jif{ %, c+s #

r}q @)&), March 2014

cWoIfsf] dGtJo

lk|o ldqx?,
>Ln+sfsf] sf]nDaf]df @) b]lv @@ hgj/L
@)!$ ;Dd cfof]lht ;fkmf cGtu{tsf af]8,{
6f:s kmf];{ tyf P;]DAnL / sldl6 a}7sdf
d]/f] g]t[Tjdf k|ltlglw d08nn] ;xeflutf
hgfpg] cj;/ k|fKt u/]sf] lyof] . k|ltlglw
d08nn] IFAC sf] n]vf ;DaGwL Jofj;flos
;+u7g (Professional Accounting Organizations- PAOs)x?sf]
ljsf; ;DaGwL sfo{zfnf uf]i7Ldf ;d]t efu lng] cj;/ kfPsf]
lyof] . cGt/f{li6o n]vf tyf n]vfk/LIf0f dfgsf] :jLsfo{tf,
sfof{Gjog, jsfnt, ;/f]sf/jfnfx?sf] ;xeflutfsf] ;Gb{edf
c;n k|rng, ;kmntfsf sf/s / Ifdtf ljsf;sf r'gf}ltnfO{
Ps ;fj{hlgs gLltsf] ?kdf :yflkt ug{ PAO sf] e"ldsf af/]df
tLg ;d" x df uf] n d] r 5nkmn cfof] h gf ul/Psf] lyof] .
Kfls:tfgsf] s/fFrLdf (!! Dffr{ @)!$ ;Dd ;+rflnt SAFA
Board, tyf Committee Meeting x? / CFO Conference df
d]/f] g]t[Tjsf] csf]{ k|ltlglw d08nn] efu lnPsf] lyof] . To;sf]
nuQ} @#@% dfr{ @)!$ df lkmlnlkG;sf] dlgnfdf cfof]lht
lkmlnlkG; O{lG:6Ro'6 ckm ;l6{kmfO{8 klAns PsfpG6]G6\; (PICPA)
/ PlzofnL ljsf; a}s
+ sf] ;+oQ' m cfof]hgfdf ;+rflnt sfkf PSFM
a}7s / ADB- CAPA- WB kmf]/d / lkmlnlkG; klAns ;]S6/
/fpG8 6]andf ;+:yfsf] csf]{ k|ltlglw d08nn] efu lnof] .
laleGg a}7sx?df n]vf tyf laQLo If]qsf laljw kIfx? pk/
cf}krfl/s / cgf}krfl/s a}7sx? tyf cGt/lqmofx? ePsf
lyP . To;sf] cnfjf n]vf tyf n]vfk/LIf0fdfgx?sf] k|of]u,
n]vfk/LIf0fsf] u'0f:t/Lotf sfod /fVg PAOs x?n] ;fdgf ug'{
kl//x]sf] r'gf}ltsf ljifodf s'/fsfgL ePsf] lyof] . n]vfJoj;fosf]
dof{bfnfO{ sfod /fVg PAOs x?n] cfkm\gf] lgodgsf/L
sfo{x?nfO{ ;zQm ?kdf p7fOPsf] kfOof] . o;af/]df IFAC,
CAPA, SAFA n] ;dfwfgsf pkfox? Vff]Hg] sfo{ ul//x]sf
5g\ . To:t} s]xL d'n'sdf PAOs n] n]vfJoj;fosf] cfwf/e"t
l;4fGt :yflkt ug{ / tL ;+:yfx?sf] :yfkgfsf] p2]Zo k|flKtsf
nflu lgodg k|0ffnLnfO{ ;'b[9 ug{ cfjZos u[xsfo{ u/L /x]sf]
a'lemof] .
g]kfn rf6{8{ PsfpG6]G6\; ;+:yfn] lgodgsf/L ;+/rgf cg'?k
;+:yfsf ;b:ox?af6 ;w} cg'zfl;t, kf/bzL{ / ;]jfdf hjfkmb]xL
eO{ g}lts dfGotfsf] k|bz{gsf] ck]Iff /fVb5 . h;af6 n]vfJoj;fo
k|lt ;/f]sf/jfnfx?df cf:yf / hgdfg;df ljZjf; a9fpg
;xof]u k'Ub5 . xfdLn] ;+:yfsf] P]g tyf lgodnfO{ kN6fpg] xf]
eg] ;+:yfsf] lgodgsf/L ljlw af/]df Joj:yf 5 t/ lgodgsf/L
k|fjwfgsf] nfu' ug]{ ;Gbe{df at{dfg sfg'gL Joj:yf lalw /
sfof{Gjog kIfsf] kg/fjnf]sg u/L ;'b[9 ug'{ kg]{ b]lvG5 . o;
l;nl;nfdf km]ac
|' /L @)!$ df k"j{ cWoIfx? / jl/i7 ;b:ox?sf]
;xeflutfdf Law Enforcement Committee sf] :yfkgf ul/Psf]
5 . ;ldltn] ;b:ox?sf] cfrf/, Jofj;flostf / lgodgsf/L

;+:yfsf] !& cf}+ aflif{spT;j sfo{qmd ;DkGg

dfggLo cy{dGqL z+s/ k|;fb sf]O/{ fnf sfo{qmddf Lk k|Hjng ug'x{ b' } .
!& df3 @)&) df cfkm\gf] :yfkgfsf] !& cf}+ aflif{s pT;j ;f]N6L
qmfpg Knfhf xf]6ndf eJotfsf ;fy dgfO{of] . k|d'v cltly
dfggLo cy{dGqL >L z+s/ k|;fb sf]O/fnfn] Lk k|Hjng u/L
sfo{qmdsf] z'ef/De ePsf] lyof] . ;f] sfo{qmddf cltlyx?
lwtf]kqaf]8s
{ f cWoIf >L afa'/fd >]i7, aLdf l;ldltsf cWoIf k|f=
8f= kmQ axfb'/ s]=;L, pkdxfn]vf k/LIfs >L hgs /fh uf}td
tyf g]kfn /fi6 a}+ssf 8]k'6L ueg{/ l;P= dxf k|;fb clwsf/L
/xg' ePsf] lyof] .
sfo{qmddf ;+:yfsf cWoIf l;P= dx]z s'df/ u'/fufO{n] k|d'v
cltly tyf cltlyx?nfO{ k'iku'R5f / Jofr k|bfg u/L sfo{qmddf
:jfut ug'{ ePsf] lyof] .
sfo{qmddf ;+:yfsf cWoIfn] ;+:yfsf] @)^(&) jflif{s k|ltj]bg
k|:t't ug'{sf ;fy} efjL sfo{ of]hgf k|:t't ug'{ ePsf] lyof] .
cfkm\gf] dGtJosf] qmddf cWoIfn] Jofj;flos n]vfkfnsx? nfO{
:jR5 n]vfk/LIf0faf6 n]vfJoj;fosf] ljsf; tyf la:tf/df ;xof]u
k'Ug] ePsf]n] ;dfh tyf /fi6n] u/]sf] ck]IffnfO{ d"t{ ?k lbg
;w}+ tTk/ /xg' kg]{ wf/0ff /fVg' eof] o;sf nflu Joj;flos
n]vfkfnsx?n] ;+:yfsf] P]g lgod / hf/L ul/Psf cfrf/
;+lxtfsf ;fy} cGo lgb]{zgx?nfO{ kfngf u/L cfkm\gf] ul/df,
d"No tyf dfGotfnfO{ sfod /fVg ;d]t cg'/f]w ug'{ ePsf]
lyof] . pxfFn] ;+:yfsf ;/f]sf/jfnf ;+:yfx?, ;b:ox?, laBfyL{x?

dfggLo cy{dGqL z+s/ k|;fb sf]O/{ fnf tyf ;+:yfsf kbflwsf/Lsf

;fy ;+:yfsf pTs[i6 ljBfyL{x? .

ljifox? Aff/]df lgodg ;DaGwL ljlw k|lqmof af/]df cWoog u/L

/x]sf] 5 . o; k|of;nfO{ ;kmn kfg{ ;+:yf PSnf]sf] k|of; kof{Kt
gx'g] ePsfn] o;df ;+:yfsf ;b:ox?sf] e"ldsf dxTjk"0f{ 5 .
cfjZos k/]sf] v08df ;fs{ /fi6sf pTs[i6 n]vfJoj;foL
;+:yfx?;+u k|fljlws ;xof]u ;d]t lnOg]]5 .
n]vfJoj;fo h:tf] dof{lbt tyf ;Ddfg hgs k]zfnfO{ cem
dof{lbt tyf Jofj;flos agfpg ;w}+ k|ltj4 /x]sf] / ;+:yfsf
;b:ox?af6 o:tf k|of;x?df ;w} ;sf/fTds ;xof]u k|fKt x'b+ }
cfPsf] 5 t/ klg ;+:yfsf s]xL n]vfJofj;foL ;b:ox?sf]
;fdfGo q'6Lx? / tyfslyt cfrf/sf] s'/fnfO{ lnP/ ;do
;dodf ;b:ox?nfO{ nufOPsf nfG5fgfx? b'ef{Uo k"0f{ /x]sf]
;fy} ;+:yf / ;Dk"0f{ ;b:osf nflu lrGtfsf] ljifo /x]sf] 5 .
;/f]sf/jfnfx?n] ;+:yfsf ;b:ox?af6 /fv]sf] ck]Iffsf] cGt/n]
o:tf] clk|o cj:yfsf] ;[hgf ePsf] xf] eGg] ;+:yfn] dxz'; u/]sf]
5 . xfd|f] ljrf/df n]vfk/LIf0fdfg / lgodgsf/L cfjZostfn]
n]vfk/LIfssf] af/]df tf]lsPsf] e"ldsf / ;/f]sf/jfnfx?sf]
n]vfk/LIf0fsf] e"ldsf af/]df a'emfOsf] km/saf6 of] l:ylt b]lvPsf]
eGg] ;+:yfnfO{ nfu]sf] 5 . ;/f]sf/jfnfx?n] n]vfk/LIf0faf6
lgsfosf] cfly{s sf/f]jf/df kf/blz{tf / hjfkm b]lxtfsf] af/]df
k"0f{ cfZj:ttf / k|Tofe"ltsf] ck]Iff /fv]sf] kfO{G5 tyfkL of] cfd
ck]Iffdf b]lvPsf] cGt/sf] k|d'v sf/0f xf]Og .
xfn ;+:yf lgodgsf/L ;+oqsf] sfof{Gjog / k|rngnfO{ alnof]
agfpg] To;nfO{ k'gjf{njf]sg ug'{ kb{5 eGg] nfu]sf] 5 . xfdLn]
laleGg lgodgsf/L lgsfox?;+u 5nkmn tyf k/dfz{ u/L tL
lgsfox?n] ;+:yf tyf ;+:yfsf ;b:o;+u u/]sf] ck]Iffsf] af/]df
hfgsf/L lnO{ n]vfJoj;fodf ;+:yfsf] e"ldsf hfgsf/L u/fO{
;/f]sf/jfnfx? jLr ;+:yf k|lt /x]sf] gsf/fTds wf/0ff x6fpg
;xsfo{ ug]{ of]hgf agfPsf 5f}+ . o:tf] ;+o'Qm k|of;af6 ;+:yf
tyf ;+:yfsf ;b:ox?;+u n]vfJoj;fodf /x]sf] ;/f]sf/jfnfx?sf]
u'gf;f] ;dfKt x'g] cfzf d}n] lnPsf] 5' .
d ;+:yfsf ;b:ox?nfO{ /fi6sf] sfg'g tyf n]vf k/LIf0fdfgsf]

kl/lw leq /xL ;]jfu|fxL x?nfO{ :t/Lo n]vfk/LIf0f ;]jf k|bfg u/L
lgsfox?sf] cfjZostf k"/f ug{ Wofgfsif{0f u/fpg rfxG5' .
@)!$)!% sf] nflu ;+:yfsf] k|d'v Ph]08f IFRS Convergence
xf] . h;sf nflu IFRS sfof{Gjogdf ;/f]sf/jfnfx?, k|of]ustf{
/ n]vfJoj;foLx?sf] ;xof]u dxTjk"0f{ / cToGt h?/L 5 . o;
;Gbe{df ;xh ;+qmd0fsf] nflu ;+:yf / ;/f]sf/jfnfx?af6 eP
u/]sf tof/L ;DaGwL k|of;x?sf] ;do ;dodf ;+o'Qm ?kdf
;dLIff x'g' kb{5 .
n]vfJoj;foL ;+u7gf/f cfof]hgf x'g] cGt/f{li6o tyf If]qLo
:t/sf laleGg a}7s, ;]ldgf/, sfo{zfnf uf]i7Ldf ljZj a}+s,
PlzofnL ljsf; a}+s / cGo bftfx?sf] lgoldt ;xeflutfn]
laQLo If]qdf n]vfJoj;fo, n]vf ;DaGwL ;+u7gsf] e"ldsfnfO{
:jLsf/ u/]sf] tkm{ O+lut ub{5 .
IFAC n] n]vfJofj;foLx?nfO{ tLg jif{df !@) qm]l86 cfj/ cgj/t
Joj;flos lzIff ;DaGwL tflnd lbOg' kg] { ;' e mfPsf] 5 .
If]qLo tyf cGt/f{li6o n]vfJoj;foL ;+:yfx?n] hf/L u/]sf]
3f]if0ffx? b[li6ut u/L df}hb' f n]vfJoj;foLsf] kf7\oqmddf ;+;f]wg
ug{ ;fkmfn] l;kmfl/; u/]sf] 5 . cGt/f{li6o, If]qLo, / /fli6o
;+3 ;+u7gx?n] rfn]sf] pko'{Qm kfOnfx?sf] clGtd p2]Zo
n]vfJoj;fosf] u'0f:t/ / OdfGbfl/tf clea[l4 ug]{ tkm{ lgb]l{ zt
5g\ . pko'{Qm Joxf]/fnfO{ ljrf/ u/L n]vfk/LIf0fsf] u'0f:t/
clea[l4sf] ;jfndf o;nfO{ kL8fbfoL ?kdf glng x'g ;j}
;b:ox?nfO{ ljgd| cg'/f]w ub{5' .
cGtdf, ;j} ;b:ox? tyf ;/f]sf/jfnfx?nfO{ gj aif{ @)&!
;fnsf] xflb{ s d+ u ndo z' e sfdgf JoQm ug{ rfxG5' .

laBfyL{x? / sd{rf/Lx?nfO{ ejg lgdf0f{df cfly{s ;xof]u

k'ofpg' ePsf]df wGojfb lbg' ePsf] lyof] .
sfo{qmddf k|d'v cltlyn] ;+:yfsf aif{sf pTs[i6 sd{rf/Lx?
>LdtL clgtf e08f/L tyf >L lzj e/fO{nfO{ gub tyf k|df0fkq
/ pTs[i6 laBfyL{x?nfO{ kbs tyf k|df0fkq k|bfg ug'{ eof] .
;f]xL cj;/df ;+:yfsf] aflif{sf]T;jsf] pknIodf g]kfn /fli6o
sd{rf/L ;+u7g, g]kfn rf6{8{ PsfpG6]G6\; ;+:yfn] cfof]hgf
u/]sf] v]ns'b k|ltof]lutfsf lahoLx?nfO{ k'/:sf/ lat/0f ug'{
ePsf] lyof] .
sfo{qmdsf cltly lwtf]kq af]8s
{ f cWoIfn] ;+:yf tyf af]8{ aLrsf]
;DaGwsf af/]df k|sfz kfg'{ePsf] lyof] . ;fy} pxfFn] lwtf]kqdf
;"rLs[t sDkgLx?sf] n]vfk/LIf0fdf ;+:yfsf] dxTjk"0f{ e"ldsf
/xg] wf/0ff /fVg' ePsf] lyof] .
To:t}, cltlys} af]Ng] qmddf jLdf ;ldltsf cWoIfn] ;+:yf tyf
;ldltsf] ;DaGwsf af/]df k|sfz kfg'{sf ;fy} ;+:yfn] u/]sf]
k|ultsf] k|z+;f ug'{ ePsf] lyof] .
To;}u/L, csf{ cltly pkdxfn]vf k/LIfsn] ;/sf/L n]vfk/LIf0f
/ :jtGq n]vfk/LIf0fsf] dWod laGb'nfO{ Wofgdf /fvL wg, k|]d
tyf ;b\efjdf eGbf Joj;flos ;]jf k|bfg ug]{ tkm{ Wofgfsif{0f
u/fpg' x'Fb} gLlt;+ut ?kdf u/]sf] n]vfk/LIf0fn] ljZj;gLotf
a9\g uO{ nufgL k|a4{g x'g ;Sg] s'/fdf ;d]t hf]8 lbg' ePsf]
lyof] .
sfo{qmdsf cltly 8]k'6L ueg{/n] ;+:yfsf] lasf;, u'0f:t/Lo

lzIff, nugzLn >f]t JolQm nufot hf/L dfgx? ;dod} nfu'

ug'{ kg]{ s'/fdf hf]8 lbg' ePsf] lyof] . b]zsf] cfly{s lasf;,
/fh:j ;+sng / cfly{s Joj:yfkgdf ;+:yfsf] e"ldsfsf af/]df
;d]t k|sfz kfg'e{ Psf] lyof] . g]kfn /fi6 a}s
+ ;+:yfnfO{ cfjZostf
cg'?k ;xof]u ug{ ;b}j tTk/ /x]sf] k|ltj4tf JoQm ug'{ ePsf]
lyof] .
sfo{qmddf k|dv
' cltlyn] ;+:yfsf] pknlJwsf] k|z;
+ f ug's
{ f ;fy}
;+:yfdf b]lvPsf q'6Lx? tkm{ ;d]t Wogfsif{0f u/fpg' ePsf]
lyof] . jxfFn] ;/sf/sf] tkm{af6 ;xsfo{sf] cfwf/df ;xof]u ug]{
wf/0ff /fVg' ePsf] lyof] . k|d'v cltlyn] s]xL xb;Dd ePklg
;+:yf b]z leq} rf6{8{ PsfpG6]G6 pTkfbg u/L ljb]zL d'b|f
knfogtfnfO{ /f]sL / ljZj kl/j]zdf g]kfnnfO{ lrgfpg ;s]sf]df
;+:yfnfO{ wGojfb lbg' ePsf] lyof] . cGtdf pxfFn] ejg lgdf{0f
k"/f ug{ cfly{s ;xof]u ug{ ;/sf/ tTk/ /x]sf] wf/0ff /fVg'
ePsf] lyof] .
;+:yfsf cWoIfn] k|dv
' cltly tyf cltlyx?nfO{ ;+:yfsf] tkm{af6
;b\efjsf] lrgf] k|bfg ug'{ ePsf] lyof] .
sfo{qmdsf] ;dfkg ug]{ qmddf ;+:yfsf pkfWoIf l;P= g/]Gb|
e/fO{n] ;/sf/L lgsfoaf6 o; lgodgsf/L lgsfo dfly ePsf]
x:tIf]ksf] ;/sf/ ;dIf Wofgfsif{0f u/fpg'sf ;fy} ;/sf/L P]g
lgod lgdf{0fdf ;+:yf cfjZostfsf ;DaGwdf ;d]t k|sfz kfg'{
ePsf] lyof] . cGtdf pxfFn] sfo{qmddf pkl:yt eO{ sfo{qmdsf]
zf]ef a9fpg] k|dv
' cltly, cltly, k"j{ cWoIfx?, kl/ifb ;b:ox?,
sd{rf/Lx? nufot ;a}df wGojfb 1fkg ug'{ePsf] lyof] .

l;P= dx]zs'df/ u'/fufO+{

cWoIf

g]kfn rf^{*{ PsfpG^]G^\; ;+:yfsf] va/kq

Merger and Acquisition of Banking &

Insurance Sector ;DaGwL cGt/f{li6o ;]ldgf/

cGt/f{li6o ;]ldgf/sf] Ps b[io

;+:yfn] !& df3 @)&) df cfkm\gf] :yfkgfsf] !&cf}+ aflif{s pT;jsf]
cj;/df Merger and Acquisition of Banking & Insurance
Sector ;DaGwL Ps cGt/f{li6o ;Dd]ngsf] cfof]hgf uof] .
g]kfndf a}ls+ tyf jLdf If]qdf Merger tyf Acquisition ljifo
lgs} hNbf] aNbf] ?kdf cl3 cfPsf]n] ;+:yfn] o;nfO{ k|d'vtf
lbO{ sGkm/]G;sf] cfof]hgf u/]sf] xf] . sfo{qmddf g]kfn nufotsf
kfls:tfg / >Ln+sfsf a}ls+ tyf jLdf If]qsf la1x?n] a}ls+
tyf jLdf If]qdf Merger tyf Acquisition sf] cfjZostf tyf
pkb] o tfsf af/] s f sfo{ k qx? k| : t' t u/] s f lyP .
sfo{qmdsf z'?cft ;+:yfsf cWoIf l;P= dx]z s'df/ u'/fufO{sf]
:jfut dGtJoaf6 ug'{ ePsf]] lyof] .
;]ldgf/ tLg ;qdf ;+rfng ePsf] lyof] . g]kfn /fi6 a}+ssf
8]k6' L ueg{/ l;P= dxf k|;fb clwsf/Ln] ;]ldgf/sf] k|yd ;qsf]
cWoIftf ug'e{ Psf] lyof] eg] CEO/ Director, National Development
PLC, >Ln+sfsf >L Rajendra Theagarajah n] Merger and
Acquisition of Banking & Insurance Sector" ;DaGwL sfo{kq
k|:t't ug'{ ePsf] lyof] .
jLdf ;ldltsf cWoIf k|f=8f= kmQ axfb'/ s]=;L n] cWoIftf ug'e{ Psf]
bf]>f] ;qdf ;+:yfsf e"tk"j{ cWoIf Pj+ Unf]jn cfO{=Pd=O{ a}+ssf
k|dv
' sfo{sf/L clws[t l;P= /Tg /fh ah|frfo{ tyf e"tk"j{ cWoIf
l;P= ;'bz{g /fh kf08]n] qmdz "Merger and Acquisition in
Nepalese Perspectives of Banking Sector" / "Merger and
Acquisition in Nepalese Perspectives of Insurance Sector"

;DaGwL sfo{kq k|:t't ug'{ ePsf] lyof] .

To;}u/L, ;fkmfsf k"j{ cWoIf tyf ;+:yfsf k|yd cWoIf l;P=
sf]dn axfb'/ lrqsf/n] ;]ldgf/sf] t]>f] ;qsf] cWoIftf ug'{
ePsf] lyof] . ;f] ;qdf >L Adnan Rizvi, FCA Parterner, KMPG
Taseer Hadi & Co, Pakistan n] "Accounting Standards on
Business Combination: in the Perspective of Merger &
Accquisition" ;DaGwL sfo{ k q k| : t' t ug' { ePsf] lyof] .

;+:yfsf lgat{dfg cWoIf l;P= dw' lj/ kf08]n] sfo{qmddf ;xefuL

;a}nfO{ wGojfb 1fkg ug'{ x'b}+ sfo{qmd ;dfkgsf] 3f]if0ff ug'{
ePsf] lyof] .
sfo{qmddf ;xeflutf hgfpg] ;+:yfsf ;b:ox?nfO{ * ;L=kL=O{=
qm]l86 cfj/ k|bfg ul/Psf] lyof] .

;+:yfsf] e"ldsf ;DaGwdf cGt/lqmof sfo{qmd

;+:yfsf] cw{Goflos tyf cGo e"ldsf af/]df ;/f]sf/jfnf jLr

hfgsf/L u/fpg'kg]{ s'/fsf] dxz'; ub}{ s/Lo/ sfpG;ln
sldl6nfO{ klAns l/n]zgsf] yk lhDd]jf/L lbOP cg'?k klAns
l/n]zg ;DaGwL klxnf] sfo{qmd la/f6gu/ l:yt O{i6g :6f/
xf]6ndf @# df3 @)&)df cfof]hgf ul/of] . ;f] sfo{qmddf
la/f6gu/sf k|zf;lgs, cfly{s, pBf]u tyf afl0fHo If]qsf ;+:yf
k|d'vx?;+u P]g adf]lhd ;+:yfsf] e'ldsf ;DaGwdf cGts[of

sfo{qmd ;DkGg eof] . pQm sfo{qmddf ;+:yfsf] tkm{af6 sl/o/

sfpG;ln sldl6sf cWoIf l;P dw' lj/ kf08] tyf ;b:o
cf/P df] x g ;' a ] b Ln] ;xeflutf hgfpg' ePsf] lyof] .
sfo{qmddf k|d'v cltly dfggLo lhNnf GofowLz z]v/ k|;fb
kf}8]n /xg' ePsf] lyof] eg] ljz]if cltlysf] ?kdf k"j{ If]qsf
gfoj k|x/L dxflgl/Ifs gj/fh l;njfn tyf df]/sf k|d'v
lhNnf clwsf/L u0f]z sfsL{ /xg' ePsf] lyof] . sfo{qmddf
;xfos k|=lh=c, lhNnf k|x/L k|d'v, al/i7 clwjQmfx?, eG;f/
tyf cfGt/Ls /fh:j sfo{nosf k|d'v tyf k|ltlglwx?, cGo
;/sf/L sfof{nosf k|d'vx?, kqsf/x? Pj+ ;+:yfsf] zfvf
;ldltsf ;b:ox?sf] pkl:ylt lyof] .
sfo{qmdsf] ;+of]hg tyf ;+:yfsf] af/]df kl/ifb ;b:o cf/P
df]xg ;'ab] Ln] k|:t't ug'{ ePsf] lyof] . sfo{qmdsf] cWoIftf ug'{
ePsf ;+:yfsf lgjt{dfg cWoIf l;P dw' lj/ kf08]n] ;xefuLx?n]
/fVg' ePsf] lh1f;fx?sf] hjfkm lbg'ePsf] lyof] . ;/f]sf/jfnfx?nfO{
;+:yfsf] e"ldsf af/]df hfgsf/L u/fpg] sfo{qmd cToGt} kmnbfoL
/x]sf] ljZjf; ul/Psf] 5 .
;f]xL lbg laBfyL{, cleefjs / pRr dfljsf k|fWofksx? aLr s/Lo/
sfpG;ln tyf cGtlqmof sfo{qmd ;d]t ;+rfng ul/Psf] lyof] .

lko/ l/Eo" l;:6d l/k|m];/ tflnd

g]kfn rf6{8{ PsfpG6]G6\; ;+:yf cGtu{t /x]sf] lko/ l/Eo" af]8n
{ ]
sf7df8f}d+ f @ kmfNu'0f @)&) df cfwf lbgsf] lko/ l/Eo" l;:6d
;DaGwL l/k|m];/ tflnd ;+rfng uof] .
;+:yfsf rf6{8{ PsfpG6]G6 ;b:o tyf /lhi68{ cl86/ ;b:ox?nfO{
nlIft u/L lko/ l/Eo" l;i6d ;DaGwL Ifdtf clea[l4 ug{ tflnd
;+rfng ul/Psf] lyof] .
Aff]8{sf cWoIf tyf ;+:yfsf e"tk"j{ cWoIf l;P= ;'lg/ s'df/
9'+u]nsf] :jfut dGtJoaf6 sfo{qmdsf] z'?cft ePsf] lyof] .
dGtJos} qmddf cWoIfn] o; tflndsf] ;+lIfKt laj/0f k|:t't ug'{
ePsf] lyof] .
To;}u/L ;+:yfsf cWoIf l;P= dx]z s'df/ u'/fufO{n] sfo{qmddf
n]vf tyf n]vfk/LIf0f Joj;fodf o; k|sf/sf] tflndsf] dxTj
tyf pkb]otfsf] af/]df ;lIf+Kt laj/0f k|:t't ug'{ePsf] lyof] .
tlndnfO{ rf/ k| f ljlws ;qdf laefhg ul/Psf] lyof] .

Tflnd ;q
klxnf]
bf]>f]

k|:t't stf{

l;P= k|bLk s'df/ >]i7

l;P= zlz ;Tofn

ljifo

Peer Review Process

Dcoumentation of
Audit Working Papers
Review Process
Reporting by Reivewer

t]>f]
l;P= ;'lg/ s'df/ 9'+u]n
rf}yf]
l;P= gGb lszf]/ zdf{
af]8{sf ;b:o tyf sfo{qmdsf ;+of]hs l;P= zlz ;Tofnsf]
wGojfb 1fkg kZrft sfo{qmdsf] ;dfkg ePsf] lyof] . sfo{qmddf
@@ hgfsf] ;xeflutf /x]sf] lyof] .

ljBfyL{ ;DaGwL
rf6{8{ PsfpG6]G;L clGtd k/LIffsf] glthf k|sflzt
;+:yfn] l8;]Da/ @)!# df ;+rfng u/]sf] laleGg txsf] rf6{8{
PsfpG6]G;L clGtd k/LIffsf] glthf k|sflzt u/]sf] 5 . k|sflzt
glthf cg';f/ CAP I txsf gofF sf]if{ cGtu{t k/LIffdf ;fd]n
dWo] $$& / k'/fgf] sf]if{ cGtu{tsf !@ k/LIffyL{ CAP II txdf
btf{sf] lgldQ of]Uo ePsf 5g\ . ;f] glthf cg';f/ &@
CAP III txdf btf{sf] lgldQ of]Uo ePsf 5g\ . CAP III tx pQL0f{
!@ k/LIffyL{x? ;+:yfn] lglb{i6 u/]sf] cGo cfjZos k|lqmof k"/f
u/L ;+ : yfsf] ;b:otf k| f Kt ug{ of] U o x' g ] 5g\ .

g]kfn rf^{*{ PsfpG^]G^\; ;+:yfsf] va/kq

rf6{8{ PsfpG6]G6 ;b:otf k/LIffsf] glthf k|sflzt

;+:yfn] l8;]Da/ @)!#df ;+rfng u/]sf] rf6{8{ PsfpG6]G6 ;b:otf
k/LIffsf] glthf k|sflzt u/]sf] 5 . ;+:yfn] dfGotf lbPsf]
lab]zL rf6{8{ PsfpG6]G6\; ;+:yfaf6 rf6{8{ PsfpG6]G;L k/LIff
pQL0f{ u/]sf rf6{8{ PsfpG6]G6x?n] ;+:yfsf] lgod cg';f/ clgjfo{
?kdf ;:yfn] ;+rfng u/]sf] ;b:otf k/LIff pQL0f{ ug'kg]{ k|fjwfg
cg'?k %) hgf k/LIffyL{ ;+:yfsf] ;b:otfsf] lgldQ of]Uo
ePsf 5g\ . hDdf @@# hgfn] cfj]bg kmf/d e/]sf]df laleGg
ljifosf u/L @!@ k/LIffyL{x? ;+:yfsf] lgodfg';f/ k/LIffdf ;fd]n
ePsf lyP . gf]e]Da/ dlxgfdf ;+rfng x'g'kg]{ k/LIff k|flalws
sf/0fj; l8;] D a/ dlxgfdf ;+ r fng ul/Psf] lyof] .

n]vfk|fljlws k/LIff ;DkGg

;+:yfn] !*@! dfr{ @)!$ ;Dd n]vfk|fljlws k/LIff ;DkGg u/]sf]
5 . clGtd k/LIffdf ;fd]n x'g clgjfo{ ?kdf k"j{ k/LIff pQL0f{
ug{' kg]{ ;+:yfsf] k|fjwfg cg';f/ o; k6s ^ hgfn] pQm k/LIff
pQL0f{ u/]sf lyP . dfr{ @)!$ sf] clGtd k/LIffsf] lgldQ !@
hgfn] k/LIff cfj]bg k]z u/]sf] dWo] * hgf k/LIffdf ;fd]n
ePsf lyP . k/LIff ;dfGo tof aif{sf] b'O{ k6s dfr{ tyf
;]K6]Da/df ;+rfng x'g] ub{5 .

laBfyL{ egf{ ;DaGwdf

rf6{8{ PsfpG6]G;L tyf n]vf k|fljlws lzIffsf nflu laBfyL{x?sf]
bflvnf ;+Vofdf ePsf] a[l4n] o; lzIff k|lt cfsif{0f a9b}
uO{/x]sf] ;+s]t u/]sf] 5 . o; cfly{s aif{df ;+:yfdf btf{ eO{
l;P lzIff / n]vf k|fljlws lzIffdf cWoog ug]{ laBfyL{x?sf]
;+Vof lgDg cg';f/ /x]sf] 5 .
cfly{s aif{
CAP I
@)^*^( -@)!))!!_ %^$
@)^(&) -@)!!)!@_ !)#*
@)&)&! -dfr{ @)!$ ;Dd_ #@#

CAP II CAP III AT

%^&
^@%
($)

!)*
@!!
!#$

@#
**
%)

s"n
!@^@
!(^@
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;b:otf au{ a[l4sf] glthf k|sflzt

;+:yfn] h"g @)!# df ;+rflnt ;b:otf au{al[ 4 k/LIffsf] glthf k|sflzt

u/]sf] 5 . lnlvt k/LIff tyf cg'ejsf]] cfwf/df ;+rfng ul/Psf]
k/LIffdf u au{ s f # ;b:o v ju{ d f au{ a [ l 4 x' g ' e Psf] 5 .

s/Lo/ sfpG;ln

;+:yfn] l;P lzIff af/]df hfgsf/L u/fpg] p2]Zon] sf7df8f}+

pkTosf nufot pkTosf aflx/ ;d]t s/Lo/ sfpG;lnsf]
cfof]hgf ub}{ cfPsf] 5 . o; sfo{qmdn] g]kfndf g} l;P
lzIff k9\g rfxg] laBfyL{x?nfO{ ;+:yf ;DaGwL kl/ro, l;P
lzIffsf] dxTj tyf pkb]otf, bflvnf k|lqmofsf] ;fy} pQm
lzIff kZrft k|fKt ug{ ;lsg] ;+efljt /f]huf/Lsf cj;/, tyf
;+:yfsf] ;b:otf ;d]tsf] af/]df :yfgLo txdf g} hfgsf/L
u/fp+b} cfPsf] 5 .

g]kfn rf6{8{ PsfpG6]G6\; ;+:yf / sf7df8f}+

ljZjljBfno jLr k|lzIf0f ;DaGwL ;Demf}tf

g]kfn rf6{8{ PsfpG6]G6\; ;+:yf -cfOSofg_ / sf7df8f}+ ljZjljBfno

:s"n ckm d]gH] d]G6 -KUSOM_ jLr cfOSofgaf6 rf6{8{ PsfpG6]G;L
k/LIff pQL{0f u/]sf rf6{8{ PsfpG6]G6x?nfO{ Joj:yfkg tyf
;~rf/ ;Lk ;DaGwL k|lzIf0f k|bfg ug{ ldlt ^r}q @)&)df
;Demf}tf kqdf x:tfIf/ ePsf] 5 .
KUSOM n] ;+rfng ug]{ k|lzIf0f sfo{qmdsf] ICAN n] u'0f:t/
;dLIff (Quality Review) ug]{5 .

;b:o ;DaGwL
cgj/t Jofj;flos lzIff

;+:yfn] cfly{s aif{ @)&!&@sf] lgldQ k]zfut k|df0fkq k|fKt ;b:ox?sf]

Ifdtf clea[l4sf] lgldQ clgjfo{ cgj/t Joj;flos lzIff ;DaGwL
tflnd b]zsf laleGg efudf ;+rfng eO/x]sf] 5. ;fdfGotof tLg lbg
;Dd ;+rfng x'g] sfo{qmddf n]vf, n]vfk/LIf0f, s/ tyf cGo n]vfJoj;fo
;+u ;DalGwt laifox? ;dflji6 ul/b} cfPsf] 5 .

;b:otf, k]zfut k|df0fkq tyf n]vfJoj;foL ;+:yf

! >fj0f @)&) b]lv @)&) r}t !* ;Dd ;+:yfsf] ;b:otf,

k]zfut k|df0fkq tyf n]vfJoj;foL ;+:yf tyf gjLs/0fsf] l:ylt
lgDg adf]lhd /x]sf] 5 .
;b:otf
s"n gjLs/0f
l;PPkml;P &!$
%)!
cf/P= aL
##&$ @)(%
cf/P= ;L
!^!) (@!
cf/P= 8L
@@(@ !#$*
s"n ;b:o &(() $*^%

;b:o

k]zfut
s"n
%**
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!$&%
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&@(!

k|df0fkq n]vfJoj;foL ;+:yf

gjLs/0f s"n gjLs/0f
@%*
$(#
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!(&& !#!!

cGt/f{li6o ;xeflutf
SAFA Committee, SAFA Board, Task Force
and Assembly Meeting, Srilanka
>Ln+sfsf] sf]nDaf]df @) b]lv @@ hgj/L @)!$ ;Dd ;+rflnt
SAFA Board, Committee / Assembly Meetingdf ;+:yfsf
cWoIf l;P= dx]z s'df/ u'/fufO{sf] g]t[Tjdf $ ;b:oLo 6f]lnn]
;xeflutf hgfof] . k|ltlglw d08nsf cGo ;b:ox?df pkfWoIf
l;P= g/]Gb| e/fO{, kfif{b cf/P= df]xg s'df/ ;'j]bL / k|fljlws
lgb] { z s l;P= k/dfgGb clwsf/L /xg' ePsf] lyof] .
4SAFA Committee Meeting

>Ln+sfsf] sf]nDaf]df @) / @! hgj/L @)!$ df laleGg sldl6

a}7sx? ;DkGg eof] h;df ;+:yfsf] k|ltlglw d08nn] ;xeflutf
hgfPsf] lyof] .
ITAG Committee Meeting df sf7df8f}+df ;DkGg ;fkmf aL=kL=P
sGkm/]G;df d"Nofgdf b]lvPsf] laljwtfsf ;DaGwdf, Committee
on Acounting and Auditing Standards a}7sdf IFRS nfu' u/L
Ps?ktf sfod ug]{ ;DaGwdf, Small and Medium Practices
Committee a}7sdf Ethical Framework / Quality Assurance
;DaGwL cjwf/0ff kqs? af/]df 5nkmn, Professional Ethics and
Independence Committee a}7sdf cfcfkm\gf] ;+:yfsf] ultljlw
k|:t'tL ul/g'sf ;fy} Limited Liabilities Partnership (LLP) sf] cj:yf
af/]df hfgsf/L, SAFA International Relation Committee a}7sn]
;fs{ ;lrjfno;+usf] ;DaGwnfO{ cem a9fp+b} n}hfg] lg0f{o, Committee
on Education, Training and CPD a}7sn] IAESBn] k|:t't u/]sf] IES
* sf] exposure draft, Jofj;flos Ifdtf, CPD practices / CPE
Credit Hour sf af/]df 5nkmn ;fy} a}7sn] ;b:o /fi6sf] CPD
la1x?sf] tYof cfwf/ (data base) tof/ kfg]{ / ;b:o /fi6n] o;sf]
pkof]u ug{;Sg] Joj:yf ug]{ ;d]t a}7sdf hfgsf/L u/fOof] .
4SAFA Task Force Meeting

o; a}7sdf ;fkmf ;b:o /fi6df aL=kL=P -Best Presented Accounts_

d"Nofg k|lqmof, ;fs{ /fi6df e|i6frf/ lgjf/0f / n]vf Jofj;foLsf
r'gf}lt af/]df 5nkmn ePsf] lyof] . ;fkmf ;b:o /fi6x?df o;
a}7sdf ;fkmf ;b:o /fi6df aL=kL=P= -Best Presented Accounts_
d"Nofg k|lqmof, ;fs{ /fi6df e|i6frf/ lgjf/0f / n]vf Jofj;foLsf
r'gf}lt af/]df 5nkmn ePsf] lyof] . ;fkmf ;b:o /fi6x?df
aL=kL=P d"Nofg k|lqmofdf Ps?ktf sfod ug{ / xfn;Dd ;b:o

g]kfn rf^{*{ PsfpG^]G^\; ;+:yfsf] va/kq

/fi6df ePsf k|ultsf af/]df hfgsf/L lng' a}7ssf] p2]Zo /x]sf]

lyof]. ;fs{ /fi6nfO{ e|i6frf/ d'St agfpg] clek|fon] Task force
sf] sfo{ afF8kmfF8, sfo{ tl/sf / /0flglt agfpg nfUg] ;dosf
af/]df 5nkmn ePsf] lyof] . xfn a+unfb]z, ef/t / kfls:tfg
dfq o;sf ;b:o /x]sf]df cGo ;b:o /fi6nfO{ ;d]t o;df
;dfj]z ug]{ a}7sn] lg0f{o uof] .
To:t} Task Force sf] csf]{ a}7sn] Joj;flos PsfpG6]G6x?sf]
r'gf}ltsf af/]df 5nkmn u/]sf] lyof] . ;b:o /fi6sf rf6{8{
PsfpG6]G6\; ;+:yfx? jLr Ps cfk;df dfGotfsf] ljifodf ;d]t
a}7sdf 5nkmn ePsf] lyof] .

SAFA Board, Committee Meeting and CFO

Conference, Pakistan
Kfls:tfgsf] s/fFrLdf ( b]lv !! Dffr{ @)!$ ;Dd cfof]lht #!cf}+
SAFA Board, tyf Committee Meeting x? / CFO Conference
df ;+:yfsf cWoIf l;P= dx]z s'df/ u'/fufO{sf] g]tT[ jdf % ;b:oLo
6f]lnn] ;xeflutf hgfof] . 6f]lnsf cGo ;b:ox?df pkfWoIf
l;P= g/]Gb| e/fO{, kfif{bx? l;P= cRo"t /fh hf]zL, cf/P= 8f]n
k| ; fb bfxfn / >L ho b] j >] i 7 /xg' ePsf] lyof] .

4SAFA Board Meeting / SAFA Assembly Meeting

Kfls:tfgsf] s/fFrLdf ( / !) dfr{ @)!$ df ljleGg sldl6

a}7sx? ;DkGg eP . SAFA Committee on Government and
Public Sector Enterprises Accounting a}7sdf ;fs{ /fi6x?df
;/sf/L tyf ;fj{hlgs If]qdf k|f]befjL cfwf/ (accrual basis) sf]
at{dfg cj:yfsf] af/]df cWoog kq k|:t't, SAFA Task Force to
Implement BASEL II Report in SAARC Countries a}7sdf BASEL
II Report sf] k|of]u ;DaGwdf xfnsf] l:ylt af/]df sldl6sf cWoIfn]
k|lta]bg k]z, SAFA International Relations Committee a}7sn]
;fs{ ;lrjfno;+usf] ;DaGwnfO{ cf}krfl/s ?kdf cem a9fpFb} n}hfg]
lg0f{o / SAFA Task Force to Review the Existing Committee System
sf] a}7sdf laB'tLo k|0ffln dfkm{t klg a}7s ;+rfng ug],{ sldl6 cWoIf
rog, a} 7 s ul/g' kg] { k6ssf af/] d f 5nkmn ePsf] lyof] .

>Ln+sfsf] sf]nDaf]df @! hgj/L @)!$ df ;fkmf af]8{ a}7s ;DkGg

eof] . af]8{ a}7s @)!$ sf nflu ;fkmfsf cWoIf, pkfWoIf nufot
sfo{sf/L ;lrj / ;xfos ;lrjsf] lgo'QmLsf af/]df s]lGb|t /x]sf]
lyof] . a}7sn] ICAI sf cWoIf Mr. Subodh Kumar Agrawal /
Mr. Arjuna Herath, ICASLsf cWoIfnfO{ qmdzM cWoIf tyf pkfWoIfdf
lgo'Qm u/]sf] lyof] eg] SAFA Assembly a}7sn] @)!$sf nflu
ICAI sf cWoIf / ICASLsf cWoIfnfO{ qmdzM cWoIf tyf pkfWoIfsf]
lgo'QmL ;b/ ug's
{ f ;fy} sfo{sf/L ;lrj / ;xfos ;lrjsf] lgo'QmL
;b/ u/]sf] lyof] . ;+:yfsf cWoIf l;P= dx]z s'df/ u'/fufO{+n]
>Ln+sfdf cfof]lht ICASL sf]] cWoIfsf] kbu|x0f sfo{qmddf ;d]t
efu lng' ePsf] lyof] .
IFAC Professional Accountancy Organization (PAO)
Development Workshop on Realizing the Power of PAOs
@@ hgj/L @)!$ df IFAC n] cfof]hgf tyf CA Sri Lanka n]
;+rfng u/]sf] PAOssf] zlQm ;DalGw sfo{zfnf uf]i7Ldf ;+:yfsf]
k|ltlglwx?n] ;xeflutf hgfpg' eof] . sfo{zfnf uf]i7L cGt/f{li6o
dfkb08sf] k|of]u ;xLt SMOs, PAOs lasf; / Jofj;flos
n]vfk/LIfssf] Ifdtf clea[l4 ljifodf s]lGb|t /x]sf] lyof] . sfo{zfnf
uf]i7Ldf ;fkmf ;b:o /fi6sf ;xefuL k|ltlglwx?nfO{ tLg ;d"xdf
laefhg u/L uf] n d] r 5nkmn cfof] h gf ul/Psf] lyof] .
SAFA ITAG Technical Committee Meeting,
Dhaka, Bangladesh
a+unfb]zsf] 9fsfdf !& / !* km]a|c' /L @)!$ df ;fkmf ITAG Technical
Committee Meeting ;DkGg eof] . o; a}7sn] sf7df8f}+df ;DkGg
ePsf] SAFA BPA Conference Marking Sessiondf BPA Award sf]
lgldQ 5flgPsf laleGg ;+:yfx?sf] l/kf]6{ df dfls{df b]lvPsf laleGgtfsf]
af/]df 5nkmn uof] ;fy} a}7sn] ;a} lawfdf dgf]gog ePsf ;+:yfx?sf]
kmfOgnfOH8 u/]sf] lyof] h;df ;+:yfsf] tkm{af6 k|fljlws lgb]z{ s l;P=
k/dfgGb clwsf/Ln] efu lng' ePsf] lyof] .
Meeting of the SAFA ITAG Committee, Dhaka Bangladesh
a+unfb]zsf] 9fsfdf !( km]ac
'| /L @)!$ df ;fkmf ITAG Committee
Meeting ;DkGg eof] . o; a}7sn] Technical Committeen]
b'Ol{ bg ;Dd u/]sf] 5nkmn tyf nfO{ dfGotf lbg'sf ;fy} SAFA
BPA award sf nflu 5flgPsf lahoL ;+:yfx?sf] clGtd ?k
lbof] . ;+:yfsf] tkm{af6 sldl6 ;b:o P+a k"j{ eWoIf l;P= ;'lg/
s'df/ 9+'u]n / k|fljlws lgb]{zs l;P= k/dfgGb clwsf/Ln] efu
lng' ePsf] lyof].
SAFA Board, Committee Meeting and CFO
Conference, Pakistan
Kfls:tfgsf] s/fFrLdf ( b]lv !! Dffr{ @)!$ ;Dd cfof]lht #!cf}+
SAFA Board, tyf Committee Meeting x? / CFO Conference
df ;+:yfsf cWoIf l;P= dx]z s'df/ u'/fufO{sf] g]tT[ jdf % ;b:oLo
6f]lnn] ;xeflutf hgfof] . 6f]lnsf cGo ;b:ox?df pkfWoIf
l;P= g/]Gb| e/fO{, kfif{bx? l;P= cRo"t /fh hf]zL, cf/P= 8f]n
k| ; fb bfxfn / >L ho b] j >] i 7 /xg' ePsf] lyof] .

4SAFA Committee Meeting

4SAFA Board Meeting

Kfls:tfgsf] s/fFrLdf !) dfr{ @)!$ df ;DkGg SAFA Board

a}7sn] laleGg sldl6x? / Task Force n] k|:t't u/]sf] k|lta]bgsf]
k'g/fjnf]sgsf ;fy} k|:t't k|lta]bg dfyL cfkm\gf]] egfO{ k|:t't
uof] .
4CFO Conference

O{lG;l6Ro"6 ckm rf6{8{ PsfpG6]G6\; ckm Kfls:tfgsf] PAIB sldl6n]

;g\ @)!) b]lv Chief Finance Officer (CFO) x?sf] lgldQ CFO
Conference ;+rfng ub}{ cfPsf] 5 . o;k6s o; sldl6n] 'From
Conformance to Leadership - Evolving Role of CFOs'. ljifodf
sGkm/]G; ;+rfng uof] . sGkm/]G;df Pannel discussion ;d]t
ul/of] . ;Dd]ngdf IFAC n] lgwf{/0f u/]sf] CFO x?sf] e"ldsf /
cl86 kmL sf ;DaGwdf ;d] t 5nkmn ePsf] lyof] .
CAPA PSFM Committee Meeting, Phillipens
lkmlnlkG; O{G;l6Ro"6 ckm ;l6{kmfO{8 klAns PsfpG6]G6\; (PICPA)
/ Plzog ljsf; a}s
+ sf] ;+oQ' m cfof]hgfdf @#@% Dffr{ @)!$ ;Dd
;+rflnt sfkf PSFM a}7s / ADB- CAPA- WB kmf]/d / lkmlnlkG;
klAns ;]S6/ /fpG8 6]andf ;+:yfsf cWoIf l;P= dx]z s'df/
u'/fufO{sf] g]t[Tjdf uPsf] # ;b:oLo 6f]lnn] ;xeflutf hgfof] .
pQm 6f]nLsf cGo ;b:ox?df kfif{bx? qmdz l;P= lht]Gb| s'df/
ld> / >L s[ i 0f k| ; fb b] j sf] 6 f /xg' ePsf] lyof] .
Malaysian Institute of Accountants (MIA) ;+usf] a}7s
dn]l;ofsf] SjfnnfDk"/df @& Dffr{ @)!$ df ePsf] a}7sdf cWoIf
l;P= dx]z s'df/ u'/fufO{sf] g]t[Tjdf uPsf] # ;b:oLo 6f]lnn]
;xeflutf hgfof] . 6f]lnsf cGo ;b:ox?df kfif{b l;P= lht]Gb|
s'df/ ld> / k|fljlws lgb]{zs l;P= k/dfgGb clwsf/L /xg'
ePsf] lyof] . a}7sdf b'O{ ;+:yf jLr cfk;L ;xsfo{sf] cfwf/df
PsfplG6 k|f]km]zgsf] ljsf; / lj:tf/nfO{ k|fyldstfsf ;fy
cufl8 a9fpg' /x]sf] lyof] .

g]kfn rf^{*{ PsfpG^]G^\; ;+:yfsf] va/kq

/Qmbfg sfo{qmd ;DkGg

g]kfn rf6{8{ PsfpG6]G6\; ;+:yf;+u cfj4 g]kfn /fli6o sd{rf/L

;+u7g / g]kfn rf6{8{ PsfpG6]G6\; laBfyL{ ;+u7g -Pgsf;f_sf]
;+o'Qm cfof]hgfdf # df3 @)&) df ;+:yfsf] k|f0fdf /Qmbfg
sfo{qmd ;DkGg eof] . g]kfn /]8qm; ;f];fO6L, /Qm ;~rf/ ;]jf
s]Gb|sf] ;xsfo{df cfof]lht pQm sfo{qmddf *& hgfn] /Qmbfg
u/]sf lyP. g]kfn /]8qm; ;f];fO6L, /Qm ;~rf/ ;]jf s]Gb|sf]
;xsfo{df g]kfn /fli6o sd{rf/L ;+u7g, g]kfn rf6{8{ PsfpG6]G6\;
;+:yf-lgof]g_ tyf g]kfn rf6{8{ PsfpG6]G6\; laBfyL{ ;+u7g
-Pgsf;f_ sf] ;+o'Qm cfof]hgfdf laut s]xL jif{ b]lv /Qmbfg
sfo{qmd ;+rfng x'Fb}+ cfO{/x]sf] 5 .

g]kfn rf6{8{ PsfpG6]G6\; ;+:yfsf] ;"rgf

o; ;+:yfsf] sfo{sfl/0fL ;ldltsf] ldlt @)&) cflZjg !

ut] a;]sf] a}7ssf] lg0f{ofg';f/ ljb]zdf /x]sf ;b:ox?sf]
k]zfut k|df0fkq gjLs/0fsf ;DaGwdf b]xfo adf]lhd x'g]
Joxf]/f ;DalGwt ;a}nfO{ hfgsf/L u/fOG5 .
s= s'g} ;b:osf] 7]ufgf ;+:yfsf] clen]v cg';f/ ljb]zdf /x]sf]
5 eg] tL ;b:ox?sf] k]zfut k|df0fkq gjLs/0f ul/g] 5}g .
v= s'g} ;b:osf] 7]ufgf g]kfndf g} /x]sf] / sDtLdf ljut Ps
aif{ b]lv lgh lab]zdf /x+b} cfPsf] elg ;+:yfnfO{ cf}krfl/s
jf cgf}krfl/s ?kdf s'g} klg dfWodaf6 hfgsf/L k|fKt
ePdf tL ;b:ox?sf] k]zfut k|df0fkq gjLs/0f ul/g] 5}g .
t/, -s_ / -v_ df h'g;'s} s'/f n]lvPsf] ePtfklg ;DalGwt
;b:on] cfkm" /x+b} cfPsf] b]zsf] k]zfut k|df0fkq ;lxt
cfkm' ljb]zdf k"0f{sflng ;]jfdf g/x]sf] jf n]vfJoj;fo afx]s
cGo k]zf Joj;fodf ;+nUg g/x]sf] / cfkm\gf] 3f]if0ff eGbf
km/s k|dfl0ft ePdf cg'zf;g sf/jfxLsf] nflu tof/ 5' elg
3f]if0ff u/]df lghsf] k]zfut k|df0fkq gjLs/0f ul/g]5 .

g] k fn rf6{ 8 { PsfpG6] G 6\ ; ;+ : yf

lgodfjnL @)^! df ePsf] ;+zf]wg af/] ;"rgf

g]kfn rf6{8{ PsfpG6]G6\; lgodfjnL @)^! df -g]kfn ;/sf/4f/f

ldlt @)&)!)@$ ut]df :jLs[t_ ljleGg ;+zf]wgx? ePsf
5g\ . To; dWo] lgod %# df lgDgfg';f/ ;+;f]wg ePsf]
;DalGwt ;a}sf] hfgsf/Lsf] nflu of] ;"rgf k|sflzt ul/Psf]
5 .
k]zfut k|df0fkq k|fKt lgDgfg";f/ auL{s[t ;b:on] g]kfn
rf6{8{ PsfpG6]G6\; -klxnf] ;+;f]wg_ lgodfjnL @)&) sf]
lgod %# adf]lhd kl/ifbn] tf]ss
] f] cfrf/ ;+lxtfsf] clwgdf
/xL lgDgfg';f/ /sdsf] xb;Dd n]vk/LIf0f ug{ ;Sg]5 .
!= s au{sf] k]zfut k|df0fkq k|fKt ;b:on] hlt;'s} /sd klg .
@= v au{sf] k]zfut k|df0fkq k|fKt ;b:on] ^)-;f7L_ s/f]8 ?k}of;Dd .
#= u au{sf] k]zfut k|df0fkq k|fKt ;b:on] !% -kGw|_s/f]8 ?k}of;Dd .
$= 3 au{sf] k]zfut k|df0fkq k|fKt ;b:on] @-b'O{_ s/f]8 ?k}of;Dd .
:ki6Ls/0fM /sd eGgfn] jf;nftdf pNn]v ePsf] hfoh]yf
jf bfloTjsf] /sd ;Demg' k5{ / ;f] zAbn] jf;nft tof/
gug]{ ;+:yfsf] xsdf gfkmf gf]S;fg jf cfDbfgL jf vr{sf] s'n
c+sdf pNn]lvt /sd ;d]tnfO{ hgfpg]5 .

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)

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