ICAN Newsletter

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September 2013

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

cWoIfsf] dGtJo

g]kfn rf6{8{ PsfpG6]G6\; ;+:yfsf] 5}7f}+

kl/ifb Pj+ !& cf}+ cWoIfsf] x}l;otdf
lhDd]jf/L ;DxfNg kfpFbf d}n] lgs} g} uj{sf]
dxz'; u/]sf] 5' . dnfO{ g]kfn rf6{8{
PsfpG6]G6\; ;+:yfsf] cWoIf h:tf] ul/dfdo
kbdf lglj{/f]w lgjf{lrt u/fpg' ePsf]df
;+:yfsf ;d:t kfif{b Pj+ ;b:ox?nfO{
wGoafb lbg rfxG5' .
rf6{8{ PsfpG6]G;L lzIff k|bfg ug]{ tyf n]vfJoj;fonfO{ lgodg
ug]{ lgsfosf] ?kdf g]kfn rf6{8{ PsfpG6]G6\; ;+:yfsf] :yfkgf
ePsf] xf] . h; cg'?k ;+:yfn] ef}lts, ljQLo tyf ;+:yfut
ljsf;sf] dxTjk"0f{ pknJwL xfl;n ePtfklg ljZjsf cGo d'ns
'
;/x k'Ug lgs} r'gf}ltx? ;fdgf ug{ ;Ifd e};s]sf] cj:yf 5}g .
;Ifdtf ljsf;sf] lgldQ ;+:yfn] ljZjsf 7"nf n]vfJoj;foL
;+:yfx?;+u lkIfLo tyf ax'kIfLo sfo{x?df ;qmLo ;xeflutf
hgfpFb} cfO{/x]sf] 5 .
jt{dfg v'Nnf Pj+ k|lt:kwL{ cy{tGq, ljZj e'd08nLs/0f cy{Joj:yfdf
g]kfnsf] n]vfJoj;fonfO{ ljZj :t/Lo agfpg ;+:yf tyf ;+:yfsf]
g]t[Tjn] lhDd]jf/L jxg u/L ;f]xL cg';f/ sfo{ ;Dkfbg ug'{
lgtfGt cfjZos x'G5 . ;f] lhDd]jf/LnfO{ axg u/L cl3 a9\g
lgs} r'gf}ltx? /x]klg o; sfddf ;j}sf] ;xof]u tyf ;b\efj
k|fKt x'g] d}n] ljZjf; lnPsf] 5' .

zky u|x0f ;df/f]x ;DkGg

;+:yfsf] 5}7f}+ kl/ifbsf] -bf]>f] sfo{sfn_ lgldQ gjlgjf{lrt cWoIf

l;P= dx]zs'df/ u'/fufO{n
+ fO{ $ >fj0f @)&)df Ps ;df/f]xsf jLr
ljz]if cltly dxfn]vfk/LIfs >L efg'k|;fb cfrfo{n] kb tyf
uf]kgLotfsf] zky u/fpg' eof] .

dxfn]vfk/LIfs >L efg'k|;fb cfrfo{ gj lgjf{lrt cWoIf

l;P= dx]z s'df/ u'/fufO{+nfO{ ;ky u/fpg'x'Fb} .
l;P= u'/fufO{n
+ ] o; cl3 5}7f}+ kl/ifbsf] k|yd sfo{sfndf pkfWoIfsf]
e"ldsf lgefpg' ePsf] lyof] .

cWoIfsf] x}l;otdf xfn ;DkGg ePsf tyf ;+:yfsf] cfufdL

sfo{qmdx?sf] af/]df ;+lIfKt ?kdf lgDgfg';f/ k|:t't u/]sf] 5' .

rf6{8{ PsfpG6]G;L lzIff, laBfyL{ tyf z}lIfs sfo{of]hgf

g]kfnsf] rf6{8{ PsfpG6]G;L lzIffnfO{ ljZj ;fd' kl/lrt u/fpg]

p2]Zo cg'?k IFAC af6 lgwf{/0f ul/Psf cWoog, tflnd, z}lIfs
;fdfu|L tyf k/LIff k|0ffnLnfO{ cjnDag ug]{ sfo{nfO{ lg/Gt/tf
lbO{g]5 . IFRS cf=j @)&!&@ -@)!$!%_ b]lv r/0fj4?kdf
nfu' ug]{ nIo cg'?k IFRS nfO{ kf7\oqmddf ;dfj]z u/L @)!%
kZrft IFRS Certification Course ;+rfng ug{ gkg]{ cj:yf
>[hgf ul/g]5 .
l;P cWoog / o; k]zf af/]df laBfyL{x?nfO a9L hfgsf/L
u/fpg] p2]Zo cg'?k s/Lo/ sfpG;lnnfO{ cem k|efjsf/L
?kdf ;+rfng ul/g] 5 . Online Study nfO{ ;xh tyf k|efjsf/L
agfOg], Information System Audit nfO{ clgjfo{ sDKo'6/ tflnd
leq ;dfj]z ul/g], ;"rgf k|ljlw tflndnfO{ a9L Jojxfl/s Pj+
;/n agfOg / Postal tyf Hall Test nfO{ a9L ;/n agfpg
;fdfGo kl/dfh{g ul/Psf] 5 .
GMCS tyf ;'rgf k|lawL tlndnfO{ lg/Gt/tf lbOg]5 . ;DalGwt
If]qsf lj1x?nfO{ sfo{qmd ;+rfngsf] lgldQ cfdGq0f u/L
pgLx?sf] lj1tfsf] k|of]u ul/g]5 . h;af6 ;+:yfaf6 pTkflbt

gj lgjf{lrt cWoIf l;P= dx]zs'df/ u'/fufO{+ gj lgjf{lrt

pkfWoIf l;P= g/]Gb| e/fO{nfO{ ;ky u/fpg'x'b} .
pQm ;df/]xdf l;P= dx]zs'df/ u'/fufO{+n] gj lgjf{lrt pkfWoIf
l;P= g/]Gb| e/fO{nfO{ kb tyf uf]kgLotfsf] zky u/fpg' ePsf]
lyof] . l;P= e/fO{ 5}7f}+ kl/ifbdf kfif{bdf lgjf{lrt x'g' ePsf]
lyof] . ;f]xL ;df/f]xdf tTsflng cWoIf l;P= dw' lj/ kf08]n]
gj lgjf{lrt cWoIf l;P= u'/fufO{n
+ fO{ cWoIfsf] kbef/ ;'Dkg' ePsf]
lyof] .
sfo{qmddf k|dv
' cltly dfggLo cy{dGqL >L z+s/k|;fb sf]O/{ fnfsf]
pkl:ylt /x]sf] lyof] . ljz]if cltlysf ?kdf dxfn]vfk/LIfs
>L efg'k|;fb cfrfo{ tyf cGo cltlysf ?kdf aLdf ;ldltsf
cWoIf >L kmQaxfb'/ s]=;L=, lwtf]kq af]8{sf cWoIf >L afa'/fd
>]i7 /xg' ePsf] lyof] . k|d'v cltly, ljz]if cltly tyf

rf6{8{ PsfpG6]G6x? :yfgLo tyf cGt/f{li6o ahf/df cfkm\gf]

:yfg agfpg ;Ifd x'g]5g\ .
txsf s]xL ljifosf nflu cfjZos 7flgPdf lj1x?nfO{
ljb]zaf6 cfdGq0f u/L l;P k/LIffnfO{ a9L gtLhfd'vL tyf
u'0f:t/Lo agfOg]5 . ahf/ k|lt:kwL{ agfpgsf] lgldQ ISA
Certification Course nfO{ lg/Gt/tf lbO{g5
] . k/LIff k4ltnfO{
IFAC af6 dfGotf k|fKt ug{ 7f]; k|of; ul/g]5 . df}hb
' f kf7\oqmd
kl/dfh{gsf] nflu cfjZos sfdsf] yfngL ul/;lsPsf] 5 .
ljb]zL ;+:yfaf6 l;P k/LIff pQL0f{ u/L ;+:yfsf] ;b:otf k|fKt ug{
rfxg]sf] xsdf k/LIff k|0ffnLdf ;fdfGo kl/dfh{g ul/Psf] 5 .
CAP III

n]vf k|ljlws (AT) lzIffnfO{ k|efjsf/L tyf u'0f :t/Lo agfpgsf]

nflu PsfplG6 6]SgLlzog af]8{nfO{ a9L k|efjsf/L ?kdf ;+rfng
ul/g]5. o;sf nflu g]kfn ;/sf/;+u ;dGjo ug{ kxn ul/g]5 .
o;af6 lab]zL ahf/df g]kfnsf] kx'Fr k'ofpg ;xof]u k'Ug]5 .

;+:yfut Pj+ dfgj ;+zfwg ljsf;

g]kfn ;/sf/f/f nlntk'/sf] Ujfsf]{df k|bfg ul/Psf] hUufdf

lgdf{0ffwLg ;+:yfsf] ejgsf] sfd ;DkGg ug{ clGtd r/0fdf
k'us
] f]5 . ;+:yfsf] ;f] ejg n]vfJoj;foLsf] nflu blIf0f Plzof
If]qs} pTs[i6 ;ef, ;Dd]ng, a}7s Pj+ cWoog s]Gb|sf] ?kdf
ljsf; ug{ g]kfn ;/sf/ tyf bft[ lgsfo;+u ;xof]usf] lgldQ
kxn ul/g]5 .
;'b/' klZrd tyf dWo klZrd If]qsf sfo{t ;b:ox?sf] ;+:yfdf
;xh kx'Fr k'ofpg] p2]Zon] g]kfnu~hdf zfvf :yfkgf ug{sf]
nflu cfjZos tof/L eO{/x]sf] 5 .
;+:yfsf] n]vf tyf ljQLo k|zf;g, ljleGg ljefu / zfvfaf6 ;Dkfbg
x'g] sfo{x?nfO{ ERP Based Software k|of]u u/L Online k|0fnLdf
nlug]5 . laBfyL{x?n] cfkm\gf] 6]i6 k/LIff / l;P k/LIffsf] glthf
j]eaf6} x]g{ ;Sg] Joj:yf ldnfO{ ;lsPsf] 5 .

af]w x'g] ck]Iff ul/Psf]5 .

cgj/t Joj;flos lzIff -l;=lk=O={ _ sfo{qmdnfO{ a9L k|efjsf/L agfpg
online CPE sf] Joj:yfsf ;fy} tflnd, ;]ldgf/ Pj+ uf]i7Ldf IFRS
tyf ISA ;+ u ;DalGwt ;fdfu| L sf] k| o f] u df hf] 8 lbOg] 5 .
k]zfut dofbf{ lakl/t sfo{ug]{ n]vfJoj;foL ;b:ox?nfO{
cg'zf;gsf] sf/jfxL tyf 5fglagdf s'g} k|sf/sf] e]b\efj gu/L
sfo{ ;+rfng ul/g]5 . 5fglagaf6 bf]ifL 7x/ePsf ;b:ox?nfO{
sf/jfxLsf] bfo/fdf NofOg]5 . o; sfdnfO{ k|efjsf/L agfpg
clwsf/ ;DkGg cg'udg ;ldlt :yfkgf ul/g]5 . o;n] dof{bf
ljkl/t sfo{ ug]{ dfly cg'zf;g sf/jfxLsf] hfgsf/L k|bfg ug{
;Sg]5 h;af6 ;+:yfsf] sfo{k|0ffnL dfly k|Zg lrGx v8f ug]{
cj;/ k|bfg ug]{ 5}g .

;dGjosf] nflu k|of;

:yfgLo lgsfo, :s"n, ;xsf/L ;+:yf nufotsf lgsfox?sf]

n]vf k/LIf0fnfO{ a9L Joj;flos agfpg ;/f]sf/jfnf lgsfox?
:yfgLo ljsf; dGqfno, lzIff dGqfno, ;xsf/L ljefu,
cfGtl/s /fh:j ljefu, sDkgL /lhi6f/sf] sfof{no;+u cfjZos
;dGjo u/L n]vfk/LIf0fdf Joj;flostf sfod u/L Ps?ktf
NofOg]5 . o;sf nflu o; ljifodf g]kfn ;/sf/af6 pRr
k|fyldstf lbnfpg dxfn]vfk/LIfsHo"nfO{ kxn u/L lbg cg'/f]w
ul/g]5 . n]vfJoj;foLnfO{ a9L ljZj;gLo agfpg lgodgsf/L
lgsfo;+u ;dGjosf] nflu ;Dks{ clws[tsf] Joj:yf ul/g]5 .
b'u{d tyf n3' If]qdf n]vfk/LIfssf] cefj x'g glbg PsJolQm
Ps k]zfnfO{ qmlds ?kdf nfu' ul/Psf] 5 . n]vfk/LIf0f ug]{
sfd ug{ 5'6 lbOPsf] If]qdf k|efjsf/L sfof{Gjogsf nflu
cg'udgsf] Joj:yf ul/g]5 . b'u{d tyf n3' If]qdf ;b:osf]
;+Vof tyf n]vfk/LIf0fsf] If]q klxrfg ug{ k/fdz{ ;lxt Member
Mapping sf] z'?jft ul/g]5 .

cGt/f{li6o ;DaGw tyf k]zfut klxrfg

k"jf{wf/ ljsf; ljgf sfo{of]hgf ;kmntfsf ;fy sfof{Gjog ug'{

lgs} r'gf}ltk"0f{ x'G5 . ;+:yfsf] k"jf{wf/ ljsf;sf] lgldQ cfly{s
tyf hUuf k|bfg u/]sf]df g]kfn ;/sf/nfO{ wGojfb lbg rfxG5' .
ejg lgd{f0f kZrft ;+:yfn] cfkm\gf] ultljlwx?nfO{ cem b|t' ug{
;Ifd x'g] cfzf u/]sf] 5' .

tyf SAFA h:tf n]vfJoj;fo;+u ;DalGwt

cGt/f{li6o ;+3 ;+u7gx?;+u ;xsfo{sf] cfwf/df ;+:yfn] k|efjsf/L
e"ldsf lgefpg]5 . ;+:yf CAPA Level df k|d'v e"ldsf lgjf{x
ug{ k|of;/t /xg]5 .

;+:yfsf sd{rf/Lx? ckl/xfo{ cf}hf/ ePsfn] ;+:yfsf] ljsf;sf]

lgldQ ;Ifd sd{rf/L cfjZoQmf kb{5 . ;+:yfnfO{ sd{rf/Lsf]
/f]hfO{sf] ?kdf ljsf; ug]{ jftfj/0f >[hgf ul/g]5 . o;af6
sd{7, nugzLn, s'zn / ;Ifd sd{rf/LnfO{ ;+:yfdf /x]/ cfkm\gf]
a[lQ ljsf; ug]{ cj;/ k|bfg ug]{5 .

:t/sf kf/:kl/s dfGotf k|fKt ug{ ;+:yf k|oTgzLn

/xg]5 . h;af6 ;+:yf tyf ;+:yfaf6 pTkflbt rf6{8{ PsfpG6]G6x?n]
plrt dfGotf k|fKt ug{ ;Ifd x'g]5g\ . ;xdtL kqdf x:tfIf/
(MOU) ePsf lab]zL n]vfJoj;fo;+u ;DalGwt ;+:yf;+usf]
;xsfo{nfO{ cufl8 a9fO{g]5 .

k]zfut Ifdtf clea[l4

cGTodf, ;+:yfn] lglb{i6 u/]sf] sfd sf/jfxLnfO{ ;kmntfsf ;fy

;Dkfbg ug{ g]kfn ;/sf/, dxfn]vf k/LIfssf] sfof{no, pkfWoIf,
kfif{bx?, k"j{ cWoIfx? tyf k"j{ kfif{bx?, ;+:yfsf ;b:ox?,
;+ : yfsf sd{ r f/L ju{ , lgodgsf/L lgsfox? tyf ;d:t
;/f]sf/jfnfx?sf] tkm{af6 cfjZos ;xof]u k|fKt x'g]df dnfO{
k"0f{ ljZjf; 5 .
wGojfb

;b:osf] Ifdtf clea[l4 tflnd, ;]ldgf/, ju{a[l4, ISA Audit,

IFRS, International Taxation ljifosf] tflndnfO{ kl/:s[t u/L
;+rfng ug]{ sfdnfO{ lg/Gt/tf lbO{g]5 . o;df k|of]ustf{sf]
;xeflutfsf] nflu klg cfjZos kxn ul/g] 5 .
Rff6{8{ PsfpG6]G6 tyf btf{jfnf n]vfk/LIfs jLrdf obfsbf p7g]
u'gf;fx? sd ug{ Rff6{8{ PsfpG6]G6, btf{jfnf n]vfk/LIfs tyf
;/sf/L k|ltlglw kfif{bx? jLr ;+Djfbsf] yfngL u/L ;Daf]wgsf]
k|of; ul/g]5 . o; sfddf tLg} kIfaf6 ;fd"lxs lhDd]jf/Lsf]

IFAC, IASB, CAPA

SAFA

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

l;P= dx]zs'df/ u'/fufO+{

cWoIf

cltlyx?n] ;+:yfn] xfn ;Dd u/]sf k|utLsf] k|z;

+ f ug'{ x'bF } ;+:yfsf]
k|utLdf of]ubfg k'ofpg' x'g] ;j}nfO{ wGojfb lbg' eof] . ;j} cltly
dxfg'efjx?n] gj lgjf{lrt cWoIf tyf pkfWoIfnfO{ awfO{ lbg'x'Fb}+
pxfFx?sf] sfo{sfnsf] ;kmntfsf] z'esfdgf lbg'ePsf] lyof] .

ljQLo k|ltj]bgx?sf] d"Nof+sg ;fkmff/f tof/ ul/Psf] 9fFrfsf]

cfwf/df x'g] ub{5 . g]kfndf pTs[i6 3f]lift ePsf k|ltj]bgx?nfO{
blIf0f Pl;ofnL n]vfJoj;foL dxf;+3 -;fkmf_ :t/Lo k|ltof]lutfdf
k|lt:kwf{sf] lgldQ k7fpg] ul/G5 .
@)!@ sf] nflu hDdf $ lawfdf pTs[i6 ljQLo k|ltj]bg k'/:sf/
lat/0f ul/Psf] lyof] . k|ltof]lutfdf lgDg adf]lhd ;+3;+:yfx?
ljh]tf tyf pk ljh]tf 3f]lift ePsf lyP .
qm=;=
lawf
k|fKt :yfg

sfo{qmdsf k|d'v cltly, ljz]if cltly tyf cltlysf ;fy

;+:yfsf kbflwsf/Lx? .
gj lgjf{lrt cWoIfn] cfkm"nfO{ lglj{/f]w lgjf{lrt u/]sf]df ;j}
kfif{bHo"x?nfO{ wGojfb lbg'ePsf] lyof] . ;+:yfsf] ejg lgdf0f{sf]
nflu g]kfn ;/sf/n] k|bfg ug]{ cfly{s ;xof]usf] k|z+;f ug'{xF'b}
;+:yfsf] yk ljsf;df ;/sf/L kIfsf] ;f}xfb{tfsf] cfjZostf /x]sf]
wf/0ff /fVg' ePsf] lyof] . pxfFn] laleGg ;/sf/L cfly{s gLlt lgod
lgdf0f{df ;+:yfn] k'ofpg] of]ubfg / cfjZostfsf] af/]df ;d]t
Wofgfsif{0f u/fpg' ePsf] lyof] . cGtdf cWoIfn] ;+:yf;Fu k|ToIf
tyf ck|ToIf ?kdf of]ubfg k'ofpg] lgodgsf/L lgsfo tyf
;/f]sf/jfnfx? ;a}nfO{ wGojfb lbg' ePsf] lyof] . ;fy} pxfFn] ljz]if
cltly tyf gj lgo'Qm dxfn]vfk/LIfs >L efg'k;
| fb cfrfo{nfO{ awfO{
tyf z'esfdgf lbg'ePsf] lyof] .
cfkm\gf] sfo{sfn ;kmn agfpg] sfo{df kfif{bHo"x?, k"j{ cWoIfHo"x?,
;+:yfsf sd{rf/Lx? tyf ;+:yfsf ;b:ox? ;a}af6 k"0f{ ;xof]u k|fKt
x'g] ljZjf; JoQm ug'e{ of] ;fy} cfkm\gf] sfo{sfn kl/0ffdd"vL x'g] wf/0ff
JoQm ub}{ ;df/f]xdf cfkm\gf] jflif{s sfo{of]hgf k|:t't ug'{ePsf] lyof] .

pTs[i6 ljQLo k|ltj]bg k'/:sf/ lat/0f

5}7f}+ kl/ifbsf] bf]>f] sfo{sfnsf cWoIf tyf pkfWoIfsf] zkyu|x0f

sfo{qmdsf] cj;/df ;+:yfn] $ >fj0f @)&) df @)^( ;fnsf]
pTs[ i 6 ljQLo k| l tj] b g k' / :sf/sf] 3f] i f0ff uof] .
;df/f]xdf ljhoL pTs[i6 ljQLo k|ltj]bg tof/ ug]{ ;+:yfx?nfO{
sfo{qmddf k|dv
' cltly dfggLo cy{dGqL >L z+s/k|;fb sf]O/{ fnfn]
k'/:sf/ lat/0f ug{'ePsf] lyof] .

ljQLo k|lbj]bg k'/:sf/ k|fKt ug]{ laleGg ;+w;+:yfsf k|ltlgwLx?sf

aLr dfggLo cy{dGqL, cltlyx? tyf ;+:yfsf kbflwsf/Lx? .
;+:yfn] ;g @))# b]vL sDkgL tyf ;+3 ;+:yff/f ;fj{hlgs
hfgsf/Lsf nflu k|sflzt ul/g] ljQLo laj/0f dWo] jif{sf] pTs[i6
ljQLo k|ltj]bgnfO{ BPA Award af6 k'/:s[t ub{} cfPsf] 5 .
ljQLo k|ltj]bgnfO{ skf]/{ 6] ueg]G{ ;sf] cjwf/0ffnfO{ nfu' u/fpg]
cf}hf/sf] ?kdf lnOG5 .

!
@
#

Banking Sector Subject

to Prudential Supervision

glan a}+s lnld6]8

PgaL a}+s lnld6]8
:6fG88{ rf6{8{ a}+s lnld6]8

ljh]tf
pk ljh]tf
t];|f]

Manufacturing Sector

!
@

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

a'6jn kfj/ sDkgL lnld6]8

ljh]tf
pk ljh]tf

Communication Sector

g]kfn b"/;+rf/ sDkgL lnld6]8 -g]kfn 6]lnsd_ ljh]tf

Other Financial Sector Subject to
Prudential Supervision

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

ljh]tf

sGkm/]G; ;DkGg

g]kfn rf6{8{ PsfpG6]G6\; ;+:yfn] $ >fj0f @)&)df sf7df8f}+df

5}7f}+ kl/ifbsf] bf]>f] sfo{sfnsf cWoIf tyf pkfWoIfsf] zkyu|x0f
sfo{qmdsf] k"j{ ;GWofdf XBRL, cfos/ tyf PG6L dgL NffpG8l/
;DaGwL Ps lbj;Lo sGkm/]G;sf] cfof]hgf uof] . sGkm/]G;df
g]kfn tyf ef/tsf ;DalGwt ljifosf lj1 JolQmTjx?n] sfo{kq
k|:t't ug'{ ePsf] lyof] . sfo{qmddf k|fljlws k]k/ k|:t't ul/g'sf
;fy} tL k]k/x? dfly 5nkmn tyf l6Kk0fL ul/Psf] lyof] .

;+:yfsf tTsflng cWoIf l;P= dw' lj/ kf08] sfo{qmddf ;Daf]wg

ug'{x'Fb} .
sfo{qmdsf] z'?cftdf ;+:yfsf tTsflng cWoIf l;P= dw' lj/ kf08]n]
sGkm/]G;sf] dxTj af/]df k|sfz kfg'{ ePsf] lyof] . sfo{qmd tLg
;];gdf ;+rfng ul/of] . sfo{qmdsf] klxnf] ;];gdf ICAI ef/tsf
XBRL ;DaGwL la1 l;P= /ljGb| jf8fnLn] Basics and Overview of
XBRL af/]df k|:t'lts/0f ug'{ePsf] lyof] . bf]>f] tyf t]>f] ;];gdf
qmdzM ;+:yfsf k"j{ cWoIf l;P= ;'bz{g/fh kf08]n] Contemporary
Issues in Income Tax Act tyf sfo{qmdsf] t]>f] tyf clGtd ;];gdf
g]kfn /fi6 a}+ssf 8]k'6L 8fO{/]S6/ >L l8NnL/fd Gof}kfg]n] Anti

Money Laundering-Combating the Financing of Terrorism:

Obligations for Accounting Profession ;DaGwL k|:t'lts/0f ug'e
{ Psf]

lyof] . ;xefuL ;+:yfsf ;b:ox?nfO{ * qm]l86 cfj/ k|bfg ul/Psf]

lyof] . sfo{ q mddf !)$ hgfsf] ;xeflutf /x] s f] lyof] .

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

la/f6gu/df sfo{zfnf uf]i7L ;DkGg

g]kfn rf6{8{ PsfpG6]G6\; ;+:yfsf] cfof]hgfdf / df]/ Jofkf/ ;+3 tyf
cfGt/Ls /fhZj sfof{no, df]/sf] ;xeflutfdf @)&) efb| @! ut] la/f6gu/df
cfos/ tyf d" N o clea[ l 4 s/ ;DjGwL sfo{ z fnf ;DkGg eof] .

;+:yfdf sfo{/t sd{rf/Lx?sf] xf};nf a9fpg'sf ;fy} cWoIf tyf

pkfWoIf;+u cfkm\gf] wf/0ff k|ToIf ?kdf /fVg] df}sf k|bfg u/]sf]
lyof] . sfo{qmdn] sd{rf/Lx?sf] cfkm\gf] v';L tyf b'v];fsf ;fy}
dgf]efjgf a'em\g] cj;/ k|bfg u/]sf] lyof] . o:tf k|sf/sf sfo{qmdn]
lg/Gt/tf kfpg' kg]{ clwsfz+ sd{rf/Lx?sf] wf/0ff /x]sf] lyof] .
o:tf sfo{qmdnfO{ lg/G/tf lbg x/bd k|of; ul/g] wf/0ff cWoIfHo"n]
/fVg' ePsf] lyof] .

O{Gkm/d];g l;:6d cl86 -cfO{=P;=P_ sf]if{ k/LIffsf]

k/LIffkmn k|sflzt

;+:yfsf cWoIf l;P= dx]zs'df/ u'/fufO{+ sfo{qmddf ;+Daf]wg ug'{x'Fb} .

;+:yfsf cWoIf l;P= dx]z s'df/ u'/fufO{+sf] z'ef/De dGtJo lbg' ePsf]
lyof] . sfo{qmddf k"jf{~rnsf ljleGg If]qsf u/L sl/j !@) hgf
dxfg'efjx?sf] ;xeflutf /x]sf] lyof] . tLg ;qdf ;+rflnt pQm
sfo{qmddf cfGt/Ls /fhZj sfof{nosf clws[t >L hLjgf/fo0f 1jfnLn]
xfn cfly{s ljwosn] u/]sf] kl/jt{g / km]nf] rf6{8{ PsfpG6]G6
l;P= hubLz cu|jfnn] ;d;fdlos ljifox?sf] af/]df k|:t'tLs/0f
ug'e{ Psf] lyof] . cGtdf g]kfn rf6{8{ PsfpG6]G6\; ;+:yfsf cWoIf, df]/
Jofkf/ ;+3sf pkfWoIf tyf cfGt/Ls /fhZj sfof{no, df]/sf k|d'v,
;+:yfsf kfif{b cf/P= df]xg ;'j]bL, ;+:yfsf la/f6gu/ zfvf ;dGjo
;ldltsf ;+of]hs l;P= kjg /f7Lsf] ;d]t ;xeflutfdf v'Nnf 5nkmn
sfo{qmdsf] ;d]t cfof]hgf u/]sf] lyof] . sfo{qmdsf] cGtdf zfvf ;dGjo
;ldltsf ;b:o l;P= cZjLgL j+znn] wGojfb 1fkg ug'{ ePsf] lyof] .

ueg{/ ;+u e]6

-kmf]6f]_

rf6{8{ PsfpG6]G6x?sf] ;"rgf k|ljlwsf] If]qdf Joj;flos ljsf;,

;"rgf k|ljlwsf] l;:6d ljsf; tyf ;"rgf k|ljlwsf] n]vfk/LIf0fdf
;xof]u k'ofpg] p2]Zon] ;+:yfn] ICAI sf] k|ljlws ;xof]udf
O{Gkm/d];g l;:6d cl86 -cfO{=P;=P_ sf]if{ ;+rfng ub}{ cfO{/x]sf]
5 . rf6{8{ PsfpG6]G6x?nfO{ k|fljlws ?kdf ;d]t ;Ifd agfpg]
p2]Zo cg'?k of] sf]if{ ;+rfngdf Nof+pb} cfPsf] xf] . O{Gkm/d];g
l;:6d cl86 -cfO{=P;=P_ sf]if{sf] lgldQ h'g @@, @)!# df k/LIff
lnOPsf] lyof] . k/LIffsf] glthf cg';f/ !! hgf rf68{ PsfpG6]G6\;
;b:o k/LIffdf ;kmn x'g'ePsf] 5 .

lzIff tyf k/LIff laefu

rf6{8{ PsfpG6]G;L clGtd k/LIffsf] k/LIffkmn k|sflzt
h"g @)!# df lnOPsf] rf6{8{ PsfpG6]G;L clGtd k/LIffsf] k/LIffkmn
g]kfn rf6{8{ PsfpG6]G6\; lgodfjnL @)^!, adf]lhd k|sflzt
ul/of] . k/LIffsf] glthf cg';f/ CAP I txsf $*^ laBfyL{x?
CAP II sf] egf{sf] lgldQ of]Uo ePsf 5g\ . tL dWo] $$@ hgf
gofF sf]if{ / $$ hgf k'/fgf sf]if{ tkm{sf /x]sf 5g\ . To;}u/L,
CAP II txsf (* laBfyL{x? CAP III txsf] egf{sf] lgldQ of]Uo
ePsf 5g\ . CAP III pQL0f{ u/]sf !$ hgf laBfyL{x? cfjZos
k| l qmof k" / f u/L ;+ : yfsf] ;b:otf lng of] U o x' g ] 5 g\ .
@)!# h"g dlxgfdf ;+rflnt k/LIffdf ;xefuL tyf pQL0f{ txut
?kdf laBfyL{sf] ;+Vof
;=g+ tx
!

g]kfn /fi6 a}+ssf ueg{/ >L o'j/fh vltj8fsf ;fy ;+:yfsf

cWoIf tyf pkfWoIf .
@)&) cflZjg * ut] g]kfn /fi6 a}s
+ sf ueg{/ >L o'j/fh vltj8f
;+u Nepal Financial Reporting Standards (NFRS) nfu' ug]{ tyf
a}s
+ x?sf] Branch Audit sf ;DaGwdf 5nkmn ug]{ p2]Zon] ;+:yfsf
cWoIf, l;P= dx]zs'df/ u'/fufO{+, pkfWoIf, l;P= g/]Gb| e/fO{ tyf
sfo{sf/L lgb]{zs l;P= ljgo k|sfz >]i7n] e]6 ug'{ ePsf] lyof] .

CAP I-gofF_

;xefuL
pQL0f{
CAP I-k'/fgf]_ ;xefuL
pQL0f{
CAP II
;xefuL
pQL0f{
CAP III
;xefuL
pQL0f{

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#
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cWoIf tyf pkfWoIf ;+u e]63f6 sfo{qmd

;+:yfsf cWoIf l;P= dx]zs'df/ u'/fufO{+ tyf pkfWoIf l;P= g/]Gb|

e/fO{n] $ efb| @)&) df ;+:yfdf sfo{/t sd{rf/Lx? ;+u e]63f6
ug'e{ of] . pQm e]63f6 sfo{qmddf cWoIfHo"n] ;+:yfsf] cfufdL of]hgf
tyf sfo{qmdsf af/]df hfgsf/L u/fpg' eof] . sfo{qmddf ;+:yfdf
sfo{/t sd{rf/Lx?n] ;+:yfsf /fd|f tyf ;'wf/ ug'{kg]{ kIfsf af/]df
;d]t v'n/] wf/0ff /fv]sf lyP . sfo{qmddf ;+:yfn] cfDbfgL a9fpg
;lsg] ;+efJo If]qsf] jf/]df ;d]t 5nkmn ul/Psf] lyof] . ;f] cj;/df

laj/0f

klxnf]
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g]kfn rf6{8{ PsfpG6]G6\; lgodfjnL, @)^!
;+:yff/f d] @)!# df ;+rflnt ;b:otf
;b:otfsf] nflu of]Uo ePsf 5g\ . pQm
hgfsf] cfj]bg k/]sf]df hDdf !%* hgf
ePsf lyP .

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

sf] lgod $! adf]lhd

k/LIffdf #@ k/LIffyL{
k/LIffsf] lgldQ !^!
dfq k/LIffdf ;fd]n

n]vf k|fljlw1 (Accounting Technician)

k/LIffkmn k|sflzt

g]kfn rf6{8{ PsfpG6]G6\; ;+:yfn] Aofkfl/s If]qaf6 n]vf k|fljlw1sf]

a9\bf] dfunfO{ kl/k"lt{ ug]{ p2]Zon] n]vf k|fljlw1 sf]if{sf] ;+rfng
ub}{ cfO/x]sf] 5 . aif{df b'O{ k6s dfr{ tyf ;]K6]Dj/df ;+rfng
x'g] n]vf k|fljlwssf] k/LIffdf @)!# dfr{sf] clGtd k/LIffsf]
lgldQ k"j{ k/LIff pQL0f{ ePsf !% hgf k/LIffyL{n] cfj]bg kmf/d
e/]sfdf !$ k/LIffyL{dfq ;fd]n ePsf lyP . h; dWo] * hgf
k/LIffyL{n] k/LIff pQL0f{ u/L n]vf k|fljlw1sf] k|df0fkq k|fKt ug{
of]Uo ePsf 5g\ . xfn o; sf]if{ k|lt laBfyL{sf] rf;f] a9\b}
uO{/x]sf] 5 .

lh=Pd=l;=P; -GMCS_ tflnd ;DkGg

:yfgdf lgoldt ?kdf s/Lo/ sfpG;lnsf] cfof]hgf ub}{ cfPsf]

5 . h; cg'?k o; k6s hgd}qL SofDk; / d]wf sn]h
sf7df8f}+df s/Lo/ sfpG;ln cfof]hgf ul/Psf] lyof] h;df
qmdzM !@@ tyf ^& hgf OR5's ljBfyL{ tyf cleefjssf]
;xeflutf /x]sf] lyof] . clws[t dfwj gf/fo0f sIfkltn] hgd}qL
SofDk; tyf k|fljlws ;xlgb]z
{ s l;P= k'ik]Gb| l;+x, l;P= ;'/z
]
vs'/n
] / clws[t dfwj gf/fo0f sIfkltn] d]3f sn]hdf sfo{qmd
;+rfng ug'{ePsf] lyof] .

k':tsfnodf yk k':ts tyf k|sfzg ;DaGwdf

;+:yfsf] lzIff laefun] ;+:yfdf btf{ ePsf laleGg txsf laBfyL{x?sf]
cfjZoStffnfO{ Wofgdf /fvL klqsf cjlwdf Joj:yfkg, laQ, n]vf,
sfg"g tyf cGo u/L sl/j *% k':tsx? k':tsfnodf yk u/]sf]
5 . xfn ;+:yfsf] k':tsfnodf a;L cWoog ug]{ tyf s]xL ;dosf
nflu k':ts ;fk6L lnO{ cWoog ug]{ laBfyL{x?sf] ;+Vofdf a[l4
ePsf] 5 .
To;}u/L, ;+:yfn] ;a} txsf h'g @)!# sf] clGtd k/LIffdf ;f]lwPsf
k|Zgx?sf] pQ/ ;lxtsf] ;+ufnf] Suggested Answers k|sflzt
u/]sf] 5 . o;af6 laBfyL{x?n] pQ/ n]Vg] z}nL tyf pQ/x?sf]
af/]df /fd|f] hfgsf/L k|fKt ug{ ;Sg]5g\ . of] ;+ufnf] laBfyL{ ju{sf
nflu clt g} pkof]uL /xb} cfPsf] 5 .

laBfyL{ ljlgdo sfo{qmd -Student Exchange Program_

rf}yf] Jofr GMCS tflndsf ;xefuLsf ;fy ;+:yfsf

kbflwsf/Lx? .
;+:yfn] General Management and Communication Skill
(GMCS) tflnd lgoldt ?kdf ;+rfng ub}{ cfPsf] 5 . of]
tflnd CAP III , kmfO{gn / n]vf k|fljlw1 txsf] k/LIff pQL0f{
u/]sf laBfyL{x?n] Ifdtf clej[l4 ug]{ k|of]hgsf] nflu clgjfo{
ul/Psf] 5 . rf}yf] Jofrsf] lgldQ ;+:yfd} ;]K6]Dj/ ! b]lv ;]K6]Dj/
!%, @)!# ;Dd ;+rflnt pQm tflnddf clGtd k/LIffdf pQL0f{
ePsf @@ laBfyL{x? dWo] !* hgf rf6{8{ PsfpG6]G;L tyf $
hgf n]vf k|fljlws x?sf] ;xeflutf lyof] .

x/]s jif{ ;+:yfdf cWoog ug]{ laBfyL{x?sf] cfTdljZjf; tyf dgf]jn

a[l4 ug]{ p2]Zo /fvL Student Exchange Program df efu lng
;+:yfn] laBfyL{x?nfO{ df}sf k|bfg ub}{ cfPsf] 5 . ;f] gLlt cg'?k
o; jif{ ;+:yfaf6 !) hgf laBfyL{x?nfO{ pQm sfo{qmddf efu lng]
df}sf pknAw u/fO{Psf] lyof] . ;f] sfo{qmddf laBfyL{x?n] cfkm\gf]
sfo{kq k|:t't u/]sf lyP . sfo{qmd !#!$ ;]K6]Dj/, @)!# df ef/tsf]
sf]nsQfdf ;+rfng ePsf] lyof] .

pQm tflnd kZrft lgwf{l/t k|lqmof k"/f ul/;s]sf] cj:yfsf

CAP III tyf kmfO{gn txsf laBfyL{x? ;+:yfsf] ;b:otfsf] lgldQ
of]Uo dflgG5g\ . n]vf k|fljlwsx? n]vfk/LIf0f cg'dlt kq k|fKt
ug{ of]Uo x'G5g\ .

;+:yfdf laBfyL{x?sf] btf{ ;+Vofdf ePsf] a[l4n] rf6{8{ PsfpG6]G;L

lzIff k|lt cfsif{0f a9b} uO{/x]sf] O+lut u/]sf]5 . ;+:yfn] ;/n tyf
;'ne l;P lzIff k|bfg ub}{ cfPsf]n] klg nugzLn tyf Ifdtfjfg
laBfyL{x?sf]] egf{ rfk ;+:yfdf kg]{ u/]sf] xf] . l;P lzIff pQL0f{ u/]
kZrft eljio pHhn kfg{ ;lsg] cj:yfsf] sf/0faf6 klg o; k]zf
k|lt cfsif{0f a9]sf] b]lvG5 . laleGg cfly{s aif{df rf6{8{ PsfpG6]G6\;
;+:yfdf btf{ eO{ l;P lzIff cWoog ug]{ laBfyL{x?sf] ;+Vof lgDg
/x]sf] 5 .

l8;]Dj/ @)!! b]lv clgjfo{ ul/Psf] of] tflnd ;+:yfaf6 rf6{8{

PsfpG6]G6\; k/LIff pQL0f{ ug]{ tyf n]vf k|fljlws sf]if{ k"/f ug]{
laBfyL{x?nfO{ ;+:yfsf] l;P ;b:otfsf] lgldQ tyf n]vfk/LIf0f
cg'dlt kq k|fKt ug{ clgjfo{ ul/Psf] 5 . laBfyL{x?sf] ;donfO{
Wofg lbO{ of] tflnd ;fdfGotof CAP III txdf s'g} Pp6f ;d"x
pQL0f{ u/]sf] cj:yfdf klg lng kfpg] Joj:yf ul/Psf] 5 .

s/Lo/ sfpG;ln

rf6{8{ PsfpG6]G;L lzIffsf] a9bf] rfxgfnfO{ kl/k"lt{ ug{ tyf

rf6{8{ PsfpG6]G;L lzIffsf] dxTj a'emfpg ;+:yfn] b]zsf] laleGg

laBfyL{ egf{

CAP I
cfly{s aif{
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CAP II

CAP III

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;b:otf, k]zfut k|df0fkq tyf n]vfJoj;foL ;+:yfsf] l:ylt

! >fj0f @)&) b]lv !$ cflZjg @)&) ;Dd ;b:otf, k]zfut k|df0fkq

tyf n]vfJoj;foL ;+:yfsf gjLs/0f l:ylt lgDg adf]lhd /x]sf] 5 .
;b:otf
k]zfut k|df0fkq n]vfJoj;foL ;+:yf
;b:o
s"n

gjLs/0f s"n

gjLs/0f s"n

gjLs/0f

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;+:yfdf k]zfut k|df0fkq tyf n]vf Joj;foL gjLs/0f kZrft ;+:yfsf
;b:on] n]vfJoj;fo ;+rfng ug{ kfpg]5g\ eg] gjLs/0f gug]{
;b:on] ;f] Joj;fo ;+rfng ug{ gkfpg] sfg"gL Joj:yf 5 .
l;PPkml;P
cf/P= aL
cf/P= ;L
cf/P= 8L
s"n ;b:o

g]kfn rf6{8{ PsfpG6]G6\; ;+:yfsf] ;"rgf

rf6{8{ PsfpG6]G6 ;b:otf k/LIff ;DjGwdf g]kfn rf6{8{ PsfpG6]G6\; ;+:yfaf6
ldlt @)&)%@* df lg0f{o eO{ nfu' ul/Psf gofF k|fjwfg lgDgfg';f/ ePsf]
hfgsf/L u/fOG5 .
-!_ gf]e]Da/ @)!# df ;+rfng ul/g] rf6{8{ PsfpG6]G6 ;b:otf k/LIff -k'/fgf]
kf7\oqmd cg';f/_sf ;DaGwdfM
s_ o; ;+:yfn] gf]e]Da/ @)!# df ;+rfng ul/g] rf6{8{ PsfpG6]G6 ;b:otf
k/LIff -k'/fgf] kf7\oqmd cg';f/_ df ;fd]n x'gsf] nflu cflZf+s laifosf]
dfq kmd{ eg{ kfO{g] 5}g -h:t}M tLgj6f laifo af+sL /x]sf] eP tLg}j6}
laifosf] jf b'O{j6f laifo af+sL /x]sf] eP b'Oj6} laifosf] kmd{ eg{'kg]{5
/ Pp6f laifo afFsL /xg]n] dfq Pp6f laifosf] kmd{ eg{ kfpg]5_ .
v_ pk/f]Qm adf]lhd k/LIffdf ;fd]n x'g k/LIff kmd{ e/] adf]lhd ;a} laifodf
clgjfo{ pkl:yt x'g' kg{]5 .
u_ k/LIffsf] kmd{ e/]sf k/LIffYfL{n] s'g} laifosf] k/LIffdf cg'kl:yt ePdf jf
k/LIff Tofu]df cyf{t Drop u/]df k"/} laifosf] k/LIff cg'QL0f{ ePsf] dflgg]5 .
3_ k/LIff z'Ns ;flass} k|lt laifo ? $,))) -?= rf/ xhf/_ nfUg]5 .
_ k'/fgf] kf7\oqmd cg';f/ rf6{8{ PsfpG6]G6 ;b:otf k/LIff gf]e]Da/ @)!#
;Dd cyf{t\ ca Ps k6s dfq ;+rfng ul/g]5 .
-@_ h'g @)!$ / ;f] kZrft ;+rfng ul/g] rf6{8{ PsfpG6]G6 ;b:otf k/LIff
-gof+ kf7\oqmd cg';f/_ CAP-III ;+u} ug{] ;DaGwdfM
s_ o; ;+:yfn] h'g @)!$ / ;f] kZrft rf6{8{ PsfpG6]G6 ;b:otf k/LIff
-gof+ kf7\oqmd cg';f/_ rf6{8{ PsfpG6]G;L clGtd tx (CAP-III) sf] k/LIff;+u}
Pp6} k|Zgkqsf] cfwf/df ;+rfng ul/g]5 . o; gofF Joj:yf cg';f/ ;+rfng

NFRS nfu' ug]{ ;DaGwdf

g]kfn n]vfdfg af]8n
{ ] cGt/f{li6o n]vfdfg af]8a{ f6 hf/L ul/Psf
IFRS cg';f/ tof/ kfl/Psf Nepal Financial Reporting Standards
(NFRS) nfu' ug]{ lg0f{o u/]sf] 5 . ;+:yfn] g]kfn n]vfdfg
af]8a{ f6 l;kmfl/; ePsf NFRS x? (IFRIC tyf SIC) ;lxt nfu'
ug]{ lg0f{o u/]sf] xf] . ;+:yfn] s'g} lgsfon] cfkm"nfO{ tf]lsPsf] ldlt
eGbf cufj} NFRS nfu' ug{ rfx]df nfu' ug{ k|f]T;flxt u/]sf] 5 .

sd{rf/L lgo'Qm

@)&) efb| ! ut] af6 nfu' x'g] u/L ;+:yfn]] k|zf;lgs clws[t
kbdf ;'>L ;ldtf 8+uf]n tyf ;"rgf k|ljlw clws[tsf] ?kdf
>L a;Gt s[i0f nf]s]Zj/ /+lhtsf/nfO{ lgo'Qm u/]sf] 5 . o;
c3L lghx? ;+:yfsf] sd{rf/Lsf] ?kdf qmdzM lzIff laefu tyf
;"rgf k|ljlw laefudf sfo{/t x'gx' G' Yof] . b'jh
} gfnfO{ awfO{ tyf
pQ/ pQ/ k|ultsf] z'esfdgf !!
v_

u_

3_
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5_

ul/g] rf6{8{ PsfpG6]G6 ;b:otf k/LIffdf Corporate Law / Advanced

Taxation u/L hDdf b'O{ laifosf] /xg]5 .
b'O{ laifox? Corporate Law / Advanced Taxation CAP-III txsf] cnu
cnu ;d"xdf /x]sf laifox? ePsfn] Aggregate %) k|ltztsf] Joj:yf
gu/L b'a} laifosf k/LIff Ps} k6s lbO{ k|To]s laifodf $) c+s jf ;f]
eGbf a9L c+s k|fKt u/]sf] cj:yfdf dfq pQL0f{ x'g] Joj:yf ul/Psf] 5 .
laifo 5'6 (Exemption) sf] ;'lawf kfpgsf] nflu s'g} Ps laifodf sDtLdf
^)k|ltzt c+s k|fKt ug{' kg]{5 / csf]{ laifodf sDtLdf #) k|ltzt c+s
k|fKt ug{' kg]5{ . o;/L ^) k|ltzt c+s k|fKt u/]sf] laifodf lghn] laifo
5'6 kfpg]5 / o:tf] k|sf/sf] 5'6 To; kl5 nuQ} lbPsf] tLg k6ssf]
k/LIff ;Dd sfod /xg]5 .
Ps laifodf laifo 5'6 -Exemption_ kfPsf] cj:yfdf dfq csf]{ afFsL
Ps laifosf] k/LIff kmd{ eg{ kfOg]5 t/ Tof] ljifo pQL0f{ x'g sDtLdf $)
c+s Nofpg' kg]{5 .
k|To]s k6ssf] k/LIffdf k|lt laifo ?= ^,))) -?= 5 xhf/_ nfUg]5 .
k'/fgf] kf7\oqmd cg';f/ k/LIff lbO{ cg'QL0f{ ePsf k/LIffYfL{x?sf] xsdf
h"g @)!$ b]lv Corporate Law df dfq cg'QL0f{ ePsf] ePdf Corporate
Law sf] dfq k/LIff lbg' kg{]5 / Direct Taxes jf Indirect Taxes jf b'a}
laifodf cg'QL0f{ ePsf] ePdf Advanced Taxation laifosf] k/LIff lbg'
kg{]5 . tLgj6} laifo cg'tL0f{ ePsf] ePdf gofF kf7\oqmd cg';f/ b'O{
laifosf] k/LIff lbg' kg]{5 .
@)!# gf]e]Da/ k5fl8sf rf6{8{ PsfpG6]G6 ;b:otf k/LIffdf klxnf] k6s
;dfj]z x'g cfpg] k/LIffyL{x?sf] xsdf rf6{8{ PsfpG6]G;L clGtd tx
(CAP-III) df 5'6 lbPsf laifox?df k|lt laifo ?= #,)))-?= tLg xhf/_
z'Ns nfUg]5 .

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THE INSTITUTE OF CHARTERED ACCOUNTANTS OF NEPAL

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