evsjv‡`k e¨vsK

cÖavb Kvh©vjq
XvKv|
Website: www.bb.org.bd
e¨vswKs cÖwewa I bxwZ wefvM

weAviwcwW mvK©yjvi ‡jUvi bs- 31 25 Avlvp 1431

ZvwiL: ---------------------
09 RyjvB 2024
e¨e¯’vcbv cwiPvjK/cÖavb wbe©vnx Kg©KZ©v
evsjv‡`‡k Kvh©iZ mKj Zdwmwj e¨vsK

wcÖq g‡nv`q,
Ôe¨vsK-‡Kv¤úvbx ewnt wbixÿY wewagvjv, 2024Õ Rvwi cÖm‡½

e¨vsK ‡Kv¤úvbx AvBb, 1991 (1991 m‡bi 14 bs AvBb) Gi aviv 120 G cÖ`Ë ¶gZve‡j D³
AvB‡bi aviv 39 Gi D‡Ïk¨ c~iYK‡í 09 RyjvB 2024 (25 Avlvp 1431) evsjv‡`k e¨vsK KZ…©K
Ôe¨vsK-‡Kv¤úvbx ewnt wbixÿY wewagvjv, 2024Õ kxl©K cÖÁvcb Rvwi Kiv n‡q‡Q| GZ`&wel‡q
09 RyjvB 2024 Zvwi‡L RvwiK…Z cÖÁvcb bs-weAviwcwW(Uv¯‹‡dvm©)/748/3/2024-5984 AeMwZ I
cÖ‡qvRbxq e¨e¯’v MÖn‡Yi Rb¨ GZ`&ms‡M mshy³ Kiv n‡jv|

2. D‡jøL¨, †h mKj e¨vs‡Ki wnmveeQi RyjvB gvm n‡Z ïiæ nq Zv‡`i †ÿ‡Î Av‡jvP¨ wewagvjv
2025-26 wbixÿveQi n‡Z Kvh©Ki n‡e|

Avcbv‡`i wek¦¯Í,

mshyw³: 10 (`k)

(‡gvt nviæb-Ai-iwk`)
cwiPvjK (weAviwcwW)
‡dvb: 9530095
 evsjv‡`k e¨vsK
cÖavb Kvh©vjq
XvKv
e¨vswKs cÖwewa I bxwZ wefvM

cÖÁvcb

25 Avlvp 1431
bs-weAviwcwW(Uv¯‹‡dvm©)/748/3/2024-5984 ZvwiL: -------------------
09 RyjvB 2024

e¨vsK ‡Kv¤úvbx AvBb, 1991 (1991 m‡bi 14 bs AvBb) Gi aviv 120 G cÖ`Ë ¶gZve‡j D³ AvB‡bi aviv 39
Gi D‡Ïk¨ c~iYK‡í evsjv‡`k e¨vsK KZ…©K wbgœiƒc wewagvjv cÖYqb Kiv nBj:

cÖ_g Aa¨vq
cÖviw¤¢K

1| wk‡ivbvgv I cÖeZ©b|- (1) GB wewagvjv Ôe¨vsK-‡Kv¤úvbx ewnt wbixÿY wewagvjv, 2024Õ bv‡g AwfwnZ nB‡e|
(2) Bnv 2025 wbixÿv ermi nB‡Z Kvh©Ki nB‡e|

2| D‡Ïk¨ I cÖ‡hvR¨Zv|- (1) GB wewagvjvi D‡Ïk¨ nBj e¨vsK-‡Kv¤úvbxmg~‡n Avw_©K wbix¶v m¤úv`‡bi j‡¶¨
‡ckv`vi I `¶ ewnt wbix¶K wbe©vP‡bi kZ©vejx Ges ewnt wbix¶vi AvIZv wba©viY, wbixÿv cÖwZ‡e`bmg~n
mywbw`©óKiY, Avw_©K cÖwZ‡e`bmg~‡n e¨vs‡Ki Avw_©K Ae¯’vi h_vh_ cÖwZdjb wbwðZKiY Ges ewnt wbix¶v
cwi‡levi gvb wbwðZKiY|
(2) evsjv‡`k e¨vs‡Ki Zdwmjfy³ mKj e¨vsK-‡Kv¤úvbx Ges we‡klvwqZ Zdwmwj e¨vs‡Ki Rb¨ GB wewagvjv
cÖ‡hvR¨ nB‡e|

3| msÁv|- (1) welq A_ev cÖm‡½i cwicš’x ‡Kv‡bv wKQz bv _vwK‡j, GB wewagvjvq-
(K) ÔAd‡kvi e¨vswKsÕ A_© evsjv‡`k e¨vs‡Ki Aby‡gv`bµ‡g ‰e‡`wkK gy`vª q cwiPvwjZ we‡kl e¨vswKs
Kvh©µg;
(L) Ôwbixÿv wdÕ A_© e¨vsK-‡Kv¤úvbx KZ©„K ewnt wbixÿK‡K wbixÿ‡Yi wbwgË wb‡qvM Pzw³ Abyhvqx cÖ‡`q
m¤§vbx;
(M) Ôewnt wbix¶vÕ A_© e¨vsK ‡Kv¤úvbx AvBb, 1991 Gi aviv 39 I ‡Kv¤úvbx AvBb, 1994 (1994 m‡bi 18
bs AvBb) Gi aviv 213 G ‡h A‡_© wbix¶v kãwU e¨eüZ nBqv‡Q;
(N) Ôewnt wbix¶KÕ A_© e¨vsK ‡Kv¤úvbx AvBb, 1991 Gi aviv 39 I ‡Kv¤úvbx AvBb, 1994 Gi aviv 210 G
‡h A‡_© wbix¶K kãwU e¨eüZ nBqv‡Q;
(O) Ôißvwb cÖ‡Yv`bv/ißvwb fZ©ywK/bM` mnvqZvÕ A_© ißvwb evwYR¨‡K DrmvwnZ Kwievi j‡¶¨ miKvi KZ©„K
wbw`©ó cY¨/‡mev ißvwbi wecix‡Z cÖ`Ë Avw_©K mnvqZv;

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 (P) ÔFinancial InstrumentÕ †mB A‡_© e¨eüZ nBqv‡Q †h A‡_© International Accounting Standard
(IAS)/International Financial Reporting Standard (IFRS) G ÔInstrumentÕ K_vwU e¨eüZ
nBqv‡Q;
(Q) ÔFinancial DerivativesÕ †mB A‡_© e¨eüZ nBqv‡Q †h A‡_© IAS/IFRS G ÔDerivativesÕ K_vwU
e¨eüZ nBqv‡Q;

(2) GB wewagvjvq e¨eüZ ‡h mKj kã ev Awfe¨w³i msÁv cÖ`vb Kiv nq bvB, ‡mB mKj kã ev Awfe¨w³
e¨vsK ‡Kv¤úvbx AvBb, 1991 I ‡Kv¤úvbx AvBb, 1994 G ‡h A‡_© e¨eüZ nBqv‡Q ‡mB A‡_© cÖ‡hvR¨
nB‡e|

wØZxq Aa¨vq
ewnt wbix¶K wb‡qvM
4| ewnt wbix¶K wbe©vPb I wb‡qvM|- evsjv‡`‡k Kvh©iZ mKj Zdwmjfz³ e¨vsK e¨vsK ‡Kv¤úvbx AvBb, 1991
Gi aviv 39 (1) Abymv‡i evsjv‡`k e¨vsK KZ©…K Aby‡gvw`Z I ZvwjKvfy³ ewnt wbix¶Kmg~‡ni ga¨ nB‡Z
evwl©K mvaviY mfvi (we‡`kx e¨vs‡Ki †ÿ‡Î ¯’vbxq m‡ev©”P KZ©„cÿ KZ©…K) gva¨‡g evrmwiKfv‡e ewnt wbix¶K
wbe©vPb Kwi‡e Ges Awej‡¤^ ewnt wbix¶K wb‡qv‡Mi wel‡q evsjv‡`k e¨vs‡Ki AbvcwËi Rb¨ Av‡e`b `vwLj
Kwi‡e| e¨vsKmg~n wbixÿvaxb wnmve erm‡ii Aóg gv‡mi g‡a¨ evsjv‡`k e¨vs‡Ki AbvcwËmn ewnt wbix¶K
wb‡qv‡Mi mKj cÖwµqv m¤úbœ Kwi‡e| Av‡jvP¨ wewagvjv h_vh_fv‡e cwicvj‡bi kZ© D‡jøLc~e©K e¨vsK
ewnt wbixÿK‡K wb‡qvMcÎ cÖ`vb Kwi‡e| wbix¶v Kvh©µg h_vmg‡q m¤úbœ Kwievi ¯^v‡_© e¨vsK ewnt wbixÿK‡K
cÖ‡qvRbxq mKj Z_¨ I `wjjvw` mieiv‡ni welqwU wbwðZ Kwi‡e| cÖ‡qvRbxq wnmve/Z_¨vw` mieiv‡n wej‡¤^i
Kvi‡Y ewnt wbix¶K KZ©…K wbix¶v Kvh©µg ïiæ ev m¤úbœ Kwi‡Z wej¤^ nB‡j e¨vsK KZ©…c¶ `vqx _vwK‡e|

Z‡e kZ© _v‡K †h, GKB ewnt wbix¶K‡K GKB e¨vs‡K GKvw`µ‡g 03 (wZb) erm‡ii ‡ekx mg‡qi Rb¨
wb‡qvM Kiv hvB‡e bv| D³ 03 (wZb) ermi mgvwßi ci A_ev ga¨eZ©xKv‡j ewnt wbix¶K‡K e¨vs‡K
cybt wb‡qvM Kiv bv nB‡j, D³ ewnt wbix¶K mswkøó e¨vs‡K cieZ©x Ab~¨b 03 (wZb) erm‡ii Rb¨ ewnt wbix¶v
Kvh©µ‡g AskMÖnY Kwi‡Z cvwi‡e bv|

5| evsjv‡`k e¨vs‡Ki AbvcwËi Rb¨ Av‡e`bc‡Îi mwnZ Avewk¨Kfv‡e `vwLj‡hvM¨ Z_¨ I `wjjvw`:
(1) e¨vs‡Ki Av‡e`bc‡Î (cwiwkó-K †gvZv‡eK) wbgœewY©Z Z_¨vw` AšÍf©y³ _vwK‡Z nB‡e:
(K) ewnt wbix¶K/ewnt wbix¶Kmg~‡ni c~Y© bvg;
(L) wbixÿv ermi Ges GKvw`µ‡g KZZg erm‡ii Rb¨ ewnt wbix¶K‡K wb‡qv‡Mi cÖ¯Íve Kiv
nBqv‡Q;
(M) ewnt wbixÿ‡Yi AvIZvfz³ e¨vs‡Ki kvLv/wefvM/BDwbU Gi msL¨v I ‡gvU SyuwKwfwËK m¤ú‡`i
kZKiv KZ Ask (Kgc‡¶ 80%) wbixw¶Z nB‡e Zvnvi cwigvY;
(N) ewnt wbix¶K‡K cÖ‡`q †gvU wbix¶v wd Gi cwigvY (Kg©-NÈv I nvi D‡jøLmn);
(O) PjwZ erm‡ii c~e©eZ©x 03 (wZb) erm‡i e¨vs‡K wb‡qvwRZ ewnt wbix¶Kmg~‡ni ZvwjKv|

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 (2) Av‡e`bc‡Îi mwnZ wbgœewY©Z `wjjvw` mshy³ Kwi‡Z nB‡e:
(K) evwl©K mvaviY mfvq ewnt wbix¶K ev ewnt wbix¶Kmg~‡ni wbe©vP‡bi wel‡q M„nxZ wm×v‡šÍi Kwc
(Dchy³ Kg©KZ©v KZ©©„K cÖZ¨qbK…Z)| we‡`kx e¨vs‡Ki †ÿ‡Î ¯’vbxq m‡ev©”P KZ©©„cÿ KZ©„K
ewnt wbixÿK g‡bvbq‡bi Kwc (Dchy³ Kg©KZ©v KZ©©„K cÖZ¨qbK…Z);
(L) e¨vsK-mswkøó ‡Kv‡bv e¨w³ ev e¨vs‡Ki ‡Kv‡bv G‡R›U ev ‡Kv‡bv cÖwZwbwa Ges e¨vs‡Ki mwnZ
AvgvbZ ev †µwWU KvW© e¨ZxZ Ab¨ ‡Kv‡bviƒc ¯^v‡_©i ms‡køl iwnqv‡Q Ggb e¨w³
e¨vsK-‡Kv¤úvbxi ewnt wbix¶K ev ewnt wbix¶K`‡ji ‡Kv‡bv m`m¨ b‡nb g‡g© mswkøó e¨vs‡Ki
‡jUvi †n‡W cÖ¯‘ZK…Z cÖZ¨qbcÎ;
(M) e¨vsK KZ©…K ewnt wbix¶K‡K cÖ`Ë wb‡qvM cÖ¯Ív‡ei cÖZ¨qbK…Z Kwc;
(N) cÖ‡`q wbix¶v wd D‡jøLc~e©K Zv The Institute of Chartered Accountants of
Bangladesh (ICAB)/Financial Reporting Council (FRC) KZ©…K wba©vwiZ me©wbgœ
wbix¶v wd Gi Kg b‡n g‡g© wbe©vwPZ ewnt wbix¶‡Ki ‡NvlYvcÎ;
(O) evsjv‡`k e¨vs‡Ki wb‡`©kbv †gvZv‡eK mswkøó ewnt wbixÿK e¨vsK I dvBb¨vÝ †Kv¤úvbx‡Z
wb‡qv‡Mi m‡e©v”P mxgv AwZµg K‡i bvB g‡g© ewnt wbix¶‡Ki ‡NvlYvcÎ|
Z…Zxq Aa¨vq
ewnt wbix¶vi AvIZv I `vwLj‡hvM¨ cÖwZ‡e`bmg~n

6| ewnt wbix¶vi AvIZv|- (1) ewnt wbix¶K e¨vsK ‡Kv¤úvbx AvBb, 1991 Gi aviv 38 Gi Aax‡b cÖ¯ÍyZK…Z
wbixÿv erm‡ii me©‡kl ZvwiL wfwËK e¨vs‡Ki w¯’wZcÎ, jvf-¶wZi wnmve I Ab¨vb¨ wnmve wbix¶vc~e©K D³
e¨vs‡Ki Avw_©K cÖwZ‡e`b cÖZ¨qb Kwi‡e| ‡Kv‡bv e¨vs‡K G‡Ki AwaK ewnt wbix¶K wb‡qvwRZ nB‡j, cÖavb
Kvh©vjq ‡hŠ_fv‡e wbixw¶Z nB‡e Ges ‡Kvb& kvLv ‡Kvb& ewnt wbix¶K KZ©…K wbixw¶Z nB‡e Dnv ‡hŠ_
m¤§wZµ‡g ewnt wbix¶KMY wba©viY Kwi‡e|
(2) e¨vs‡K wb‡qvwRZ ewnt wbix¶K wbgœewY©Z cÖwZ‡e`bmg~n `vwLj Kwi‡e:
(K) AšÍe©Z©xKvjxb cÖwZ‡e`b: e¨vs‡K wb‡qvwRZ nBqv wbixÿv erm‡ii beg gvm wfwËK GKwU AšÍe©Z©xKvjxb
cÖwZ‡e`b ïaygvÎ evsjv‡`k e¨vs‡K †cÖi‡Yi D‡Ï‡k¨ cÖ¯‘Z Kwi‡e Ges Zvnv wbixÿv erm‡ii me©‡kl
Zvwi‡Li g‡a¨ `vwLj Kwi‡e| D³ cÖwZ‡e`‡b wb‡¤œv³ welqmg~‡n ewnt wbix¶K gZvgZ cÖ`vb Kwi‡e:
(1) FY ‡kÖwYKiY I F‡Yi wecix‡Z iwÿZe¨ ms¯’vb msµvšÍ Awbqg;
(2) Ab¨vb¨ m¤ú` Ges wewb‡qv‡Mi ‡kÖwYKiY I Dnvi wecix‡Z iw¶Ze¨ cÖwfkbmn Ab¨vb¨ cÖwfkb
welqK wPwýZ Awbqg;
(3) mswkøó e¨vsK KZ©„K evsjv‡`k e¨vs‡K `vwLjK…Z Z_¨/weeiYx‡Z (Regulatory Reporting) cÖvß
Awbqg;
(4) ‡kÖwYK…Z/†Ljvcx F‡Yi Z_¨ Ges evsjv‡`k e¨vs‡Ki †µwWU Bbdi‡gkb ey¨‡iv (wmAvBwe)-‡Z
h_vmg‡q Dnv `vwLj Kiv nBqv‡Q wK bv I Dnvi mwVKZv;
(5) Ab¨vb¨ welqvw`, hvnv evsjv‡`k e¨vsK‡K AewnZKiY cÖ‡qvRb g‡g© ewnt wbixÿ‡Ki wbKU
cÖZxqgvb nq|

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(L) e¨e¯’vcbv cÖwZ‡e`b: ewnt wbix¶K KZ©…K cÖYxZ e¨e¯’vcbv cÖwZ‡e`‡b wb‡¤œv³ welqmg~‡n gZvgZ cÖ`vb
Kwi‡Z nB‡e:
(1) FY ‡kÖwYKiY, F‡Yi wecix‡Z iwÿZe¨ ms¯’vb I gybvdv wnmvevqb BZ¨vw` ‡¶‡Î evsjv‡`k
e¨vs‡Ki wb‡`©kbvmn mswkøó e¨vs‡Ki bxwZgvjv h_vh_fv‡e cwicvwjZ nBqv‡Q wK bv;
(2) wbix¶vaxb kvLvmg~‡ni Ae‡jvcbK…Z, cybt ZdwmjK…Z/cybt MwVZ FY wnmve, gIKydK…Z my`
msµvšÍ Z_¨ m¤ú‡K© ch©v‡jvPbv Ges evsjv‡`k e¨vs‡Ki wb‡`©kbv ‡gvZv‡eK GZ`&mswkøó
‡iwR÷vi/‡jRvi msi¶Y msµvšÍ welqvw` cwiPvwjZ nBqv‡Q wK bv;
(3) wbix¶vaxb erm‡ii ‡gvU Ae‡jvcbK…Z F‡Yi cwigvY, Zvnv nB‡Z Av`v‡qi cwigvY Ges Av`v‡qi
Rb¨ e¨vsK KZ©…K M„nxZ c`‡¶cmg~n Kvh©Ki wK bv;
(4) ißvwb cÖ‡Yv`bv/ißvwb fZ©ywK/bM` mnvqZvi Av‡e`bcÎ wbix¶‡Y ‡Kv‡bv Awbqg/wb‡`©kbvi e¨Z¨q
cwijw¶Z nBqv‡Q wK bv;
(5) ‡`‡ki cÖPwjZ AvBb I wewa-weavb Abymv‡i mKj ai‡bi cÖ‡hvR¨ ivR¯^ msMÖn Kwiqv miKvwi
‡KvlvMv‡i Rgv ‡`Iqv nBqv‡Q wK bv;
(6) evsjv‡`k e¨vs‡Ki wb‡`©kbv Abyhvqx b‡÷ªv wnmve h_vh_fv‡e mgš^q Kiv nBqv‡Q wK bv;
(7) e¨vsK ‡Kv¤úvbx AvBb, 1991 Gi aviv 15M Abymv‡i e¨vs‡Ki Af¨šÍixY wbix¶v I wbqš¿Y e¨e¯’v
h_vh_fv‡e Kvh©Ki iwnqv‡Q wK bv Ges Zvnv e¨vsK e¨e¯’vcbv nB‡Z ¯^vaxb wK bv; GB ‡¶‡Î
‡Kv‡bv ¸iæZi ÎæwU ev `yej
© Zv cwijw¶Z nBqv‡Q wK bv;
(8) evsjv‡`k e¨vsK KZ©…K cwiPvwjZ wek` I we‡kl cwi`k©‡b cÖvß Awbqgmg~n wb®úwËi Rb¨ h_vh_
c`‡¶c ‡bIqv nBqv‡Q wK bv;
(9) weMZ erm‡ii Af¨šÍixY wbix¶vq Ges wewae× Ab¨vb¨ wbix¶vq cÖvß Awbqgmg~n h_vh_fv‡e
wb®úwË Kiv nBqv‡Q wK bv;
(10) e¨vs‡Ki mykvmb (Good Governance) e¨e¯’vq †Kv‡bv ÎæwU-wePy¨wZ cwijw¶Z nBqv‡Q wK bv;
(11) e¨vs‡Ki cwiPvjbv cl©` KZ…©K wba©vwiZ Ab¨vb¨ welqvw`|

(M) we‡kl cÖwZ‡e`b: e¨vsK ‡Kv¤úvbx AvBb, 1991 Gi aviv 39(4)-G DwjøwLZ welqvejx A_©vr e¨vsK
‡Kv¤úvbx AvBb, 1991 Gi ‡Kv‡bv aviv ev wb‡`©kbvi jsNb nB‡j, ev ‡Kv‡bv AmZZv I cÖZviYv msµvšÍ
‡dŠR`vwi Aciva msNwUZ nB‡j (†h mgqKv‡jB msNwUZ nDK bv †K‡bv hw` Zvnv Avw_©K cÖwZ‡e`‡b
cÖwZdwjZ bvI nBqv _v‡K), ev e¨vs‡Ki msiwÿZ g~jab Avek¨K g~ja‡bi 50 kZvs‡ki wb‡P bvwgqv †M‡j
ev bvwgevi m¤¢vebv ‰Zwi nB‡j, ev cvIbv`vi‡`i cvIbv cÖ`v‡bi wbðqZv wewNœZ nB‡j, ev ‡Kv‡bv ¸iæZi
Awbqg NwU‡j, ev cvIbv`viM‡Yi cvIbv wgUvBevi Rb¨ e¨vsK-‡Kv¤úvbxi m¤ú` h‡_ó wK bv †m wel‡q
m‡›`n _vwK‡j ewnt wbix¶K Awej‡¤^ evsjv‡`k e¨vsK‡K we‡kl cÖwZ‡e`‡bi gva¨‡g AewnZ Kwi‡e|

(N) P~ovšÍ cÖwZ‡e`b: e¨vsK ‡Kv¤úvbx AvBb, 1991 Gi aviv 39(3) I ‡Kv¤úvbx AvBb, 1994 Gi aviv 213 G
DwjøwLZ welqvejx Ges wbgœewY©Z welqvejx D‡jøLc~e©K my¯úó gšÍe¨/gZvgZmn cÖ‡qvRbxq Z_¨/weeiYx
m¤^wjZ P~ovšÍ wbix¶v cÖwZ‡e`b cÖ¯‘Z Kwi‡Z nB‡e:
(1) Avw_©K cÖwZ‡e`b evsjv‡`k e¨vsK KZ©…K RvwiK…Z wewa-weavbmn IFRS/IAS Abyhvqx wba©vwiZ
gvbm¤úbœ nBqv‡Q wK bv;
(2) g~jab, mwÂwZ Ges cÖ‡hvR¨ ‡¶‡Î bxU m½wZ, bM` A_© I Zij m¤ú` wewa Abyhvqx msi¶Y Kiv
nBqv‡Q wK bv;

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 (3) e¨vs‡Ki m¤ú` Ges `v‡qi g¨vPzwiwUi g‡a¨ ‡Kv‡bv AmvgÄm¨Zv iwnqv‡Q wK bv hvnv cieZ©x‡Z
e¨vs‡Ki Zvi‡j¨ ‡bwZevPK cÖfve ivwL‡Z cv‡i;
(4) wbixÿvaxb erm‡ii FY gÄyix I weZi‡Y cÖ‡hvR¨ wewa-weavb h_vh_fv‡e Abym„Z nBqv‡Q wK bv;
(5) gybvdv ùxZ Kivi j‡ÿ¨ †Kv‡bv PvZzix web¨v‡mi AvkÖq MÖnY Kiv nBqv‡Q wK bv;
(6) e¨vs‡Ki A-e¨vswKs m¤ú`mg~n wewa ‡gvZv‡eK wnmvevqb Kiv nBqv‡Q wK bv;
(7) F‡Yi ‡kÖwYKiY, F‡Yi wecix‡Z iwÿZe¨ ms¯’vb, my` gIKyd I ¯’wMZ my` wbiƒc‡Yi ‡ÿ‡Î
evsjv‡`k e¨vs‡Ki wewa-weavb h_vh_fv‡e cwicvwjZ nBqv‡Q wK bv;
(8) wbixÿvaxb erm‡i ‡Kv‡bv ¸iæZi Awbqg msNwUZ nBqv‡Q wK bv;
(9) GB wewagvjvi wewa 7(1) I 7(2) G DwjøwLZ ‰e‡`wkK gy`vª q †jb‡`b I FY msµvšÍ †Kv‡bv
Awbqg msNwUZ nBqv‡Q wK bv;
(10) e¨vsK ‡Kv¤úvbx AvBb, 1991 Gi aviv 15M Abymv‡i e¨vs‡Ki Af¨šÍixY wbix¶v I wbqš¿Y e¨e¯’v
h_vh_fv‡e Kvh©Ki iwnqv‡Q wK bv Ges Zvnv e¨vsK e¨e¯’vcbv nB‡Z ¯^vaxb wK bv; GB ‡¶‡Î
‡Kv‡bv ¸iæZi ÎæwU ev `ye©jZv cwijw¶Z nBqv‡Q wK bv;
(11) mvewmwWqvwi ‡Kv¤úvbx I ‡kqvievRv‡i e¨vs‡Ki wewb‡qv‡Mi cwigvY wewam¤§Z wK bv Ges
GB‡¶‡Î D™¢~Z SyuwKmg~n mwVKfv‡e wbY©xZ nBqv‡Q wK bv;
(12) wewfbœ Financial Instrument Gi wnmvevq‡b wnmvei¶‡Yi bxwZ mwVKfv‡e cwicvwjZ nBqv‡Q
wK bv;
(13) ‡`‡k cÖPwjZ AvBb I wewagvjvi wb‡`©kbv jw•NZ nBevi NUbv NwUqv‡Q wK bv;
(14) e¨vs‡Ki SyuwKi cwigvY, Kvh©cwiwa I Kg©‡KŠkj Ges Ae¨ewnZ c~eeZ©x erm‡i cÖKvwkZ Avw_©K
weeiYxi mwnZ cwigvYMZ I ¸YMZ avivevwnKZv wbwðZ nBqv‡Q wK bv;
(15) cwiPvjb e¨q I m¤ú` µ‡qi ‡¶‡Î wbqg-bxwZi cÖwZcvjb Ges Dnvi wnmvevqb h_vh_fv‡e
nBqv‡Q wK bv|

ewnt wbixÿ‡Y Dc‡i DwjøwLZ ‡Kv‡bv wel‡q hw` Am‡šÍvlRbK wKQy cvIqv bv hvq ‡mB ‡¶‡ÎI mswkøó Aby‡”Q`
D‡jøLc~e©K ewnt wbixÿK KZ©„K P~ovšÍ cÖwZ‡e`‡b D³ wel‡q ¯úó gZvgZ cÖ`vb Kwi‡Z nB‡e|
(O) Ab¨vb¨ cÖwZ‡e`b: AvBbMZ ev †i¸‡jUwi eva¨evaKZvi †ÿ‡Î ewnt wbixÿK DwjøwLZ cÖwZ‡e`bmg~‡ni
cvkvcvwk Ab¨vb¨ cÖwZ‡e`b `vwLj Kwi‡e|
(3) Ab¨vb¨ welqvw`:
(K) ewnt wbix¶K mswkøó e¨vs‡Ki SyuwKwfwËK m¤ú`mg~n wbix¶v Kwi‡e, hvnv ‡Kv‡bvfv‡eB ‡gvU
SyuwKwfwËK m¤ú‡`i 80% Gi Kg nB‡e bv| GZ`&‡ÿ‡Î cÖavb Kvh©©vj‡qi cvkvcvwk SyuwKwfwËK
m¤ú‡`i DaŸ©µgvbymv‡i cÖ_g 10 (`k) wU kvLvi AšÍf©yw³ wbwðZ Kwi‡Z nB‡e;
(L) ewnt wbix¶K wbix¶v Kv‡h©i cÖ‡qvR‡b w¯’wZcÎ, jvf-¶wZi wnmvemn wnmve msµvšÍ ‡h ‡Kv‡bv
KvMRcÎ/Z_¨vw` msMÖn I hvPvB Kwi‡Z cvwi‡e Ges cÖ‡qvR‡b mswkøó ‡h †Kv‡bv e¨w³i wbKU
Z_¨vbymÜvb Kwi‡Z cvwi‡e;
(M) ewnt wbix¶vi Kvh© cÖPwjZ wbqg/wewa ‡gvZv‡eK myôyfv‡e Ges wbw`©ó mg‡qi g‡a¨ m¤úv`‡bi
cÖ‡qvR‡b ‡Kv‡bv mfv AvnŸvb Kiv nB‡j D³ mfvq ewnt wbix¶K‡K Aek¨B Dcw¯’Z _vwK‡Z nB‡e|

5
 PZy_© Aa¨vq
‰e‡`wkK gy`ªvq †jb‡`b I FY wbix¶Y
7| (1) ‰e‡`wkK gy`ªvq †jb‡`b I FY msµvšÍ wbix¶vi ‡¶‡Î wbgœewY©Z welqvw` m¤ú‡K© ewnt wbix¶K gZvgZ
cÖ`vb Kwi‡e:
(K) Avg`vwb-ißvwb Kvh©µg cwiPvjbvi ‡¶‡Î wb‡`©wkZ wewa-weav‡bi e¨Z¨q nBqv‡Q wK bv; we‡klZt
AvÛvi Bbf‡qwms I Ifvi Bbf‡qwms ‡iv‡a evsjv‡`k e¨vsK KZ©…K cÖ`Ë wb‡`©kbvmg~n cwicvwjZ
nBqv‡Q wK bv;
(L) ißvwb wej wWmKvDw›Us/‡b‡Mvwm‡qkb/µq Kwievi †ÿ‡Î wbqg ewnf©~Zfv‡e A_©vqb Kiv nBqv‡Q wK
bv;
(M) Avg`vwbi wecix‡Z ¯’vbxq gy`vª q Ges ‰e‡`wkK gy`vª q A_©vq‡bi ‡¶‡Î cwicvjbxq wewa-weav‡bi
e¨Z¨q nBqv‡Q wK bv;
(N) cÖvwaKvify³ wKsev we‡kl Aby‡gv`‡bi AvIZvq ewng©yLx ‡iwgU¨v‡Ýi ‡¶‡Î h_vwbq‡g Dr‡m-Ki I
f¨vU KZ©bmn wb‡`©wkZ wewa-weav‡bi e¨Z¨q nBqv‡Q wK bv;
(O) ‰e‡`wkK gy`vª ‡jb‡`‡bi ‡¶‡Î wewfbœ SyuwK ‡hgb: evRvi SyuwK, Zvij¨ SyuwK, FY SyuwK, cwicvjbMZ
SyuwK, gvwb jÛvwis I mš¿v‡m A_©vqb msµvšÍ SzuwK, mybvg SyuwK, cwiPvjbMZ SyuwK, Ges mgš^q SyuwK
e¨e¯’vcbv h_vh_ wK bv;
(P) Avg`vwb msµvšÍ `wjjvw` hvPvB KiZt cÖK…Z A‡_© cY¨ ‡`‡k cÖweó nBqv‡Q wK bv;
(Q) ißvwb msµvšÍ `wjjvw` hvPvB A‡šÍ mswkøó ißvwb Kvh©µg wewa ‡gvZv‡eK m¤úvw`Z nBqv‡Q wK bv;
(R) cÖZ¨vevwmZ ißvwb g~j¨ Øviv mswkøó FY wnmve mgš^q bv Kwiqv mivmwi MÖvn‡Ki wnmv‡e Rgv
Kwievi NUbv NwUqv‡Q wK bv;
(S) Ad‡kvi e¨vswKs †jb‡`b msµvšÍ cwicvjbxq AvBb I wewa-weav‡bi e¨Z¨q nBqv‡Q wK bv;
(T) ‰e‡`wkK gy`vª q †jb‡`b I FY msµvšÍ wel‡q Kvh©Ki Af¨šÍixY wbix¶v I wbqš¿Y e¨e¯’v iwnqv‡Q
wK bv Ges GB ‡¶‡Î ‡Kv‡bv ¸iæZi ÎæwU ev `ye©jZv cwijw¶Z nBqv‡Q wK bv;
(U) evsjv‡`k e¨vs‡Ki ‰e‡`wkK gy`vª q †jb‡`b I FY msµvšÍ wb‡`©kbv Ges mswkøó e¨vs‡Ki GB
msµvšÍ wbR¯^ bxwZgvjv e¨vsK KZ©…K h_vh_fv‡e AbymZ „ nBqv‡Q wK bv;
(V) AšÍg©yLx ‡iwgU¨v‡Ýi ‡¶‡Î miKvi KZ©…K cÖ`Ë cÖ‡Yv`bv h_vh_fv‡e cÖ`vb, wnmvefy³KiY I
cybt `vwe Kiv nBqv‡Q wK bv|
(2) Ab¨vb¨ welqvw`:
(K) Financial Derivatives, Standby Letter of Credit, e¨vsK M¨vivw›U, FYcÎ, e¨vK-Uz-e¨vK
FYcÎ I Ab¨vb¨ Off-balance Sheet `dvmg~‡ni As‡Ki cwigvY Ges cÖK…wZ we‡ePbv Kwiqv
Dnv nB‡Z D™¢~Z m¤¢ve¨ ‰e‡`wkK gy`ªvq `vq cwi‡kv‡a e¨vs‡Ki SyuwK wbiƒcY Kwi‡Z nB‡e;
(L) evsjv‡`k e¨vs‡Ki W¨vk‡ev‡W©i Z_¨ cÖ`vbmn Ab¨ mKj cÖwZ‡e`b mwVKfv‡e I h_vmg‡q `vwL‡j
†Kv‡bv e¨Z¨q nBqv‡Q wK bv †mB wel‡q ch©v‡jvPbv I gZvgZ cÖ`vb Kwi‡e|

(3) ‰e‡`wkK gy`vª q †jb‡`b I FY msµvšÍ Awbq‡gi welqvw` ewnt wbix¶vi wbwgË GZ`&msµvšÍ AwfÁZvm¤úbœ
Dchy³ e¨w³‡K wbix¶v `‡j AšÍf©y³ Kwi‡Z nB‡e|

6
8| ißvwb cÖ‡Yv`bv/ißvwb fZ©ywK/bM` mnvqZv wbix¶Y msµvšÍ weavbvejx|- (1) ewnt wbix¶K wn‡m‡e †Kv‡bv
e¨vs‡K wb‡qvwRZ wbix¶K GKB e¨vs‡K ißvwb cÖ‡Yv`bv/ißvwb fZ©ywK/bM` mnvqZvi Av‡e`bcÎ wbix¶‡Y
hyMcrfv‡e wb‡qvwRZ nB‡Z cvwi‡e bv| ißvwb cÖ‡Yv`bv/ißvwb fZ©ywK/bM` mnvqZv mswkøó wbix¶K wb‡qv‡Mi
wel‡q evsjv‡`k e¨vs‡Ki wb‡`©kbv cÖ‡hvR¨ nB‡e|
(2) ißvwb cÖ‡Yv`bv/ißvwb fZ©ywK/bM` mnvqZvi wel‡q e¨vsK wbixÿ‡Y wb‡qvwRZ ewnt wbix¶K evsjv‡`k
e¨vs‡Ki wb‡`©kbv I cÖ‡hvR¨ wewa-weavb Abym„Z nBqv‡Q wK bv Zvnv bgybv wfwˇZ cix¶v Kwi‡e|

cÂg Aa¨vq
ewnt wbix¶vi gvb
9| wbix¶v gvb wbqš¿Y|- (1) evsjv‡`k e¨vsK KZ©…K Aby‡gvw`Z I ZvwjKvfy³ mKj ewnt wbix¶K e¨vsK
wbix¶vKv‡j wbix¶‡Yi gvb (International Standards on Auditing) mgybœZ ivwL‡Z h_vh_
bxwZ/c×wZi cwicvjb wbwðZ Kwi‡e|
(2) evsjv‡`k e¨vsK mgq mgq wbixw¶Z Avw_©K weeiYx ch©v‡jvPbv‡šÍ ewnt wbix¶vi ¸YMZgvb g~j¨vqb
Kwi‡Z cvwi‡e, hvnv ewnt wbix¶‡Ki cieZx© ZvwjKvfyw³‡Z we‡ewPZ nB‡e|
10| ‡ckvMZ ‰bwZKZv|- (1) e¨vs‡K wb‡qvwRZ mKj ewnt wbix¶K‡K Financial Reporting Council,
Bangladesh KZ©…K cwiM„nxZ Code of Ethics Abymv‡i ‡ckvMZ ‰bwZKZv eRvq ivwL‡Z nB‡e|
(2) ewnt wbix¶K‡K Financial Reporting Council, Bangladesh KZ©…K cwiM„nxZ AvšÍR©vwZK
gvb`Ûmg~n I mswkøó wewaweavb AbymiY Kwi‡Z nB‡e|
11| wbix¶‡Ki ¯^vaxbZv I wbi‡c¶Zv|- (1) AvBbMZ Ges AvšÍR©vwZKfv‡e ¯^xK…Z gvb Abymv‡i e¨vs‡Ki AwWU
KwgwU ewnt wbix¶K‡K wbixÿ‡Yi ‡¶‡Î cÖ‡qvRbxq mn‡hvwMZv cÖ`vb Kwi‡e|
(2) e¨vs‡K wb‡qvwRZ ewnt wbix¶K mswkøó e¨vs‡K wbixÿvaxb erm‡i Asset Valuation, Corporate
Governance, Tax Consultation BZ¨vw` Kvh© m¤úv`‡b wb‡qvwRZ nB‡Z cvwi‡e bv Ges e¨vs‡K
AvgvbZ I †µwWU KvW© e¨ZxZ mKj ai‡bi Avw_©K, e¨emvwqK, Kg©KZ©v-Kg©Pvix msµvšÍ ev Ab¨ ‡h
‡Kv‡bv ai‡bi cÖZ¨¶ ev c‡iv¶fv‡e m¤úK©hy³ _vwK‡e bv, hvnv‡Z ewnt wbix¶‡Ki ¯^vaxbZv I
wbi‡c¶Zv wbwðZ nq|
(3) ewnt wbix¶K ewnt wbix¶v c×wZ, wbix¶vKv‡j m¤§yLxb nIqv evavmg~n Ges Zvnv cÖwZ‡iv‡a M„n xZ
c`‡¶c wjwLZfv‡e msi¶Y Kwi‡e|
(4) ewnt wbix¶K ‡Kv‡bv Ae¯’v‡ZB c¶cvZ`yó ev evwn¨K ‡Kv‡bv Pv‡ci ekeZ©x nBqv gZvgZ cÖ`vb Kwi‡e
bv Ges me©Z ¯^vaxbfv‡e wbixÿv Kv‡h© ¯^v‡_©i Ø›Ø cwinvi Kwi‡e|
12| ¯^v‡_©i Ø›Ø|- (1) ‡Kv‡bv e¨vs‡K wb‡qvwRZ ewnt wbix¶K mswkøó e¨vs‡K e¨vsK ‡Kv¤úvbx AvBb, 1991 Gi
aviv 39(1), 39(2) I 39(3) G Awc©Z `vwqZ¡, ‡Kv¤úvbx AvBb, 1994 Gi aviv 213 G DwjøwLZ welqvejx,
GB wewagvjvq DwjøwLZ Ges evsjv‡`k e¨vsK nB‡Z mgq mgq wb‡`©wkZ `vwqZ¡ e¨ZxZ Ab¨ ‡Kv‡bv `vwq‡Z¡
wb‡qvwRZ nB‡Z cvwi‡e bv|

7
 (2) dvBb¨vwÝqvj wi‡cvwU©s AvBb, 2015 (2015 m‡bi 16 bs AvBb) Gi aviv 38 Abymv‡i GKwU
ZvwjKvfy³ ewnt wbix¶K wewae× `vwqZ¡ cvjbKv‡j Ggb ‡Kv‡bv Kv‡R wb‡qvwRZ nB‡Z cvwi‡e bv hvnv
¯^v‡_©i Ø›Ø ‰Zwi Kwi‡Z cv‡i|
lô Aa¨vq
evsjv‡`k e¨vs‡Ki wbqš¿Y
13| Zdwmwj e¨vs‡Ki ewnt wbix¶vi wel‡q evsjv‡`k e¨vs‡Ki wbqš¿Y|- (1) evsjv‡`k e¨vsK mgq mgq
e¨vsK-‡Kv¤úvbxmg~‡n ewnt wbix¶vi Rb¨ Aby‡gvw`Z ewnt wbixÿ‡Ki ZvwjKv cÖYqb Kwi‡e Ges Zvnv
I‡qemvB‡U cÖKvk Kwi‡e|
(2) DËg wbix¶v Kvh©µg m¤úv`‡bi wbwgË ‡hvM¨Zv I `¶Zv e„w×K‡í ewnt wbixÿKmg~‡ni Pvwn`vi ‡cÖw¶‡Z
evsjv‡`k e¨vsK mgq mgq Zvnv‡`i cÖwk¶‡Yi e¨e¯’v Kwi‡e|
(3) e¨vs‡Ki mvwe©K Avw_©K m~PKmg~n ch©v‡jvPbvi †cÖwÿ‡Z evsjv‡`k e¨vsK †h‡Kv‡bv e¨vs‡K D³ e¨vs‡Ki
¯^xq Li‡P GKvwaK ewnt wbixÿK wb‡qv‡Mi wb‡`©kbv cÖ`vb Kwi‡Z cvwi‡e|
(4) `vwqZ¡ cvj‡b Ae‡njv ev e¨_©Zvi †ÿ‡Î evsjv‡`k e¨vsK e¨vsK ‡Kv¤úvbx AvBb, 1991 Gi aviv 39L
Gi weavb Abymv‡i ewnt wbix¶K‡K A‡hvM¨ ‡NvlYv Kwi‡Z cvwi‡e|
(5) GZبZxZ, hw` ‡Kv‡bv ewnt wbix¶K ‡Kv¤úvbx AvBb, 1994 Gi ‡Kv‡bv weavb ev e¨vsK ‡Kv¤úvbx AvBb,
1991 Gi ‡Kv‡bv weavb ev Av‡jvP¨ wewagvjvi ‡Kv‡bv wewa ev evsjv‡`k e¨vs‡Ki ‡Kv‡bv
mvK©yjvi/wb‡`©kbv Agvb¨/j•Nb K‡i, Zvnv nB‡j evsjv‡`k e¨vsK D³ ewnt wbix¶K‡K KviY `k©v‡bvi
my‡hvM cÖ`vb Kwiqv Aby‡gvw`Z ewnt wbix¶‡Ki ZvwjKv-ewnf©~Z Kwi‡Z cvwi‡e|
(6) Dcwewa (5) Gi AvIZvq ‡Kv‡bv ewnt wbix¶K‡K Aby‡gvw`Z ewnt wbix¶‡Ki ZvwjKv-ewnf©~Z Kiv nB‡j
evsjv‡`k e¨vsK nvjbvMv` ZvwjKv I‡qemvB‡Ui gva¨‡g cÖKvk Kwi‡e|
14| ewnt wbix¶‡Ki c` k~b¨ nIqv|- (1) e¨vs‡K wb‡qvwRZ ‡Kv‡bv ewnt wbix¶K‡K GB wewagvjvi wewa 13(5)
Abymv‡i evsjv‡`k e¨vsK KZ©©„K Aby‡gvw`Z ewnt wbix¶‡Ki ZvwjKv-ewnf©~Z Kiv nB‡j, D³ e¨vs‡Ki mswkøó
ewnt wbix¶‡Ki c`wU mvgwqKfv‡e k~b¨ ewjqv MY¨ nB‡e Ges ‡Kv¤úvbx AvBb, 1994 Gi aviv 210(7)
Abymv‡i D³ e¨vs‡Ki cwiPvjbv cl©` bZyb ewnt wbix¶K wbe©vP‡bi wel‡q wm×všÍ MÖnY Kwi‡Z cvwi‡e| bZyb
ewnt wbix¶‡Ki P~ovšÍ wb‡qv‡Mi †ÿ‡Î GB wewagvjvi wewa 4 I 5 (evwl©K mvaviY mfv mswkøó wb‡`©kbv
e¨ZxZ) AbymiYxq nB‡e|
(2) Dcwewa (1) e¨ZxZ Ab¨vb¨ ‡¶‡Î ewnt wbix¶‡Ki k~b¨ c` c~i‡Y ‡Kv¤úvbx AvBb, 1994 Gi mswkøó
weavbvejx cÖ‡hvR¨ nB‡e|
15| cybt wbix¶v|- hw` ‡Kv‡bv e¨vs‡Ki wbixwÿZ Avw_©K weeiYx ch©v‡jvPbv‡šÍ evsjv‡`k e¨vsK GB g‡g© wbwðZ
nq ‡h, D³ e¨vs‡Ki ewnt wbix¶v mwVKfv‡e m¤úbœ nq bvB ev e¨vs‡Ki Avw_©K Ae¯’v I mswkøó mg‡qi
jvf-¶wZi wnmve wbixw¶Z cÖwZ‡e`‡b mwVKfv‡e cÖwZdwjZ nq bvB, ev ewnt wbix¶‡Ki Dci b¨¯Í `vwqZ¡
h_vh_fv‡e cwicvwjZ nq bvB Zvnv nB‡j evsjv‡`k e¨vsK wfbœ ewnt wbix¶K wba©viY KiZt mswkøó e¨vs‡Ki
Li‡P bZybfv‡e ewnt wbix¶v m¤úbœ Kwievi wb‡`©k cÖ`vb Kwi‡Z cvwi‡e|

8
 mßg Aa¨vq
wewea
16| wbix¶v wd wba©viY|- ewnt wbix¶‡Ki wb‡qvMc‡Î ‡gvU Kg©-NÈvi cwigvY D‡jøL Kwi‡Z nB‡e Ges Kg©-NÈvi
mwnZ wbix¶v wd Gi mvgÄm¨ ivwL‡Z nB‡e| GB ‡ÿ‡Î mvKzj¨ wbix¶v wd ‡Kv‡bvfv‡eB The Institute of
Chartered Accountants of Bangladesh (ICAB)/Financial Reporting Council (FRC)
KZ©…K e¨vsK ewnt wbix¶vi Rb¨ wba©vwiZ me©wbgœ wbix¶v wd nB‡Z Kg nB‡e bv|
17| `wjjcÎ msi¶Y|- AvšÍR©vwZKfv‡e ¯^xK…Z wbix¶v gvb (ISA) Abymv‡i ewnt wbix¶K Avewk¨Kfv‡e wbix¶v
cwiKíbv cÖ¯yZ
Í I ev¯Íevqb wbwðZ Kwi‡e| GZبZxZ, wbix¶vKv‡j ‡Kv‡bv Awbqg/ÎæwU wPwýZ nB‡j ‡mB
welqK cÖgvYK `wjjvw`I AvBb I wewa †gvZv‡eK msi¶Y Kwi‡Z nB‡e|
18| e¨vs‡Ki Rb¨ ewnt wbixÿY msµvšÍ mvKz©jvi iwnZKiY I ‡ndvRZ|- (1) evsjv‡`k e¨vsK KZ©…K e¨vs‡Ki
Rb¨ BZtc~‡e© RvwiK…Z ewnt wbixÿY msµvšÍ wewmwW mvKz©jvi ‡jUvi bs 33 ZvwiL 23 wW‡m¤^i 1992 I
weAviwcwW mvKz©jvi ‡jUvi bs 12 ZvwiL 11 RyjvB 2001 GZØviv iwnZ Kiv nBj|
(2) Dcwewa (1) Gi Aax‡b iwnZKiY m‡Ë¡I iwnZK…Z mvKz©jvi ‡jUvi؇qi Aaxb K…Z me wKQy ev Z`axb
cÖ`Ë ¶gZve‡j M„nxZ mKj e¨e¯’v GB wewagvjvi Aaxb Ggbfv‡e K…Z ev M„nxZ nBqv‡Q ewjqv MY¨
nB‡e ‡hb Dnv K…Z ev M„nxZ nBevi Zvwi‡L GB wewagvjv ejer wQj|

19| evsjv‡`k e¨vs‡Ki wb‡`©k `v‡bi ÿgZv|- evsjv‡`k e¨vsK Rb¯^v‡_© Ges GB wewagvjvi D‡Ïk¨ c~iYK‡í
mgq mgq cÖ‡qvRbxq wb‡`©k Rvwi Kwi‡Z cvwi‡e|

9
 cwiwkó-K

m~Î bs ... ... ... ... ... ... ... ... ... ... ZvwiL ... ... ... ...

cwiPvjK
e¨vswKs cÖwewa I bxwZ wefvM
evsjv‡`k e¨vsK
cÖavb Kvh©vjq
gwZwSj, XvKv

wcÖq g‡nv`q,
20... mv‡ji Avw_©K weeiYx wbix¶vi Rb¨ ewnt wbixÿK wb‡qvM cÖm‡½

weMZ ... ... ... ... ... Zvwi‡L AbywôZ e¨vs‡Ki ... ... ... ... ... mfvq evsjv‡`k e¨vs‡Ki AbvcwË mv‡c‡¶ ... ...
(e¨vs‡Ki bvg) ... ... ... ... Gi ... ... ... ... Zvwi‡L mgvc¨ eQ‡ii Avw_©K weeiYx wbix¶vi Rb¨ wb‡gœv³
ewnt wbixÿK/ewnt wbixÿKmg~n‡K GKK/‡hŠ_fv‡e ewnt wbix¶K wnmv‡e wb‡qv‡Mi Aby‡gv`b ‡`qv n‡q‡Q:

µg ewnt wbixÿ‡Ki ewnt wbixÿ‡Ki GKvw`µ‡g KZZg wbixÿY AvIZvfz³ cÖ‡`q †gvU wbix¶v wd
bvg wVKvbv ev‡ii Rb¨ wb‡qvM kvLv/wefvM/BDwbU Gi msL¨v I ‡gvU (Kg©-NÈv I nvi
SyuwKwfwËK m¤ú‡`i KZ kZvsk D‡jøLmn)
wbixw¶Z nB‡e
1
2

2. PjwZ erm‡ii c~e©eZ©x 03 (wZb) erm‡i e¨vs‡K wb‡qvwRZ ewnt wbix¶Kmg~‡ni ZvwjKv: 1. ... ... ... ... ... ...
2. ... ... ... ... ... ...
3. ... ... ... ... ... ...
3. ewY©Zve¯’vq, DwjøwLZ ewnt wbixÿK/ewnt wbixÿKmg~n‡K Ôe¨vsK-‡Kv¤úvbx ewnt wbixÿY wewagvjv, 2024Õ AbymiYc~e©K
wbixÿv Kvh©µg cwiPvjbv mv‡c‡ÿ G e¨vs‡Ki ... ... ... Zvwi‡L mgvc¨ eQ‡ii Avw_©K weeiYx wbix¶vi wbwg‡Ë
ewnt wbix¶K wnmv‡e wb‡qv‡Mi wel‡q D³ wewagvjvi wewa 4 Abymv‡i m`q AbvcwËi Rb¨ Aby‡iva Kiv n‡jv|

Avcbv‡`i wek¦¯,Í
mshyw³:
Ôe¨vsK-‡Kv¤úvbx ewnt wbixÿY wewagvjv, 2024Õ Gi
wewa 5(2) Gi `dv (K),(L),(M),(N) I (O)-‡Z
ewY©Z `wjjvw`; (... ... ... ... ... ... ...)
e¨e¯’vcbv cwiPvjK/cÖavb wbe©vnx Kg©KZ©v
e¨vs‡Ki bvg: ... ... ... ...
e¨vs‡Ki wVKvbv: ... ... ... ...
†dvb bs: ... ... ... ...