cfrf/ ;+lxtf (Code of Ethics)

-2015 sf ljif]ztfx?

ICAN Code of Ethics 2015 eg]sf] s] xf]<

;dfhn]

k]zfut Joj;foLx? af6 ck]Iff ug]{ pRr txsf]

Jojxf/ nfO{ k'/f ug{ k]zfut lgods ;+:yfx?n]
cfkm\gf ;b:ox?sf] nflu cfrf/ ;+lxtf (Code of Ethics)
cyf{t Code of Professional Conduct nfu' u/]sf x'G5g\ .
o;} k[i7e"dLnfO{ dWogh/ u/L n]vf Joj;fosf]
sfo{ ;Dkfbgsf] pRr u'0f:t/ ;'lglZrt ug{ / k]zfk|lt
hg;fwf/0fsf] pRr ljZjf; sfod /fVg n]vf Joj;foLx?sf]
lgods lgsfo g]kfn rf6{8{ PsfpG6]G6 ;+:yf (ICAN)
n] cfkm\gf ;b:ox?n] kfngf ug'{kg]{ cfr/0f tf]s]sf]
xf]
.
o;}
cfr/0f
nfO{

ICAN

Code of Ethics 2015 elgPsf]

xf] .

ICAN cfrf/;+lxtf @)!% sf]

g]kfn rf6{8{ PsfpG6]G6 ;+:yfn] ldlt @)&@.)#.#) ut] a;]sf] kl/ifbsf] !
Applicability
(* cf}+ a}7ssf] lg0f{o adf]lhd ! hgj/L @)!^ -k'if !& @)&@_ b]lv nfu"
eO{;s]sf] 5 .

;b:ox?sf] nflu ;/n xf]; eGg] p4]Zon] ;f] kl/dflh{t cfrf/ ;+lxtf tof/
ul/Psf] xf] , t/ ;a} sfg"gL k|s[ofx?sf] nflu cGt/f{li6o n]vf Joj;foL ;
+:yfcGt/utsf] IESBA n] hf/L u/]sf] IFAC Code of Ethics 2014 g} nfu" x'g]5 .

ICAN Code of Ethics 2014 df cl3Nnf] Code of Ethics sf] t'ngfdf cGo ljifoj:t' yk
ug'{sf ;fy} d'Vo u/L Network Firm sf] k/Lefiffdf k/Ljt{g u/]sf] 5 . tbfg'zf/
Ps} >f]t;fwg, Brand Name, u|fxssf ;'rgf tyf sfuhft, sd{rf/L tyf ;fem]bf/
jf n]vfk/LIf0f df k|of]u x'g] sfo{ljlw (Mannual) k|of]u tyf ;f6f;f6 ug]
{ kmd{x? Network Firm sf] k/Lefiffdf kg]{ 5g .

o; cfrf/ ;+lxtfdf h];'s} n]lvPsf] ePtfklg ljBdfg sfg"gL Joj:yfx?, P]g,

lgod, ljlgod, lgb]{lzsf tyf g]kfn rf6{8{ Psfp06]06 ;+:yfn] hf/L u/]sf
lgb]{zgx? ;+u aflemPsf] xb;Dd o; cfrf/ ;+lxtfdf pNn]lvt Joj:yfx?
Nffu" x'g] 5}gg\ .

ICAN Code of Ethiccs 2014 sf] kl/ro

ICAN Code of Ethiccs 2014" df ltg v08 /x]sf 5g . v08 s df n]vf Joj;foLn] kfngf
ug'{kg]{ cfwf/e"t l;4fGtx? (Fundamental Principles) sf] af/]df pNn]v ul/Psf] 5 . ;fy} o;
v08n] tn pNn]lvt sfo{sf] nflu Pp6f ;}4flGts dfu{bz{g (Conceptual framework) lgdf{0f
u/]sf] 5 .
-s_ cfwf/e"t l;4fGtx?sf] kfngf ug]{ s|ddf cfpg] ;Defljt vt/fx? (Threats) kQf nufpg] ,
-v_kQf nfu]sf ;Defljt vt/fx?sf] uxgtf cWoog ug]{, /
-u_
tL vt/fx? nfO{ lgd"{n ug{ jf l:jsfo{ tx ;Dd 36fpgsf] nflu arfpsf pkfox?
(Safeguards) k|of]u ug]{ .
Vf08 v / u n] dfly pNn]lvt dfu{bz{g ljleGg kl/l:ytLdf s;/L nfu" ug]{ eGg]
hfgsf/L lbG5 . ;fy} lo v08x?n] cfwf/e"t l;4fGtx? Kffngf ug]{ s|ddf cfpg] vt/fx?
nfO{ ;Daf]wg ug{sf] nflu cfjZos arfpsf pkfox?sf] pbfx/0f lbG5g\ . ;fy} lo
v08x?n] tL cj:yfx?sf] af/]df klg hfgsf/L lbG5g\ hxf+ To:tf vt/fx? l:js[t tx;Dd
36fpg ;lsg] l:ytL 5}g, To:tf kl/l:ylt jf ;DaGwx?af6 6f9f x'g'g} Ps dfq pkfo x'G5 .

ICAN cfrf/;+lxtf @)!% sf] emns

v08 s cfrf/ ;+lxtfsf] k|of]hlgotf

cfwf/e"t l;4fGtx? (Fundamental Principles)

x/]s n]vf Joj;foLn] tn pNn]lvt cfwf/e"t l;4fGtx? Kffngf ug'{k5{ .

Odfgbfl/tf (Integrity)
Odfgbfl/tfsf] l;4fGtn] x/]s k]zfut n]vfJoj;foLx?nfO{ cfkmgf k]zfut tyf Joj;flos ;DaGwx?k|lt OdfGbf/ /
:ki6jfbL x'g lgb]{zg lbG5 .

j:t'lgi7tf (Objectivity)
j:t'lgi7tfsf] l;4fGtn] x/]s k]zfut n]vfJoj;foLx?nfO{ cfkm\gf k]zfut tyf Joj;foLs lg0f{ox? Ufbf{ kIfkft, :jfy{ jf
s;}sf] bjfjsf] cf8df s'g} ;Demf}tf gu/L Odfgbf/ / j:t'lgi7 x'g lgb]{zg lbG5 .

Kf]zfut ;Ifdtf / plrt ;ts{tf (Professional Competence and Due Care)

Kf]zfut ;Ifdtf / plrt ;ts{tfsf] l;4fGtn] x/]s k]zfut n]vfJoj;foLx?nfO{ cfkm\gf] k]zfut tyf Joj;foLs sfo{sf] nflu
cfjZos kg]{ Joj;flos 1fg / l;k lg/Gt/ sfod /fVg lgb]{zg lbG5 tfsL tLgsf u|fxsx?n] pRr txsf] k]zfut ;]jf k|fKt
u?g\ / tL n]vf Joj;foLx?n] cfkm\gf] ;]jf k|bfg ubf{ k|rlnt k|fljlws tyf k]zfut dfgx?nfO{ cfTd;ft ug{ ;s"g \ .

Uff]klgotf (Confidentiality)
Uff]klgotfsf] l;4fGtn] x/]s k]zfut n]vfJoj;foLx?nfO{ k]zfut tyf Joj;foLs ;DaGwsf] cfwf/df k|fKt
;Dk"0f{ ;"rgf Pj+ hfgsf/Lx?nfO{ uf]Ko /fVg / sfg"gL jf k]zfut clwsf/ jf bfloTj ge} lt ;"rgfsf] hfgsf/L cGo
s;}nfO{ gu/fpg lgb]{zg lbG5 .

Jofj;flos cfr/0f (Professional Behaviour)

Jofj;flos cfr/0fsf] l;4fGtn] x/]s k]zfut n]vfJoj;foLx?nfO{ k|rlnt sfg"g tyf Joj:yfsf] kfngf ug{ lgb]{zg lbG5 .

v08 v n]vfJoj;fodf ;+nUg k]zfut

n]vfJoj;foLnfO{ nfu" x'g] cfrf/ ;+lxtf
k]zfut

n]vf Joj;foLx?n] cfkm\gf] Joj;fo ;+rfng ug]{ s|

ddf cfwf/e"t l;4fGtx? Nffu" ug{ g;Sg] vt/f ;b}a ljBdfg
/xG5g\ . lo vt/fx? ljljw ;DaGw tyf kl/l:yltx?n] ;[hgf
u/]sf x'G5g\ . lo vt/fx?nfO{ lgDg lzif{sx? cGtu{t
juL{s/0f ug{ ;lsG5 .
-s_

JolQmut :jfy{sf] vt/f (Self-interest Threat)

-v_

:jo+ k"g/fjnf]sgsf] vt/f (Self-Review Threat)

-u_

k|j4{gsf] vt/f (Advocacy Threat)

-3_

kl/lrttfsf] vt/f (Familiarity Threats)

-_

bafasf] vt/f (Intimidation Threats)

-s_ JolQmut :jfy{sf] vt/f (Self-interest Threat)

cfly{s tyf cGo s'g} :jfy{n] n]vf Joj;foLsf] lg0f{o / Jojxf/df cgfjZos c;/
kfg{ ;Sg] vt/f .

JolQmut :jfy{sf] vt/f (Self-interest Threat)pTkGg ug]{ kl/l:yltsf pbfx/0fx?

n]vf k/LIf0f l6dsf] s'g} ;b:osf] cfkm\gf] u|fxsdf k|ToIf cfly{s :jfy{ /x]sf] .

kmd{sf] s'n cfosf] 7"nf] lx:;f Pp6} u|fxsaf6 cfpg] z'Nsdf lge{/ /x]sf] .
n]vf k/LIf0f l6dsf] s'g} ;b:osf] cfkm\gf] u|fxs;+u c;fWo} glhssf]
Joj;flos ;DaGw /x]sf] .
kmd{nfO{ cfkm\gf] u|fxs u'dfp+5' ls eGg] qf; /x]sf] .
n]vf k/LIf0f l6dsf] s'g} ;b:on] u|fxs;+u /f]huf/Lsf] nflu Negotiation u/]sf] .
kmd{ / u|fxs ljr ;]jfz'Ns lgwf{/0f ubf{ cfl>t z'Ns (Contingent Fee) lgwf{/0f
u/]sf] .

-v_:jo+ k"g/fjnf]sgsf] vt/f (Self-Review Threat)

n]vf Joj;foLn] s'g} ljifo j:t'df cfkm}+n] jf cfkm\g} kmd{sf] ;b:on] klxn]
u/]sf] ;]jf jf JoQm u/]sf] /fosf] k/LIf0f u/L cfkm\gf] /fo jf lg0f{o JoQm ug'{kg]
{ l:ytL cfPdf plrt k/LIf0f gu/L /fo lbg] ;Defljt vt/f .
:jo+ k"g/fjnf]sgsf] vt/f (Self-review Threats)pTkGg ug]{ kl/l:yltsf pbfx/0fx?

ljlQo k|0ffnLsf] l8hfOg tof/ u/L nfu" u/fpg] kmd{n] g} ;f] k|0ffnLsf] k|efjsfl/tf (Effectiveness) sf]
af/]df k|ltj]bg lbPsf] .
jf:tljs lx;fa lstfa tof/ ug{ ;3fpg] kmd{n] g} ;f]lx lx;fa lstfa k|of]u u/L tof/ ul/Psf] vftfx?sf]
k/LIf0f ug{ lgo"lQm lnPsf] .
n]vf k/LIf0f l6dsf] s'g} ;b:o xfn u|fxs ;+:yfsf] ;+rfns jf clws[t /x]sf] jf s]lx ;do cl3;Dd /x]sf] .
n]vf k/LIf0f l6dsf] s'g} ;b:onfO{ u|fxs ;+:yfn] xfn} jf s]lx ;do cufl8;Dd n]vfk/LIf0f ul/g]
ljifoj:t'df k|efj kfg{ ;Sg] txdf lgo"lQm u/]sf] .
n]vf k/LIf0f kmd{n] klxn] pknAw u/fPsf] s'g} ;]jfn] ;f] u|fxs ;+:yfsf] xfn n]vfk/LIf0f ul/g]
ljifoj:t' dfly k|ToIf k|efj kfg]{ l:ylt /x]sf] .

-u_ k|j4{gsf] vt/f (Advocacy Threat)

n]vfJoj;foLn] cfkm\gf] j:t'lgi7tf dfly g} ;Demf}tf
x'g]u/L u|fxs ;+:yfsf] k|rf/ k|zf/ ug]{ vt/f .
k|j4{gsf] vt/f (Advocacy Threats) pTkGg ug]
{ kl/l:yltsf pbfx/0fx?
n]vfJoj;foL kmd{n] u|fxs ;+:yfsf] z]o/ sf] Promote
u/]sf] .
n]vfJoj;foLn] cfkm\gf] u|fxssf] jlsn sf] ?kdf t]>f]
kIf;+u litigation or Dispute df efu lnPsf] .

-3_ kl/lrttfsf] vt/f (Familiarity Threats)

u|fxs ;+usf] nfdf] tyf lgs6 ;DaGwn] ubf{ n]vf Joj;foL cfkm\gf] u|fxs k|
lt cln g/d x'g] / pgLx?sf] sfo{ ;lhn} l:jsf/ ug]{ vt/f .
kl/lrttfsf] vt/f (Familiarity Threats)pTkGg ug]{ kl/l:yltsf pbfx/0fx?
Nf]vf Joj;foL kmd{sf] s'g} ;b:osf] glhssf] gft]bf/ u|fxs ;+:yfsf] ;+rfns
jf clws[t /x]sf] .
n]vf Joj;foL kmd{sf] s'g} ;b:osf] glhssf] gft]bf/ u|fxs ;+:yfdf sd{rf/L
/x]sf] / n]vf k/LIf0f ul/g] ljifoj:t'dfyL k|ToIf k|efj kfg{;Sg] l:yltdf /x]sf] .
u|fxs ;+:yfsf] ;+rfns / clws[t jf k/LIf0f ul/g] ljifoj:t'dfyL k|ToIf k|efj
kfg{;Sg] l:yltdf /x]sf] sd{rf/L s]lx ;do cl3;Dd Engagement Partner sf] ?kdf
sfo{/t /x]sf] .
n]vfJoj;foLn] u|fxs ;+:yfaf6 pkxf/ jf ljz]if ;'ljwf u|x0f u/]sf] / ltgsf] df]n
gu0o g/x]sf] .
n]vf Joj;foL kmd{sf] jl/i7 JolQmTj ;+u u|fxs ;+:yfsf] nfdf] ;DaGw /x]sf]
.

- _ bafasf] vt/f (Intimidation Threats)

jf:tljs jf ;Defljt bjfjsf] sf/0fn] n]vfJoj;foLn] j:t'lgi7 eO{ sfo{ ug{
;Sg] l:ytL g/xg] vt/f .
bafasf] vt/f (Intimidation Threats)pTkGg ug]{ kl/l:yltsf pbfx/0fx?
u|fxs ;+:yfn] kmd{nfO{ lgo'lQmaf6 x6fpg] wDsL lbPsf] .
u|fxs ;+:yfsf] n]vf ljlw (Accounting Treatment) df c;xdt hgfO/x]df ;f] kmd{nfO{ lbg]
elgPsf] cGo Non-assurance ;]jfsf] 7]Ssf lbg g;lsg] s'/f u|fxs ;+:yfn] O+lut u/]sf] .
u|fxs ;+:yfn] n]vfJoj;foL kmd{nfO{ litigation sf] wDsL lbPsf] .
n]vfJoj;foL kmd{nfO{ z'Ns 36fpgsf] nflu k/LIf0f sfo{sf] kl/df0f 36fpg bafa
lbOPsf] .
n]vfJoj;foL eGbf u|fxs ;+:yfsf] sd{rf/L a9L hfgsf/ ePsf] ljifodf ;f] sd{rf/Lsf]
lg0f{o dfGg bafa pTkGg ePsf] .

n]vfJoj;foL ;+:yfsf] ;fem]bf/n] u|fxs ;+:yfsf] n]vf ljlw (Accounting Treatment) ;

+u ;xdt geP;Dd ;f] ;b:osf] k|df]zg gx'g] s'/f ;"lrt u/]df .

arfpsf pkfox? (Available Safeguards)

cfwf/e"t l;4fGtx?nfO{ nfu" ug]{ s|ddf cfOkg]{ vt/fnfO{ k"/} lgd"{n

kfg{ jf l:js[t tx;Dd 36fpgsf] nflu pknAw arfpsf pkfox?nfO{ lgDg b'O{ a[xt
;d"x cGtu{t /flvPsf] 5 .

-s_ k]zf, lawfg tyf lgodfjnL 4f/f >[hgf ePsf arfpsf pkfox?,

o; cGtu{t
k]zfdf k|j]z ug{sf] nflu cfjZos z}lIfs of]Uotf, tflnd tyf cg'ej,
cgj/t k]zfut lzIff (CPE) sf] cfjZostf,
;+:yfut z';f;g ;DjGwL lgodfjnL,
k]zfut dfgx?,
k]zfut tyf lgods cg'udg tyf cg'zf;g k|s[ofx?,
n]vfJoj;foLn] hf/L u/]sf k|ltj]bg, ljj/0f tyf ;"rgf cflbsf] sfg"gL ?kdf clVtof/ k|
fKt t];|f] kIf4f/f x'g] External Review ,

-v_ sfo{ aftfj/0f (Work Environment) leqsf arfp pkfox?,

o; cGtu{t arfpsf pkfox? kl/l:ylt adf]lhd km/s km/s x'G5g\ .
kmd{;+u ;DalGwt arfp pkfox?,
lgo"lQm;+u ;DalGwt arfp pkfox?,
u|fxs ;+:yfsf] cfGtl/s k|0ffnL tyf sfo{lalw leqsf arfp pkfox?

kmd{;+u ;DalGwt arfp pkfox?,

cfwf/e"t l;4fGt nfu" ug]{ ljifonfO{ ljz]if dxTj lbg] g]t[Tj /x]sf] ,
n]vfk/LIf0f l6dsf ;b:ox?n] ;fj{hlgs lxt (Public Interest) df sfo{ ug]{ ljZjf; hgdfg;df :yflkt ug{ ;Sg] g]t[Tj /x]sf],
n]vfk/LIf0f sfo{sf] Quality Control sf] nflu cfjZos gLlt tyf sfo{ljlw ePsf],
cfwf/e"t l;4fGtx? nfu" ug]{ s|ddf cfOkg]{ vt/fx? kQf nufO{ tLgsf] c;/ dfkg (Evaluate) ug{ / pko"Qm arfp
pkfo cjnDjg ug{ lnlvt gLlt tyf sfo{ljlw ePsf],
cfwf/e"t l;4fGtx? nfu" ug]{ sfo{sf] nflu cfjZos lnlvt cfGtl/s gLlt tyf sfo{lalw /x]sf],
kmd{ cyjf n]vf k/LIf0f l6dsf s'g} ;b:o / u|fxs ;+:yf lar s'g} :jfy{ jf ;DaGw /x] g/x]sf] s'/f kQf nufpg
cfjZos gLlt tyf sfo{lalw nfu" /x]sf] .
kmd{sf] s"n cfo Pp6} u|fxsdf cfl>t x'g hfg ;Sg] ;Defjgfsf] cg'udg tyf Joj:yfkg ug{ plrt gLlt tyf sfo{lalw
/x]sf] .
n]vfk/LIf0f sfo{df n]vfk/LIf0f l6dsf] ;b:o g/x]sf JolQmx?sf] cgfjZos x:tIf]k x'g glbg cfjZos gLlt tyf
sfo{lalw /x]sf]
kmd{sf] gLlt tyf sfo{lalw,tyf ltgdf ePsf kl/jt{gsf af/]df ;Dk"0f{ ;fem]bf/x? tyf k]zfut sd{rf/Lx?nfO{
;dod} ;"lrt ul/g] Joj:yf /x]sf] / tL gLlt tyf sfo{lalwsf af/]df cg's'n lzIf tyf tflnd lbg] Joj:yf /x]sf] .
kmd{sf] Pshgf al/i7 ;b:onfO{ kmd{sf] Quality Control System sf] cg'udg ug]{ lhDdf lbOPsf] .
u|fxs;+:yf tyf ltgsf ;DalGwt ;+:yfx?af6 :jtGq (Independence) /xg'kg]{ l:ytL ePdf ;f] af/]df kmd{sf ;fem]bf/
tyf sd{rf/LnfO{ plrt ;Nnfx ;'emfj lbg] ul/Psf] .
gLlt tyf sfo{lalw nfu" u/fpg cg'zf;g ;DalGw Joj:yf nfu" ul/Psf] .
kmd{sf sd{rf/LnfO{ cfwf/e"t l;4fGtsf] kfngf ug]{ ljifo;+u ;DalGwt s'g} klg ljifoj:t' sf af/]df al/i7 tx;
+u ;Dafb ug{;Sg] lnlvt gLlt tyf sfo{lalw /x]sf] .

lgo"lQm;+u ;DalGwt arfp pkfox?

n]vfk/LIf0f l6dsf] ;b:o g/x]sf] n]vfJoj;foLaf6 n]vf k/LIf0f sfo{sf]
k'g/fjnf]sg (Review) u/fpg] jf cGo cfjZos ;'emfj lng] Joj:yf .
:jtGq t];|f] kIf h:t} :jtGq ;+rfnssf] ;ldlt, k]zfut lgods lgsfo, jf c?s'g}
n]vfJoj;foLaf6 ;Nnfx ;'emfj lng] .
cfr/0f ;+u ;DalGwt ljifoj:t'x?sf] af/]df u|fxs;+:yfsf] z';f;g ;+u ;DalGwt
JolQmTjx?;+u 5nkmn ug]{ .
u|fxs;+:yfsf] z';f;g ;+u ;DalGwt JolQmTjx?nfO{ ;]jfsf] k|s[tL tyf z'Nssf
af/]df hfgsf/L u/fpg]
n]vfk/LIf0f sfo{df cfjZos xb;Dd csf]{ kmd{sf] ;xof]u lng] .
n]vfk/LIf0f l6dsf] jl/i7 ;b:ox? kl/jt{g (Rotate) u/fO/xg] .
lgo'lQmsf] k|s[tL x]l/sg n]vfJoj;foLn] u|fxs ;+:yfn] nfu" u/]sf] arfp pkfox?
pk/ ljZjf; ug{ ;S5 . tyfkL tL arfppkfox?n] vt/fnfO{ l:js[t xb;Dd 36fpg]
s'/fdf p k"0f{ ?kn] ljZj:t x'g] l:ytL /xb}g .

u|fxs ;+:yfsf] cfGtl/s k|0ffnL tyf sfo{lalw

leqsf arfp pkfox?
u|fxs ;+:yfn] n]vfJoj;foLsf] lgo"lQm ubf{ Joj:yfkg
eGbf aflx/sf JolQmTjx?af6 l:js[t u/fpg' kg]{ .
u|fxs ;+:yf;+u dflyNnf] txdf Joj:yfklso lg0f{o
ug{;Sg] cg'ejL, lzlIft, tyf bIf (Qualified) sd{rf/L /x]sf] .
u|fxs ;+:yfn] cGo ;]jf lng] s|ddf kmd{ 5fGbf
a:t'lgi7 ?kdf 5fGg ;Sg] cfGtl/s k|0ffnL /x]sf] .
u|fxs;+:yfdf pko"Qm ;+:yfut z';f;g sf] vfsf /x]sf] .

n]vfk/LIf0f ;DalGw u|fxsnfO{ cGo NonAssurance ;]jf pknAw u/fpg] ;DaGwL

;fdfGotof n]vfk/LIf0f ;DalGw u|fxsnfO{ cGo Non-Assurance ;]jf pknAw u/fp+bf :jtGqtfsf] vt/f pTkGg
Joj:yf
x'G5 . o;/L pTkGg vt/f :jo+-k'g/fjnf]sg , JolQmut :jfy{ jf k|j4{gsf] vt/f x'g ;S5 . To;}n]
o:tf] ;]jf pknAw u/fpg' eGbf klxn] pTkGg x'g] vt/fsf] uxgtfsf] af/]df olsg ug{ cfjZos x'G5 .
vt/fnfO{ l:js[t l;dfdf emfg]{ u/L arfp pkfo cjnDag ug{ g;lsg] ePdf o:tf Non-Assurance ;]jf pknAw
u/fpg x'+b}g .
Non-Assurance ;]jf eGgfn] n]vf /fVg] tyf ljlQo ljj/0f tof/ ul/lbg], ;DklQ jf bfloTjsf] Valuation ,
s/;DalGw ;]jfx? -h:t}, s/ ljj/0f tof/ ug]{, s/ u0fgf ug]{, s/ of]hgf (Tax Planning) tyf cGo s/
;DalGw /fo lbg], s/ ;DalGw ljjfbx? ;'Nemfpg ;xof]u ug]{ OToflb_ , cfGtl/s n]vf k/LIf0f ;]jf,;'rgf
k|ljlw ;DalGw ;]jf, sfg"gL k/fdz{ ;]jf OTofbLnfO{ hgfp+5 .
;fwf/0ftof Non-Assurance ;]jf pknAw u/fp+bf Joj:yfkgsf] bfloTj u|x0f x'g]u/L ;]jf pknAw u/fpg
x'+b}g . ;fwf/0ftof lgDg s[ofsnfknfO{ Joj:yfkgsf] bfloTj dflgG5 .

Setting policies and strategic direction;

Directing and talking responsibility for the actions of the entitys employees;
Authorising transactions
Deciding which recommendations of the firm or other third parties to implement;
Taking responsibility for the preparation and fair presentation of the financial statements in accordance with the applicable financial
reporting framework; and
Taking responsibility for designing, implementing and maintaining internal control.

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Thank You!!!