{"id":19201,"date":"2025-07-10T14:08:48","date_gmt":"2025-07-10T14:08:48","guid":{"rendered":"https:\/\/bmp.al\/?page_id=19201"},"modified":"2025-09-19T10:54:08","modified_gmt":"2025-09-19T10:54:08","slug":"baza-ligjore","status":"publish","type":"page","link":"https:\/\/bmp.al\/en\/baza-ligjore\/","title":{"rendered":"Legal basis"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"19201\" class=\"elementor elementor-19201\">\n\t\t\t\t<div class=\"elementor-element elementor-element-05df50f e-flex e-con-boxed e-con e-parent\" data-id=\"05df50f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ce821a1 elementor-widget elementor-widget-heading\" data-id=\"ce821a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Legal basis<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87af7a3 elementor-widget elementor-widget-spacer\" data-id=\"87af7a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ada1c54 elementor-widget elementor-widget-ova_doc_items\" data-id=\"ada1c54\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;cate&quot;:&quot;baza-ligjore&quot;,&quot;posts_per_page&quot;:5}\" data-widget_type=\"ova_doc_items.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<div class=\"ova-doc-items\">\n\t\t\t<ul class=\"document-list\">\n\t\t\t\t\t\t\t<li class=\"item\">\n\t\t\t\t\t<div class=\"item-wrap\">\n\t\t\t\t\t\t<div class=\"info\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"title\">\n\t\t\t\t\t\t\t\t\t\tLaw no. 10 091, dated 05.03.2009, \u201cOn Statutory Audit, the Organization of the Profession of Statutory Auditor and Certified Accountant\u201d, as amended.\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"#\" title=\"Download files\" class=\"icon\" data-id=\"20825\">\n\t\t\t\t\t\t\t\t<i class=\"gimonticon-download\" aria-hidden=\"true\"><\/i>\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<li class=\"item\">\n\t\t\t\t\t<div class=\"item-wrap\">\n\t\t\t\t\t\t<div class=\"info\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"title\">\n\t\t\t\t\t\t\t\t\t\tLaw no. 126\/2024, dated 19.12.2024, On certain additions and amendments to Law no. 10 091, dated 05.03.2009, \u201cOn Statutory Audit, the Organization of the Profession of Statutory Auditor and Certified Accountant\u201d, as amended.\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"#\" title=\"Download files\" class=\"icon\" data-id=\"20830\">\n\t\t\t\t\t\t\t\t<i class=\"gimonticon-download\" aria-hidden=\"true\"><\/i>\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<li class=\"item\">\n\t\t\t\t\t<div class=\"item-wrap\">\n\t\t\t\t\t\t<div class=\"info\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"title\">\n\t\t\t\t\t\t\t\t\t\tAkt Normativ \u201cP\u00ebr p\u00ebrballimin e pasojave t\u00eb fatkeq\u00ebsis\u00eb natyrore\u201d.\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"#\" title=\"Download files\" class=\"icon\" data-id=\"20833\">\n\t\t\t\t\t\t\t\t<i class=\"gimonticon-download\" aria-hidden=\"true\"><\/i>\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<li class=\"item\">\n\t\t\t\t\t<div class=\"item-wrap\">\n\t\t\t\t\t\t<div class=\"info\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"title\">\n\t\t\t\t\t\t\t\t\t\tLigji nr.97\/2019, dat\u00eb 16.12.2019 p\u00ebr miratimin e aktit normativ, me fuqin\u00eb e ligjit nr. 9 t\u00eb K\u00ebshillit t\u00eb Ministrave, \u201cP\u00ebr p\u00ebrballimin e pasojave t\u00eb fatkeq\u00ebsis\u00eb natyrore\u201d.\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"#\" title=\"Download files\" class=\"icon\" data-id=\"20835\">\n\t\t\t\t\t\t\t\t<i class=\"gimonticon-download\" aria-hidden=\"true\"><\/i>\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<li class=\"item\">\n\t\t\t\t\t<div class=\"item-wrap\">\n\t\t\t\t\t\t<div class=\"info\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"title\">\n\t\t\t\t\t\t\t\t\t\tLigji nr.25\/2018 , dat\u00eb 10.05.2018 \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare\u201d.\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"#\" title=\"Download files\" class=\"icon\" data-id=\"20837\">\n\t\t\t\t\t\t\t\t<i class=\"gimonticon-download\" aria-hidden=\"true\"><\/i>\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/li>\n\t\t\t\t\t<\/ul>\n\t\t<div class=\"ova-doc-modal\" aria-label=\"Popup Window\"><\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Baza ligjore Ligji nr.10 091, dat\u00eb 5.03.2009 \u201cP\u00ebr auditimin ligjor, organizimin e profesionit t\u00eb audituesit ligjor dhe t\u00eb kontabilistit t\u00eb miratuar\u201d, i ndryshuar. Ligji nr. 126\/2024, dat\u00eb 19.12.2024 P\u00ebr disa shtesa dhe ndryshime n\u00eb ligjin nr. 10 091, dat\u00eb 5.3.2009, \u201cP\u00ebr auditimin ligjor, organizimin e profesionit t\u00eb audituesit ligjor dhe t\u00eb kontabilistit t\u00eb miratuar\u201d, i [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-19201","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/bmp.al\/en\/wp-json\/wp\/v2\/pages\/19201","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bmp.al\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bmp.al\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bmp.al\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bmp.al\/en\/wp-json\/wp\/v2\/comments?post=19201"}],"version-history":[{"count":28,"href":"https:\/\/bmp.al\/en\/wp-json\/wp\/v2\/pages\/19201\/revisions"}],"predecessor-version":[{"id":22212,"href":"https:\/\/bmp.al\/en\/wp-json\/wp\/v2\/pages\/19201\/revisions\/22212"}],"wp:attachment":[{"href":"https:\/\/bmp.al\/en\/wp-json\/wp\/v2\/media?parent=19201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}