The "Institute of Certified Accountants" is a NGO created by the free will of professionals who hold the "Certified Public Accountant" certificate, as well as candidates who wish to apply to obtain the Certification. The "Institute of Certified Accountants" is a non-profit, non-governmental organization, which carries out its activity based on the provisions of its bylaws, Law No. 10091, dated 05.
03.2009, "On Legal Audit, the organization of the Profession of Legal Auditors and Certified Accountants" as amended and the Law No. 8788, dated 07.05.2001 "On Non-Profit Organizations" as amended. The mission of IKM is to ensure that its members (Certified Accountants, CAs and candidates for CA) are duly organized, perform their professional activity based on the best professional practices, act in the capacity of an important stakeholder while accounting and related issues are publicly discussed. Cooperating and coordinating efforts with the National Accounting Council (NAC), Ministry of Finance (M*F), Public Oversight Board (POB), business organizations and other stakeholders for issues related to the accounting regulations and the related application in the business environment; issues related to accounting documentation, research, studies and publications aiming to improve the accounting provisions for accounting standards, professional standards, regulations for the profession. IKM through these activities tries to ensure that all its members have the necessary competences, independence, are professionally up to date, act with professional care, establish and maintain cooperation with homologue institutions and organizations, both local and foreign, supervise the quality of service offered by its members, give an assurance in relation to the adherence of our members with the Code of Ethics and professional discipline. As of November 2019, IKM became a member of IFAC, fulfilling the necessary requirements as listed in the IFAC Member Body Compliance Program.
