MEDIA STATEMENT
The Association of External Public Auditors, established as a professional membership organisation, has as its mission to contribute to the professional, ethical and methodological development of external public auditing, to strengthen the individual and institutional independence of auditors, and to support their professional standing, rights and interests. In pursuit of this mission, the Association takes this position in defence of the collective and public interest of auditors. The Association’s Statute refers to the support and protection of external auditors and exercises its right and responsibility by responding to issues that may undermine the profession and the independence of auditors of the Supreme Audit Institution (KLSH).
PERFORMANCE APPRAISAL AND REPORTED CONCERNS
The appraisal of work results is a lawful and necessary instrument of human resources management and does not in itself impair an auditor’s independence. Nevertheless, such appraisal must be carried out in a regular, objective, reasoned and evidence-based manner, and must not be used to influence the auditor’s professional judgement or opinions.
The Association has received concerns conveyed by auditors regarding recent appraisals. According to these reports, a number of KLSH auditor staff, including professionals with long experience, have received unfavourable appraisals which are alleged not to fully reflect their work results and professional contribution.
According to the same information, some of the auditors who received negative appraisals appear to be persons who have won administrative court proceedings or who have submitted complaints, requests or critical positions regarding internal administrative decisions. This correlation is a risk indicator of differential treatment or of measures with a retaliatory effect and requires a special, impartial and documented verification. Even a reasonable perception that appraisal may be used against those who have sought judicial protection or expressed professional criticism harms freedom of professional judgement, a culture of integrity and staff trust.
Given the serious nature of the information, the Association asks that it be verified on the basis of official documents, against the same criteria for every auditor, and by persons who have not been involved in the contested decisions.
THE ASSOCIATION’S POSITION
The reputation of public audit institutions rests on the conviction that staff are treated fairly, that court decisions are respected, and that the exercise of the right to appeal or to offer professional criticism is not followed by unfavourable treatment.
The Association defends the professional integrity of auditors, because their professional security is an integral part of the credibility of the audit system. We do not seek the automatic annulment of appraisals, but equal standards, verifiable evidence, individual reasoning and due process of law. The Association remains ready to offer analysis and recommendations for developing a professional dialogue, while respecting confidentiality and the protection of personal data.
GOVERNING BOARD
ASSOCIATION OF EXTERNAL PUBLIC AUDITORS
Tirana, 17 July 2026