Public Oversight Board, with the status of an independent regulatory authority, was established to carry out public oversight and to ensure that statutory auditors and audit firms are subject to a system that provides assurance of quality. Oversight of the profession of statutory auditors and audit firms is exercised by the Public Oversight Board, both directly—by supervising all statutory auditors and audit firms—and indirectly, through the oversight of the activities of the professional organization of statutory auditors.
The purpose of the public oversight system of statutory auditors and audit firms is to increase assurance that statutory audits are conducted in a transparent, controlled, and diligent environment, serving the public interest.
Responsibilities
- Drafts the rules of operation for the Professional Competence Examination Commission and the Registration Committee of statutory auditors and audit firms, which are submitted for approval to the authorities provided for in this law.
- Oversees, monitors, and evaluates the implementation of procedures for testing and registering statutory auditors and audit firms.
- Approves the format of the public register of statutory auditors and audit firms, registered by the Registration Committee, and supervises compliance with the rules regarding the identification number of statutory auditors in the register.
- Approves the Code of Ethics for statutory auditors and audit firms, prepared and proposed by the professional organization of statutory auditors, and supervises the implementation of the standards of this code.
- Supervises the quality control carried out by the professional organization of statutory auditors.
- Oversees the programs and continuous professional education of statutory auditors.
- Approves the regulations on investigations and procedures for disciplinary measures.
- When deemed necessary, conducts additional investigations of statutory auditors and audit firms.
- Reviews and decides on complaints submitted by candidates regarding their registration.
- Approves and publishes its annual work programs and activity reports.
- Reviews and decides on cases of disciplinary violations within its competence.
- Reviews and decides on other aspects or issues provided for in this law, which fall within the scope of its activities.
- Approves the statutes of professional organizations in the field of accounting and supervises their organization and functioning.
Misioni dhe vizioni
Mission
Increasing assurance in statutory audits carried out in a transparent, controlled, and diligent environment, serving the public interest, and improving the quality of financial reporting.
Strategic Objectives of the POB
- Enhancing public confidence in the quality of financial reporting and creating a transparent and well-supervised environment regarding the services provided by accounting professionals and the role of professional organizations subject to oversight.
- Coordinating activities with all institutions, regulators, and other authorities in order to protect the public interest.
- Coordinating activities with regional and international peer institutions, focusing on improving practices and the oversight system.
Organet drejtuese
Organet drejtuese të Bordit të Mbikëqyrjes Publike
The governing bodies of the Public Oversight Board consist of the Chairperson, the Board Members, the Executive Director, and the supporting structure.
The Board Members are appointed by the Minister of Finance for a 4-year mandate, with the right of reappointment not exceeding two consecutive terms.
Përbërja e Bordit të Mbikqyrjes Publike, miratuar me urdhër të Ministrit të Financave nr. 29/1 , datë 01.12.2021 “PËR EMËRIMIN DHE MANDATIMIN E KRYETARIT DHE ANËTARËVE TË BORDIT TË MBIKËQYRJES PUBLIKE”, është si më poshtë:
- Dritan FINO (Kryetar)
- Adriana BERBERI (Anëtar)
- Luan ABAZI (Anëtar)
- Martin MICI (Anëtar)
- Gjergji DURO (Anëtar)
Struktura organizative dhe mbështetëse
1. Kodi i Etikës
2. Struktura Organizative
3. Struktura mbështetëse
Struktura Mbështetëse funksionon në përputhje me ligjin nr. 10091, datë 5.3.2009 , VKM nr. 786, datë 9.11.2016 dhe kuadri rregullator në fuqi.
Pjesë e strukturës mbështetëse janë komisionet, komitetet dhe personeli i brendshëm që përfshin inspektoret dhe stafin administrativ.
BMP Bank Accounts
BANKA KOMBËTARE TREGTARE (BKT)
Title: Public Oversight Board
Account number: 434003100
IBAN: AL4520511344003100CLOTCLALLI
CREDINS BANK (ALL)
Title: Public Oversight Board
Account number: C0100001025398
IBAN: AL11212115730000000001025398
CREDINS BANK (EUR)
Title: Public Oversight Board
Account number: C0100001025401
IBAN: AL27212115730000000001025401
