FLASH
Shkruar nga Pamfleti
The two agreed experts for the legal audit of the financial statements of the company that has the Tirana incinerator with a concession have resigned from their duties, refusing to make the audit report for the previous year. The two legal auditors, Edlir Shabani and Nerisa Kazazi, were agreed by the Integrated Energy company in February of this year to make the company's audit report for the 2022 fiscal year.
But through a letter addressed to the Financial Supervisory Board, IEKA and the state administrator of the company Integrated Energy, Shabani and Kazazi announced their resignation with the argument that after the sequestration of the company and after seeing the news in the media, they realized that they were deceived by the company's managers Integrated Energy.
"From the latest developments, according to the visual and written media, it is estimated/guessed that the owners of the company's share capital are not the ones reflected in the relevant extracts in the National Business Center," the letter states.
According to the auditors, under these conditions they cannot evaluate and analyze the data on the de facto and de jure direction of the company.
"We, as auditors, judge that we may have fallen prey to fraud regarding the authenticity and legality of the entity's governing and capital-owning bodies, as well as the authenticity and legality of the legal representative. Likewise, we judge that we may have fallen prey to fraud regarding the authenticity or legality of the management policies, actions or transactions of the company," the letter of resignation continues.
For this reason, the two auditors say that they irrevocably resign from this mission.
Disclaimer
The audit report is the document that certifies the veracity of the financial statements and balance sheet of a private company. According to the law in Albania, any subject with a turnover greater than 30 million lek per year is obliged to draft and file with the Taxes, but also with other state institutions, the audit report, carried out by a licensed legal auditor.
The letter of the two auditors is clearly a waiver of responsibility due to the mess, but also the frauds that happened with the financial transactions of the Tirana incinerator, now seized by SPAK.
In order to escape legal responsibility, the two auditors have also received an approval from IEKA for their resignation. But Edlir Shabani is the legal auditor who made the incinerator audit report for 2021 as well.
It is not known what findings and what opinion Mr. Shabani gave in the audit of the financial statements of 2021, since the audit report was never published in the National Business Center, which constitutes another legal violation.
But even though he had access to the company's accounts for two years in a row, he says in his resignation letter that he realized he had been cheated only after the seizure of the company and after seeing the news in the media and portals.
Developments in the investigation of incinerators and prosecutions of financial fraud and evasion schemes raise no small questions about the role of statutory auditors, whether they have properly performed the duty assigned to them by law or certified illegality. It now remains to be seen if these auditors will be investigated by the Financial Supervisory Board, the institution that licenses but also controls the work of statutory auditors. /Kapital.al
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