ICAN Newsletter

jif{ $, c+s !
c;f]h @)^(, September 2012

g]kfn rf^{*{ PsfpG^]G^\; ;+:yfsf] va/kq

cWoIfsf] dGtJo
dnfO{ ;+:yfsf] cWoIf h:tf] ul/dfdo
kbdf lglj{/f]w lgjf{lrt u/fpg' ePsf]df
;+:yfsf kfif{bHox? tyf ;DalGwt ;j}nfO{
wGoafb lbg rfxG5' . o;}u/L gj lgjf{lrt
pkfWoIf l;P= dx]z s'df/ u'/fufO+{ tyf
gj lgjf{lrt kfif{bHo"x?nfO{ xflb{s awfO{
tyf z' e sfdgf JoQm ug{ rfxG5' .
g]kfn rf6{8{ PsfpG6]G6\; ;+:yf g]kfndf rf6{8{ PsfpG6]G;L lzIff
k|bfg ug]{ tyf n]vfJoj;fonfO{ lgodg ug]{ Ps dfq lgodgsf/L
lgsfo xf] . lgodgsf/L lgsfosf] x}l;otn] rf6{8{ PsfpG6]G;L
lzIff k|bfg ug'{sf ;fy} n]vf Joj;fo;+u ;DalGwt cfjZos
k|ljlw, cgj/t Joj;flos lzIff tyf k]zfut Ifdtf clea[l4 ug]{
tyf ;d:t b]zsf] cfly{s ljsf;df ;Sbf] of]ubfg ug]{ k|d'v
p2]Zo lnPsf] o; ;+:yfn] cfkm\gf] p2]Zo kl/k"tL{ ug{ ljutdf
w]/} sfo{x? ug{ ;kmn eP klg xfnsf lbgx?df lzIff k|0ffnLdf
ePsf] cfw'lgstf tyf ljsf;, ljZje/df cfly{s If]qx?df ePsf]
kl/jt{g tyf ljsf;, k|ljlwsf] pRr k|of]u tyf n]vfJoj;foLx?af6
;dfh tyf b]zn] u/]sf] ck]Iffn] cfufdL lbgx?df sl7g r'gf}tLsf]
;fdgf ug'{kg]{ b]lvG5 . oL ;j} s'/fx? dWogh/ ubf{ ;+:yfn]
cfkm\gf x/]s sfo{If]qdf u'0f:t/ a9fpg'kg]{ 68\sf/f] cfjZoQmf
b]lvPsf] 5, h;sf nflu k|ofKt >f]t tyf ;fwgsf] cfjZoQmf
x'G5 . ;+:yfn] ;do;fk]If tyf cfkm\gf]] >f]tn] EofP ;Dd cfkm\gf]
k"jf{wf/ ljsf; ul//x]sf] tyf o;} qmddf cfkm\gf] jrt tyf
;b:ox?jf6 /sd ;+sng u/L ;ftbf]jf6f], nlntk'/ l:yt g]kfn
;/sf/af6 lnhdf k|fKt hUufdf ejg lgdf{0f sfo{ yfngL u/L
kf+r tNnf ;Ddsf] ;+/rgf lgdf{0f ug{ ;kmn ePsf] 5 . ;fy}
;+:yfsf ;b:o ;fyLx? tyf g]kfn ;/sf/af6 cfZjf;g ePsf]
;xof]u l5} k|fKt x'G5 eGg] ljZjf; ;d]t d}n] lnPsf] 5' .
cj d d]/f] cWoIftfdf ;+:yfaf6 x'g] efjL sfo{qmdx? ;+lIfKt
?kdf /fVg rfxG5' .
!= ;b:o ;] j f tyf Joj;flos ljsf;sf] ;DaGwdf
s= ;+:yfsf] zfvfx? gePsf] t/ ;b:ox?sf] j9L pkl:ytL
ePsf] 7fFpx?df sd{rf/L v6fO{ ;b:otf gjLs/0f ug]{
Joj:yfnfO{ lg/Gt/tf lbg] .
v= l;=lk=O={ tflndnfO{ cem} ;'bl[ 4s/0f u/L IT sf] pRrtd k|of]u
u/L ;b:ox?nfO{ cfjZos CPE cf+lzs ?kdf E-Learning
sf] dfWodaf6 lng ;Sg] k" j f{ w f/ ljsf; ug] { .
u= /lhi68{ cl86/x?sf] ju{ tyf Ifdtf a[l4 ug]{ sfo{nfO{
lg/Gt/ lbb} cf/=P= ;b:ox?nfO{ l;=P= sf]if{ cWoog ug{
ljifox? 5'6 lbg ljz]if kxn ug]{ .
3= Peer Revew System nfO{ cem Jojl:yt u/L k|efjsf/L
?kdf nfu' ug]{ .
= ISA Course nfO{ Post Qualification Education ?kdf
;+ r fng ul/Psf] sfo{ n fO{ lg/Gt/tf lbOg] 5 .

;ky u|x0f tyf kbef/ x:tfGt/0f ;df/f]x ;DkGg

dfggLo cy{dGqL jif{dfg k'g 5}7f}+ kl/ifb\sf] gj lgjf{lrt

;b:ox?nfO{ ;ky u/fpg'x'b} .
5}7f}+ kl/ifbsf] nflu rf6{8{ PsfpG6]G6 ;b:ox? dWo]af6 !)
hgf / btf{jfnf n]vfk/LIfs ;b:ox? dWo]af6 $ hgf u/L
!$ hgf lgjf{lrt kfif{bx?nfO{ k|d'v cltly dfggLo cy{dGqL
jif{dfg k'gn] ldlt @)^( )$)& ut] Ps ;df/f]xsf jLr kb
tyf uf]kgLotfsf] zky u/fpg'eof]. ;f]xL ;df/f]xdf dfggLo
cy{dGqL k'gn] gj lgjf{lrt cWoIf l;P= dw' lj/ kf08]nfO{ 5'}
kb tyf uf]kgLotfsf] ;ky u/fpg' eof]]. l;P= kf08] kfFrf}+
kl/ifb\sf] t]>f] sfo{sfnsf] lgldQ pkfWoIf ;d]t /xg'ePsf] lyof]
eg] 5}7f}+ kl/ifb\sf] k|yd sfo{sfn sf] lgldQ cWoIf kbdf lglj{/f]w
lgjf{lrt x'g' ePsf] lyof]. cWoIf kf08] ;+:yfsf] !^cf}+ cWoIfsf]
?kdf lgjf{lrt x'ge' Psf] xf . ;ky u|x0fs} qmddf cWoIf kf08]n]
gj lgjf{lrt pkfWoIf l;P= dx]z s'df/ u'/fufO+{nfO{ kb tyf
uf]kgLotfsf] ;ky u/fpg' ePsf] lyof]. o; cl3 l;P= u'/fufO+{
;+:yfsf] rf}y+ f] kl/ifbdf kfif{b x'gx' G' Yof]. kfFrf}+ kl/ifb\sf] sfo{sfn
pQm ldlt @)^()$)& b]lv lalwjt ?kdf ;DkGg ePsf]
dflgG5 .
pQm cj;/df cWoIf l;P= ;'bz{g /fh kf08]n] cfkm\gf] ! jif]{
sfo{sfndf ePsf sfo{ k|ultx?sf] hfgsf/L u/fp+b} o; cjlwdf
;xof]u ug]{ ;a}nfO{ wGojfb lbg'ePsf] lyof] . To:t} jxfFn] gj
lgjf{lrt cWoIf l;P= dw' lj/ kf08]nfO{ cWoIfsf] kbef/ x:tfGt/0f
u/L jxfF ;fy} 5}7f}+ kl/ifb\df lgjf{lrt x'g] ;j} kfif{b ldqx?nfO{
awfO{ tyf z'esfdgfsf ;fy 5}7f}+ kl/ifb\ b]zdf n]vf Joj;fosf]
ljsf; / lj:tf/df k"0f{ ?kdf ;kmn xf]; eGg] z'esfdgf ;d]t
JoQm ug'{ ePsf] lyof] .
pQm ;df/f]xdf gj lgjf{lrt cWoIf l;P= dw' lj/ kf08]n] cfkm"nfO{
lglj{/f]w lgjf{lrt u/fpg] kfif{b ldqx?nfO{ wGojfb lbg'x'b}+
cfkm\gf] sfo{sfndf ;+kfbg ug]{ gLlt tyf sfo{qmdsf af/]df
la:t[t ?kdf hfgsf/L u/fpg' ePsf] lyof] . sfo{qmd ;DkGg
ug]{ qmddf cfO{kg]{ r'gf}tLx?nfO{ ;xhtfsf;fy lg/fs/0f ug{
;lsg] ljZjf; JoQm ub}{ o;sf nflu kfif{b ldqx?, k"j{
cWoIfx?, sd{rf/L ju{ tyf ;DjlGwt ;j}af6 ;xof]u k|fKtx'g]
ck]Iff ;d]t JoQm ug{' ePsf] lyof] .
sfo{qmddf k|d'v cltly dfggLo cy{dGqL jif{dfg k'g, g]kfn

@= rf6{6{ PsfpG6]G;Lsf] lzIffsf] ;DaGwdf

s= rf6{8{ PsfpG6]G;L lzIff ;dofg's"n ?kn] kl/dfh{g ug]{ .
v= Career Counciling nfO{ ljz]if k|fyldstf lbO{ sf7df8f+}
tyf b]zsf ljleGg efux?df ;Defljt ljBfyL{x?nfO{ nlIft
u/L sfo{qmd ;+rfng ug]{ .
u= ljb]zL n]vfJoj;foL ;+:yf;+u Ps cfk;sf] dfGotf ;Demf}tf
(Mutual Recognition Agreement ) ug]{ s'/fnfO{ k|fyldstf
lbOg]5 .
#= Accounting Technician lzIffsf] ;Gbe{df
s= ;+:yfn] AT af]8{ u7g u/L Accounting Technician lzIffsf]
yfngL ul/;s]sf] kl/k|]Ifdf egf{ b/df a[l4ug{ cfjZos
kxn ul/g]5 .
v= dWod:t/ n]vf hgzlQm pTkfbg ug{df AT lzIffn] ljz]if
e"ldsf v]Ng] tYo dgg u/L g]kfn ;/sf/ tyf lghL If]qsf
ljleGg lgsfox?df n]vf /fVg AT lzIff k|fKt u/]sf hgzlQm
k|of]u u/fpg ljz]if kxn ul/g]5 .
$= ;+:yfaf6 lnOg] ljleGg txsf] k/LIffsf] ;DaGwdf
s= ;+:yfaf6 lnOg] k/LIff tyf k/LIff k|0ffnL cem} :t/Lo agfpg
k|Zgkq tof/ ug{, pQ/ k'l:tsf k/LIf0f tyf ;f] ;DaGwL
cGo cfjZos sfo{ ug{ TOR ;lxt Core Resource
Group tof/ u/L nfu' ul/g]5 .
v= sf7df8f+} aflx/sf ljBfyL{x?nfO{ ljz]if ;'ljwf k|bfg ug]{
x]t'n] rfn" jif{df CAP I sf] nflu sf7df8f+} aflx/ laleGg
:yfgdf k/LIff s]Gb| ;~rfng ul/g] 5 .
%= ;+:yfsf] Joj:yfkgdf ul/g] ;'wf/sf] ;DaGwdf
s= ;+:yfsf] xfnsf] n]vf tyf ljQLo k|zf;g tyf ljleGg
ljefudf x'g] sfo{x?nfO{ ERP Based Software k|of]u u/L
Online system df nlug]5 .
v= ;+:yfsf] sd{rf/Lx?sf] Ifdtf clea[l4 ug{ b]z leq tyf
aflx/ ;DalGwt ljifodf tflnd tyf ;]ldgf/df ;xeflutf
u/fO{ sd{rf/L ;+oGq ;d]tnfO{ bIf, r':t tyf b'?:t agfOg]5 .

/fi6 a}+ssf ueg{/ 8f= o'j/fh vltj8f, sfo{jfxs dxfn]vf

k/LIfs >L v]d k|;fb bxfnn] ;+:yfn] ;+kfbg ub]{ cfPsf
sfo{x? / eljiodf cufNg'kg]{ sfo{sf ;DaGwdf ;d]t cfcfkm\gf]
wf/0ff JoQm ub]{ gj lgjf{lrt cWoIf, pkfWoIf tyf kfif{bx?nfO{
awfO{ tyf z'esfdgf JoQm ug'{ ePsf] lyof] . ;fy} jxf+x?n]
;+:yfn] 5f]6f] cjlwdf u/]sf] k|ultsf] k|z;+ f ug'x{ b' +} cfcfkm\gf] If]qaf6
;Sbf] ;xof]u ug]{ cfZjf;g ;d]t JoQm ug'{ ePsf] lyof] .
sfo{qmdsf] cGtdf gj lgjf{lrt pkfWoIf l;P= dx]z s'df/
u'/fufO{+n] k|d'v cltly, ljz]if cltly tyf pkl:yt ;a}df
wGojfb 1fkg ug'{x'b}+ sfo{qmdsf] ;dfkg ug'{ ePsf] lyof] .

pTs[i6 laQLo k|ltj]bg k'/:sf/ k|bfg

gj lgjf{lrt cWoIf, pkfWoIf tyf kfif{b\x?sf] ;ky u|x0f tyf

kbef/ x:tfGt/0f tyf pTs[i6 laQLo k|ltj]bg k'/:sf/ ljt/0f
ug{ cfof]lht Ps ;df/f]xsf aLr ;g\ @)!! ;fnsf] pTs[i6
laQLo k|ltj]bg k'/:sf/sf] ldlt @)^()$)& df 3f]if0ff
ul/of] . ljhoL pTs[i6 laQLo k|ltj]bg k|:t't ug]{ ;+:yfx?nfO{
sfo{qmdsf k|dv
' cltly dfggLo cy{dGqL jif{dfg k'gn] k'/:sf/
ljt/0f ug'{ePsf] lyof] .

^= ;b:ox?sf] lxtsf] nflu ul/g] cGo sfo{qmdx?sf ;DaGwdf .

s= rfn" jif{df lgodgsf/L lgsfo h:t}M g]kfn /fi6 a}s
+ , jLdf
;ldlt, lwtf]kq jf]8{ tyf sDkgL /lhi6f/sf] sfof{no
OToflbsf] ;xsfo{df Branch Audit sf] sfo{ cl3 j9\g]
ljZjf; lnOPsf] 5 .
v= g]kfn rf6{8{ PsfpG6]G6\; ;+:yf n]vfJoj;foL;+u ;DalGwt
ljleGg cGt/fli6o ;+3 ;+u7gx?, IFAC, CAPA tyf SAFA
sf] ;b:o /x]sf] tyf ;b:osf] x}l;otn] pQm ;+3 tyf
;+u7gx?df ;xsfo{sf] cfwf/df k|efjsf/L e"ldsf v]Ng]
nIo cg'?k cfufdL lbgx?df klg ;xeflutf hgfOg]5 .
u= ;+:yf tyf ;d:t n]vf Joj;foLx?sf] ;xL klxrfg tyf
d"Nof+sg u/fpg] r"gf}lt 68sf/f] ?kdf b]lvPsf] 5 . b]zsf]
ljleGg ;/sf/L tyf lgodg lgsfox?, b]zdf cjl:yt
cGt/f{li6o lgsfox?;+u ;dGjo /fvL ;+:yf tyf ;b:ox?sf]
plrt klxrfg, d"Nof+sg tyf b]zsf] cfly{s ljsf;df n]vf
Joj;foLx?n] lgjf{x ug{ ;Sg] e"ldsfx? ;d]tnfO{ Wofgdf
/fvL /fHosf ljleGg :t/df ;xeflutf hgfO{ ;+:yf tyf
;+:yf ;b:ox?sf] ;xL klxrfg eO{ pRrtd of]ubfg ug{;Sg]
cj:yfdf k'of{pg ljz]if k|of; ul/g]5 .
cGTodf ;+:yfsf] dof{bf gj9];Dd xfdL n]vf Joj;foLsf] dof{bf
ga9\g] ePsf]n] o; s'/fnfO{ ljrf/ u/L ;+:yfsf] dof{bf cem
a9fpg] s'/fdf Wofg lbg] d]/f] klxnf] k|fyldstf /xg] s'/f ljZjf;
lbnfpg rfxfG5' . dnfO{ ;+:yfsf] efjL sfo{qmd ;kmn kfg{
tyf nIo cg'?k sfo{ ;Dkfbg ug{ gj lgjf{lrt pkfWoIfHo",
gjlgjf{lrt kfif{bHo"x?, k"j{ cWoIfHo"x?, ;+:yfsf ;b:oHo"x?,
;+:yfsf sd{rf/L ju{, g]kfn ;/sf/ tyf ;DalGwt lgodgsf/L
lgsfox? tyf ;d:t ;DalGwt kIfx?af6 cfjZos ;xof]u x'g5
]
eGg] k"0f{ ljZjf; lnPsf] 5' .
wGoafb
l;P= dw' lj/ kf08]
cWoIf

kmf]6f]

pTs[i6 ljQLo k|ltj]bgsf ljhoLnfO{ k'/:sf/ lat/0f

ug'{x'+b}+ dfggLo cy{dGqL jif{dfg k'g .
sDkgL tyf ;+3 ;+:yff/f ;fj{hlgs hfgsf/Lsf nflu k|sflzt
x'g] laQLo laj/0f dWo] jif{sf] pTs[i6 laQLo k|ltj]bgnfO{ BPA
Award sf] ?kdf k'/:s[t ul/b} cfPsf] 5 . g]kfndf laQLo
k|ltj]bgnfO{ k'/:s[t ug]{ sfo{sf] yfngL ;g @))# b]lv ug{
z'? ul/Psf] xf] h'g x/]s aif{ lgoldt ?kdf k|bfg ul/+b}
cfPsf] 5 .
laQLo k|ltj]bgx?sf] d"Nof+sg blIf0f Pl;ofnL n]vf Joj;foL
dxf;+3 -;fkmf_ f/f tof/ ul/Psf] dfkb08sf] cfwf/df x'g]

g]kfn rf^{*{ PsfpG^]G^\; ;+:yfsf] va/kq

ub{5 . g]kfndf pTs[i6 3f]lift ePsf k|ltj]bgx?nfO{ ;fkmf

:t/Lo k|ltof]lutfdf k|lt:kwf{sf] lgldQ k7fpg] ul/G5.
o; jif{ % lawfdf pQm k'/:sf/ ljt/0f ul/Psf] lyof] . s"n
#) k|ltof]uLx?n] ;xeflutf hgfPsf] pQm k|ltof]lutfdf lgDg
adf]lhd ;+3 ;+:yfx? ljhoL tyf pk ljhoL 3f]lift ePsf
lyP .
qm=;=
!
@
!
!

lawf
g]kfn b"/;+rf/ sDkgL lnld6]8 -g]kfn 6]lnsd_
shf{ ;"rgf s]Gb| lnld6]8
Manufacturing Sector

lrlnd] xfO{8f] kfj/ sDkgL lnld6]8

Non Banking Sector Insurance Companies

Other Financial Sector Subject to
Prudential Supervision

k|yd
ltLo
k|yd
k|yd

lSng OghL{ 8]enKd]G6 a}+s lnld6]8

k|yd

!
@
#

glan a}+s lnld6]8

:6fG88{ rf6{8{ a+}s g]kfn lnld6]8
Pg cfO{ ;L a}+s lnld6]8

k|yd
ltLo
t[tLo

Banking Sector Subject

to Prudential Supervision

s/ ;DjGwL sfo{zfnf ;DkGg

oxL @)^( >fj0f & ut] "Double Tax Avoidance Agreement
and Bilateral Investment Promotion and Protection
Agreement with India and Contemporary Issues on
Income Tax" ljifodf Ps sfo{zfnf ;DkGg eof] . ;+:yfsf

cWoIf l;P= ;'bz{g /fh kf08]sf] ;'ef/De dGtJoaf6 ;'?

ePsf] pQm sfo{zfnfsf] klxnf] ;qdf 7"nf s/bftf sfof{nosf
lgb]z
{ s >L uf]kfn k|;fb l3ld/]n] Double Taxation Treaty
between India and Nepal ljifodf sfo{kq k|:t't ug'e
{ Psf]
lyof] eg] ;+:yfsf k"j{ cWoIf l;P= tLy{ /fh pkfWofon] ;f]
;qsf] cWoIftf u|x0f ug'{ePsf] lyof] . To:t} bf];|f] ;qdf
l;P= hubLz cu|jfnn] Contemporary Issues on Income
Tax Act, 2058 and Value Added Tax Act, 2052 ljifodf
sfo{kq k|:t't ug'{ePsf] lyof] eg] ;f] ;qsf] cWoIftf
cfGt/Ls /fhZj sfof{nosf dxflgb]z
{ s >L 6+sdl0f zdf{n]
ug'e{ Psf] lyof] . To:t} t];|f] tyf clGtd ;qdf BIPPA and
Investment Climate ljifodf nufgL jf]8s
{ f k|dv
' sfo{sf/L
clws[t >L /fw]z kGtn] sfo{kq k|:t't ug'e{ Psf] lyof] eg]
cWoIftf g]kfn pBf]u jfl0fHo dxf+;3+ sf pkfWoIf >L efis/
/fh /fhsl0f{sf/n] ug'{ePsf] lyof] .
ljleGg If]qsf u/L s'n !@& hgfsf] ;xeflutf /x]sf] o;
sfo{qmddf ;d;fdlos hNbfaNbf ljifox?df Jofks ?kdf
5nkmn ePsf] lyof] .

kmf]6f]

k|fKt :yfg

Public Sector Entities

Pe/]i6 O{G;'/]G; sDkgL lnld6]8

SAFA Seminar ;DaGwdf

;fkmf ;]ldgf/sf] pb\3f6g ug'{x'+b}+ dfggLo cy{dGqL jif{dfg k'g .

g]kfn rf6{8{ PsfpG6]G6\; ;+:yff/f cfof]lht ;fs{ :t/Lo

cGt/f{li6o :t/sf] ;fkmf ;]ldgf/ oxL @)^( efb| #) ut]
eJotfsf;fy ;DkGg ePsf] 5 . dfggLo cy{ dGqL jif{dfg
k'g k|dv
' cltly /xg' ePsf] "International Taxation and
Transfer Pricing" gfds ;]ldgf/df g]kfn, a+unfb]z, ef/t,
kfls:tfg, >Ln+sf, dflNbE;, e'6fg tyf lkmhLsf ;xefuLx?sf]
;xeflutf /x]sf] lyof] . ;]ldgf/df g]kfn, a+unfb]z, ef/t,
kfls:tfg, tyf >Ln+sfsf la1x?n] cfcfkm\gf] If]q cGtu{tsf]
k|fljlws k]k/x? k|:t't u/]sf lyP . k|fljlws k]k/x?df
p7]sf k|Zgx? dfly ;d]t 5nkmn ePsf] lyof] . ;]ldgf/nfO{
kfFr ;qdf ljefhg u/L "International Taxation and
Transfer Pricing" ;DalGw ;d;fdlos ljifodf uxg tyf
la:t[t 5nkmn ePsf] lyof] .
;+:yfsf cWoIf l;P= dw' lj/ kf08]sf] :jfut dGtJoaf6 z'?
ePsf] sfo{qmddf cy{ ;lrj s[i0f xl/ afF:sf]6f tyf sfo{afxs
dxfn]vf k/LIfs >LdtL ladnf ;'j]bLn] cfcfkm\gf] wf/0ff
/fVg'ePsf] lyof] eg] Key Note speaker sf] ?kdf l;P=
efjgf bf]ifLn] "Global Development in International
Taxation" sf af/]df k|sfz kfg'{ ePsf] lyof] . ;f]xL cj;/df
dfggLo cy{dGqL jif{dfg k'gn] ;+:yfsf] ;jn tyf b'j{n
kIfsf af/]df cfkm\gf] wf/0ff k|:t't ug'{ ePsf] lyof] . To;}u/L]
;fkmfsf at{dfg cWoIf l;P= df]xDdb /kmLn] ;]ldgf/ ;DaGwL
cfkm\gf] larf/ k|:t't ug'{ePsf] lyof] .
;]ldgf/sf] klxnf], bf];|f], t];|f], rf}yf] tyf kfFrf} k|fljlws
;qdf qmdzM Mr. Abdul Rahim Suriya, FCA, Past President

ICA Pakistan, CA. Sudarshan Raj Pandey, Immediate

Past President ICA Nepal, Mr. Md. Humayun Kabir, FCA,
Past President ICA Bangladesh, Mr. Hewa Matarage
Gamani Wijesinghe, Deputy Commissionar, Transfer
Pricing Unit, Department of Inland Revenue tyf CA.
Bhavna G Doshi, Council Member ICA India n] k|fljlws
k]k/x? k|:t't ug'e{ Psf] lyof] eg] pQm ;qdf qmdzM Prof.
Lakshman R. Watawala, President, CMA Sri Lanka, Mr.
Tanka Mani Sharma, Director General, Inland Revenue
Department, GoN, Mr. M. Abul Kalam Mazumdar,
FCMA, Past President and Council Member , ICMA
Bangladesh, Mr. T.C.A. Srinivasa Prasad, Council Member,
Institute of Cost Accountant India / Mr. Ghulam Mustafa

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Qazi, FCMA, Vice President, ICMA Pakistan n] cWoIftf

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pQm ;]ldgf/df Mr. Gyeltshen, Joint Commissionor,

Tax Administration Division, Department of Revenue

and Custom, Bhutan, Mr. Hussain Niyazy, Assistant
Auditor Guditor General, Auditor General Office,
Maldives tyf Mr. Moala Nata, Revenue Department,
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;fkmf sld6L tyf af]8{ ldl6 ;DkGg

;fkmf ;]ldgf/sf] cj;/df September 14 -@)^()%!$_

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efu lng'ePsf] lyof] .
To;}u/L ;DkGg csf]{ Task Force to Address Risk &

Challenges to Accountancy Profession in SAFA Region

a}7sdf ;fkmf a8Lsf kbflwsf/L nufot g]kfnsf] tk{maf6

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kf08] tyf sfo{sf/L lgb]{zs l;P= ljgo k|sfz >]i7n]
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General Management and Communication
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n]vf k|fljlw1 (Accounting Technician)

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k|fkssf] gfd / 7]ufgfM

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THE INSTITUTE OF CHARTERED ACCOUNTANTS OF NEPAL

(Established under the Nepal Chartered Accountants Act, 1997)

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