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The Institute of Chartered Accountants of Nepal

(Established under the Nepal Chartered Accountants Act, 1997)
Satdobato, Lalitpur, Nepal
Tel: 977-1-5530832, 5530730, Fax: 977-1-5550774
Email: ican@ntc.net.np, website: www.ican.org.np

To,

CA Suvash Pandey
10th January 2023

Dear Sir,

It is with pleasure that I write to offer you to prepare the Revision Test Paper (RTP) for the CAP III
level examination going to held on June 2023.

You will be responsible to make the Revision Test Paper (RTP) for Advanced Audit and Assurance
of CAP III.

The incentive amount in respect of this assignment will be Rs 27,000 subject to tax as per the
provision of government tax rules.

Last date of submission of Revision Test Paper would be 10 February 2023.

This letter of appointment constitutes a Terms of Reference (TOR) for preparation of Revision test
paper. Please ensure to acquaint yourself on the terms for the preparation of Revision Test Paper.

Thanks and Regards,

…………………
CA Himal Dahal
Deputy Director
 Terms of Reference (ToR)

for

Preparation of Revision Test Papers(RTP)

ICAN in its continuous effort to support students to have comprehensive study of subject materials
is willing to provide them with Preparation of Revision Test Papers (RTP) of respective subjects for
June 2023 examination for CAP II and CAP III level so that they can have a comparative study to
support their examination approach. The terms of reference to accomplish this assignment shall be
as under:

1. Revision Test Papers are to facilitate the students preparing for Chartered Accountancy
examination to revise the syllabus along with comprehensive questions from each chapter.

2. Revision test paper shall contain at a minimum 20 questions along with their answers which is
equivalent to 3 sets of their respective examination questions. Also, questions and answers should
be separated chapter wise according to the syllabus of the subject. Revision test paper should
contain theoretical, practical questions and case laws as per the need in the subject. All the
questions in RTP shall be within the syllabus of the respective subject of the respective level.

3. Revision test paper shall be prepared considering the level of question which are asked in the
previous examination and should contain comprehensive questions from each chapter so that it
covers the whole syllabus.

4. All questions should be provided in a single file and all answers should be provided in separate
file separating the chapters in both questions and answers. Questions should not be repeated from
published Revision Test Papers, Suggested Answer Papers and Study Material of the institute or
foreign accountancy institute.

5. Revision Test Paper should be prepared using Times New Roman font with 12-point characters.
However, font size may be reduced within tables or figures to fit within margins. Any pictures or
formula should be converted into text of specified font. Text must be 1.15 spaced. Margins of 1
inch on every side should be kept. Header should contain level of course and subject name. Footer
should contain page number in the center.

6. The quality and technical aspect of the Revision Test Paper is subject to review by the ICAN
before its approval. ICAN reserves the right to ask the resource person to modify the Revision
Test Paper as per its own review and need, which the resource person is expected to cooperate.

7. The resource person shall submit the complete set of Revision Test Paper in the format prescribed
in sample in a word file within 1 month from the date of assignment.
8. The resource person shall also focus on technical and grammatical aspect of questions and
answers during the preparation.

9. Further, sample for the Preparation of revision test papers will be provided and
preparation only on the specified format and time shall be accepted. Delay on submission
of prepared Revision Test Paper will automatically lead to termination of assignment and
the resource person may not be considered by ICAN in any future assignments.

10. Resource Person shall follow the rules of plagiarism in the RTP and shall share draft and final
working with ICAN only. All rights related to RTP shall be reserved within ICAN only.

11. The Resource Person shall have full access on the books and other materials required for
Preparation of revision test papers, available in library for effectively carrying out Preparation
work.

Terms of Payment:

• The total fee is Rs. 24,000/- for CAP II level and Rs. 27,000/- for CAP III level per subject
of 100 marks.
• The above fee is subject to deduction of tax at source applicable as per government rule.
• The payment shall be made within one month after the submission of the prepared revision
test papers in the above-mentioned terms and conditions and to the satisfaction of ICAN.