1 1 P. L. Shrestha & Co. HLB International Representative Firm 2 2 B. K. Agrawal & Co. Crowe Horwath International Member Firm 3 3 K. B. Chitrakar & Co. Alliott Group Member Firm 4 5 Suvod Associates The International Accounting Group ( TIAG) Member Firm 5 11 G. P. Rajbahak & Co. B K R International Member Firm 6 100 B. & B. Associates Russell Bedford International Correspondent Firm 7 230 Dev Associates Baker Tilly International Member Firm 8 350 N. B. S. M. & Associates Geneva Group International Member Firm 9 367 ABMS & Associates Kreston International Limited Member 10 461 R P B & Associates Reanda International Network Limited Member