ICAN

jif{ 3, c+s 2
d+l;/ 2068, December 2011

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

;b:o dxfg'efjx?,
o; ;+:yfn], g]kfndf n]vfJoj;fosf]
ljsf; ug],{ lgodg ug],{ n]vfJoj;foLsf]
pQ/bfloTj, ;fdflhs dfGotf tyf
ljZjf; clea[l4 ug],{ n]v
] fJoj;fonfO{
dof{lbt / ljZjfl;nf] agfpg cGt/f{li6o
k|rng cg';f/ Ifdtf clea[l4 u/fpg]
h:tf uxg lhDd]jf/LnfO{ lgjf{x ub}{
cfO/x]sf] 5 . xfn} g]kfn ;/sf/ :yfgLo ljsf; dGqfnosf]
;xsfo{df ufpF ljsf; ;ldlt / gu/kflnsfsf] n]vfk/LIf0f
lgb]{lzsf k|sflzt u/]sf] 5 . h;sf] k|sfzgn] Psflt/
n]vfk/LIf0fsf] u'0f:t/ a[l4 x'g5
] eg] csf]l{ t/ :yfgLo lgsfosf]
n]vfk/LIf0f sfo{df ;+nUg /x]sf ;b:ox?nfO{ n]vfk/LIf0f sfo{
;xh ?kdf ;DkGg ug{ ;xof]u k'Ug'sf] ;fy} o; If]qsf]
n]vfk/LIf0fdf Ps?ktf cfpg]5 . x'gt hj;Dd n]vfkfng /fd|f]
x'b+ g} tj;Dd n]vfk/LIf0fsf] u'0f:t/ /fd|f] x'g ;Sb}g . t} klg
o; k|sfzgn] :yfgLo lgsfosf] n]vfk/LIf0f sfo{sf] nflu
sf]if]9'f ;fljt x'g] s'/fdf d}n] ljZjf; lnPsf] 5' . o;
;xsfo{sf] nflu d ;+:yfsf] tkm{af6 :yfgLo ljsf; dGqfnonfO{
xflb{s wGojfb lbg rfxG5' .
P]gn] lglb{i6 ul/lbPsf] p2]Zo k|flKt ug'{ ;+:yfsf] k|dv
' st{Jo
x'g] x'gfn] ;f]xL p2]Zo k|flKtsf nflu d]/f] sfo{sfndf ;+:yfn]
xfn;Dd u/]sf / d]/f] afFsL sfo{sfn leq ul/g] sfo{qmdx?
lgDg adf]lhd /x]sf 5g\ .
;b:ox?sf] Joj;flos Ifdtf clea[l Pj+ cfr/0f tkm{
cgj/t Joj;flos lzIff sfo{qmdnfO{ k|efjsf/L ?kdf
;+rfng ul/g] 5 .
cgj/t Joj;flos lzIff sfo{qmdnfO{ a9L k|efjsf/L agfpg
ljifo j:t'x?nfO{ kl/dfh{gsf ;fy k|:t't ul/g'sf] ;fy}
o; cfly{s jif{df tLg lbgsf] tflndnfO{ @) qm]l86 cfj/
;L=kL=O{= k|bfg ul/g] ul/Psf] 5 .
@)^* kf}if d;fGt ;Dd ;do ;Ldf tf]sL jfl0fHo ljifodf
:gfts tx pQL0f{ ug]{ 3 ju{sf ;b:ox?nfO{ u ju{df
ju{j[l4 ug]{ lgodfg';f/ xfn ;Dd !$ hgfnfO{ :jt: ju{j[l4
ul/Psf] 5 eg] ;f] cjlw leq lgj]bg lbg]sf] lgodfg';f/
ju{j[l4 ul/g]5 .
;+:yfn] a}s
+ x?sf] n]vfk/LIf0fdf b]lvPsf] hf]lvdnfO{ b[i6Lut
u/L a}s
+ sf zfvfx?sf] :jtGq n]vfk/LIf0f ug'{ kg]{ cfjZostf
b]v]sf] / ;f]xL cg'?k g]kfn /fi6 a}+sdf 8]k'6L ue{g/sf]
pkl:ytLdf g]kfn a}s
+ ;{ P;f]l;P;g;+u 5nkmnsf] sfo{qmd
cfof]hgf ePsf] / pQm ;+3sf] wf/0ff k|lt pT;fxhgs
k[i7 @ df qmdz====

sfo{zfnf uf]i7L tyf cGt/lqmof sfo{qmd

(Workshop and Interaction Program)

n]vfdfg ;DaGwL sfof{zfnf uf]i7L ;DkGg

(Workshop on Nepal Accounting Standard)

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

\ ;+:yfn] ldlt @)^*)*@^ ut] xf]6n
8]n cGgk"0f{df Ps lbg] sfo{zfnf uf]i7Lsf] cfof]hgf uof] .

n]vfdfg ;DaGwL sfo{zfnf uf]i7Lsf] Ps emns .

g]kfn PsfplG6 :6fG88{ ;DaGwL ePsf] pQm sfo{zfnf uf]i7Lsf]

;'ef/De ;+:yfsf cWoIf l;P= ;'bz{g/fh kf08]n] ug'{ePsf]
lyof] . tLg ;qdf ;+rflnt pQm uf]i7Lsf] k|yd ;qdf ;+:yfsf
kfif{b l;P= g/]Gb| e/fO{n] NAS !#M sG;6S;g sG6ofS6
(Construction Contract) sf af/]df k|:t'lts/0f ug'e
{ Psf] lyof]
eg] bf];|f] ;qdf g]kfn PsfplG6 :6fG88{ af]8{sf cWoIf l;P=
k|lbks'df/ >]i7n] NAS &M /]eG] o" (Revenue) sf af/]df k|:t'lts/0f
ug'e{ Psf] lyof] . To:t} t];f| ] ;qdf l;P= hulbz e/fO{n] NAS
%M Event after the Balance Sheet Date tyf NAS *M Borrowing
Cost sf af/]df k|:t'lts/0f ug'{ePsf] lyof] . cGtdf Pannel
Discussion df ;+:yfsf cWoIf l;P= ;'bz{g/fh kf08] / pkfWoIf
l;P= dw' lj/ kf08]n] ;xefuLx?sf] ljljw k|Zgsf] hjfkm lb+b}
sfo{qmdsf] ;dfkg ug'{ ePsf] lyof] . sfo{qmddf IFRS nfu'
ePkl5 To;n] kfg] { c;/sf af/] d f ;d] t 5nkmn ePsf]
lyof] . Case Studies ;d]t ;dfj]z ul/Psf] k|:t'tLs/0fn] ubf{
sfo{qmd lgs} g} k|efjsf/L ePsf] ;xefuLx?n] atfPsf
lyP . ;f] sfo{qmddf ;xefuL x'g] ;+:yfsf ;b:ox?nfO{ ^
;L=kL=O{= qm]l86 cfj/ k|bfg ul/Psf] lyof] . sfo{qmddf &%
hgf ljleGg If]qsf dxfg'efjx?sf] ;xeflutf /x]sf] lyof] .

gu/kflnsfsf] Accrual Accounting Manual tyf

uf=lj=;= tyf gu/kflnsfsf] n]vfk/LIf0f
lgb]{lzsf ;DaGwdf
ldlt @)^* )*!% ut] :yfgLo ljsf; dGqfnon] tof/ u/L
o; ;+:yfnfO{ k'g/fjnf]sg ug{ k7fPsf] gu/kflnsfsf] Accrual
Accounting Manual tyf k'g/fjnf]sg tyf hf/L ug{ k7fPsf]
uf=lj=;= tyf gu/kflnsfsf] n]vfk/LIf0f lgb]{lzsfsf] af/]df

k|lts[of k|fKt ePsf] / g]kfn /fi6 a}+sn] rfF8} o; ;DaGwL gLlt

Nofpg] Pa+ a}s
+ x? ;d]t ;sf/fTds ?kdf o;nfO{ nfu' ug{
tTk/ /x]sf 5g\ .
g]kfn rf6{8{ PsfpG6]G6\; ;+:yfsf] !%cf}+ jflif{s pT;jsf]
cj;/df ;+:yfn] pQm lbg g]kfn a}s
+ ;{ P;f]l;P;g;Fu ldn]/

Contemporary Issues on Banking from the Perspective of

Regulators, Auditors and Bankers gfds sGkm/]G;sf] cfof]hgf

ul/g] 5 .

lzIff tyf k/LIff ljefu cGtu{tsf sfo{x? tkm{

lzIff ljefunfO{ cem a9L k|efjsf/L tyf r':t agfpg ICAI
tyf cGo ljb]zL ;+:yfx?;+usf] ;dGjonfO{ cem k|uf9 agfO{
nlug] 5 .
;+:yf;+u cfa4 /x]sf CAP II tyf CAP III txsf ljBfyL{x?nfO{
;"rgf k|ljlw Jojxfl/s tflnd z'? ul/Psf] 5 . To;}u/L
tflnd ;DjlGw k':ts Information Technology Practical
Training Manual k|sfzg u/L ljBfyL{x?nfO{ ljt/0f z'?
ul/;s]sf] 5 .
CAP II, CAP III tyf Accounting Technician sf]if{df cfa4
ePsf ljBfyL{x?nfO{ Information Technology sf] 1fg k|bfg
ug]{ x]t'n] ljlwjt IT Training sf sIff ;~rfng ul/Psf] 5 .
h"g @)!! sf ;a} txsf k|:tfljt pQ/sf] ;+ufnf] lstfaL
?kdf k|sfzgdf NofO{ laqmL ljt/0fdf NofO{sf] 5 .
ljb]zL n]vfJoj;foL ;+:yfaf6 rf6{8{ PsfpG6]G;L sf]if{ k"/f
u/L g]kfn rf6{8{ PsfpG6]G6\; ;+:yfsf] ;b:otf k|fKt ug{
rfxg] rf6{8{ PsfpG6]G6x?sf] k/LIff ;DkGg ul/Psf] 5 .
l8;]Da/ @)!! sf] rf6{8{ PsfpG6]G;L lzIffsf ljleGg txsf
clGtd k/LIff ;kmntsf ;fy ;DkGg ePsf] 5 .
l8;]Da/ @)!! sf] rf6{8{ PsfpG6]G;L dWod txsf] k/LIffnfO{
Wofgdf /fvL Crash Course ;+rfng ul/Psf] 5 .
cGt/f{li6o ;DaGw tyf ;+:yfut ljsf; tkm{
;+:yfsf] ejg lgdf{0f sfo{ tbf?ktfsf ;fy cl3 al9/x]sf]
cj:yfdf o;nfO{ ;dodfg} ;DkGg u/L oyf;So rf+8f] cfkm\g}
ejgdf ;g]{ nIo lnPsf 5f}+ . h;sf] nflu d ;+:yfsf]
cWoIfsf] x}l;otn] o; sfo{df cfly{s ;xof]u u/L ;dod}

;DkGg ug]{ sfo{df ;xof]u ug'x{ g' ;a} ;b:o dxfg'efjx?df xflb{s
cg'/f]w ub{5' .
;+:yfut ljsf;sf] lgldQ ljleGg lgodgsf/L lgsfo;Fu
cGt/lqmof sfo{qmd ;+rfng ug]{ tyf ;dGjfoTds ?kdf
sfo{x? ub}{ cl3 al9g]5 .
IFAC, CAPA tyf SAFA h:tf cGt/f{li6o n]vfJoj;foL
;+:yf;+u ;dGjo u/L tL ;+:yfx?sf] ;xof]u lnO{ ;f]nfO{{
;+:yfut xLtsf] lgldQ k|of]u ul/g]5 . ;+:yfsf] Joj;flostfdf
ljsf; eO/x]sf] cfwf/df klxnf] k6s ;+:yf CAPA sf]
Public Sector Financial Management Committee df dgf]gog
ePsf] 5 .
xfn} a+unfb]zsf] 9fsfdf ;DkGg cGt/f{li6o ;Dd]ngdf ;:yfsf]
cWoIfsf] x}l;otn] g]kfndf Public Private Partnership (PPP)
sf] cg'ea ;DaGwL AofVof ug]{ ca;/ k|fKt ePsf] lyof] .
;f]xL ;Dd]ngdf g]kfndf IFRS Implementation ;DaGwL sfo{kq
k|:t't ug]{ ca;/ ;d]t k|fKt ePsf] lyof] . To;} u/L ef/tsf]
r]GgfO{df ePsf] csf]{ cGt/f{li6o ;Dd]ngdf g]kfnsf] Small
and Medium Enterprises (SME) sf] dxTj Pj+ ;f]xL ;Fu
hf]l8Psf] Small and Medium Practice Unit (SMP) sf]
cj:yfsf af/]df ;d]t sfo{ kq k|:t't ug]{ cj;/ k|fKt ePsf]
lyof] .
;+:yfnfO{ /fli6o tyf cGt/f{li6o hutdf Voflt lbnfpg ;+:yfsf]
;b:osf] Jojxf/ Pa+ cfr/0fn] w]/} e"ldsf v]ns
] f] x'G5 . ;+:yfsf
;b:on] ckgfpg' kg]{ Joj;flos cfr/0fsf ;DaGwdf Code of
Ethics nfO{ IFAC sf] dfkb08 cg';f/ kl/dfh{g u/L hf/L ul/Psf]
5 . ;b:o dxfg'efan] pQm dfkb08sf] kl/kfng u/L Joj;flos
5jL sfod /fVg' x'g]5 eGg] d}n] k"0f{ ck]Iff u/]sf] 5' .
wGojfb

l;P= ;'bz{g/fh kf08]

cWoIf

dxfn]vfk/LIfsf] sfof{no tyf ;+:yfsf cGo kbflwsf/Lx?sf]

pkl:ylt /x] s f] lyof] . ;+ : yfn] gu/kflnsfsf] Accrual
Accounting Manual df b]lvPsf s'/fx? ;'emfjsf] ?kdf
k7fpg] / :yfgLo lgsfo cGtu{tsf gu/kflnsf tyf uf=lj=;=sf]
n]vfk/LIf0f ug{ ;+:yfn] lstfaL ?kdf lgb]{lzsf tof/ kfg{
nfu]sf] cj:yfdf uf]li7df pkl:yt k|ltlglwx?n] ;f] sf] ;fgf
ug'{ePsf] lyof] .

Peer Review
sfo{zfnf uf]i7Lsf] Ps emns .

;+:yfsf] a}7s sIfdf ljleGg lgsfosf k|ltlglwx?sf] pkl:yltdf

Ps sfo{zfnf uf]i7L ;DkGg eof] .
pQm sfo{qmddf ;+:yfsf cWoIf l;P= ;'bz{g/fh kf08] tyf
pkfWoIf l;P= dw' lj/ kf08]sf] ;fy} :yfgLo ljsf; dGqfno,

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

;DaGwL sfo{zfnf uf]i7L

o; cfly{s jif{ b]lv n]vfJoj;foL ;+:yfx?sf] Peer Review

sfo{nfO{ Jofkstf lbg] gLlt cg'?k ldlt @)^*)()! ut]
;+:yfn] sf7df8f}d+ f Peer Review ;DalGw Ps sfo{zfnf uf]i7Lsf]
cfof]hgf uof] . O{Gb|0] fL sDNk]S; gofF afg]Zj/df ;+rfng ePsf]
pQm uf]i7Lsf] p2]Zo ;b:ox?sf] n]vfk/LIf0f of]hgf tof/ kfg]{
tyf n]vfk/LIf0f sfo{sf] clen]lvs/0f Ifdtfdf clej[l4 ug'{

/x]sf] lyof] . rf/ ;qdf ;+rflnt pQm uf]i7Ldf %) hgf

;b:ox?sf] ;xeflutf /x]sf] lyof] .
sfo{qmdsf] klxnf] ;qdf l;P= tLy{/fh pkfWofon] Peer Review
sf] cjwf/0ff, Peer review sf] r/0f tyf u'0f:t/ lgoGq0f
(Concept Process and Quality Control) sf af/]df k|:t'lts/0f
ug'{ePsf] lyof] eg] bf]>f], t]>f] tyf rf}yf] ;qdf l;P= zlz
;Tofn, l;P= gGblszf]/ zdf{ tyf l;P= k|lbks'df/ >]i7n]
Finance Companies x?nfO{ a9L s]lGb|t u/L cfkm\gf] k|:t'lts/0f
k|:t't ug'e{ Psf] lyof] . pxfFx?n] Preparation of Audit Planning
Documents, Concept of Preparation of Audit Program tyf
Audit Completion Procedure sf af/]df k|:t'lts/0f ug'e
{ Psf]
lyof] .

;b:o ;]jf tyf Joj;flos ljsf; ;DaGwL ;dfrf/

;b:otf, k]zfut k|df0fkq tyf n]vf Joj;foL

;+:yf gjLs/0fsf] cj:yf

;+:yfsf ;b:ox?sf] >fj0f !, @)^* b]lv kf}if !^, @)^* ;Dd

;b:otf, k]zfut k|df0fkq tyf n]vfJoj;foL ;+:yfsf] gjLs/0f
l:ylt lgDgfg';f/ /x]sf] 5 .

sfo{qmddf ;xefuL ;+:yfsf ;b:ox?nfO{ * ;L=kL=O{= qm]l86

cfj/ k|bfg ul/Psf] lyof] .
Challenges of Audit Professions tyf E-Governance / Tax
Compliance ;DaGwL

g]kfn rf6{8{ PsfpG6]G6\; ;+:yf, zfvf sfof{no jL/u+hsf]

cfof]hgfdf ldlt @)^*)&@% ut] z'qmaf/ Ps lbg] sfo{zfnf
uf]i7L tyf cGt/lqmof sfo{qmd ;+rfng eof] . Challenges of
Audit Professions tyf E-Governance / Tax Compliance
;DaGwL sfo{zfnf ;DkGg eof] . h;df cfos/ tyf d"No
clejl[4 s/ ;DaGwL ljljw ljifosf ;fy} Tax Assessment /
Regulatory Compliance af/]df 5nkmn ePsf] lyof] . pQm
sfo{qmddf s/ clws[t nufot rf6{8{ PsfpG6]G6 ;b:o tyf
btf{jfnf n]vfk/LIfs ;b:ox? aLr Pannel Discussion ;d]t
ePsf] lyof] . pQm sfo{qmddf ;xefuL ePsf ;+:yfsf ;b:ox?nfO{
^ qm]l86 cfj/ ;L=kL=O{= klg k|bfg ul/Psf] lyof] .

oxL kf}if @( kZrft\ ;b:otf z'Nsdf $) k|ltzt cltl/Qm z'NsM

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

ju{jl[4 ;DaGwL ;dfrf/

g]kfn rf6{8{ PsfpG6]G6\; -klxnf] ;+;f]wg_ lgodfjnL,@)^! sf]

lgod %$-*_ adf]lhd @)^* kf}if d;fGt ;Dd ;do ;Ldf tf]sL
jfl0fHo tyf Joj:yfkg ljifodf :gfts tx pQL0f{ ug]{ 3 ju{sf
btf{jfnf n]vfk/LIfs ;b:ox?nfO{ u ju{df ju{jl[ 4 ug]{ ;+:yfsf]
gLlt cg'?k xfn ;Dd !$ hgf ;b:ox?sf] :jtM ju{j[l4
ul/Psf] 5 eg] @)^* kf}if d;fGt;Dd lgj]bg lbg] cGo ;b:ox?sf]
ju{j[l4 lg0f{o k|lqmofdf /x]sf] 5 .

n]vfJoj;foL kmd{x?sf] cGt/f{li6o ;+nUgtf

(International Affiliation) ;DaGwdf
g]kfn rf6{8{ PsfpG6]G6\; ;+:yf, n]vfJoj;foL ;+:yf sfo{ljlw,
@)^^ sf] sfo{ljlw !#-@_ adf]lhd xfn ;Dd ;+:yfdf sfod
/x]sf ljb]zL n]vfJoo;foL ;+:yf;Fu cfa4 n]vfJoj;foL
;+:yfx?sf] ljj/0f lgDgfg';f/ /x]sf] 5 .

;L=kL=O{= sfo{qmd ;DaGwL

;L=kL=O{= sfo{qmd ;+rfngsf] lgldQ g]kfn rf6{8{ PsfpG6]G6\;

;+:yf -ICAN_ nufot Out Sourcing Program Organizing
Unit sf] ?kdf Auditors Association of Nepal (AuDAN),

Prism Center for Learning Pvt. Ltd (Prism), (International

College of Accountancy (INCA), Institute of Professional
Excellence Pvt. Ltd (IPE), tyf CAI Pvt. Ltd. n] ;+:yf ;+usf]

;Demf}tf adf]lhd ;L=kL=O{ sfo{qmd ;+Rfng z'? u/]sf 5g\ . ut

cfly{s jif{sf] t'ngfdf o; cfly{s jif{df yk b'O{ ;+:yf Institute
of Professional Excellence Pvt. Ltd tyf Prism Center for
Learning Pvt. Ltd. nfO{ ;+:yfn] tflnd ;+rfng ug]{ cg'dlt
k|bfg u/]sf] 5 . O{R5's k]zfut k|df0fkq k|fKt ;b:ox?n]

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

cfkm"nfO{ kfos kg]{ :Yffgdf ;Dks{ u/L tflnd lng ;Sg'x'g]

5 .
o; cfly{s jif{df tLg lbgsf] tflndsf] lgldQ @) qm]l86 cfj/
k|bfg ul/Psf] 5 . o; jif{ leq l;P= tyf cf/P= ;b:on] ut
b'O{ cf=j=sf] ;d]t u/L qmdzM ^) / $) k'ofpg' kg]{ ePsf]n]
o; lg0f{on] ;b:ox?nfO{ ;xh x'g] ljZjf; ul/Psf] 5 .
cfly{s jif{ @)^*^( df @)^* d+zL/ )( ut] b]lv ;+rfngdf
cfO{;s]sf] tyf cfpg]] ;L=kL=O{ sfo{qmdsf] tflnsf lgDg /x]sf]
5 . d+l;/ @#,@$ tyf @% ut] hgsk'/df x'g] elgPsf] ;L=kL=O={
sfo{qmd :ylut ePsf] 5 .

dflysf] tflnsf adf]lhd xfn ;Dd dx]Gb|gu/, afun', e}/xjf,

;'v]{t, a'6jn, w/fg tyf bfdf ;L=kL=O{ sfo{qmd ;+rfng
eO{;s]sf]] 5 h;cg';f/ xfn ;Dd sl/j %)) ;b:ox?n] ;f]
tflnd sfo{qmddf ;xeflutf hgfO{ ;Sg' ePsf] 5 .

lzIff ljefu ;DaGwL ;dfrf/

ljBfyL{ ;DaGwL ;dfrf/
ljBfyL{ egf{ ;DaGwdf (Student Enrollment)
h"g @)!! b]lv gf]eD] j/ @)!! ;Dddf ;+:yfdf btf{ eO{ rf6{8{
PsfpG6]G6\;L lzIff xfl;n ug{ rfxg] ljBfyL{x? hf] l8;]Dj/
@)!@ sf] k/LIffsf] nflu of]Uo x'g;Sg] 5g\ ltgLx?sf] ;+Vof
txut ?kdf lgDg adf]lhd /x]sf 5g\ . xfn ;Dd PsfplG6
6]lSg;Log k9\g] ljBfyL{sf] ;+Vof !!! k'u]sf] 5 .
qm=;+
!

CAP I

$!&

CAP II

@^^

Crash Course
ljut jif{x?em} o; jif{ klg l8;]Da/ @)!! sf] jflif{s k/LIffdf
;fd]n x'g rfxg] CAP II Level sf ljBfyL{x? nfO{ ;xof]u
k'ofpg] p2]Zon] lzIff ljefun] sflQs ^ (October 23) b]lv
sflQs @% (November 11) ;Dd CRASH COURSE ;+rfng
uof] . pQm sf]if{df hDdf $) ljBfyL{x?sf] ;xeflutf /x]sf]
lyof] . h;df Accounting, Auditing, Cost Accounting,
Finance, Corporate Law / Income Tax ljifosf hDdf @^
sIffx? ;+rfng ul/Psf] lyof] .

of]Uotf k/LIff ;DaGwL

(Eligibility Certificate Examination)

@)!! l8;]Dj/ dlxgfsf] l;P clGtd k/LIffdf ;xefuL x'g
clgjfo{ ?kdf cfjZos kg]{ of]Uotf k|df0fkq o; jif{ s"n

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

!)#@ hgfn] k|fKt u/] h;df CAP I tkm{ ^@%, CAP II tkm{
#&* tyf CAP III tkm{ @( hgf /x]sf 5g\ To;}u/L n]vf
k|fljlw1 (Accounting Technician) tkm{ ! hgf @)!! ;]K6]Dj/
dlxgfsf] clGtd k/LIffsf] lgldQ of]Uo ePsf lyP .

;"rgf k|ljlw Jojxfl/s tflnd tyf tflnd ;fdfu|L

;DaGwdf
g]kfn rf6{8{ PsfpG6]G6\; ;+:yf;Fusf] ;+emf}tf adf]lhd sDKo'6/
O{lG;l6Ro'6x?, sDKo'6/ kf]O{G6 g]kfn (Computer Point
Nepal) tyf PcfO{6LO{ (AITE) n] ;+:yfsf ljBfyL{x?nfO{
;"rgf k|ljlwsf] Jojxfl/s tflnd lbg z'? u/]sf 5g\ .
To;}u/L ;+:yfn] tflnd ;DaGwL k':ts Information Technology
Practical Training Manual k|sfzg u/L ljBfyL{x?nfO{ ljt/0f
sfo{ klg z'? ul/;s]sf] 5 .

s]/Lo/ sfpG;ln ( CAREER COUNSELING )

g]kfn Rff6{8{ PsfpG6]G6\; ;+:yf, lzIff ljefun] Rff6{8{ PsfpG6]G;L
lzIffsf] dxTjsf] af/]df hfgsf/L k|bfg ug]{ p2]Zon] ldlt
@)^* d+l;/ !* ut]sf lbg dx]Gb|gu/sf] l;4gfy ax'd'vL
SofDk;df s]/Lo/ sfpG;ln sfo{qmdsf] cfof]hgf uof] .
;+:yfsf tkm{af6 k|fljlws lgb]{zs l;P= k/dfgGb clwsf/L
tyf ;xlgb]{zs ljgf]b Gof}kfg]sf] pkl:yltdf pQm sfo{qmd
;~rfng ul/Psf] lyof] . h;df @& hgfsf] ;xeflutf /x]sf]
lyof] . To;}u/L kf}if @ ut] a'6jndf k|fljlws ;xlgb]{zs
l;P= k'ik]Gb| l;+xsf] pkl:yltdf s]/Lo/ sfpG;ln sfo{qmd

;DkGg ePsf] lyof] . l;P tyf PsfplG6 6]lSgl;og sf]if{sf]

af/]df hfgsf/L u/fOPsf] pQm sfo{qmddf %) hgfsf] ;xeflutf
/x]sf] lyof] . To:t} oxL kf}if * ut] bfsf] 3f]/fxLdf s]/Lo/
sfpG;ln sfo{qmd ;DkGg eof] . ;+:yfsf ;xlgb]{zs >L
ljgf]b Gof}kfg]n] pkl:yt ljBfyL{ tyf cleefjsx?sf aLr
l;P sf]if{sf] af/]df hfgsf/L u/fpg' ePsf] lyof] . pQm
sfo{qmddf *! hgf ;xeflux?sf] ;xeflutf /x]sf] lyof] .

k/LIff ljefu ;DaGwL ;dfrf/

sfo{qmddf Rff6{8{ PsfpG6]G;L lzIff kZrft k|fKt ug{ ;lsg]

;+efJotf ;d]tsf] hfgsf/L k|bfg u/fO{Psf] lyof] . lzIff
ljefun] pkTosf tyf pkTosf aflx/ ;f]xL cg';f/sf sfo{qmdx?
;+rfng ug]{ nIo cg'?k pQm sfo{qmd ;+rfng u/]sf] xf] .
;/f]sf/jfnfx?sf] pNn]Vo ;xeflutf /x]sf] pQm sfo{qmddf
rf6{8{ PsfpG6]G;L lzIffdf ulx/f] ?lr b]vfPsf lyP .

cGt/f{li6o ;dfrf/

l;P ;b:otf k/LIff ;DaGwdf

cfO{=Pkm=P=;L= sfplG;n ldl6 (IFAC Ordinary Council

Meeting), hd{gL

gf]eD] j/ !% b]lv !&, @)!! ;DDf ;+:yfaf6 ;+rflnt l;P ;b:otf

k/LIffdf ljb]zL rf6{8{ PsfpG6]G6\; ;+:yfaf6 rf6{8{ PsfpG6]G;L
sf]if{ k"/f u/L ;+:yfsf] ;b:otf k|flKtsf nflu lgDg adf]lhd
ljBfyL{x? lgDg ljifosf] k/LIffdf ;fd]n ePsf lyP .

hd{gLsf] aln{gdf !% gf]eD] j/ b]lv !& gf]eD] j/ @)!! ;Dd IFAC

sf] #$ cf}+ Ordinary Council Meeting ;+rfng eof] . pQm
;dodf Accounting for Crisis: Public and Private Sector
Perspectives Theme /x] s f] ;] l dgf/ ;d] t ;+ r gn ePsf]
lyof] . g]kfn rf6{8{ PsfpG6]G6\; ;+:yfsf] tkm{af6 l;P= ;'bz{g/fh
kf08], cWoIf tyf l;P= dw' lj/ kf08], pkfWoIfn] pQm ;]ldgf/df
;xeflutf hgfpg' ePsf] lyof] .

(CA Membership Examination)

pQm ;]ldgf/n] csf]{ ;]ldgf/ dfr{ !(@), @)!@ df x'g] lg0fo{

;d]t u/]sf] 5 .

@)!! l8;]Dj/ dlxgfsf] rf6{8{ PsfpG6]G;L

k/LIff ;DaGwL
l8;]Dj/ @)!! df ;+:yfaf6 ;+rflnt rf6{8{ PsfpG6]G;L sf]if{
cGtu{t ljleGg txsf] clGtd k/LIff oxL ldlt @)^*)*!% b]lv
z'? eO{ ldlt @)^*)*@# df ;DkGg eof] . @)!! l8;]Dj/
dlxgfsf] jflif{s k/LIffdf ;fd]n x'g] txut ?kdf ljBfyL{sf]
;+Vof lgDg /x]sf] 5 .

cGt/f{li6o ;fkmf sGkm/]G;, a+unfb]z

(SAFA Conference, Bangladesh)

a+unfb]zdf @&#), gf]e]Dj/ @)!! df Best Practices and
Reporting for Sustainable Development Theme /x]sf] rf6{8{
PsfpG6]G6x?sf] sGkm/]G; ;DkGg eof] . pQm sGkm/]G; Inaugural
session, Technical Session I & II and Valedictory Session u/L
rf/ ;];gdf ;+rflnt lyof] . @& gf]e]Dj/ @)!!df pb\3f6gaf6
z'? ePsf] pQm sfo{qmd @* df Regional Standard Setters
Conference tyf @( df SAFA BPA Award Ceremony, @)!)
/ cGtdf gf]e]Dj/ #) df ;DkGg ePsf] sGkm/]G;sf] Theme

Professional Accountant Role for Sustainable Development

/x]sf] lyof] .

pQm sGkm/]G;df g]kfnsf] klAns k|fOe]6 kf6{g/l;k -kL=kL=kL=_

;DaGwL cg'ej Pj+ IFRS Convergence ;DaGwdf ;+:yfsf cWoIfn]
5'f5'} ;dodf k|sfz kfg'{ ePsf] lyof] .
SAFA BPA Award Ceremony,

@)!)sf] lgldQ g]kfnsf] tkm{af6

ljleGg If]q cGtu{tsf ;+u7gx? gljn a+}s lnld6]8, :6fG8{8{
rf6{8{ a}+s lnld6]8, PgcfO{;L a}+s lnld6]8, Pl;O{ 8]enKd]G6
a+s
} lnld6]8, shf{ ;"rgf s]Gb|, a'6jn kfj/ sDkgL lnld6]8n]
cfkm\gf] gfd d]l/6 lni6df /fVg ;kmn ePsf lyP . o'/f]kLog
/fi6sf k|ltlglw ;lxt ef/t, kfls:tfg, >Ln+sf, g]kfn nufotsf
/fi6sf k|ltlglwx?sf] ;xeflutf /x]sf] pQm sGkm/]G;df ;+:yfsf]
tkm{af6 l;P= ;'bz{g/fh kf08], cWoIf, l;P= dw' lj/ kf08],
pkfWoIf, ;'jf]w s'df/ s0f{, e"tk"j{ cWoIf, ;'hgs'df/ sfkm\n],

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

kfif{b,\ l;P= dx]z s'df/ vgfn, kfif{b\ tyf cf/P= df]xg/fh /]UdL
kfif{bn] efu lng' ePsf] lyof] .

;fkmf cfO{6\ofu sld6L a}7s, >Ln+sf

(SAFA ITAG Committee Meeting)

>Ln+sfsf] /fhwfgL sf]nDaf]df gf]e]Dj/ @#, @)!! df cfof]lht
SAFA ITAG sld6Lsf] a}7sn] ;fkmfdf cfa4 ;fs{ /fi6sf
ljleGg ;+u7gx?sf bz ljwfdf pTs[i6 ljQLo k|ltj]bg k|:t'tLs/0f
k'/:sf/sf] clGtd 5gf}6 uof] .

k|sfzg ;DaGwdf
h"g @)!!sf ;a} txsf k|:tfljt pQ/sf] ;+ufnf] lstfaL ?kdf
k|sfzgdf NofO{ ;+:yfn] laqmL ljt/0fdf NofPsf] 5 .
;+:yfn] ;b:ox?sf] Ifdtf clej[l4sf nflu ufpF ljsf;
;ldltsf] n]vfk/LIf0f lgb]{lzsf, @)^* tyf gu/kflnsfsf]
n]vfk/LIf0f lgb]{lzsf, @)^* k|sfzgdf NofPsf] 5 . g]kfn
;/sf/ :yfgLo ljsf; dGqfno;Fusf] ;xsfo{df tof/ u/L hf/L
ul/Psf] lgb]{lzsfx?n] n]vfk/LIfsx?nfO{ :yfgLo lgsfosf]
n]vfk/LIf0f sfo{ ;xh x'g] ;+:yfn] ljZjf; lnPsf] 5 .

sd{rf/L ;DaGwL ;dfrf/

;fkmf

ITAG

sldl6 a}7ssf] Ps b[Zo

pQm ;df/f]xdf g]kfnsf] tkm{af6 k|ydk6s shf{ ;"rgf s]Gb|n]

t];|f] :yfg k|fKt uof] eg] gljn a+}s lnld6]8, :6fG8{8{ rf6{8{
a}+s lnld6]8, PgcfO{;L a}+s lnld6]8, Pl;O{ 8]enKd]G6 a+}s
lnld6]8, a'6jn kfj/ sDkgL lnld6]8x? d]l/6 ;l6{lkms]6 k|fKt
ug{ ;kmn ePsf lyP .
ljleGg ;fkmf ;b:o /fi6 x ?sf] ;xeflutf /x] s f] pQm
sfo{qmddf ;+:yfsf] tkm{af6 l;P= k/dfgGb clwsf/Ln] efu lng'
ePsf] lyof] .

o; ;+:yfdf sfo{/t al/i7 ;xfos >L cf]dk|sfz e/fO{n]

cfkm\gf] kbaf6 ldlt @)^*)&)& df /flhgfdf ug'{ePsf] 5 .
pxfF o; ;+:yfdf @)^%)()! ut] b]lv sl/j # jif{ sfo{/t
x'g'x'GYof] .

jgef]h sfo{qmd ;DaGwdf

ldlt @)^* d+l;/ !% ut] g]kfn rf6{8{ PsfpG6]G6\; ;+:yf
sd{rf/L ;+u7gn] sf7df8f}+sf] yfgsf]6 lqe'jg kfs{df jgef]h
sfo{qmdsf] cfof]hgf uof] . pQm sfo{qmddf ;+:yfsf sfo{sf/L
lgb] { z s nufot clwsf+ z sd{ r f/Lx?sf] pkl:ylt /x] s f]
lyof] .

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)

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

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