarding the internal audit area, preparation of details of the certification program and its update on a periodic basis, training materials development and adaptation for all levels of training.
Public sector certification program unit
The public sector unit focuses on deepening the cooperation with public bodies to establish a sustainable system for achieving public sector policy development, institutional arrangements and effective implementation that will stimulate economic growth within the framework of EU Accession Requirements implementation.
Quality Assurance Department
The purpose of this department is to ensure that SCAAK licensed (statutory) auditors are in compliance with the professional standards required by SCAAK, local legislation and international standards by establishing a quality control system in accordance with SMO-1 and liaising with the Kosovo Council for Financial Reporting and the Central Bank of Kosovo in implementation of the Kosovo Quality Control Review Program in compliance with the Law on Accounting, Financial Reporting and Audit.
Takes care of financial reporting, maintenance of the financial reporting system, reconciliation of cash receipts and payments in the accounting system, and it also bears a monitoring, forecasting and advisory role on budgets.
Legal and Procurement Department
The Legal and Procurement Department is a key part in drafting SCAAK legal documents, regulations, and agreements. This department has a major role in giving legal counseling to the Executive Director and committees assisting in all Society’s major decisions and in updating all procedures. In addition, the Procurement component, through its assessment committees, is responsible for collecting, assessing and approving various bids on services and goods that SCAAK should be supplied with. It also prepares and maintains SCAAK contracts with employees, suppliers, lecturers, etc.
Administration and Human Resources Department
Administration Department’s role is to ensure quality in the administration of all processes and logistics activities of SCAAK that are the result of all departments, committees and Society’s members requests. In addition, Administration Department ensures infrastructure and manages the Society’s assets, takes cares on information systems, and conveys the human resources policies.
The Student Service, as part of the Administration Department, is one of the largest units of the Society as it manages over 7,000 students registered in the Society. The Student Service’s purpose is to take care of each member of the Society by responding to all requests they may have as well as to prepare and maintain procedures and documents relevant to them.
The member service serves as a key point for all requests and information relevant to SCAAK members. The Member Service provides Members with updates on all accounting and audit related news, delivers information on new accounting and auditing standards, changes in standards, laws, calls on job vacancies and bids on accounting and audit services as well as other relevant news for the profession.
Reporting and Communication
Reporting and Communication Office serves as a focal point of all internal and external exchanges of information. The reporting component involves the internal exchange of information between all SCAAK executive office departments and committees; Communication component deals with the exchange of SCAAK external information, which includes the provision of information services to members (via e-mail), maintenance and update of SCAAK website and social network accounts (SCAAK Facebook, LinkedIn, Instagram, Twitter accounts) and SCAAK's relations with the public.