Scribd Logo
Upload

Welcome to Scribd!

  • Nepal Chartered Accountants Act, 2053

    Uploaded by

    binu
    9 views6 pages

    Copyright

    © © All Rights Reserved

    Available Formats

    PDF or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    9 views6 pages

    Nepal Chartered Accountants Act, 2053

    Uploaded by

    binu

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    of 6
    Cherterest Acceuntonts Act. To esvab\ieh on | TB SaNEh im Laie of omceumionts Neral ea Tae oe Bh ne sey TEIN Powe owomess touerds she imortane th the aeeounreney 408 Len os wares egonemvc & socio +3 actee atom 5. ne Te owe econ ernie Sevetopment ah the covmtry & 7 Te have devant, provechion 4 premehen Ke Prekession sey making the aecountonis Undembone ther veep, | Heeerds the Imporience ob ane eccoumnrency dane | eccomis. [Nature of Sean) Ceection 43 [E- Rorenemes win perpewvel suctestion |. Separote eeat 3: cer tm proverhes 4. Sue 4 be seed Objectives oF IcAn) (section $1 L. Play me Vole eb Tequiatory beoy “hs encourage the members tO carry on acctonty Proby stalin the seope Ob Me eae Op eomeca a | in cruce te eonsolidote end eany on deveor'ng he | _ecerey preg for tne esemenie Gevinh: eh. he nation 2. Enhonce socies reeg® poith in the acemey pay? by voising awserness susards the impr ah Beerney song ane eceremte d socion weap ef tne ccms 13. Dever, protect & premel the ociney ereb” Dey mening fre occrnts Understond amen veep’, stomerds the my oh the occaty L accents & Develey the vegiswation, avot bicahons 6 tre acct priyfoie A tne exeminahion syste Vin eonsanence sith int'\ nema & proche 136 06 moke the accmty Pespectable & reliable. Constiterien eF The Council Csceton 11 [DPorpese of conosterien ©) cauneh ohotl Ge otfalament eb omeetive eh sve Zeam 2: Creagh a2 ciheriw-se provided elacusheve (n Hit AC: Tcocnet Shaw excertisc alt the powers. perfpen at the Gates cunlerved Gm ond oetignad te nent | ceeyre te this Ae Lane Roce Leyes fromes wn Me 7 Clowse Members Elected (Nominee SS ee eae rmogin arate wt Gaoy tng RA members FAT —— = Bie Gat eee ise Soma re eaten taste reer ee URE TaeRREW ren ener the shairperaen bay Wee oo ane rms os ep ine caunanes wejerreaite on | Cineee ta) ob bon eednon (3) | eng new enjriy |g, me tenore Cr LWrer shall be Lycans A wmey maybe elected fpr one more term: 7 othe tenore é& He councilors Shell be 5 Years & they moyve Ye- tleclad or Te- nemnated. Preambie [Purpose foechives J WGA Ach, 205% | 4 the cccomlonty 7. 2085, ee een F, 0 4 Powers ah chairperson (Rule 65 ds 00a Rates) 9 CP Shaw be Me chialy oh He comet bin Oddinen, 1 Te aiveck exewwhive director te cat meenng Ashe cowl LTS eenkirm agenda for the caundl meeting T condier the MéeHing ¢ decide the prienty dB, speaten! among the council members In the meet’ Te cancel the mecting 1b read under ony elreombernes. TR cenelode the ceunel meer’) Te represent the Inetitore ® & « Enquire te enecotive direerey or carmel members if read, “Fi D&-P ck vices chairperaen [Avie 66 & wen Roles, SWF chen perorm FIDE Pe dh cf in his absence. F.0d Foy Cound members oh the counel | Te Ailend ae metting oie comal 2. Beckerm Mme benchions ovecoked ty the cemrel Binoy e creanwe “rele wn ti Weld of Occawnting & auditing B. Te taorn on bench Ob the Insthure. eouneilwTe cease TG Held OFF Caos), Li th vesignoken*tendeee: by the covneler Be Th the cevndar abseny vimselb (rer B coneecebve mieewng wslthet ging a nore ‘with reser B Th she counciier ceagce 40 be | member & Ine Tnshivie Coveuided that; Hus prviion shall nel be epricable | te ine merminaked councilor) fe Th the derm Oh ebiice Qi the counetor expires Th the comeier ates G. Thu ie proves trot the couneter fas neh abided oy Me Tonaver Feberred te iq seehon 34> voeoney 4 Foihitiment Csechion Tvecencs eh cocnel members erat! be led by S ceondd by esigneking any member (er 446 or (es 1 by viey ch election for mee then tT 2. vacancy && pereems nominated by teen snot be fied Wy + Mbernineling anomer person os the cameley Thy fellauing the procedures seb berth vn the seid close | ‘fertne remaining term ob aifice ap sum ecarmscl | Metimgs And Oscisions oh Cound) Ceechron to Tike G0 thot convene We mg eHoe cue Gn sv Ort Le 0 my ve species vy He OF 2. moe shal be held ob least 6 Hmes a yeor & ger Bet” D censecobwe pigs Shen ack De mere Wren 3 meme 5. cp kin his absense « Sector 5° WiGh 4 Inline ovecrar ch oom Deen eo oe eric tutlighet bah, one Hs eect) 1 AE rd arlesd 990 4 eoaiers Toe Sey sectote elt coweens cme tmo A= a sg ange. hdmen crea ten perresence & Gout caunchor shen conshivie the aver Ostet eos foe Se ae sey Hie batten dhbleng toe meet Sox agora ann des rail ot the eneeng, & th The decisions d] tre counel! shan! be auimenheared toy ne EO- Be The counell may, Ih it deems te necescory nwle any live ‘or feregn experts caviser 42 attend (ts mecking as on observer. a ee ae oe Rules 20613 a oe ed Qrvide Commisree & CA FD 4 P, Geundl Csechon 113 Pokal ee ee Senet | cera Grrirenns of conaaiiec taunt ey, See ee 1s Reeve @ pevron wath on appropri type oy enember AAS mp. tohe Helos the Tee qualifeatren s > Dever inne the tyre ef cemeunim & prociical Fraining, sh perase. she et fenronn ~hecemery te obrabing he membecship : [4+ Grom we proper cern ficate +e the members ter “hoeP, | eac, Cave 72) corying on the cccetongy Fok, § rac Che 72) vier of the cours | | oem Tr earminr Brremmend ios in suntieahens onion | Teer neers semen agen ony meron ee ae eae Z COR ee a re ee anor a | ceetene * Rap eh edvcahema! institutes. | [© Segond on mowate one rgaintale Leepuitens. eh pacman SaaS RT & Pubhah mareriste Yetahing above prmbals, le Bs Manage abart cenknvevs Prbjo's wlocaher 3 Prpe. 6. omer orehons os prferibed by the coun! see mim ane ocer's wnibtates f ether |pinaiptnars commities Ceechion 143. cronies. Chet be csnshWied © Tetemmend “ne covac? |& Geneee diner term ov Binur maSsiey Galion GRP lapsetbaton coms eoraiad ber the venett ocerrey aged qgeran any achen, Gorhery te tite Rel ov Regu” forory Yelahing to dhe SoRMlllee members. Inecept erembrrawe 4 he Inv" Federanen Aeeamianl, +A regene £ sub regional heaevarions +4 ent eon trainings seminars ek thomen resent in seen 9: Pobnén materioie J Operate oh secomey Hod poston Per - Teme decignorea by te Cound $0. Te caryeur svch other fonctions ae ovecenbid by 7 be Pe mcecil dae coc eer ea Ae Aol er Regvintions sin clovse (2) ofp $:569) ff aeers Recesteny fe ottoin the ate op ths ned: TS menbers |= oy Ae ceunet Fem omeger Me Ach And Action Nob To Ge Tavalid Ceecen 23 —g [as wy ane ceonest_teom amengah the mente PAA cases where ony oct and achon Wes been done _memeers | io porncene dhe ceesien oh the ceumel sumer the seat dh, Dero 1p re ie ae ony counciler is, vocont or The CP er me shor aol be ovemcd te ottene ony meen + @ PerseT the has net pessesced woch quel Tey tearstaeteed Bains We Ger aan be, OF *ea4 te become @ ceunetor sling pee = be ke hos been elected ev nemineled os the ceumeser: senvre dh CPL mg of 003 be preserves 3 2Ee 2ct ond aceon olveody done shat ner be ‘As pet cA tinge gees Tnsond & thar Bester ong, sTerwe = Lars Ce eppotatment pesveie? Commishees OF Council ( seation 154 *Preceduwes Yelohag tw mig ~ preserived 19 wh-Wies, Be ered mo kerrm eG permanent commits hich 4. me oc alma now te guthaving cimcton ay eo yedicsat cow | “Dowel Semele Csecken io) (SEE bad semymening cerenned person B inweshigan ng ©) Examination Committee Cas per rules) seerces 4 witiesses see eet e 3B The council on the reer” of OC. A Prelpssionat guidance committee CAPE) 3. The carne mex, os per necesshy. own oltie comerihess fhe otternmend ob ne ee: e] Yar Eeahe B memven veges any of the ene penaines on me concerned member iftfetine guilty Beerimending,Cesorningy b Removing gem tne mectberahip for a pevied uple syn * Probing gem cevrging ent me ecaray pret te on & one committee eet nel be ailnied Ht a ParNwie perio. 7 he office ob fuse ar mere committees bo Hire {oy canvatnen 4 the OP or membership. exer the Presidend d tre Vir. e my ASIA memes stati er Corred kom anendng & OF tre come mig iby decision ts te be ioken rregerding tion ow [1+ The cose shot pravide a Tessenable appornnibes bse corcrmed member h depend morsel « ‘here Weapecing renaing ey nefeved an 3565) & Tie emname d menos eneys i he is nok gure ed ot Me deetnon Telemee a a's ep Eom over in the APDeheig Court F.0 4 Ps oh 06 Cow gel Ts invesnga ae compan te ie estrone F Pecinres tpr aah b ann ea ea pregtre te crem™ berms Aomend itm 8 and When 7 Toul aur opps yon be tones 17% recommend two clevenne Seerniended sinister {ome Heese S egenae! Tet te ceranch eum” IF Bel ty a rember wfests) o 2053 & ferwerdad by the ceoae * of she Legs! Odviser oro yelated ove! en er Je Asn’, Check answer shed she ™ Gounen te cose tee Compleat if ott ee ee soe ean ee Seto om a Fa TR Te hacen, mee yam Comer pe fle 1 Darema Om cessor, NNEAS TELA He Cun. 8. Te perlorm ome. ‘ i ete ae TT I ae soe, fet sane eres on —— Procedures for Disciple Action by me Council [ster 93 Aule 84% Repork +0 be submitted to the counel Step 1: Rue 80: Fiting of comploint Fany member ore pereen © cemplein’ arlechs available acts FT " “8 tegeineh ane member tone according te Ws thinking 2 ecmAg mond Ane ACY oF Ylee gob UP Under iF er ane ceae ob cendver recline fee oy Leo Tepecs PYevidess thay soar fer eholl net be applicable te ony gavhe’ oecly ov bedy bred My HE council declering odes! nen Onpricabitty eh, conplints bee Step 2: Role E11 Tnveerigawion by Diaciol I. FeAw sna Jorvevad @ campieiq) fred Onde role 0% Dt 2. tuhile Investig oring me complaint, + the Oe shail math the memnboer On his Odldvess te complaint pec agsinss @ meraber +09 the address of the occoenh to pe ee hoy on occaunting Ber + airecnag te ceriby talkin days = Why 8h on acheny hens be taken ogpinst piel | maeembes er geting bem |e memening spp punishment sh the obeyatien t= peved * |seme oneged meenbe: cr acing bro cabjed shaw hove #0 erly perhncarg weiiin tre bame oeried lan Th fe essentnat wy are OC, weary ob evenly rect 5. rhe response fx deerendects the eorpainee shal se te retly prom tithin the bound pened tote ences Gib any? suprecting te claim ev ontega hon caver womtrng & Aaponen, 2 Sy A he SR fe ive anegea member or she. seeing. Bron h oer | ain ss Sage Jr 2 lor eesermet.she 0€ on drone! ry edvinene Sawin, Goce or taht rege. fom ae emplener aN cnaged moe 5. Hhcrmnded hy toe DE: Soe carcenned, complaint ee | member or the A Shalt have 7 previde such details, doce or inh. a. tre oc ip Wtcides exsenkel con reeard the thd Mrinpinbe er ae Suagea member or ine pertner dh te Be Lagseanet oe marie er portnee ain diel | tmmitip or opreiming = lage! advierr ysimemncy carter in tne mW aren windre ane greeeaing Sl tme?oe im accordions itn evigencee wonewe even ip te euuged mmoer ov ane Aor ante ety sh tne eommmaier Se) emibied tthe te coblenten + sveminved or Von ces previeed by comploiner ov aetells) AS fables ee rn 8 Sag ot Dour the procedures opplied shell nae 42 be explained Be lane At jeu mart 90 perc lempests ow 2 ote a oe Rule 6B: Time ienth Invesrgaton ee: Te tol be da "Tens 8 aa Le gn & ere a rae er a ee ey vnc eonsidert opprepriok te invesh gare ð achvibres ee Ee onan nee vows the shot be send 45 ne Complainer bor response titnin Sd The O¢ shen eve 4 orbit report on ae pr ceesinge 6 se Sag ee ‘on me campioinde | eS reendetenn in tee event step #1 Rote 49% Dew cos Fite beng enerred the coon shot mote decieen On tne ronth by ew Oy ni ve phe ccuneh ghat infer Ine cempbiney crder te replete te Company ip reemiue me a se by me OC pte canal ahow Sends copy opie 724074 to tos ahegee Meee a fre domed Stara gfent aq oprecudty © Sapna ef bi oven or ty sypennng © tages edwsor ip AME 0C ania vepert hoe Toews bled aguinst « member or an Ar Uh nae eBags S08 Yea Ine Sanaa remeer o 8 Tats EET aaa be be rerering ork ma mothe enero as canter ee eens rare reanmga oS opens a ee POT EES wlee Gomacnen 10 ccerntane Wot e565) hme sce HQ the Ack Exccumve Commitves Ceeaton 167 ib poston 1 or Lover A member= Secreto ED Ps ob Ee Cate 198 Teverare her) erm 4 long ser plone 4 potcies & present ahem ve Counc fer aprveval 2. Erecwte programs as per the approved, Ee Revowe Ouciger fpr execuhon oh work the council arInspect the annuol pragrese ‘Tepart dh the Instihote 1B Inspec! the copitol ch the inahtore cabery 6 Cneourags employees ey paviding orzes 4 punish emmgin mi Fockitale externe! ovcih d implement Hiei yecomda. B Reply to the avditer's preiminery rererk & presenh ote te counele oben approval fer troneberring 254: damm In eng heed teheve there 18 sumve 42 ancther head uneve thee, is defer ib ovages 1s ner enargh ame bodye! enpenshne hed, fos manage the binenciet badmnistrative funchons A ane Inshvke & perkorm other necessary fonchons he Other [onclions as prescribed by the council. o ‘Aceounbey Standards on Avan 1 Geno shen form © ASB ]SAB In order b> eysrememne Ereguore the acemey fmancial xeperis lovdshrpy 2. Qoera_memivers (Assn Person Avpsintrment 8+ 9y_Grand emengst Fs Represenanen fromm MOF ——|— Rte sitice oh em ___- B. From alee «| Rnanuw eempralier a a Dwrecter Qeneval_ TRO CP A Seconhes Grad oF pereem se __gethentest by him 1 Pee Oy Gerd bem omngeh Ome 7 | | gpenl the reema” of ane council re ns By Gen bor omengsl AAs {pert ane weewna” a) eel [2, Beore memvers (eas) ae ese cece yer by Gan emerge FERS a [TRS prem nae tr |e am elt ne om Sty toe arg eres __eren tne yeeme” oh emimmeit 1: Gy Gund yee amengst ahs, pen ame reemd” af eaune! _ |. The A591 309 megs if dems st necessary, Te toute ony concernes expert to attend irs mig, 4 The term oh obfier oh the membersiee, cme £03 hen be BYrs, A ahey may be Ye-appeInied oF Fe-nemine ted s The migs procecires ‘relating He the mig dh ASB] sam shell ve O6 Presewibee by Hl lyon Hmele 6. The seeretorian J] the A255) 5A Shon be sthated In the He of the Insite Frio & Pe oh ASG (sechin 188) (Fro 4 fa 0 sae Csecrion 156) [TPrevice for accounhng shancevds, alte Boeed on Inteenehonal accombng Slenaevdt \ in order 1 aystemohse ond regviae the ceceuntaney 4 (jrancio! reperts, 2. Prepare appropriate mecalibies in order to develo? eceamting standerds 2 publieh moteria's Tebknge + occcunhing sander 5. amend imprave & revise otcounhng slancords @ Talerte! ecceunting slondoras 5. Cerlpron ether ote “elohag te acccumbiny shomderde standarde Board (sectren 15a 9CA8B)) Beara Cetchien 0] Ceag] |i Tew shen be fase clessen oh membershir — 5. Unsemd mind Membevshi (Section 46) smb ad an 2, @vateonens, ke membership dh CA shaw be given to = person having peszesecel re Lol” quanyesten: e one ihe has © cermbeste dh Ra dh cless 'A” pursuant de the Ausitors: Aer, 2034 a corhbeare aA of cinsl 8" z “bees on the gramad & having posted the oA eam’, at ane fie ce the exmmenceme nt ef this Fer by One Whe hoe pessed tne cA exam” er equiveten! Mores Ic ane Brahiote or any other bpreign Inghhre of As meeegnied by the ostinek eproinea! @ pnyla rorning eekng be the accamtansy However, ery indy. tahe have abboined oA auet-ycakon kor Iprcign insite hat! pom We exrs” congueres by the nator Comptere He mnin internship periods cisquolification For Membership Caceron 1 z] L Nor ertoines the age Jy 21 14 yeferred 8. Hos not pases de qvartycahon “ols (14) 5 Insavent Wh Conviered WY cevTt of @ eriminal alfence. inveluin Removes & Re~ ~Ferrcombonces (er ~remevel CEE EEI L Fala Po abide wy tne pte conve velgrred # tn nig Aer & Roles froma! enver Hoe Ach ierranen oF meme [sectren 20° 2 Insene 3. Deen | Pals may the tees reat fe be paid fe the instthis I Gomanry Gy ie Boum oh © COE: 27), persen shove nome box been vemece frre eembereniy proves on opel “accamnparied ex & ereneb prema, 4 agoin agtain membe shipy whe omen meg necregiiicr his mente Con receiph oh ane Boas au. pracoedl Gurricuie 4 course Boou Csechn £67 JiCeenul ney de mine woch edvee Gronderds. Corriestos £ course beoks Gs weed became an accmey prochency ecermey teennicied k Rew ean? 2.TL Me coumcsl consider necessony, 9 prvicing pr exe", jf may alse meek advice Deasistonce any Lnivenity IA mera k occtny ingle © Org In eny ee country OF any exper 5. Te counet may MEAlt or Lolth the eEsisonte alive ov fpreign oniversity er ether inswiture hed ca A The avoik” veq* odtenain, on ex" wetting 49 ecemy Weahtanen wr eatny teaPbicrem anatee at pease? cireumbance where member Cease Te Waid office of Feel seewon 156) | Tee a k Tenders yesignanon J Tosent himsell Wert % conceculwe mecha A she Goon faitheo gun 2 neher sme eb He member § 5 Meee ob eg nears aa cnminel eljence inubang auth dlkence vemesed [yt the membert Ja. convicted by eal terpinae £ puntenec! ber be Insanity owes nsevency & i 4 ° [Recogrition fy CA Samination + Training Recei pea ae saqueleaing ged ls A pevkcr Whe hes peace the CA or warn en. arertto tener Haining fon ary beng sewrcto 4 weeTec TEED Se, Ee seein preston tte the Inghiwie for seco: + the council shatt mane deci 500% enn & training eed exe £ bale 12. Zh he council herds Had ony tevmr hes fe ve feljined i Se Rec \iHon To Fore: Accountaney Proctitioner “Institore Cecctton 273 Se ee aceon A ow. 2 Te counei! be a shaw mainrain a Us) a inshivie Yeeg"? Lit show net be necessary te fuifpih MRE DTECERNE | prgprierererip rene. if seh forth 10 see 26 in Ye te any erm” hem! Conceliah ? Trap fe proved trot CAP L008 cbtained by sobmilhing 2 onate auerning eeruice by the nome «han APL (ie fr Bute 62 ¢| tre _nsen autergoy Tmember tllih CaP, ar one Nme ghell not reg’sher feist aes or nfs. Nome ie vemeved from regierer dy members Th feond Hak member call con re engaged in nen=aeqemming or nen-audiiting prof eshille heteting coP- Jha member whe het opboined 4ne CoP intencle + ‘he member eho make an onl” in the ermar os preccrived 42 tne EEAD for Hye req oh Sven Instn Aller tne preseibed precederes have bern bpifiited ‘the council chon gront the corhyeate of reg” oh APE mere then L prometorehie frm be engeged as pormer in mee than £ em bent shou be dissed lel beceming @ parmer in ony formership Kom. BL etree rrerrsea’ tes tees tnstindes ¢ Code of conducts 2 Ovserved (sechon | Avaiting Service By Non-nigpotece CitizenlWCA RS ayer Att Woe Trois con perform Aetamboney prebrssion la Were! eS Trgistering = Berm 9 poomrshin sh 0 Role 58689 The shore of @ [ereign cimten o¢ @ porter fom accecmting fron shell neh exceed Bh" | Prokessionol Certipeate (CoP) Cecction IA member whe iatends 40 previde ovsing service cat meke on appr” i the formal on prtscribed fe the TEA 4 oulain the e7Ob” cerbbeate - 2Abrer ne member meting appl” £ hee folfited thereat tevres aa fo weeaive eats ‘ha honsh ham grenr the PE te

    You might also like