Professional Documents
Culture Documents
Ican Annual Report 2010 11
Ican Annual Report 2010 11
Ican Annual Report 2010 11
ANNUAL REPORT
2010/2011
Suresh Pradhan
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T h e
I n s tit u t e
o f
C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
Mission Statement/Objectives
Mission Statement
ICAN aims to be recognized as a respected and highly professional accounting body, providing
leadership on standards, education and self-regulation in Nepal
Objectives
The well-set objectives tailored to attain the mission are as follows:
To play the role of regulatory body in order to encourage the members to carry on accounting
profession being within the limit of the code of the conduct laid down so as to make accounting
profession transparent.
To develop, protect and promote the accounting profession by making the members and
the practicing accountants understanding the responsibility towards the importance of the
accounting profession and the accountancy.
To provide quality professional education to accounting professionals in consonance with
international norms and practice so as to make the accounting profession respectable and
reliable.
To support the government with constructive suggestions towards the formulation and the
revision of legislation in regards to commerce, trade, accounting, revenue etc.
To support the economic development process by increasing the confidence among investors
and general public towards the capital market by pronouncing the standards of disclosure in
financial reporting practices.
T h e
I n s tit u t e
o f
C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
Table of Contents
10
13
15
Members Affairs
18
Students Affairs
21
Staff Affairs
25
Financial Statement
27
Annexure
Standing and Non Standing Committees
38
41
Accounting/Auditing Standards
42
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Confidentiality -uf]kgLotf_
T h e
I n s tit u t e
o f
C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
T h e
I n s tit u t e
o f
C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
T h e
I n s tit u t e
o f
C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
T h e
I n s tit u t e
o f
C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
Committees
The act provides for four standing committees to advice and facilitates the council in taking its decisions, except the
Disciplinary Committee, the President and Vice- president of the Council are ex officio Chairman and Vice- chairman
respectively of all standing committee. The Council has constituted various non-standing committees. The name of
committees and the member is exhibited in the Annex 1.
Organization Structure
The organization structure of ICAN comprises of the Council and five departments namely Members and Professional
Development, Management, Education, Examination and Information Technology. The structure is exhibited in the
Annex 2.
T h e
I n s tit u t e
o f
C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
Act
Amendment
Regulation
Amendment
Amendment
Past Presidents
First President
Second president
Third President
Fourth President
Fifth President
Sixth President
Seventh President
Eight President
Ninth President
Tenth President
Eleventh President
Twelfth President
Thirteenth President
Fourteenth President
:
:
:
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:
T h e
I n s tit u t e
o f
C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
10
T h e
I n s tit u t e
o f
C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
11
T h e
I n s tit u t e
o f
C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
12
T h e
I n s tit u t e
o f
C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
Sector
Winner
1st Runner-up
2nd Runner Up
1.
Global Bank
Ltd.
Everest Bank
Ltd.
2.
Non-Banking Financial
Sector Not Subject to
Prudential Supervision
(Financial
Institutions)
Annapurna
Finance Co. Ltd.
United Finance
Ltd.
3.
Non-Banking Financial
Sector Not subject to
prudential Supervision
(Insurance
Companies)
Everest
Insurance Co.
Ltd.
Prudential
Insurance Co.
Ltd.
Nepal
Insurance
Co. Ltd.
4.
Manufacturing Sector
Butwal Power
Company Ltd.
Unilever
Limited
5.
Hospitality, Health,
Transportation and
shipping Sector etc
Orientals Hotels
Ltd.
6.
Karja Suchana
Kendra Ltd.
13
T h e
I n s tit u t e
o f
C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
Rt. Honorable Prime Minister Mr. Madhav Kumar Nepal inaugurating 14th anniversary programme .
14
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I n s tit u t e
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C h a rt e r e d
Acc o u n t a n t s
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N e p a l
His Excellency Dr. Ram Baran Yadav, President of Nepal inaugurating the
first SAFA Summit
SAFA BPA Award 2009 winners with Finance Minister Mr. Surendra Pandey.
15
T h e
I n s tit u t e
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C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
ISA Course
To enhance the Information System Auditing Capacity of
chartered accountant member, the Institute organized ISA
Course with technical assistance from ICAI. The training was
facilitated by expert from ICAI, India. Twenty seven chartered
accountant members participated in this program.
Similarly, the Institute conducted ISA eligibility test on May
31st, 2011. Out of 23 Chartered Accountants who sat for the
ISA eligibility test, 14 received the ISA course certification.
CPE Training
International Financial
Reporting Standards
(IFRS) Certification Course
16
T h e
I n s tit u t e
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C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
17
T h e
I n s tit u t e
o f
C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
Member Affairs
New Members
During the year, altogether 49 new chartered accountants
have been enrolled as chartered accountant member
of the Institute. With this addition, the total number of
chartered accountant members has reached 538.
FCA Conferred
Certificate of Practice
During the year, the Institute has granted Certificate of
Practice (COP) to 41 chartered accountant members.
The number of chartered accountant member holding
COP has thus reached 497.
Member Status
The status of member for the year 2067/068 is as follows:
Renew Figures From 2067.04.01 To 2068.03.32
Membership
Total
18
COP
Renewed
Total
Firms
Renewed
Total
FCA
216
168
77.78
FCA
187
133
71.12
CA
322
266
82.61
CA
310
199
64.19
Sub Total
538
434
80.67
Sub Total
497
332
66.8
RA-B
3363
2320
68.99
RA-B
3109
1771
RA-C
1578
1005
63.69
RA-C
1437
RA-D
2341
1549
66.17
RA-D
Sub Total
7282
4874
66.93
Grand Total
7820
5308
67.88
Renewed
FCA/CA
406
261
64.29
56.96
RA-B
870
668
76.78
844
58.73
RA-C
302
205
67.88
2142
1398
65.27
RA-D
193
147
76.17
Sub Total
6688
4013
60
Sub Total
1366
1020
74.67
Grand Total
7185
4345
60.47
Grand Total
1772
1281
72.29
T h e
I n s tit u t e
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C h a rt e r e d
Acc o u n t a n t s
3500
3500
3000
3000
2500
2500
2000
2000
1500
1500
1000
1000
500
500
o f
N e p a l
0
FCA
CA
RAB
RAC
RAD
FCA
CA
RAB
RAC
RAD
900
800
700
600
500
400
300
200
100
0
FCA/ CA
RAB
RAC
RAD
Listing of Auditors by the District Development Committee for the Audit of VDCs
Abolished
As a result of continuous consultation and dialogues in various stages between the officials of Ministry of Local
Development (MoLD) and the Institute, the Government of Nepal (Secretary Level) has decided to end the provision
of listing of auditors in the respective entities. As per the agreement between the Institute and MoLD, the former shall
provide and updated list of valid COP holder Members to the entire 75 district Development Committees.
In the similar way the provision of annual listing of auditors for the purpose of audit of education department has
also been discarded.
19
T h e
I n s tit u t e
o f
C h a rt e r e d
o f
N e p a l
CA Membership Examination
1. RA. Tej Narayan Lal Kayastha, Membership No 1351 COP No - 458 Debarred from Practising for 3
months
2. RA. Sanjay Raj Ghurugharana, Membership No 3173 COP No - 3046 Debarred from practicing for
6 months
20
Acc o u n t a n t s
T h e
I n s tit u t e
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C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
Student Affairs
Students Enrollment
Scholarship Distribution
063/64
064/65
065/66
066/67
2067/68
Foundation
672
898
Intermediate
147
217
Final
47
58
CAP I
1113
954
1223
CAP II
461
608
590
CAP III
68
101
103
AT
73
30
CA. Sunir Kumar Dhungel handing over the scholarship amount to the
student.
1400
1200
1000
800
2063/64
600
2064/65
400
2065/66
2066/67
200
2067/68
0
Foundation Intermediate
Final
CAP I
CAP II
CAP III
AT
21
T h e
I n s tit u t e
o f
C h a rt e r e d
CAP III
CAP II
CAP I
Total
Full
14
23
16
27
Scholarship
Partial
Scholarship
Total
Crash Course
The Institute in its endeavor to provide quality education
to the students, conducted crash course on various
subjects based on the specific needs of the students in
the core subjects. Crash Course for CAP II Level was
organized from 26th September to 11th November 2010
and 4th April to 8th May, 2011 for students appearing for
the December 2010 and June 2011 CA examination
respectively. The course aimed at providing technical
details and short guidance with a special focus on
clarifying the students queries on the course matters.
The course covered accounting, auditing, corporate
Law, finance, costing and tax. A total 109 Students for
December examination and total 114 Students of June
examination attended the classes respectively.
22
Acc o u n t a n t s
o f
N e p a l
(PACSS) of the Institute of Chartered Accountants of SriLanka (ICASL) from April 6th to 7th 2011, at Colombo,
Sri Lanka.
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Acc o u n t a n t s
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N e p a l
The details of the result of the chartered accountancy Examinations are as Follows:
Group
Intermediate
Both
Group
Group
Final
Both
Group
Group
CAP I
Both
Group
CAP II
Group
Both
Group
Group
CAP III
Both
Group
Group
Both
II
II
II
II
II
II
Applicants
10
13
25
13
14
15
17
24
69
66
471
114
106
414
13
27
Appeared
10
10
24
13
13
14
14
23
63
59
448
99
99
406
12
27
Passed
45
51
132
12
44
32
Qualified
157
44
Note: The figures of students who passed a single group (Group I or Group II) also include those students who
appeared for both group but were successful in single group only.
Group
Intermediate
Both
Group
Group
Final
Both
Group
Group
CAP I
Both
Group
CAP II
Group
Both
Group
Group
CAP III
Both
Group
Group
Both
II
II
II
II
II
II
Applicants
16
20
15
16
77
73
510
126
118
531
17
15
45
Appeared
15
17
13
16
73
71
492
119
102
522
16
13
43
Passed
11
73
61
196
62
11
17
Qualified
10
246
50
Note: The figures of students who passed a single group (Group I or Group II) also include those students who
appeared for both group but were successful in single group only.
The Institute has awarding merit holder students with various medals incepted by the members. Following are the
recipient of the medal for the December 2010 and June 2011exaination.
Medal fund
Regd.No
1.
2.
Name of recipients
FN 00140
KI 1555
Mr. Priyatam
level examination
(Intermediate Level) examination
3.
Shrestha
KI 1577
Ms. Manisha
Acharya
FN 00140
Ms. Pramila Shrestha (Regd No.KF 004127) Scoring 445 marks stood First Rank in CAP-I (Foundation Level)
Examination in December 2010.
23
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C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
Medal fund
K.B Chitracar Gold Medal
Regd.No
Standing Rank First in CAP - III ( Final FN 00240
Name of recipients
Mr. Umesh Raj Pandey
Level) examination
2.
KI 1914
KI 1982
4.
Mr. Samir Raj Satyal (Regd No.KF 004647) Scoring 457 marks stood First Rank in CAP-I (Foundation Level)
Examination in June 2011.
24
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I n s tit u t e
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C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
Staff Affairs
Sr. Officer
Officer
Assistant
Assistant
Assistant
Assistant
Assistant
Assistant
Assistant
Assistant
Jr. Assistant
Jr. Assistant
Jr. Assistant
Jr. Assistant
Jr. Assistant
Jr. Assistant
Jr. Assistant
Jr. Assistant
Office Helper
Office Helper
Office Helper
Staff resignation
during the year following staff members have resigned
from their respective posts.
1.
2.
3.
Staff Felicitation
On the occasion of the 14th Anniversary of the Institute
Mr. Mahesh Chitrakar, Senior Officer, and Mrs. Sita
Adhikari were felicitated as best staff by Rt. Honorable
Prime Minister Mr. Madhav Kumar Nepal for their
outstanding performance and contribution to ICAN.
Extracurricular activities
Nepal chartered Accountants Employee union with the
Institute organized various outdoor and indoor games
like Chess tournament, Quiz Contest etc facilitated by
the Institute.
25
26
o f
Mr. Krishna BC, Mr. Binaya Paudel, Mr. Anup Maharjan, Mr. Bipin Tiwari, Mr. Shiva Chauhan, Mr. Shiva Bhattarai,
Mr. Shiva Nepal, Mrs. Binu Thapa, Ms. Samita Dangol, Mr. Bhola Ghimire
Mr. Ram Kumar Nepal, Mr. Basanta K.L. Ranjitkar, Mr. Sanoj Bhattarai, Mr. Mahesh Chitrakar, Ms. Anita Bhandari,
Ms. Pragya Aryal, Ms. Radhika Khatri, Ms. Sweta Chitrakar, Ms. Anima Maharjan, Mrs. Sita Adhikari, Mrs. Ganga
Chaudhari, Mr. Hardulal Chaudhari, Mr. Bhakta Bdr. Karki, Mrs. Meena Budhathoki, Mr. Kumar Thapa, Mr. Chudamani
Adhikari, Mr. Madav Narayan Kachhyapati
Third Row
:
L-R :
L-R :
C h a rt e r e d
Second Row :
Ms. Goma Raut, Mr. Shyam Mani Dahal, Mr. Pushpendra Singh, Mr. Binay P. Shrestha, Mr. Paramananda Adhikari,
Mr. Binod Neupane, Mrs. Samjhana U. Tuladhar, Mr. Khor Nath Lamichhane.
o f
L-R :
I n s tit u t e
First Row
T h e
N e p a l
T h e
I n s tit u t e
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C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
27
T h e
28
I n s tit u t e
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C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
T h e
I n s tit u t e
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C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
29
T h e
30
I n s tit u t e
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C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
T h e
I n s tit u t e
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C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
31
T h e
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I n s tit u t e
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C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
T h e
I n s tit u t e
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C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
33
T h e
34
I n s tit u t e
o f
C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
T h e
I n s tit u t e
o f
C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
35
T h e
36
I n s tit u t e
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C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
T h e
I n s tit u t e
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C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
37
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Acc o u n t a n t s
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N e p a l
Annexure - I
Standing and Non Standing Committees and Member for the year 2010-2011
As per the Nepal Chartered Accountant Act, four standing committee, 14 non standing,Peer Review Board and
Accounting Technician Board were formed to advise and facilitate the Council in its decisions. The name of committees
/board and members for 2010-2011 are as follows:
Standing Committees
4. Examination Committee
1. Executive Committee
S.N
Name
Position
S.N
Name
Position
President
Chairman
Vice President
Chairman
Member
Member
Member
Member
Secretary
Member
Member
Member
Secretary
Name
Position
Chairman
Vice Chairman
Member
Member
Member
Member
Member
Secretary
3. Disciplinary Committee
38
Name
Position
Chairman
S.N
Name
Position
Member
Chairman
Member
Member
Member
Member
Member
Member
Member
Member
Member
Member
Member
Member
Member
Ms Goma Raut
Secretary
10
Secretary
T h e
I n s tit u t e
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C h a rt e r e d
2. Education Committee
Acc o u n t a n t s
o f
N e p a l
Member
Member
S.N
Name
Position
Member
Chairman
Member
Member
Secretary
Member
Member
6.
Audit Committee
Member
S.N
Name
Position
Member
Chairman
Member
Member
Member
Member
Member
Secretary
10
Secretary
3. Ethics Committee
Name
Position
S.N
Name
Position
Chairman
Chairman
Member
Member
Member
Member
Member
Member
Member
Member
Member
Member
Member
Member
Secretary
Secretary
8.
4. CPE Committee
S.N
Name
Position
S.N
Name
Position
Chairman
Chairman
Member
Member
CA. Harisharan KC
Member
Member
Member
Member
Member
Member
Member
Member
Member
Member
Secretary
Member
Member
10
Member
S.N
Name
Position
11
Member
Chairman
12
Secretary
Member
Member
Member
S.N
Name
Position
Member
Chairman
Member
Member
Member
Member
Secretary
39
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C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
Name
Position
Member
Member
Secretary
Chairman
Member
Member
Member
Member
S.N
Name
Position
Secretary
Chairman
Member
Member
Member
Member
Member
Secretary
40
S.N
Name
Position
Chairman
Member
Member
Member
Member
Member
Member
Secretary
12
Advisory Committee
S.N
Name
Position
Chairman
Member
Member
Member
Member
Member
Member
Member
Member
10
Member
11
Member
12
Secretary
13
Monitoring Committee
S.N
Name
Position
Chairman
Member
Member
Member
Member
Name
Position
Chairman
Member
Member
Member
Member
Secretary
Name
Position
Chairman
2
3
Member
Member
Member
Member
Member
Member
Member
Member
10
Secretary
41
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T h e
I n s tit u t e
o f
C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
T h e
I n s tit u t e
o f
C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
Annexure - III
42
NASs
IASs
Effective Date
(Original)
Name
Revised Date
1 Shrawan 2061
(16 July 2004)
1 Shrawan 2065
(16 July 2008)
1 Shrawan 2061
(16 July 2004)
1 Shrawan 2065
(16 July 2008)
1 Shrawan 2061
(16 July 2004)
1 Shrawan 2065
(16 July 2008)
Inventories
1 Shrawan 2061
(16 July 2004)
1 Shrawan 2065
(16 July 2008)
10
1 Shrawan 2061
(16 July 2004)
1 Shrawan 2065
(16 July 2008)
16
1 Shrawan 2061
(16 July 2004)
1 Shrawan 2065
(16 July 2008)
18
Revenue
1 Shrawan 2062
(16 July 2005)
1 Shrawan 2065
(16 July 2008)
23
Borrowing Costs
1 Shrawan 2062
(16 July 2005)
1 Shrawan 2065
(16 July 2008)
12
Income Taxes
1 Shrawan 2064
(16 July 2007)
10
10
20
1 Shrawan 2063
(16 July 2006)
1 Shrawan 2065
(16 July 2008)
11
11
21
1 Shrawan 2063
(16 July 2006)
1 Shrawan 2065
(16 July 2008)
12
12
37
1 Shrawan 2063
(16 July 2006)
1 Shrawan 2065
(16 July 2008)
13
13
11
Construction Contract
1 Shrawan 2063
(16 July 2006)
1 Shrawan 2065
(16 July 2008)
14
15
17
Leases
1 Shrawan 2064
(17 July 2007)
1 Shrawan 2065
(16 July 2008)
T h e
I n s tit u t e
o f
C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
15
16
24
1 Shrawan 2064
(17 July 2007)
1 Shrawan 2065
(16 July 2008)
16
17
34
1 Shrawan 2064
(17 July 2007)
1 Shrawan 2065
(16 July 2008)
17
18
36
Impairment of Assets
1 Shrawan 2064
(17 July 2007)
6 Shrawan 2064
(22 July 2007)
18
19
40
Investment Property
1 Shrawan 2064
(17 July 2007)
6 Shrawan 2064
(22 July 2007)
19
20
IFRS 5
1 Shrawan 2064
(17 July 2007)
6 Shrawan 2064
(22 July 2007)
NASs
IASs
Name
Effective Date
(Original)
Effective Date
14
19
Employee Benefits
1 Shrawan 2064
(17 July 2007)
6 Shrawan 2064
(22 July 2007)
21
IFRS 3
Business Combinations
1 Shrawan 2064
(17 July 2007)
6 Shrawan 2064
(22 July 2007)
23
14
Segment Reporting
1 Shrawan 2064
(17 July 2007)
6 Shrawan 2064
(22 July 2007)
24
26
24 Magh, 2064
(7February 2008)
24 Magh, 2064
(7February 2008)
25
28
Investment in Associates
1 Shrawan 2064
(17 July 2007)
6 Shrawan 2064
(22 July 2007)
26
33
1 Shrawan 2064
(17 July 2007)
6 Shrawan 2064
(22 July 2007)
27
38
Intangible Assets
1 Shrawan 2064
(17 July 2007)
6 Shrawan 2064
(22 July 2007)
Existing
NSAs
S. No.
Effective Date
(Original)
Name
Revised Date
01
NSQC 1
1 Shrawan 2065
(16 July 2008)
02
1 Shrawan 2065
(16 July 2008)
03
1 Shrawan 2062
(16 July 2005)
1 Shrawan 2065
(16 July 2008)
43
T h e
44
I n s tit u t e
o f
C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
04
01
200
1 Shrawan 2060
(17 July 2003)
1 Shrawan 2065
(16 July 2008)
05
02
210
1 Shrawan 2060
(17 July 2003)
1 Shrawan 2065
(16 July 2008)
06
03
230
Audit Documentation
1 Magh 2060
(15 January
2004)
1 Shrawan 2065
(16 July 2008)
07
04
500
Audit Evidence
1 Magh 2060
(15 January
2004)
08
05
240
1 Shrawan 2061
(16 July 2004)
1 Shrawan 2065
(16 July 2008)
09
06
320
Audit Materiality
1 Shrawan 2061
(16 July 2004)
1 Shrawan 2065
(16 July 2008)
10
07
300
1 Shrawan 2061
(16 July 2004)
1 Shrawan 2065
(16 July 2008)
11
08
700
1 Shrawan 2061
(16 July 2004)
12
09
530
1 Shrawan 2061
(16 July 2004)
13
10
570
Going Concern
1 Shrawan 2061
(16 July 2004)
14
11
580
Management Representation
1 Shrawan 2061
(16 July 2004)
15
13
260
1 Magh 2061(14
January 2005)
1 Shrawan 2065
(16 July 2008)
16
15
250
1 Magh 2061(14
January 2005)
1 Shrawan 2065
(16 July 2008)
17
16
560
Subsequent Events
1 Magh 2061(14
January 2005)
18
17
505
External Confirmations
1 Magh 2061(14
January 2005)
19
18
600
1 Magh 2061(14
January 2005)
20
19
610
1 Magh 2061(14
January 2005)
21
20
620
1 Magh 2061(14
January 2005)
22
21
510
1 Magh 2061(14
January 2005)
23
22
720
1 Magh 2061(14
January 2005)
T h e
I n s tit u t e
o f
C h a rt e r e d
Acc o u n t a n t s
o f
N e p a l
24
23
540
1 Shrawan 2062
(16 July 2005
25
24
710
Comparatives
1 Shrawan 2062
(16 July 2005
26
25
550
Related Parties
1 Shrawan 2062
(16 July 2005
27
26
800
1 Shrawan 2062
(16 July 2005
28
220
29
315
30
330
31
520
Analytical Procedures
32
701
S. No.
Existing NSAs
Name
Effective Date
01
27
4400
Engagements to
perform Agreed upon
Procedures Regarding
Financial Information
02
28
2400
Engagements to Review
Financial Statements
03
29
4410
Engagements to
Compile Financial
Information
Effective From
45