Newsletter Dec 2010

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ICAN N e w s l e t t e r

g]kfn rf6{8{ PsfpG6]G6\; ;+:yfsf] va/kq

jif{ @ c+s @

d+l;/ @)^&

December 2010

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cWoIfsf] dGtJo

Sustainable Development in SAARC Region

;b:o dxfg'efjx?,
;fkmfsf] @^ jif]{ Oltxf;df klxnf] k6s
g]kfn rf6{8{ PsfpG6]G6\; ;+:yfn] ;fkmf
;ld6 @)!) sf] cfof]hgf ug]{ lhDdf
kfO{ ;kmntfk"j{s ;DkGg u/]sf] s'/f
hfgsf/L u/fpg kfpbf dnfO{ v'zL nfu]sf]
5 . klxnf] k6s /fi6 k|d'vsf] pkl:yt
/x]sf] ;+:yfsf] o; sfo{qmddf 7"nf] ;+Vofdf
ljb]zL n]vfJoj;foLx?sf] ;d]t ;xeflutf /x]sf] lyof] . ;+:yfsf]
o; sfo{qmddf pkl:yt eO{ xfdL n]vfJoj;foLx?sf] xf};nf a9fO{
lbg' ePsf]df ;DdfggLo /fi6klt 8f= /fdj/0f ofbj k|lt xflb{s
s[t1tf JoQm ug{ rfxG5' . xfdLn] ;kmntfk"j{s cfof]hgf u/]sf]
o; sfo{qmdsf nflu ;a} ljb]zL;+:yfx?af6 ;d]t awfO{ k|fKt
ePsf] 5 . o; sfo{qmd ;DkGg ug{ ;xof]u ug'{x'g] kl/ifb,
e"tk"j{ cWoIfx?, ljleGg ;ldltsf ;b:ox?, sd{rf/L tyf
;'e]R5'sx? k|lt d xflb{s wGojfb lbg rfxG5' h;sf] ;xof]u
ljgf o; sfo{qmd ;DkGg x'g ;Dej lyPg .
;+:yfn] o; cjlwdf u/]sf / cfufdL s]xL sfo{qmd lgDgfg';f/
/x]sf 5g\ .

;fkmf ;ld6 @)!) ;DkGg


;fkmfsf] @^ jif]{ Oltxf;df klxnf] k6s g]kfndf ;fkmf ;ld6

@)!) ;DkGg ePsf] 5 eg] ;fkmf af]8{ a}7s, Harmonization


of Fiscal & Tariff Regimes / Committee for
Improvement in Transparency, Accountability and
Governance (ITAG) sf] a}7s tyf ;fkmf pTs[i6 ljQLo
k|ltj]bg k'/:sf/sf] ljt/0f klg ;DkGg ePsf] 5 .

8 afsL k[i7 @ df

blIf0f Pl;ofnL d'n'ssf n]vf Joj;foLx?sf] ;+u7g blIf0f


Pl;ofnL n]vf Joj;foL dxf;+3 -;fkmf_ sf] :yfkgfsf] @^
jif{df g]kfndf klxnf] k6s blIf0f Pl;ofnL :t/Lo n]vf
Joj;foLx?sf]] e]nf ;DkGg ePsf] 5 . sf7df8f}+sf] ;f]N6L
qmfpg Knfhfdf ePsf] pSt e]nfdf g]kfn, ef/t, a+unfb]z,
kfls:tfg tyf >Ln+sfsf ;xefuLx?sf] pn]Vo ;xeflutf /x]sf]
lyof] . tLg lbg -l8;]Da/ !) b]lv !@_ ;Dd ;+rflnt pSt
sfo{qmddf ;fkmfsf ;b:o ;+:yfsf cWoIf tyf pkfWoIfx?sf
;fy} ljZjsf cGo ;+:yfsf JolQmTjx?n] ;d]t ;fkmf ;ld6sf]
;kmntfsf] sfdgf ug'{ ePsf] lyof] .
;fkmfsf] p2]Zo blIf0f Pl;ofnL d'n'sx?sf] n]vf Joj;fonfO{
dha't agfO{ blIf0f Pl;ofnL d'n'ssf] cfly{s ljsf;df 6]jf
k'ofpg' /x]sf] lyof] . o; ;ld6sf] k|dv
' pb]Zo blIf0f Pl;ofnL
d'n'sdf /x]sf n]vf Joj;fodf Ps?ktf ;fy} bLuf] cfly{s
ljsf; sfod /fVg' /x]sf] lyof] . ;fkmf ;ld6df :jb]zL tyf
ljb]zL k]zfsdL{ tyf ljleGg lgsfosf k|ltlgwL u/L sl/j $))
hgfsf] ;xeflutf /x]sf] lyof] .
tLg lbg ;Dd ;+rflnt pQm sfo{qmddf lgDg JolQmTjx?n]
cfcfKfm\gf] ;b:o ;+:yfsf] tkm{af6 sfo{kq k|:t't ug'{ ePsf]
lyof] .
S.N. Name of the Speaker Designation

Name of the Topic

Mr. Sanjeev Maheshwari

Central Council
Member, ICAI

Mr. Arjuna Herath

Partner, IT Risk
Need for and Developing
Advisory Services SMP Auditing Standards in
and Business
SAARC Region
Advisory Services,
Ernst & Young
Srilanka

Mr. Chandra Wadhwa

Central Council
Cost Accounting Standards
Member and Past A necessity for SAARC
President, ICWAI Region

Dr. Jamaluddin Ahmed

President, ICAB

Mr. Kishan Nananayakkara Managing


Director, Hemas
Power Plc, Sri
Lanka

Assessment of
Sustainability in Power
Sector in Sri Lanka and its
Reporting Lesson

Mr. Rashid Rahman Mir

IFRS Implication for


Infrastructure Companies

Council Member
ICAP

Strategies for SMPs in the


Region Building Scale and
Scope

Uniform Energy Accounting

lzIfftkm{{

eljiosf sfo{qmdx?

rf6{8{ PsfpG6]G;L lzIffnfO{ u'0f:t/Lo agfpgsf] nflu

df3 !& ut] g]kfn rf6{8{ PsfpG6]G6\; ;+:yfsf] !$cf}+

df cWoog/t ljBfyL{x?nfO{ cfjZos kg]{ IT


tflndsf] nflu Computer Lab sf] ;+rfng sfo{ clGtd
r/0fdf /x]sf] 5 .
CAP I

jflif{sf]T;jsf] pknIodf ! lbg]


ug]{ .

IFRS

;DaGwL ;]ldgf/

ljleGg lgodgsf/L lgsfox?;u cGt/s[of ;+rfng ug]{ .

lzIffdf ;dofg's"n ;"wf/sf] sfo{ e} /x]sf] 5 .

;b:ox?sf] nflu bIftf clea[l4 sfo{qmd ;+rfng ug]{ .

;b:otkm{

sd{rf/Lx?nfO{ ;dofg's'n tflnd tyf Exposure Visit sf]

;b:ox?sf] bIftf clea[l4 ub}{ n}hfg] ;f]r cg';f/ l;=lk=O{

sfo{qmddf ;dofg';f/ kl/dfh{g ;lxt b]zsf ljleGg :yfgdf


;+rfng eO{/x]sf] 5 .

Joj:yf ug]{ .

wGojfb

;b:ox?n] ljleGg lgsfo h:t} lhNnf ljsf; ;ldlt,

;xsf/L ljefu tyf If]qLo lzIff lgb]z{ gfnodf uO{ ;"lrs/0f


x'g' kg]{ Joj:yf ;+:yfsf] kxndf vf/]hL ePsf] 5 .

g]kfn rf6{8{ PsfpG6]G6\; lgodfjnL ;+zf]wg g]kfn ;/sf/,

cy{dGqfnoaf6 l:js[t eO nfu" eO ;s]sf] 5 . o;


;+zf]wgaf6 ;b:ox?sf] xs lxtsf ljifodf yk ;'wf/ ePsf]
5 .

;+:yf ;"wf/tkm{
;+:yfdf sfo{/t sd{rf/Lx? ;+:yfsf] d]?b08 x'g] ePsfn]

sd{rf/Lx?nfO{ ;dofg's"n tflndsf] nflu cfjZos sfo{


e}/x]sf] 5 .

;+:yfdf sfo{/t sd{rf/Lx?nfO{ cfjZostf x]/L ef/tdf

sf] Joj:Yffsf] nflu ICAI sf cWoIf >L


cd/lht rf] k 8f; u 5nkmn eP cg' ; f/ o;nfO{
lgs6 eljiodf sfof{Gjogdf NofOg] 5 .
Exposure Visit

cGt/f{li6o ;DaGwtkm{
;+:yf :yfkgf k"j{bl] v xfn;Ddsf x/]s ultljlwx?df ;xof]u

ub}{ cfPsf] ef/tsf] rf6{8{ PsfpG6]G6\; ;+:yf;usf] ;DaGwnfO{


;'wf/ ub}{ yk ;xof]usf nflu ul/Psf] kxn cg'?k g]kfndf
ISA Certification Course tyf IFRS Certification
Course ;+rfng ug]{ ;DaGwdf ICAI sf cWoIf >L
cd/lht rf]k8f ljz]if 5nkmn ;DkGg eO jxfaf6 ;xof]usf]
k"0f{ k|lta4tf k|fKt ePsf] 5 . ;fy} o; ;DaGwdf xfn}
ef/tsf] gof lbNnLdf ;DkGg ICAI International
Conference sf] bf}/fg yk 5nkmn eO lgs6 eljiodf
g} b'j} course z'? x'g] ePsf] 5 .

g]kfn rf6{8{ PsfpG6]G6\; ;+:yfsf] va/kq

;'lg/ s'df/ 9'+u]n


cWoIf

g]kfn rf6{8{ PsfpG6]G6\;


lgodfjnL @)^! df ePsf] ;+;f]wg af/] ;"rgf
g]kfn ;/sf/, -df= dGqL:t/_ sf] ldlt @)^&)(@) ut]sf] lg0f{ofg';f/n g]kfn rf6{8{
PsfpG6]G6\; lgodfjnL @)^! df ;b:ox?;u ;DalGwt lgDg ;+;f]wg ePsf] ;DalGwt
;a}sf] hfgsf/Lsf] nflu of] ;"rgf k|sflzt ul/Psf] 5 .
k]zfut k|df0fkq k|fKt lgDgfg';f/ juL{s[t ;b:on] g]kfn rf6{8{ PsfpG6]G6\;
-klxnf] ;+;f]wg_ lgodfjnL @)^& sf] lgod %# adf]lhd kl/ifb\n] tf]s]sf] cfrf/
;+lxtfsf] clwgdf /xL lgDgfg';f/ /sdsf] xb;Dd n]vfk/LIf0f ug{ ;lsg]5 .
-s_ s ju{sf] k]zfut k|df0fkq k|fKt ;b:on] hlt;'s} /sd klg .
-v_ v ju{sf] k]zfut k|df0fkq k|fKt ;b:on] $) -rfnL;_ s/f]8 ?k}+of;Dd .
-u_ u ju{sf] k]zfut k|df0fkq k|fKt ;b:on] !) -b;_ s/f]8 ?k}+of;Dd .
-3_ 3 ju{sf] k]zfut k|df0fkq k|fKt ;b:on] ! -Ps_ s/f]8 ?k}+of;Dd .
;+zf]lwt lgodfjnLsf] lgod $( cg';f/ ;]jf/t ;b:ox?n] k]zfut k|df0fkq kfpg]
5}gg\ eg] kfO{ /x]sf ;b:ox?sf] :jtM :yut x'g]5 / gljs/0f x'g] 5}g . of] k|fjwfg
rf6{8{ PsfpG6]G6 ;b:ox?sf] xsdf t'?Gt nfu' x'g]5 eg] btf{jfnf n]vfk/LIfs
;b:ox?sf] xsdf ldlt @)&) >fj0f ! ut]b]lv k|f/De x'g]5 .
btf{jfnf n]vfk/LIfs ;b:ox?n] rf6{8{ PsfpG6]G;L lzIff xfl;n ug{ rfx]df obL
dfGotf k|fKt ljb]zL rf6{8{ PsfpG6]G6\; ;+:yfaf6 dWod txsf] k/LIff pQL0f{ u/]df
o; ;+:yfsf] dWod txsf] k/LIff 5'6 kfOg] 5 eg] To:tf ljb]zL ;+:yfaf6 dWod
txsf] s'g} ;d"x pQL0f{ ePdf ;f]xL ljifox? o; ;+:yfsf] dWod txdf /x]5 eg]
pQm ljifox? 5'6 kfO{g] 5 . To:t} n]vf, n]vfk/LIf0f tyf s/ ;DaGwL d'Vo ljifo
lnO{ jfl0fHo :gfts jf :gftsf]Q/ u/L pNn]lvt txdf %) -krf;_ k|ltzt c+s
k|fKt u/]sf] ljifox? rf6{8{ PsfpG6]G;L lzIffsf] dWod txsf] ljifo / clwsf+z
kf7\oqmd ldNg] /x]5 eg] pQm ljifo 5'6 kfpg]5 .
g]kfn rf6{8{ PsfpG6]G6\; -klxnf] ;+;f]wg_ lgodfjnL @)^& sf] %@-#_ adf]lhd
k]zfut k|df0fkq k|fKt ;b:on] Ps} ;dodf u}/ n]vf Joj;flos ;]jf jf k]zf ug'{
x'b}+g . k]zfut k|df0fkq k|fKt ;b:on] n]vf Joj;fo afx]s cGo s'g} k]zf Joj;fo
ug]{ ePdf cGo k]zf Joj;fo ug'{eGbf sDtLdf ;ft lbg cufj} ;f] cjlwe/ cfkm\gf]
k]zfut k|df0fkq :yug u/fpg lgj]bg lbg' kg]{5 . rf6{8{ PsfpG6]G6 ;b:ox?sf]
xsdf of] lgod t'?Gt nfu' x'g]5 eg] btf{jfnf n]vfk/LIfs ;b:ox?sf] xsdf ldlt
@)&) >fj0f ! ut] b]lv k|f/De x'g]5 .

g]kfn rf6{8{ PsfpG6]G6\; ;+:yf

THE INSTITUTE OF CHARTERED ACCOUNTANTS OF NEPAL


(Established under the Nepal Chartered Accountants Act, 1997)

aa/dxn, sf7df8f}+, kf]=a=g+= %@*(, kmf]gM )!$@%*%^($@^(!#)@)#))@!


km\ofS;M @%*%^*, Od]nM [email protected], j]a;fO6M www.ican.org.np

S.N. Name of the Speaker Designation

Name of the Article

Mr. Muzaffar Ahmed

Council Member Role of Professional


& Past President, Accountants in evolving a
ICMAB
healthy framework of
Microcredit

Mr. Muhammad Hanif Ajari Vice President,


ICMAP

Sustainable Pricing Models


for Social Infrastructure
Projects

Mr. Dipak Gyawali

Strategy for converting


the Himalayan water
resources in to an energy
powerhouse of the region
with related economic
benefits for Nepal

Academician,
NAST

;fkmf ;ld6sf] pb\3f6g dxfdlxd /fi6klt 8f= /fdj/0f ofbjn]


ug'{ ePsf] lyof] eg] ;dfkg ;df/f]xdf k|dv
' cltyLsf] ?kdf
dfggLo cy{dGqL >L ;'/]Gb| kf08]sf] pkl:ylt lyof] .

sf7df8f}+df !! l8;]Dj/ @)!) df ;DkGg ;fkmf

ITAG Committee Meeting

sf] b[io

;fkmf lalkP cjf8{ (SAFA BPA Award)


g]kfndf ;DkGg ePsf] ;fkmf ;ld6sf] cj;/df SAFA Best
Presented Accounts Award @))( ljleGg ;ft lawfdf tyf
SAFA Corporate Governance Disclosure Award klg ;f]xL

;df/f]xdf k|bfg ul/of] . cf7 lawfdf k|bfg ul/Psf] pQm


k'/:sf/ &! ;xeflunfO{ k|bfg ul/Psf] lyof] . h;df >Ln+sfnfO{
kR5fp+b} a+unfb]zn] bf];|f] :yfg k|fKt uof] eg] kfls:tfg
tyf ef/tn] qmdzM t];f| ] / rf}yf] :yfg k|fKt u/] . o; cjf8{n]
lgsfox?nfO{ /fd|f] k|:t'tLs/0fsf] xf};nf k|bfg u/]sf] 5 .

dxfdlxd /fi6klt 8f= /fdj/0f ofbj ;fkmf ;ld6sf] cj;/df sfo{qmdsf] pb\3f6g ug'{x'b} .

pQm sfo{qmdf ;xeflutf hgfpg] o; ;+:yfsf ;b:ox?nfO{


!% 306fsf] l;=kL=O{ qm]l86 cfj/ ;d]t k|bfg ul/Psf] lyof] .
;fkmf ;ld6sf] klxnf] lbg l8;]Da/ !) df, SAFA Board
Meeting tyf SAFA Committee on Harmonization of Fiscal
and Tariff Regimes ;DkGg ePsf] lyof] . To;}u/L bf];|f] lbg
l8;]Da/ !! df ;fkmf i-TAG Committee Meeting ;DkGg
ePsf] lyof] / clGtd lbg l8;]Da/ !@ df SAFA ;ld6
@)!) sf] ;dfkg ;df/f]xdf sf7df8f}+ 3f]if0ffkq @)!) hf/L
ul/Psf] tyf SAFA BPA AWARD k|bfg ul/Psf] lyof] .

sf7df8f}+df !) l8;]Dj/ @)!) df ;DkGg !% cf}+ ;fkmf af]8{ a}7ssf ;xefuL

;fkmf la=lk=P cjf8{ lah]tfx? dfggLo cy{dGqL >L ;'/]Gb| kf08]sf ;fy

g]kfn rf6{8{ PsfpG6]G6\; ;+:yfsf k|yd cWoIf >L sf]dn


axfb'/ lrqsf/, Pkml;P, xfn ;fkmfsf] cWoIfsf] ?kdf sfo{/t
x'g'x'G5 eg] ;fkmfsf] sfo{sf/L ;lrjsf] ?kdf o; ;+:yfsf
k|fljlws lgb]{zs >L k/dfgGb clwsf/L, Pkml;P sfo{/t
/xg'ePsf] 5 .

SAFA Harmonization of Fiscal and Tariff Regime Meeting

sf] b[io

g]kfn rf6{8{ PsfpG6]G6\; ;+:yfsf] va/kq

;fkmf i-TAG sld6L a}7s ;DkGg


Eff/tsf] gofF lbNnLdf ge]Da/ @* b]lv @(, @)!) df ;fkmf
i-TAG sld6L a}7s ;DkGg eof] . pQm a}7sdf o; ;+:yfsf
cWoIf ;'lg/ s'df/ 9'u+ n
] tyf k|fljlws lgb]z
{ s >L k/dfgGb
clwsf/Lsf] ;xeflutf /x]sf] lyof] . pQm a}7sn] SAFA
Member Countries af6 BPA tyf CA Award sf] nfuL
k|fKt ePsf jflif{s k|ltj]bgx?sf] clGtd d"Nof+sg u/L ljleGg
cf7 ljwfdf pTs[i6 x'g] ;+:yfx?nfO{ rog u/]sf] lyof] .

hgfsf] ;xeflutf
/x]sf] lyof] . rf/
lbg;Dd ;+ r fng
ePsf] pQm Congress
df rf/j6f Plenary
Sessions tyf
k}l+ t;j6f Concurrent g]kfnsf] tk{maf6 WCOA 2010, Kuala Lumpur,
Malaysia df ;xefuL k|ltlgwL d08n .
x?
Sessions
;+rfng ePsf lyP . pQm ;];gx? ljz]if ?kdf k|:t't ePsf]
lyof] . ;f]xL cj;/df SAFA n] ;d]t SAFA Forum cGtu{t
Implementation of IFRS & IPSAS in Developing Countries
;+rfng u/]sf] lyof] .
;b:o;DaGwL ;dfrf/

Eff/tsf] gofF lbNnLdf ge]Da/ @* tyf @(, @)!) df ;fkmf

i-TAG

sld6L a}7ssf] b[io

Regional Standards Setters Conference (RSS)

Eff/tsf] gofF lbNnLdf gf]e]Da/ #) tyf l8;]Da/ !, @)!) df


ePsf] Regional Standards Setters Conference (RSS) df
;+:yfsf] tkm{af6 cWoIf >L ;'lg/ s'df/ 9'+u]n tyf ;kmfsf
sfo{sf/L ;lrj >L k/dfgGb clwsf/Lsf] ;xeflutf /x]sf]
lyof] . pQm ;]ldgf/df SAFA Member Countries df
Accounting Standards sf] jt{dfg cj:yf tyf National
Standards nfO{ IFRS Convergence jf Adoption ug]{ ljifodf
Member Bodies n] cfkm\ g f] cfkm\ g f] b] z df eO/x] s f]
ultljwLx?sf] af/]df k|sfz kf/]sf lyP .

ju{ a[l4sf] gtLhf k|sfzg

@)^& h]i7df ;+rflnt ju{ a[l4 k/LIffdf ;xefuL x'g'ePsf


/lhi6/ cl86/ ;b:ox?sf] ju{ a[l4sf] gtLhf k|sflzt
ul/Psf] 5 . h;df u ju{af6 v ju{df % hgf tyf 3
ju{af6 u ju{df ! hgf ;b:ox?sf] ju{ a[l4 ePsf] 5
To;}u/L ju{ a[l4 k/LIffdf ;lDdlnt eO{ u ju{sf @ hgf
;b:o klxnf] ;d"x dfq ptL0f{ x'g ;kmn x'g' ePsf] 5
eg] ju{ a[l4 k/LIffdf ;lDdlnt eO{ 3 ju{sf @ hgf ;b:o
dWo] ! hgf ;b:on] klxnf] ;d"x / ! hgf ;b:on] bf];|f]
;d"x dfq ptL0f{ x'g ;kmn x'g' ePsf] 5 . ju{ a[l4 x'g;kmn
x'g' ePsf ;b:ox?n] cfkm\gf] k]zfut k|df0fkqsf] ;Ssn
;+:yfdf a'emfO{ gofF k]zfut k|df0fkq n}hfg'xg' ;d]t ;"lrt
ul/G5 . ;kmn pDd]bjf/nfO{ awfO{ .

;b:otf gjLs/0f ;DaGwL

Eff/tsf] gofF lbNnLdf gf]eD] a/ #) tyf l8;]Da/ !, @)!) df ePsf]


;xefuLx?

Standards Setters Conference (RSS) sf

Regional

18th World Congress of Accountants

dn]lzofsf] /fhwfgL SjfnfnfDk'/df gf]e]Da/ *!!, @)!) df


!* cf}+ World Congress of Accountants sf] ;Dd]ng ;DkGg
eof] . rf/ lbg;Dd ;+rflnt pQm ;Dd]ngdf ;+:yfsf] tkm{af6
cWoIf >L ;'lg/ s'df/ 9'u+ n
] , pkfWoIf >L ;'bz{g /fh kf08],
;fkmfsf cWoIf >L sf]dn axfb'/ lrqsf/ tyf ;fkmfsf
sfo{sf/L ;lrj >L k/dfgGb clwsf/L nufot kl/ifbsf] tkm{af6
>L ;'af]w s'df/ s0f{, >L dw'lj/ kf08], >L ;'hg s'df/ sfkm\n,]
>L df]xg /]UdL, >L b]j axfb'/ af]x/f / s[i0f kf}8n
] ;d]t !)

g]kfn rf6{8{ PsfpG6]G6\; ;+:yfsf] va/kq

g]kfn rf6{8{ PsfpG6]G6\; lgodfjnL, @)^! adf]lhd >fj0f


!, @)^& b]lv kf}if !^, @)^& ;Dd ;b:otf, k]zfut tyf
n]vf Joj;foL ;+:yf gjLs/0f ug'{x'g] ;b:ox?sf] ljj/0f
b]xfo adf]lhd /x]sf] 5 .

kf}if dlxgfsf] @( ut] kZrft\ ;b:otf z'Nsdf $) k|ltzt


;fy} k]zfut k|df0fkq tyf n]vf Joj;foL kmd{ g]kfn
rf6{8{ PsfpG6]G6\; lgodfjnL, @)^! sf] lgod %) sf]
pklgod $ adf]lhd tyf lgod %( sf] pklgod % adf]lhd
k]zfut k|df0fkq tyf n]vf Joj;foL kmd{ :jt /2 ePsf]
dflgg] 5 .

ljBfyL{x?nfO{ nlIftu/L ;+rflnt CRASH COURSE ldlt


;]K6]Da/ @^, @)!) b]lv gf]e]Da/ !!, @)!) ;Dd ;+rfng
eof] . pQm sfo{qmddf hDdf !!! k|lzIffyL{sf] ;xeflutf /x]sf]
lyof] .

l;=lk=O{ sfo{qmd ;DaGwL

@)!) l8;]Da/sf] jflif{s k/LIffdf ;xefuL x'g of]Uotf k|df0fkq


k|fKt ug]{ txut ?kdf ljBfyL{sf] ;+Vof lgDgfg';f/ /x]sf]
5 . h;df ;a}txsf b'a} ;d"xdf of]Uo x'g], klxnf] ;d"xdf
of]Uo x'g] tyf bf];|f] ;d"xdf of]Uo x'g] k|lzIffyL{x? qmdzM
^%$, %$, tyf ^( /x]sf lyP . h;df s"n &&& hgf k/LIffsf]
nflu of]Uo ePsf lyP .

cfly{s jif{ @)^*^( sf] nflu @)^& d+l;/ !) ut] b]lv


;+rfngdf cfPsf] l;=lk=O{ sfo{qmd xfn;Dd sf7df8f}+,
dx]Gb|gu/, e}/xjf, wgu9L, kf]v/f, la/f6gu/, bf tyf
/fhlj/fhdf ;kmntfsf ;fy ;DkGg ePsf] 5 . pQm
sfo{qmdsf] nflu g]kfn rf6{8{ PsfpG6]G6\; ;+:yf nufot
;+:yf;Fusf] ;Demf}tf adf]lhd AUDAN, INCA tyf CAI
n] ;~rfng u/]sf lyP . ;fy} ;fkmf ;ld6df ;xeflutf
hgfpg] o; ;+:yfsf ;b:ox?nfO{ !% 306fsf] l;=kL=O{
qm]l86 cfj/ ;d]t k|bfg ul/Psf] lyof] .

of]Uotf k|df0fkq (Eligibility Certificate) ljt/0f

ljBfyL{;DaGwL ;dfrf/

s]l/o/ sfpG;ln
(CAREER COUNSELING )

rf6{8{ PsfpG6]G;L lzIffsf] dxTjaf/] O{R5's ljBfyL{x?nfO{


hfgsf/L k|bfg ug]{ p2]Zon] sf7df8f}+sf ljleGg sn]hdf
ljleGg ldltdf sl/o/ sfpG;ln sfo{qmdsf] cfof]hgf
ul/of] . sf7df8f}s
+ f] la|lnoG6 sn]h, rfaxLn tyf sf7df8f}s
+ }
gf]jn sn]h, gofFafg]Zj/df qmdzM b'O{ lbg tyf Ps lbg
u/L ;+rfng ul/Psf] pQm sfo{qmddf hDdf !^& hgfn]
;xeflutf hgfPsf lyP . tLg ;];gdf ;+rflnt pQm sfo{qmddf
qmdzM %#, &) tyf $$ hgfsf] ;xeflutf lyof] . ljleGg
sn]hdf ePsf] pQm sfo{qmddf rf6{8{ PsfpG6]G6 sf]if{ kZrft\
k|fKt ug{ ;lsg] ;+efljt kb:yfkg ;d]tsf] hfgsf/L k|bfg
u/fO{Psf] lyof] . pQm sfo{qmddf ;xefuLx?n] rf6{8{ PsfpG6]G;L
lzIffdf ulx/f] ?lr b]vfPsf lyP .
pQm sfo{qmddf lzIff ljefusf ;x lgb]{zs >L k':k]Gb| l;+x,
l;=P=, al/i7 clws[t >L r'8fd0fL cfrfo{ tyf ;xfos >L
s[i0ff la=;L= sf] ;+UnUgtf lyof] .
CRASH COURSE ;+rfng

ljut jif{x?em} o; jif{ klg l8;]Da/ @)!) df jflif{s k/LIffsf]


k/LIff sfo{qmddf k/LIffyL{sf] ?kdf /x]sf CAP II txsf

l;=P jflif{s k/LIff ;DkGg


@)!) l8;]Da/sf] ICAN af6 ;+rflnt ljleGg txsf] jflif{s
k/LIff ;kmntfsf ;fy ;+rfng ePsf] 5 ;fy} k/LIff s]Gb|
la|lnoG6 ax'd'vL SofDk;df ;xefuL ePsf ljBffyL{sf] ;+Vof
txut ?kdf lgDg /x]sf 5g\ .

;fy} ljb]zL rf6{8{ PsfpG6]G6\; ;+:yfaf6 rf6{8{ PsfpG6]G6


kmfO{gn k/LIff ptL0f{ u/L ;+:yfsf] lgod adf]lhd ;b:otfsf]
nflu s"n ## hgfn] k/LIff lbPsf lyP .

ljBfnox?sf] n]vfk/LIf0fsf] nflu


;"lrs/0fsf] Joj:yf vf/]h
;+:yfsf kbflwsf/Lx?sf] Ps k|ltlglwd08nn] @)^& ebf} #
ut] lzIff dGqfnosf kbflwsf/Lx?;Fu e]6 u/L ljBfnox?sf]
g]kfn rf6{8{ PsfpG6]G6\; ;+:yfsf] va/kq

n]vfk/LIf0f ug]{ k|of]hgsf nflu sfod /x]sf] ;"lrs/0fsf]


Joj:yf vf/]h ug]{ ;DaGwdf 5nkmn u/]sf] lyof] . pQm
cj;/df lzIff dGqfnosf kbflwsf/Lx?n] lzIff P]g, @)@*
tyf lzIff lgodfjnL, @)%( df ljBfnox?sf] n]vfk/LIf0fsf]
nflu n]vfk/LIfsx?sf] ;"lrs/0f ug{k' g]{ Joj:yf vf/]h;+zf]wg
ug]{ k|lta4tf hfx]/ ub}{ ;f] ;+zf]wg gx'Gh]n ;+:yfaf6 k]zfut
k|df0fkq k|fKt u/L gjLs/0f cBfjlws ePsf n]vfk/LIfsx?sf]
;"lrlnO{ n]vfk/LIf0f u/fpg] af/]df 5nkmn ePsf] lyof] .
lzIff dGqfnosf] ldlt @)^&)*@@ sf] lg0f{ofg';f/ g]kfn
rf6{8{ PsfpG6]G6;\ ;+:yfn] cWofjlws u/]sf] ;"lr If]qut
?kdf ljBfnox?sf] n]vfk/LIf0f ug{ If]qLo lzIff lgb]z
{ gfnodf
pknAw u/fpg] u/L ;xdlt ePsf] 5 . ;f] x L cg' ; f/
ljBfnox?sf] n]vfk/LIf0fsf] nflu ;"lrs/0fsf] Joj:yf vf/]h
ePsf] 5 .

jgef]h sfo{qmdsf] cfof]hgf


g]kfn rf6{8{ PsfpG6]G6\; ;+:yf n] ldlt @)^&)()^ ut]sf
lbg ssgLdf jgef]h sfo{qmdsf] cfof]hgf u/]sf] lyof] . pQm
sfo{qmddf kl/ifbsf pkfWoIf nufot kl/ifbsf ;b:ox?sf]
;fy} ;+:yfsf sfo{sf/L lgb]{zs / clwsf+z sd{rf/Lx?sf]
pkl:ylt lyof] .

sd{rf/L;DaGwL ;dfrf/
;+:yfdf sfo{/t al/i7 clws[t >L lji0f' k|;fb ;'j]bL tyf
al/i7 ;xfos >L k|df]b g]kfnn] cfkm\gf] kbaf6 /flhgfdf lbg'
ePsf] 5 .

;"rgf
Invitation to Join a Panel of
Resource Person
The Institute of Chartered Accountants of Nepal (ICAN)
is about to build up a pool of resource person who are
to be employed/consulted for the various technical
activities to enhance the quality of the Chartered
Accountancy Education offered by the institute.
Accordingly, ICAN hereby seeks application from the
chartered accountant members to be enlisted in the
said pool of resource person. The interested are allowed
to select from amongst various areas of their particular
experience and expertise from the below list:

Application
The potential candidates may apply for empanelment
by filling up the Expression of Interest (EOI) Form which
is available upon request or can be downloaded from
the Institutes website .

g]kfn rf6{8{ PsfpG6]G6\; ;+:yf n] ldlt @)^&)()^ ut]sf lbg g'jfsf]6sf] ssgLdf
cfof]hgf u/]sf] jgef]h sfo{qmdsf] Ps b[io .

Selection Process and Tenure


The selection of the candidates for empanelment in the
pool of resource person would be finalized by the
Education Committee of ICAN based upon relevant
experience and expertise.

k|fkssf] gfd / 7]ufgfM


l6s6

k|sfzs M ;Dkfbg ;ldlt

g]kfn rf6{8{ PsfpG6]G6\; ;+:yf

THE INSTITUTE OF CHARTERED ACCOUNTANTS OF NEPAL


(Established under the Nepal Chartered Accountants Act, 1997)

aa/dxn, sf7df8f}+, kf]=a=g+= %@*(, kmf]gM )!$@%*%^($@^(!#)@)#))@!


km\ofS;M @%*%^*, Od]nM [email protected], j]a;fO6M www.ican.org.np

zfvfx? M lj/f6gu/, a'6jn, jL/u~h

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