{"id":21581,"date":"2025-08-28T10:04:22","date_gmt":"2025-08-28T10:04:22","guid":{"rendered":"https:\/\/bmp.al\/?page_id=21581"},"modified":"2025-09-19T14:16:24","modified_gmt":"2025-09-19T14:16:24","slug":"misioni-dhe-vizioni","status":"publish","type":"page","link":"https:\/\/bmp.al\/en\/misioni-dhe-vizioni\/","title":{"rendered":"Mission and Vision"},"content":{"rendered":"
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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"mision_vizion\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Public Oversight Board<\/strong>, 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\u2014by supervising all statutory auditors and audit firms\u2014and 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.<\/p><\/div><\/div>

Responsibilities<\/strong><\/p>

  • 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.<\/li>
  • Oversees, monitors, and evaluates the implementation of procedures for testing and registering statutory auditors and audit firms.<\/li>
  • 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.<\/li>
  • 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.<\/li>
  • Supervises the quality control carried out by the professional organization of statutory auditors.<\/li>
  • Oversees the programs and continuous professional education of statutory auditors.<\/li>
  • Approves the regulations on investigations and procedures for disciplinary measures.<\/li>
  • When deemed necessary, conducts additional investigations of statutory auditors and audit firms.<\/li>
  • Reviews and decides on complaints submitted by candidates regarding their registration.<\/li>
  • Approves and publishes its annual work programs and activity reports.<\/li>
  • Reviews and decides on cases of disciplinary violations within its competence.<\/li>
  • Reviews and decides on other aspects or issues provided for in this law, which fall within the scope of its activities.<\/li>
  • Approves the statutes of professional organizations in the field of accounting and supervises their organization and functioning.<\/li><\/ul><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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    Mission<\/span><\/h3>

    The public oversight of statutory auditors and audit firms, professional organizations of statutory auditors, as well as professional organizations of certified accountants, in service of the public interest.<\/p>

    Strategic Objectives of the POB<\/span><\/h3>
    • 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.<\/li>
    • 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.<\/li>
    • Coordinating activities with all institutions, regulators, and other authorities in order to protect the public interest.<\/li>
    • Coordinating activities with regional and international peer institutions, focusing on improving practices and the oversight system.<\/li><\/ul>\t\t\t\t\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":"

      Bordi i Mbik\u00ebqyrjes Publike, me statusin e nj\u00eb autoriteti rregullator t\u00eb pavarur, u krijua p\u00ebr t\u00eb realizuar mbik\u00ebqyrjen publike dhe p\u00ebr t\u00eb siguruar q\u00eb audituesit ligjor\u00eb dhe shoq\u00ebrit\u00eb e auditimit jan\u00eb subjekt i nj\u00eb sistemi q\u00eb jep siguri p\u00ebr cil\u00ebsin\u00eb. Mbik\u00ebqyrja e profesionit t\u00eb audituesve ligjor\u00eb dhe shoq\u00ebrive audituese realizohet nga bordi i mbik\u00ebqyrjes publike, […]<\/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-21581","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/bmp.al\/en\/wp-json\/wp\/v2\/pages\/21581","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=21581"}],"version-history":[{"count":22,"href":"https:\/\/bmp.al\/en\/wp-json\/wp\/v2\/pages\/21581\/revisions"}],"predecessor-version":[{"id":22261,"href":"https:\/\/bmp.al\/en\/wp-json\/wp\/v2\/pages\/21581\/revisions\/22261"}],"wp:attachment":[{"href":"https:\/\/bmp.al\/en\/wp-json\/wp\/v2\/media?parent=21581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}