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On April 23, 2026, the Kosovo government published Draft Law No.10/L-046 on Amending and Supplementing Law No.05/L-096 on the Prevention of Money Laundering and Combating Terrorist Financing . Key proposed amendments include: Reporting entities shall ensure that the person responsible for the audit function can report directly to the management body and, where relevant, to the supervisory body. The person responsible for the audit function can raise concerns and warn the management body and the supervisory body where specific risk developments affect or may affect the reporting entity. All reporting entities shall periodically determine the risk of money laundering, terrorist financing and proliferation financing to which they are exposed through the provision of their services, transactions, products, geographic location and delivery mechanisms. Reporting entities are obliged to harmonise the risk assessment with the national risk assessment, sectoral risk assessments and other similar data. The compliance officer shall be employed by the reporting entity at the management level and in a position with powers allowing for an effective, efficient and high-quality performance of all the duties. The compliance officer shall be responsible for interaction and information exchange with the Financial Intelligence Unit and the Central Bank of Kosovo. The draft law has yet to receive a support letter from the President of the Assembly, and is still under legislative process.