Ombudsman recommends changing the Law for Accountability

Ombudsman Naim Qeyaj has addressed the complaint of the Institute for Accounting, Auditing and Finance (IKAF), which has called for legal incompatibility and consequences of discrimination in the Law for Accountability, Financial Reporting and Audition, clarifying that with the application of the provisions and the revocation of the license due to non-membership in the International Accounting Federation <1> would have direct consequences for registered candidates and 3450 members licensed in 2013 period-2021 and candidates for continued professional education.

In the event of the removal of IKAF's license, his candidates would lose professional qualifications and the right to practice the profession.

The ombudsman has addressed this complaint from the face of human rights and freedoms, as well as anti-diction legislation, given the principle of legitimacy and judicial security.

The report underscores that given the listd competencies of the Council of Kosovo for Financial Reporting (KKRF), it is not clear what role the association's obligation to join the FNK, the supervision and exercise of the profession would play.

The subx0mmation of this condition is meaningless, because it is not the objective of membership of the Kosovo associations for which this condition would be necessary, given that the IKAF is a non-profit organisation made up of professional accounting organisations”, the report said.

The ombudsman finds that the Associations of Accountability and Audition may become an FNK member, but membership should be on voluntary grounds and in no way be imposed as a legal exercise.

The occupant estimates that the provisions of Article 3, paragraph 1, point 1.1, and Article 33, paragraph 3 of Law No. 06/L-032 for Accountability, Financial Reporting and Audition are contradictory and do not comply with the basic principle of legitimacy, judicial security and respect of anti-disclosure legislation,” is highlighted in the report.

“With the obligation for membership and treatment, as the current law regulates the licensing of associations that are not members of the FNK, comes to discrimination among thousands of their members, who are already licensed or are candidates for continued professional license and education,” further states the report.

The report recommends that the Ministry of Finance, Labour and Transfers change the law in question so that it is not in conflict with the constitutional principles of rule of law and not guaranteed discrimination.