Sub-legal basis

Decision of the Council of Ministers no. 786, dated 09.11.2016 “On the procedures for the selection and dismissal of members, as well as the rules for the organization and functioning of the Public Oversight Board.”
Regulation “On the procedures and rules for the collection of revenues of the Public Oversight Board.”
Regulation no. 2, dated 22.02.2018, “On the functioning of the Professional Competence Examination Commission and the oversight of the testing process for candidates for statutory auditor and certified accountant of the Public Oversight Board,” as amended.
Rregullore “Për investigimin dhe procedurat për marrjen e masave disiplinore”.
Regulation no. 6, dated 31.05.2018, “On testing procedures and the evaluation system in the professional competence examination of candidates for statutory auditor and certified accountant,” as amended.

Rregullore “Për procedurat e kryerjes së kontrollit të sigurimit të cilësisë, organizimin dhe funksionimin e sistemit për sigurimin e cilësisë të audituesve ligjorë dhe të shoqërive të auditimit”.
Regulation no. 9, dated 27.02.2019, “On the regulation and oversight of the functioning of the profession of Certified Accountant and their professional organizations,” as amended.
Rregullore “Për organizimin dhe funksionimin e komitetit të regjistrimit dhe përditësimin e regjistrit publik”
Rregullore “Për bashkëpunimin dhe shkëmbimin e informacionit ndërinstitucional brenda dhe jashtë vendit”.
Regulation no. 12, dated 02.07.2020, “On the due diligence and enhanced vigilance measures by entities under the law on the prevention of money laundering and financing of terrorism.”
Decision no. 6, dated 20.04.2018, “Registration for the 2018 examination session.”
Decision no. 47, dated 04.08.2020, “Certificates issued by the Public Oversight Board.”
Decision of the Council of Ministers no. 17, dated 16.01.2019, “On the designation of other state-owned or private companies important to the public interest, due to the nature of their business, size, or number of employees.”
Decision no. 453, dated 26.07.2023, “On certain amendments to Decision no. 17, dated 16.01.2019, of the Council of Ministers, ‘On the designation of other state-owned or private companies important to the public interest, due to the nature of their business, size, or number of employees.’”
Decision no. 19, dated 19.03.2021, “On the organization and functioning of testing for the fulfillment of continuing professional education hours for Certified Accountants for the period 2014–2019.”

Sub-legal basis

Decision of the Council of Ministers no. 786, dated 09.11.2016 “On the procedures for the selection and dismissal of members, as well as the rules for the organization and functioning of the Public Oversight Board.”

Regulation “On the procedures and rules for the collection of revenues of the Public Oversight Board.”

Regulation no. 2, dated 22.02.2018, “On the functioning of the Professional Competence Examination Commission and the oversight of the testing process for candidates for statutory auditor and certified accountant of the Public Oversight Board,” as amended.

Rregullore “Për investigimin dhe procedurat për marrjen e masave disiplinore”.

Regulation no. 6, dated 31.05.2018, “On testing procedures and the evaluation system in the professional competence examination of candidates for statutory auditor and certified accountant,” as amended.

Rregullore “Për procedurat e kryerjes së kontrollit të sigurimit të cilësisë, organizimin dhe funksionimin e sistemit për sigurimin e cilësisë të audituesve ligjorë dhe të shoqërive të auditimit”.

Regulation no. 9, dated 27.02.2019, “On the regulation and oversight of the functioning of the profession of Certified Accountant and their professional organizations,” as amended.

Rregullore “Për organizimin dhe funksionimin e komitetit të regjistrimit dhe përditësimin e regjistrit publik”

Rregullore “Për bashkëpunimin dhe shkëmbimin e informacionit ndërinstitucional brenda dhe jashtë vendit”.

Regulation no. 12, dated 02.07.2020, “On the due diligence and enhanced vigilance measures by entities under the law on the prevention of money laundering and financing of terrorism.”

Decision no. 6, dated 20.04.2018, “Registration for the 2018 examination session.”

Decision no. 47, dated 04.08.2020, “Certificates issued by the Public Oversight Board.”

Decision of the Council of Ministers no. 17, dated 16.01.2019, “On the designation of other state-owned or private companies important to the public interest, due to the nature of their business, size, or number of employees.”

Decision no. 453, dated 26.07.2023, “On certain amendments to Decision no. 17, dated 16.01.2019, of the Council of Ministers, ‘On the designation of other state-owned or private companies important to the public interest, due to the nature of their business, size, or number of employees.’”

Decision no. 19, dated 19.03.2021, “On the organization and functioning of testing for the fulfillment of continuing professional education hours for Certified Accountants for the period 2014–2019.”