iwRvW bs wW G-1

evsjv`k

MRU
AwZwi msLv
KZc KZK cKvwkZ
eyaevi, m^i 9, 2015
evsjv`k RvZxq msm`

XvKv, 25 fv`, 1422/09 m^i, 2015

msm` KZK MnxZ wbgwjwLZ AvBbwU 25 fv`, 1422 gvZveK 09 m^i, 2015
ZvwiL ivcwZi mwZjvf KwiqvQ Ges GZviv GB AvBbwU memvaviYi AeMwZi Rb cKvk
Kiv hvBZQ :

2015 mbi 16 bs AvBb

Rb^v_ msvmg~ni dvBbvwqvj wicvwUs KvhgK GKwU mywbqwZ KvVvgvi
AvIZvq Avbqb, wnmve I wbixv ckvi vvWm cYqb, h_vh_ cwZcvjb,
evevqb, Z`viwK Ges GZ`msv Abvb Kvhvejx mv`bi
wbwg GKwU KvDwj cwZvi j weavb cYqbK cYxZ AvBb
hnZz, Rb^v_ msvmg~ni dvBbvwqvj wicvwUs KvhgK GKwU mywbqwZ KvVvgvi
AvIZvq Avbqb, wnmve I wbixv ckvi vvWm cYqb, h_vh_ cwZcvjb, evevqb,
Z`viwK Ges GZ`msv Abvb Kvhvejx mv`bi wbwg GKwU KvDwj cwZvi j
weavb Kiv mgxPxb I cqvRbxq;
mnZz, GZ`viv wbgic AvBb Kiv nBj h_v :
c_g Aavq
cviwK
1| msw wkivbvg I ceZb|(1) GB AvBb dvBbvwqvj wicvwUs AvBb, 2015
bvg AwfwnZ nBe|
(2) GB AvBb Awej^ KvhKi nBe|
( 7029 )
g~j : UvKv 30.00

7030

evsjv`k MRU, AwZwi, m^i 9, 2015

2| msvmg~n|welq ev cmi cwicx Kvb wKQy bv _vwKj, GB AvBb

(1) AwWwUs vvWm A_ aviv 40 Gi Aaxb cYxZ AwWwUs vvWm;
(2) Avw_K ermi A_ mB mgqKvjK eySvBe h mgqKvj, Dnv GKwU c~Y
ermi nDK ev bv nDK, Gi jvf-wZi wnmve Rb^v_ msvi mvaviY evwlK
mfvq Dcvcb Kiv nq;
(3) Avw_K weeiYx A_ AeZxKvjxb ev P~ov wwZc, Avq weeiYx ev jvf I
jvKmvb wnmve, BKzBwU cwieZbi weeiY, bM` cevn weeiYx, UxKv I
Acivci weeiYx Ges Bnv`i Dci evLvg~jK weewZ;
(4) Avcxj KZc A_ aviv 54 Gi Aaxb MwVZ Avcxj KZc;
(5) KwgwU A_ aviv 17 Gi Aaxb MwVZ Kvb KwgwU;
(6) KvDwj A_ aviv 3 Gi Aaxb MwVZ dvBbvwqvj wicvwUs KvDwj;
(7) Pqvigvb A_ KvDwji Pqvigvb;
(8) Rb^v_ msv A_
(K) mB msv hvnv wbgi h Kvb GKwU wbYvqK c~iY Kwie, h_v :
(A) evsK-Kvvbx AvBb, 1991 (1991 mbi 14 bs AvBb) Gi aviv
5(Y) G msvwqZ evsK-Kvvbx;
(Av) Kvb wmwKDwiwU BmyKvix cwZvb hvnvi evsjv`k wmwKDwiwUR
Av GP Kwgkb AvBb, 1993 (1993 mbi 15 bs AvBb)
Abymvi wmwKDwiwUR G GP Kwgkbi wbKU cwZe`b
`vwLji evaevaKZv iwnqvQ;
(B) Avw_K cwZvb AvBb, 1993 (1993 mbi 27 bs AvBb) Gi
aviv 2(L) G msvwqZ Avw_K cwZvb;
(C) gvBvwWU ijUwi A_wiwU AvBb, 2006 (2006 mbi
32 bs AvBb) Gi aviv 2(21) G msvwqZ z`FY cwZvb;
(D) exgv AvBb, 2010 (2010 mbi 13 bs AvBb) Gi aviv 2(25) G
msvwqZ exgvKvix;

evsjv`k MRU, AwZwi, m^i 9, 2015

7031

(E) Kvb msv hvnvi evwlK ivR^ c~eeZx A_ ermi KvDwj KZK
miKvwi MRU cvcb viv wbavwiZ A_ mxgv AwZg KwiqvQ;
(F) Kvb msv hvnv c~eeZx A_ ermii kl wbewYZ h Kvb
2 (`yB) wU kZ c~iY Kwie, hw`
(1) Dnv cweavb viv wbavwiZ b~bZg msLK ewK wbqvM
Ki,
(2) Dnvi gvU cwim` KvDwj KZK miKvwi MRU
cvcb viv wbavwiZ A_ mxgv AwZg Ki, Ges
(3) Dnvi kqvinvvi`i BKzBwU eZxZ gvU `vq KvDwj
KZK miKvwi MRU cvcb viv wbavwiZ `vq mxgv
AwZg Ki;
(L) Dc-`dv (K) Z DwjwLZ wbYvqK c~iYKvix wbewYZ cwZvbmg~nI
Afy nBe, h_v :
(&A) ivxq gvwjKvbvaxb Kvvbx ev evwYwRK cwZvbmg~n;
(Av) mswewae KZc;
(B) ew LvZ cwiPvwjZ ^Qv Kvhg cwiPvjbvKvix emiKvwi
msv (Non-governmental Organisation); Ges
(C) Abyic Ab Kvb msv ev cwZvb;
(9) ZvwjKvfz wbixK A_ GB AvBbi Aaxb Rb^v_ msvi wbixK wnmve
Kvhg cwiPvjbvi Rb cg Aavqi weavb Abymvi ZvwjKvfz Kvb
wbixK;
(10) aviv A_ GB AvBbi aviv;
(11) wbavwiZ A_ GB AvBbi Aaxb cYxZ wewa ev cweavb viv wbavwiZ;
(12) wbeb A_ ckv`vi GKvDUw cwZvb Gi m`m wnmve wbewZ Kvb
GKvDUvU;

7032

evsjv`k MRU, AwZwi, m^i 9, 2015

(13) wbixK A_ GKK Kvb ew A_ev Kvb wbixv dvgi gvwjK, Askx`vi
ev DnvZ KgiZ wbixv mev Kvhg m Kvb ew whwb ckv`vi
GKvDUw cwZvb Gi m`m wnmve wbewZ;
(14) wbixv PPv A_ wbixK ev wbixv dvg KZK c` wbixv mev;
(15) wbixv dvg A_ wbixv mev c`vbKvix GKK ev h_ Askx`vwiZ
cwiPvwjZ Kvb cwZvb ev dvg Dnv wbewZ nDK ev bv nDK;
(16) wbixv mev A_ Kvvbx AvBb, 1994 (1994 mbi 18 bs AvBb) Gi
aviv 210 nBZ 220 Abymvi c` mev Ges Abvb wewae AvBbi Aaxb
cwiPvwjZ Abyic mev;
(17) cwiPvjK A_ Kvvbx AvBb, 1994 (1994 mbi 18 bs AvBb) Gi aviv
2(S) G msvwqZ cwiPvjK ev mswewae miKvwi msv ev cwZvbi evWi
m`m;
(18) ckv`vi GKvDUU A_ aviv 2(19) Gi cwZvbqi m`mK eySvBe|
Kg mv`bi evsjv`k PvUvW GKvDUbUm AWvi, 1973 Abyhvqx
BbwwUDU Ae PvUvW GKvDUUm Ae evsjv`k Gi m`mMY cwiPvwjZ
nBeb Ges BbwwUDU Ae K G gvbRgU GKvDUUm AwWbv,
1977 Abyhvqx BbwwUDU Ae K G gvbRgU GKvDUUm Ae
evsjv`k Gi m`mMY cwiPvwjZ nBeb;
(19) ckv`vi GKvDUw cwZvb A_ Bangladesh Chartered Accountants
Order, 1973 (P.O. No. 2 of 1973) Gi Aaxb cwZwZ BbwwUDU Ae
PvUvW GKvDUUm Ae evsjv`k (AvBwmGwe) Ges The (Cost and
Management Accountants Ordinance, 1977 (Ordinance No. LIII of
1977) Gi Aaxb BbwwUDU Ae K G gvbRgU GKvDUUm Ae

evsjv`k;
(20) cweavb A_ aviv 70 Gi Aaxb cYxZ cweavb;
(21) dvBbvwqvj wicvwUs vvWm A_ aviv 40 Gi Aaxb cYxZ dvBbvwqvj
wicvwUs vvWm;

evsjv`k MRU, AwZwi, m^i 9, 2015

7033

(22) evwlK cwZe`b A_ Rb^v_ msvi Avw_K weeiYx I wbixv cwZe`b Ges
mswk Rb^v_ msvi cwiPvjbv cwil`i cwZe`bmn D msvi Kvhg
cwZdjbc~eK evrmwiK wfwZ cKvkKZ `wjj;
(23) wewa A_ aviv 69 Gi Aaxb cYxZ wewa;
(24) m`m A_ KvDwji m`m;
(25) ^xKZ wekwe`vjq A_ AvcvZZt ejer Kvb AvBb viv ev AvBbi Aaxb
cwZwZ Kvb wekwe`vjq, Ges h_vh_ KZc KZK ^xKZ ewjqv NvwlZ
Ab Kvb wekwe`vjqI Bnvi Afz nBe; Ges
(26) miKvi A_ GB AvBbi Dk c~iYK, MYcRvZx evsjv`k miKvii
A_ gYvjqi A_ wefvMK eySvBe|
wZxq Aavq
KvDwj cwZv, MVb, BZvw`
3| KvDwj cwZv|(1) GB AvBb ceZbi ci miKvi, miKvwi MRU cvcb
viv, dvBbvwqvj wicvwUs KvDwj bvg GKwU KvDwj cwZv Kwie|
(2) KvDwj GKwU mswewae msv nBe Ges Dnvi vqx avivevwnKZv I mvaviY
mxjgvni _vwKe Ges GB AvBb ev Z`axb cYxZ wewa ev cweavb mvc, Bnvi vei ev
Avei Dfq cKvi mw ARb Kwievi, AwaKvi ivwLevi ev nvi Kwievi gZv
_vwKe Ges Bnv wbR bvg eenvi gvgjv `vqi KwiZ cvwie Ges Bnvi weiI gvgjv
`vqi Kiv hvBe|
4| KvDwji Kvhvjq|KvDwji cavb Kvhvjq XvKvq _vwKe Ges KvDwj
cqvRbeva, miKvii c~evbygv`bg, `ki h Kvb vb Dnvi kvLv Kvhvjq vcb
KwiZ cvwie|
5| KvDwji MVb, BZvw`|(1) wbgewYZ m`m mg^q KvDwj MwVZ nBe, h_v :
(K) miKvi KZK wbqvMKZ GKRb Pqvigvb;
(L) miKvi KZK gbvbxZ A_ gYvjqi Aaxb h Kvb wefvMi GKRb AwZwi
mwPe;
(M) evwYR gYvjq KZK gbvbxZ GKRb AwZwi mwPe;

7034

evsjv`k MRU, AwZwi, m^i 9, 2015

(N) evsjv`ki gnv wnmve-wbixK I wbqK KZK gbvbxZ GKRb WcywU
wmGGwR;
(O) evsjv`k evsKi Mfbi KZK gbvbxZ GKRb WcywU Mfbi;
(P) RvZxq ivR^ evWi Pqvigvb KZK gbvbxZ GKRb m`m;
(Q) evsjv`k wmwKDwiwUR G GP Kwgkbi Pqvigvb KZK gbvbxZ
GKRb Kwgkbvi;
(R) BbwwUDU Ae PvUvW GKvDUUm Ae evsjv`k (AvBwmGwe) Gi mfvcwZ;
(S) BbwwUDU Ae K G gvbRgU GKvDUUm Ae evsjv`k
(AvBwmGgGwe) Gi mfvcwZ;
(T) miKvi KZK gbvbxZ Kvb cvewjK wekwe`vjqi wnmvewevb wefvMi
GKRb AavcK (wbavwiZ gqv`);
(U) dWvikb Ae evsjv`k P^vi Ae Kgvm G BvwR (GdwewmwmAvB) Gi
mfvcwZ; Ges
(V) KvDwji Pqvigvb KZK gbvbxZ GKRb wbevnx cwiPvjK, whwb Bnvi
m`m-mwPeI nBeb|

(2) Pqvigvb KvDwji cavb wbevnx nBeb|

6| KvDwji Kvb m`mi AcmviYi AbymiYxq cwZ|(1) aviv 5 Gi
Dc-aviv (1) Gi `dv (K), (R), (S) (U) I (V) G ewYZ m`mMYK Zuvnv`i m`m c`
nBZ AcmviY Kiv hvBe, hw` wZwb
(K) kvixwiK ev gvbwmK Amvg_i KviY `vwqZ cvjb Ag nb ev `vwqZ cvjb
A^xKwZ Rvbvb; ev
(L) mZ KviY eZxZ 3 (wZb) gvmi AwaK mgq `vwqZ cvjb e_ nb ev
A^xKvi Kib; ev
(M) aviv 11 Gi weavb Abyhvqx m`m _vwKevi AhvM nBqv cob; ev
(N) Ggb Kvb KvR Kib hvnv KvDwji Rb wZKi; ev
(O) Ggb AvPiY, ev wbRi c`K Ggbfve eenvi Kib hvnv GB AvBbi
Dk ev Rb^v_K evnZ Ki|

evsjv`k MRU, AwZwi, m^i 9, 2015

7035

(2) miKvi, Dc-aviv (1) G ewYZ KviYi mwVKZv hvPvBqi Rb Z` KwgwU MVb
Kwie Ges D KwgwUi KvhcwZ, cwiwa, cwZe`b `vwLji mgqmxgv, Z` cwZe`b
DwjwLZ AvewkK welqmg~n, AcmviY welq mycvwik I GZ`&&msv welqvw` wewa viv
wbavwiZ nBe|
(3) GB avivi Aaxb AcmvwiZ Kvb m`m KvDwji m`m wnmve ev KvDwji Ab
Kvb c` cybtwbqvMi AhvM nBeb|
7|
KvDwji mvaviY Dkmg~n|KvDwji mvaviY Dkmg~n nBe
wbgic, h_v :
(K) wnmveiY I wbixv ckv vvWm, bwZKZv mwKZ gvb, BZvw` wbaviY;
(O) wnmveiY I wbixv mevi YMZ gvb DbZKiY;
(M) wnmveiY I wbixv ckvi Dbqb mvab;
(N) KvDwj ZvwjKvfz wbixK`i wnmveiY I wbixv KvRi mevPgvb
wbwZKiY;
(O) Avw_K cwZe`bi wekvmhvMZv ewKiY;
(P) wnmveiY I wbixvi ckvMZ Kvhgi mZZv, ^QZv wbwZKiY Ges
mgZv ewZ mnhvwMZv c`vb; Ges
(Q) Rb^v_ msvmg~nK Avw_K I A-Avw_K Z_i DPgvb mb cwZe`b
cZ DyKiY|
8| KvDwji gZv I Kvhvejx|(1) KvDwji Kvhvejx myzfve mv`bi wbwg
KvDwj, GB AvBbi weavbvejx mvc, cqvRbxq mKj gZv cqvM I Kvhvejx mv`b
KwiZ cvwie|
(2) Dc-aviv (1) Gi mvgwMKZvK zY bv Kwiqv KvDwj, wbgewYZ welqmg~n Dnvi
gZv cqvM I Kvhvejx mv`b KwiZ cvwie, h_v :
(K) evsjv`ki Av_-mvgvwRK Aevi cwZ weePbvq AvRvwZKfve MnxZ I
gvb mb dvBbvwqvj wicvwUs I AwWwUs vvWm Gi mwnZ mvgm ivwLqv
vvWmmg~n cYqb I Dnvi evevqb;

7036

evsjv`k MRU, AwZwi, m^i 9, 2015

(L) BUvibvkbvj GKvDwUs vvWm evW (AvBGGmwe), BUvibvkbvj AwWwUs
G Gmyi vvWm evW (AvBGGGmwe) ev GZ`msv Abvb
AvRvwZK msv KZK cYxZ AvRvwZKfve MnxZ I gvb mb vvWm
cwZcvjb wbwZKiY;
(M) KvDwj KZK cYxZ dvBbvwqvj wicvwUs I AwWwUs vvWm Gi KvhKi
cwZcvjb, cwiexY I cqvM wbwZKiY;
(N) Avw_K cwZe`b, wnmveiY I wbixvi YMZgvb wbwZKiYi j
cqvRbxq wewa, cwewa, vvWm MvBWjvBb, KvW, cYqb I Dnvi cqvM
wbwZKiY;
(O) ckvMZ AvPiYi DPgvb eRvq ivwLevi j wbixK`i wbixv PPv I
Abykxjb cwiexY;
(P) wnmveiY I wbixv msv Kvhvejx welq civgk I K`xq Z_ fvvi
wnmve Z_MZ mev c`vb;
(Q) wbixK`i ZvwjKvfzKiY Ges Zrmsv Z_ iwRvi msiY Ges
cKvk;
(R) Ab Kvb AvBbi Aaxb wbavwiZ wicvwUs Pvwn`vi cwZcvjb wbwZKiY;
(S) ckv`vi GKvDUw cwZvb KZK cwiPvwjZ wkv mb`, Kvm Ges ckvMZ
gvb Dbqb wewfb wkv, cwkY, BUvbkxc, AvwUKjkxc I MelYv Kvhg
welq mycvwik c`vb Ges Dbqb mnhvwMZv c`vb;
(T) GB AvBbi Dk c~iYK ckv`vi GKvDUw cwZvb KZK cwiPvwjZ
ckvMZ Dbqb Kvhgi cheY;
(U) KvDwj, ckv`vi GKvDUw cwZvb ev mswk Ab Kvb cwZvb KZK
Avw_K cwZe`b, wnmveiY, wbixv I KcviU Mfbv cwZK AwaKZi
KvhKi I `Zvi mwnZ cqvM Kiv hvq GBic h Kvb welqi Dci
MelYvK DrmvwnZKiY I gZ, A_vqb;
(V) wnmveiY I wbixv Kvhg h_vh_fve cwiPvjbvi Rb cqvRbxq wewa ev
cweavb cYqb;
(W) GB AvBbi Aaxb Abymvb cwiPvjbv I GZ`&&msv Kvhg cwiPvjbv;
(X) KvDwji Dk I Kvhg cwiPvjbvi Rb Dchy cwZ ev xg MnY I
evevqb;

evsjv`k MRU, AwZwi, m^i 9, 2015

7037

(Y) KvDwji Dk I Kvh mv`bi mwnZ mwKZ ev Dnvi mnvqK nq

GBic vbxq ev AvRvwZK h Kvb cvwZvwbK D`vMi m m nIqv
ev, chvR , mgSvZv viK I Pzw mv`b;
(Z) KvDwj KZK c` mevi welq PvR I wd wbaviY;
(_) GB AvBb Ges Z`axb cYxZ wewai Aaxb Rwigvbv Avivc;
(`) Avw_K cwZe`b, A-Avw_K cwZe`b, Avw_K weeiYx, evwlK cwZe`b,
wnmveiY I wbixv ev GZ`mwKZ welq miKviK mycvwik ev civgk
c`vb; Ges
(a) GB AvBbi Dk c~iYK, KvDwji mvaviY Dk I Kvhvejx
evevqbi j KvDwj hBic cqvRb gb Kwie mBic Abvb Kvh
mv`b|
9| KvDwji mfv|(1) GB avivi Abvb weavbvejx mvc, KvDwj Dnvi mfvi
KvhcwZ wbaviY KwiZ cvwie|
(2) KvDwji mfv Dnvi Pqvigvb KZK wbavwiZ vb I mgq AbywZ nBe|
(3) cwZ 3 (wZb) gvm KvDwji Ab~b GKwU mfv AbywZ nBe, Ze Riix
cqvRb ^Zg mgqi bvwUk mfv Avnevb Kiv hvBe|
(4) Kvb wbw` welq AvjvPbv Abyvb ev wmv MnYi Dk gvU 3 (wZb) Rb
m`m KvDwji wekl mfv Avnevbi Rb PqvigvbK wjwLZfve Abyiva KwiZ cvwieb
Ges Dic Abyiva cvwi 15 (cbi) w`bi ga Pqvigvb mfv Avnevb Kwieb|
(5) KvDwji mfvq Kvivg MVbi Rb Dnvi gvU m`m msLvi Ab~b GK-ZZxqvsk
m`mi DcwwZi cqvRb nBe|
(6) Pqvigvb KvDwji mKj mfvq mfvcwZZ Kwieb Ges Zvnvi AbycwwZZ
Z`KZK wjwLZfve gbvbxZ GKRb m`m mfvq mfvcwZZ Kwieb|
(7) KvDwji cZK m`mi GKwU Kwiqv fvU _vwKe Ges msLvMwi fvU mfvq
wmv MnxZ nBe, Ze c` fvUi mgZvi mfvq mfvcwZZKvix ewi wZxq ev
wbYvqK fvU c`vbi gZv _vwKe|
(8) aygv Kvb m`m c`i k~bZv ev KvDwj MVb wU _vwKevi KviY KvDwji
Kvb Kvh ev Kvhaviv Aea nBe bv ev ZrmK Kvb Av`vjZ ev Ab Kv_vI Kvb ckI
Dvcb Kiv hvBe bv|

7038

evsjv`k MRU, AwZwi, m^i 9, 2015

ZZxq Aavq
KvDwji Pqvigvb, KgKZv BZvw`

10| evQvB KwgwU|(1) miKvi, miKvwi MRU cvcb viv, Pqvigvb I

wbevnx cwiPvjK c` wbqvMi mycvwik c`vbi Dk wbgic GKwU evQvB KwgwU MVb
Kwie, h_v :
(K) evsjv`ki gnv wnmve-wbixK I wbqK

- mfvcwZ;

(L) evsjv`k miKvix Kg Kwgkb Gi Pqvigvb KZK gbvbxZ

GKRb m`m

- m`m; Ges

(M) mwPe, A_ wefvM

- m`m|

(2) wbevnx cwiPvjK wbqvMi Dc-aviv (1) G ewYZ evQvB KwgwUZ KvDwji
PqvigvbI m`m wnmve _vwKeb|
(3) Dc-aviv (1) Gi Aaxb MwVZ KwgwU Dnvi mfvi KvhcwZ wbaviY Kwie|
(4) A_ wefvM evQvB KwgwUi Kvh-mv`b cqvRbxq mvwPweK mnvqZv c`vb Kwie|
(5) Dc-aviv (1) Gi Aaxb MwVZ evQvB KwgwU aviv 11 I 12 Gi weavb cwZcvjb
mvc Dnvi mfvq MnxZ memZ wmvi wfwZ Pqvigvbi k~b c`i wecixZ 2 (`yB)
Rb Ges Dc-aviv (1) I (2) Gi mg^q MwVZ evQvB KwgwUi wmvi wfwZ cwZwU wbevnx
cwiPvjKi k~b c`i wecixZ 2 (`yB) Rb Dchy ewi bvgi ZvwjKv cZ Kwiqv
mycvwikmn miKvii wbKU ck Kwie|
(6) miKvi Dc-aviv (1) Gi Aaxb MwVZ evQvB KwgwUi mycvwiki wfwZ Pqvigvb
Ges Dc-aviv (1) I (2) Gi mg^q MwVZ evQvB KwgwUi mycvwiki wfwZ wbevnx cwiPvjK
c` wbqvM c`vb Kwie|
evLv : GB avivq mwPe A_ wmwbqi mwPeI Afz nBeb|
11| Pqvigvbi wbqvM, hvMZv, BZvw`|(1) miKvi, Kvb ^xKZ wekwe`vjq
nBZ wnmveiY ev eemvq ckvmb ev A_bxwZ ev AvBb ev dvBbv ev evswKs welq
mvZKvi wWMxmn Ab~b 15 (cbi) ermii wbevnx KvRi AwfZvmb Kvb ewK 4
(Pvi) ermi gqv`i Rb Pqvigvb wnmve wbqvM Kwie :
Ze kZ _vK h, Kvb ew GKvw`g ev Ab Kvb fve 2 (`yB) gqv`i ekx
Pqvigvb wnmve wbqvM jvfi hvM nBeb bv|

evsjv`k MRU, AwZwi, m^i 9, 2015

7039

(2) Pqvigvbi c` k~b nBj wKsev Zvnvi AbycwwZ, AmyZv ev Ab Kvb KviY
Pqvigvb Zvnvi `vwqZ cvjb Amg_ nBj, k~b c` b~Zb Pqvigvb Kvhfvi MnY bv Kiv
ch wKsev Pqvigvb cybivq ^xq `vwqZ cvjb mg_ bv nIqv ch, miKvi KZK gbvbxZ
KvDwji Kvb m`m Pqvigvb wnmve `vwqZ cvjb Kwieb|
12| wbevnx cwiPvjKMYi wbqvM, hvMZv, BZvw`|(1) GB AvBbi aviv 22 Gi
Dc-aviv (1) Gi
(K) `dv (K), (L) I (M) G DwjwLZ wefvMi wbevnx cwiPvjK c` wbqvMi Rb
cv_xK eemv ckvmb ev wnmveiY, ev A_bxwZ ev AvBb ev dvBbv ev
evswKs welq mvZKvi ev wnmve wevb ckv`vi wWMxmn Ab~b 10 (`k)
ermii eve AwfZv _vwKZ nBe; Ges
(L) `dv (N) G DwjwLZ cqvMKvix wefvMi wbevnx cwiPvjK c` wbqvMi Rb
cv_xK Kvb ^xKZ wekwe`vjq nBZ AvBb welq Ab~b vZK (mvb) wWMx
Ges D wefvMi Kvhvejx mswk welq Ab~b 10 (`k) ermii AwfZv
mb nBZ nBe|
(2) wbevnx cwiPvjKMY Zvnv`i wbqvMi ZvwiL nBZ 4 (Pvi) ermi gqv` ^xq
c` envj _vwKeb Ges Abyic AviI GKwU gqv`i Rb cybtwbqvMi hvM nBeb|
(3) Dc-aviv (1) Gi Aaxb wbavwiZ gqv` kl nBevi c~e wbevnx cwiPvjKMY h
Kvb mgq 3 (wZb) gvmi wjwLZ bvwUk c`vbc~eK, miKvii Dk ^xq ^vihy
chvM c`ZvM KwiZ cvwieb :
Ze kZ _vK h, miKvi KZK c`ZvMc MnxZ bv nIqv ch D c`ZvM KvhKi
nBe bv|
13| Pqvigvb I wbevnx cwiPvjKMYi AhvMZv|Kvb ew KvDwji Pqvigvb
ev wbevnx cwiPvjK wnmve wbhy nBevi ev _vwKevi hvM nBeb bv, hw` wZwb
(K) evsjv`ki bvMwiK bv nb; ev
(L) Dchy Av`vjZ KZK `Dwjqv NvwlZ nb; ev
(M) Kvb evsK ev Avw_K cwZvb KZK FYLjvwc wnmve NvwlZ nb; ev
(N) Kvb dR`vix Acivai `vq `vlx mve nBqv Av`vjZ KZK Ab~b
3 (wZb) ermii Kviv` `wZ nb; ev
(O) kvixwiK ev gvbwmK AmyZvi KviY `vwqZ cvjb Ag nb; ev
(P) KvDwj KZK wbaviY Kwievi GLwZqvi iwnqvQ Ggb Kvb welq nBZ
cZ ev civfve Kvb Avw_K myweav MnY Kib; ev

7040

evsjv`k MRU, AwZwi, m^i 9, 2015

(Q) wbhy nBevi ci wbR bvg ev Ab Kvb ewi bvg cZ ev civfve
Kvb wKQzi wewbgq ev wewbgq MnY ewZiK ckv`vi GKvDUU wnme
wnmveiY ev wbixv mev KvR RwoZ _vKb A_ev, gZ, AvBbRxex
wnmve KgiZ _vKb; ev
(R) 65 (cuqlw) ermi eqm c~Y Kib; ev
(S) Kvb ckv`vi cwZvb KZK kvwcv nb; ev
(T) Ki duvwKi KviY kvwcv nb|

14| Pqvigvb I wbevnx cwiPvjKMYi cvwikwgK I myweavw`|miKvi, Pqvigvb

Ges wbevnx cwiPvjKMYi cvwikwgK, fvZv, myhvM-myweav I PvKzixi Abvb kZvejx wewa viv
wbaviY Kwie :
Ze kZ _vK h, D wewa cYxZ bv nIqv ch miKvi KZK GZ`yk mvaviY
Av`k Rvixi gvag wbavwiZ kZvejx KvhKi _vwKe|
15| mvbx|KvDwji mfvq AskMnYKvix m`mMY Ges GB AvBbi Aaxb MwVZ
Kvb KwgwUi m`m wewa viv wbavwiZ cwZZ I nvi KvDwji Znwej nBZ mvbx cvc
nBeb|
16| Pqvigvbi `vwqZ I KZe, BZvw`|Pqvigvbi `vwqZ I KZe nBe
wbgic, h_v :
(K) KvDwji ckvmb cwiPvjbv;
(L) KvDwj KZK wbavwiZ Kvhvejx I welqmg~ni h_vh_ cwiPvjbv I eevcbv;
(M) evwlK evRU I Kgm~Px cYqb; Ges
(N) KvDwj KZK mgq mgq AwcZ Ab Kvb `vwqZ cvjb|
17| KwgwU, BZvw`|(1) KvDwj, GB AvBbi Dk c~iYK Dnvi h Kvb
gZv cqvM ev Kvb Kvh mv`b mnvqZvi Rb cqvRbeva GK ev GKvwaK m`m ev
Dnvi Kvb KgKZv ev mswk welq AwfZvmb `kx ev we`kx Kvb wekl ew
mg^q GK ev GKvwaK KwgwU MVb KwiZ cvwie|
(2) Dc-aviv (1) G DwjwLZ KwgwUi AwZwi wnmve GB AvBbi Aaxb dvBbvwqvj
vvWm, AwWwUs vvWm, wbixv PPv KvW, bwZKZv KvW, MvBW-jvBb ev Abyic
`wjjvw`i Lmov cZ, cixv-wbixv I cvqvwMK w`K chvjvPbvi Rb KvDwj hic
msLK cqvRb gb Kwie, BUvibvkbvj dvBbvwqvj wicvwUs vvWm I BUvibvkbvj
AwWwUs vvWm Gi eenvwiK cqvM welq Awf mBic msLK `kx-we`kx ckv`vi I
Ackv`vi wekl ew mg^q GK ev GKvwaK UKwbKvj KwgwU MVb KwiZ cvwie|

evsjv`k MRU, AwZwi, m^i 9, 2015

7041

(3) KvDwj, Dc-aviv (1) I (2) G DwjwLZ KwgwU MVbi Av`k mswk KwgwUi
`vwqZ, Kvhaviv, wicvU `vwLji mgq mxgv, mvwPweK mnvqZv, cvwikwgK, myweavw`, BZvw`
wbaviY KwiZ cvwie|
18| KvDwji KgKZv I KgPvix wbqvM, BZvw`|(1) KvDwj, miKvii
c~evbygv`bg, Dnvi Kvhvejx myzfve mv`bi Rb cqvRbxq msLK KgKZv I KgPvix
wbqvM KwiZ cvwie|
(2) KvDwji KgKZv I KgPvix`i wbqvM cwZ I PvKzixi kZvejx cweavb viv
wbavwiZ nBe|
19| clY Rbej wbqvM|(1) KvDwj cqvRb miKvii wbKU Dchy KgKZv I
KgPvixK clY wbqvMi Rb Abyiva Kwie|
(2) Dc-aviv (1) Gi Aaxb wbhy ew KvDwji Abvb KgPvixi bvq GKBic
kLjv I wbqYg~jK eevaxb KgiZ _vwKeb, Ze Zvnvi Dci Kvb ` Avivci ck
`Lv w`j mswk Z_vw`mn cqvRbxq eev MnYi Rb welqwU D ewi wbqvMKvix
KZci wbKU ciY KwiZ nBe|
20| gZv AcY|KvDwj, wjwLZ Av`k viv, Av`k wbavwiZ kZvaxb, GB
AvBbi Aaxb Dnvi mKj ev h Kvb gZv cavb wbevnx, wbevnx cwiPvjK, KvDwji Kvb
KgKZv ev Ab Kvb ewK AcY KwiZ cvwie|
21| KvDwji evwlK cwZe`b|(1) KvDwj, Bnvi A_ ermi mgvwi AbwaK
3 (wZb) gvmi ga, miKvii wbKU ZrKZK c~eeZx A_ ermi mvw`Z Kvhvejx mK
GKwU evwlK cwZe`b `vwLj Kwie|
(2) Dc-aviv (1) Gi Aaxb `vwLjKZ cwZe`b Abvb welqi ga wbgewYZ
welqmg~n Afz _vwKe, h_v :
(K) evwlK Avq eqi wnmve Ges Z_mg~n;
(L) KvDwji KgKvi mvweK chvjvPbv;
(M) KvDwji h mKj j AwRZ nBqvQ Dnvi weeiY;
(N) KvDwji h mKj j AwRZ nq bvB KviYmn Dnvi msw weeiY;
(O) KvDwji m`m`i msw RxebvjL Ges cv cvwikwgK, mvbx I Abvb
myweavw` msv Z_; Ges
(P) KvDwji mfvq m`m`i DcwwZi weeiYx|

7042

evsjv`k MRU, AwZwi, m^i 9, 2015

(3) Dc-aviv (2) Gi `dv (K) Z DwjwLZ KvDwji evwlK Avq-eqi wnmve
evsjv`ki gnv-wnmve wbixK I wbqK KZK wbixwZ nBZ nBe |
(4) Dc-aviv (3) Gi Aaxb wnmve wbixvi Dk gnv-wnmve wbixK ev Zvnvi wbKU
nBZ gZvcv Kvb ew KvDwji mKj iKW, `wjj-`veR, bM` ev evsK MwQZ
A_, RvgvbZ, fvvi Ges Abwea mw cixv Kwiqv `wLZ cvwieb Ges cqvRb
KvDwji h Kvb m`m, KgKZv I KgPvixK wRvmvev` KwiZ cvwieb|
(5) A_ gYvjqi `vwqZ wbqvwRZ gx GB avivi Aaxb `vwLjKZ cwZe`b h_vkxN
me RvZxq msm` Dcvcbi eev Kwieb|
PZz_ Aavq
KvDwji KgwefvM, `vwqZ, KvW BZvw`
22| KvDwji Kg wefvM|(1) GB AvBbi Dk c~iYK, wbgewYZ wefvMmg~n
mg^q KvDwji Kg wefvM MwVZ nBe, h_v :
(K) gvb` wbaviYx wefvM (Standards Setting Division);
(L) Avw_K cwZe`b cwiexY wefvM (Financial Reporting Monitoring
Division);

(M) wbixv PPv cybixY wefvM (Audit Practice Review Division); Ges
(N) cqvMKvix wefvM (Enforcement Division)|
(2) Dc-aviv (1) G DwjwLZ cwZwU wefvM GKRb Kwiqv wbevnx cwiPvjK _vwKeb
Ges wZwb D wefvMi cavb nBeb|
23| gvb` wbaviYx wefvMi `vwqZ|(1) gvb` wbaviYx wefvMi `vwqZ nBe GB
AvBbi weavbvejx AbymiYg dvBbvwqvj wicvwUs, g~j wbaviY, GKPzqvwiqvj vvWm,
AwWwUs vvWm cYqb, bevqb, Dbqb I cwiMnY mK h_vchy cve cYqbc~eK Dnv
KvDwji Abygv`bi Rb Dcvcb Kiv|
(2) Dc-aviv (1) Gi mvgwMKZvK zY bv Kwiqv GB AvBbi Dk c~iYK
KvDwj, miKvii c~evbygv`bg, miKvwi MRU cvcb viv, cweavb cYqbi gvag
gvb` wbaviYx wefvMi `vwqZ cvjbi I cwZ wbaviY KwiZ cvwie|
24| Avw_K cwZe`b cwiexY wefvMi `vwqZ|(1) Avw_K cwZe`b cwiexY
wefvMi `vwqZ nBe GB AvBb ev Ab Kvb AvBbi Aaxb cYxZ h Kvb dvBbvwqvj
wicvwUs I AwWwUs vvWm, KvW ev MvBWjvBb Rb^v_ msv KZK h_vh_fve AbymiY
Kiv nBZQ wKbv Dnv cwiexY, weklY I mbv Kiv|

evsjv`k MRU, AwZwi, m^i 9, 2015

7043

(2) GB AvBbi Dk c~iYK KvDwj, miKvii c~evbygv`bg, miKvwi MRU

cvcb viv, cweavbgvjv cYqbi gvag Avw_K cwZe`b cwiexY wefvMi `vwqZ cvjbi
I cwZ wbaviY KwiZ cvwie|
(3) GB AvBbi Aaxb Kvh mv`bi , D wefvM mswk Rb^v_ msv ev Ab
Kvb cwZvbK wjwLZfve AewnZ Kwie h, D wefvM KZK MnxZ Kvb Kvhgi welq
Kvb Avcw _vwKj D msv ev cwZvb mivmwi welqwU Avw_K cwZe`b cwiexY wefvMi
wbKU Dvcb KwiZ cvwie|
(4) GB AvBbi Aaxb Kvh mv`bi mgq Avw_K cwZe`b cwiexY wefvMi wbKU
hw` cZxqgvb nq h, Kvb Rb^v_ msv KZK dvBbvwqvj wicvwUs I AwWwUs vvWm,
KvW ev MvBWjvBb AbymZ nBZQ bv, Zvnv nBj welqwU weePbvg ZrmK eev
MnYi Rb D wefvM D welq Dnvi gZvgZ I mycvwik cqvMKvix wefvMK
AewnZ Kwie|
(5) GB AvBb Ges Z`axb cYxZ cweavbi weavb mvc, Avw_K cwZe`b cwiexY
wefvM ZrKZK wbavwiZ cwZ AbymiYg Dnvi cwiexY Kvh cwiPvjbv Kwie|
25| wbixv PPv cybixY wefvMi `vwqZ |(1) wbixv PPv cybixY wefvMi `vwqZ
nBe wbgic, h_v :
(K) ckv`vi GKvDUw cwZvbi wbixv PPv mswk Kvhgi cheY;
(L) GB AvBbi Dk c~iYK, `ePqbi wfwZ ZvwjKvfy wbixK, wbixv
dvg ev wbixKK mnvqZv Kwiqv _vK GBic Kvb cwZvbi wbixv PPvi
cybixY;
(M)

Kvb ZvwjKvfz wbixK, wbixv dvg ev wbixK I wbixv dvgK

mnhvwMZv Kwiqv _vK GBic Kvb cwZvb KZK GB AvBbi Aaxb cYxZ
wbixv PPv KvW ev AwWwUs vvWmg~ni cwZcvjb A_ev D KvW ev
vvW Gi Kvb kZ ev weavb f nBqvQ wKbv Dnv wbaviY; Ges

(N) cwZ 3 (wZb) ermi Ai GKevi Kwiqv mswk cwZvb

(A) Gi wbqYg~jK eev cybixY;
(Av) ckvMZ gvb eRvq ivwLqv GKvDUw ckvi Dbqb cqvRbxq c`c
MnY KwiqvQ wKbv Zvnv cybixY; Ges
(B) Dnvi MVbKvix mb` (charter) ewYZ Abvb Rb^v_ welqK Dk
cwZcvjb Kwiqv Rb^v_ msiYi `vwqZ cvjb KwiZQ wKbv Dnv
cybixY|

7044

evsjv`k MRU, AwZwi, m^i 9, 2015

(2) GB AvBbi Dk c~iYK KvDwj, miKvii c~evbygv`bg, miKvwi MRU

cvcb viv, cweavb cYqbi gvag wbixv PPv cybixY wefvMi `vwqZ cvjbi I
cwZ wbaviY KwiZ cvwie|
(3) wbixv PPv cybixY wefvM ZrKZK cZKZ cybixY wicvU mK mswk ew
ev cwZvbK wjwLZfve AewnZ Kwie Ges D welq D ew ev cwZvbi Kvb Avcw
_vwKj Dnv mivmwi D wefvMi wbKU `vwLj KwiZ cvwie|
(4) GB AvBbi Aaxb Kvh mv`bi mgq Kvb e_Zv wPwZ nBj, wbixv PPv
cybixY wefvM welqwU mK Dnvi gZvgZ I mycvwik cqvMKvix wefvMK AewnZ Kwie
Ges D wefvM cv gZvgZ I mycvwiki wfwZ h_vh_ eev MnY KwiZ cvwie|
(5) GB AvBb Ges Z`axb cYxZ cweavbi weavb mvc, wbixv PPv cybixY wefvM
ZrKZK wbavwiZ cwZ AbymiYg Dnvi cybixY Kvh mv`b Kwie|
26| cqvMKvix wefvMi Kvhvejx|(1) cqvMKvix wefvMi cavb `vwqZ nBe
KvDwji Abvb wefvM KZK cwiZ gZvgZ I mycvwik ev Ab Kvb AvBbi Aaxb cYxZ
vvWm AbymiY e_Zv ev jNb mK Ab Kvb cwZvb KZK mivmwi KvDwji wbKU
cwiZ Kvb welq weePbv Kiv Ges D welqi Dci, cqvRb, Z` cwiPvjbvg GB
AvBbi Aaxb D jNb ev e_Zvi Rb mve kvwg~jK eev MnYi welq mycvwik Kiv
Ges mswk cMYK Dnv AewnZKiY|
(2) GB AvBbi Dk c~iYK KvDwj, miKvii c~evbygv`bg, miKvwi MRU
cvcb viv, cweavb cYqbi gvag cqvMKvix wefvMi `vwqZ cvjbi I cwZ
wbaviY KwiZ cvwie|
(3) GB AvBbi Aaxb cqvMKvix wefvM mswk ew ev cwZvbK cvweZ jNb ev
e_Zvi AwfhvM mK hywmZ bvbxi myhvM c`vb bv Kwiqv kvwg~jK eev MnY welq
Kvb mycvwik cYqb Kwie bv|
27| wbixv PPv KvW, cweavb, BZvw` cYqb|(1) KvDwj, miKvwi MRU
cvcb viv, ZvwjKvfz wbixK I Rb^v_ msv KZK dvBbvwqvj wicvwUs Kvhg
wbqYi Dk wbixv PPv, KvW, MvBWjvBb ev cweavb cYqb KwiZ cvwie|
(2) ckv`vi GKvDUw cwZvb KZK hvnv wKQzB AbymZ nDK bv Kb, Dc-aviv (1)
Gi Aaxb wbixv PPv KvW, MvBWjvBb ev cweavb cYqb Kiv nBj Dnv Awej^ KvhKi
nBe Ges cvavb cvBe|
28| ckvMZ AvPiY I bwZK KvW|KvDwj, Dnvi m`m Ges KgKZv-KgPvixi
^ ^ `vwqZ I KZe mv`b ckvMZ AvPiYi gvb cwZvK, ckvMZ AvPiY I bwZK
KvW cYqb KwiZ cvwie|

evsjv`k MRU, AwZwi, m^i 9, 2015

7045

29| Abvb cwZvbi mnhvwMZv|KvDwj, GB AvBbi Aaxb Dnvi Kvhvejx

mv`bi Z_ Av`vb-c`vbi j, ZrKZK Dchy nBe gg weewPZ nBj,
evsjv`k evsK, evsjv`k wmwKDwiwUR G GP Kwgkb, exgv wbqY KZc Ges mswk
Ab Kvb mswewae cwZvb ev msvi mwnZ mgSvZv viK ev AvBbMZ `wjj mv`b
KwiZ cvwie|
30| Z_ cKvk wblavv|KvDwji mwZ ewZiK, Kvb m`m ev Dnvi Kvb
KwgwUi m`m ev KvDwji Kvb KgKZv I KgPvix Kvb Z_ cKvk Kivmn ewMZ ev Ab
Kvb ewi myweavi Rb cZ ev civfve Zvnvi Kvh mv`bi m~ cv Kvb Z_
eenvi KwiZ cvwieb bv :
Ze kZ _vK h, Z_ AwaKvi AvBb, 2009 (2009 mbi 20bs AvBb) Gi weavb
Abymvi Z_i Aeva cevn I RbMYi Z_ AwaKvi wbwZKiYi Kvb wKQzB evavM
nBe bv|
evLv :GB avivi Dk c~iYK, Z_ cKvk ev Z_i eenvi A_ KvDwj
ev KvDwji m`m ev KwgwUi Kvb m`m ev KvDwji Kvb KgKZv ev KgPvixi ndvRZ
ev wbqYvaxb _vKv Kvb iKW ev `wjj Ab Kvb ewi ceki AbygwZ c`vb Kiv
Afz nBe|
cg Aavq
ZvwjKvfzw, bevqb BZvw`
31| wbixK`i ZvwjKvfzw|(1) AvcvZZt ejer Ab Kvb AvBb hvnv wKQzB
_vKzK bv Kb, GB AvBb ejer nBevi ci Kvb wbixK ev Kvb wbixv dvg KvDwji
wbKU ZvwjKvfzw eZxZ Kvb Rb^v_ msvi wbixK wnmve wbqvM jvfi hvM nBeb bv
ev wbixv msv Kvb mev c`vb KwiZ cvwieb bv|
(2) Kvb wbixv dvgi Kvb ZvwjKvfz wbixK ev Kvb Askx`vi D dvg nBZ
c`ZvM ev hvM`vb Kwij, AbwaK 15 (cbi) w`bi ga D c`ZvM ev hvM`vbi welq
wjwLZfve KvDwjK AewnZ KwiZ nBe|
32| ZvwjKvfywi Ave`b, BZvw`|(1) GB AvBbi Aaxb ZvwjKvfzwi Dk,
Kvb wbixK wewa viv wbavwiZ kZ I cwZZ KvDwji wbKU Ave`b Kwie|
(2) KvDwj GB AvBbi Aaxb ZvwjKvfz wbixKK GKwU ZvwjKvfzw mb` c`vb
Kwie hvnvZ GB AvBb ev Z`axb cYxZ wewa, cwewa, MvBWjvBb, vvWm ev wb`kbvq
DwjwLZ ZvwjKvfzwi Rb chvR kZvejxi DjL _vwKe|

7046

evsjv`k MRU, AwZwi, m^i 9, 2015

(3) GB avivi Aaxb ZvwjKvfzwi Ave`bc hvPvB evQvB, wd, `vwLjxq KvMRvw`,
ZvwjKvfzKiY ev bv Kwievi wmv, ZvwjKvfzw mb`i gyw`Z I BjwbK Abywjwc msiY,
cqvRbxq Z_vw` mvaviYfve ev B-iwRvi wjwceKiY, mgqmxgv, Ave`bKvixK AewnZ
Kiv, wbixK ev wbixv dvg bvg ev iwRvi wjwce Kvb Z_ cwieZb ev GZ`msv
welqvw` wewa viv wbavwiZ nBe|
33| ZvwjKvfzw mb` wMZ, evwZj|(1) Kvb ZvwjKvfz wbixK aviv 48 Gi
Aaxb `wZ nBj KvDwj cqvRb welqwU mfvq AvjvPbv Kwie Ges wbic GK ev
GKvwaK eev MnY KwiZ cvwie, h_v :
(K) ZvwjKvfz wbixK eivei mZKZvg~jK bvwUk Rvix; ev
(L) GK ev GKvwaK kZ Avivc Kwiqv wbqwgZfve cwZe`b `vwLji wb`kbvmn
Av`k Rvix; ev
(M) ZvwjKvfz wbixK wnmve Dnvi Kvhg cwiPvjbv GKwU wbw` mgqi Rb
wMZ Kwie hvnvi gqv` 2 (`yB) ermi AwaK nBe bv; ev
(N) ZvwjKvfz wbixKK KviY `kvBevi hywmsMZ myhvM c`vb Kwiqv wjwLZ
Av`k viv ZvwjKvfzw evwZj; ev
(O) ZvwjKvfz wbixKi wei ckv`vix GKvDUw cwZvbK mswk AvBb
Abyhvqx kvwg~jK eev MnY Kwievi Rb ciY Kwie Ges MnxZ eev
mK KvDwjK wbavwiZ mgqi ga AewnZ Kwie; ev
(P) ZvwjKvfz wbixKi wei ckv`vix GKvDUw cwZvb mswk AvBb
Abyhvqx wbeb evwZji cqvRbxq eev MnY Kwievi Rb ciY Kwie Ges
MnxZ eev mK KvDwjK wbavwiZ mgqi ga AewnZ Kwie|
(2) GB AvBbi Aaxb Kvhg cwiPvjbvi h Kvb chvq KvDwji Pqvigvb ev
wbevnx cwiPvjK ev KvDwji Ab Kvb KgKZvi wbKU hw` cZxqgvb nq h Kvb wbixK
Dc-aviv (1) Gi Aaxb Aciva msNwUZ KwiqvQb Zvnv nBj welqwU KvDwji AeewnZ
cieZx mfvq wjwLZfve Dcvcb KwiZ nBe|
(3) KvDwj GB avivi Aaxb eev MnYi cqvRb gb Kwij Z`KZK
wbavwiZ cwZZ AwaKZi Z`, wjwLZ ev ewMZ bvbx, BZvw` eev MnY KwiZ
cvwie|
(4) GB avivi Aaxb ZvwjKvfzw mb` wMZ ev evwZj Gi welqwU wbqwgZfve
KvDwji IqemvBU nvjbvMv` AvKvi cKvk Kwie|

evsjv`k MRU, AwZwi, m^i 9, 2015

7047

34| Abbygvw`Z wbixv PPv|(1) Rb^v_ msv Ggb Kvb ewK wbixv Kvh
wbqvwRZ Kwie bv, hvnvi ZvwjKvfzw KvDwj KZK wMZ Kiv nBqvQ A_ev ZvwjKvfzw
wbixK KvDwj KZK evwZj Kiv A_ev hvnvi wei KvDwji mycvwikg cqvRbxq
eev MnYi welqwU ckv`vi GKvDUw cwZvb KZK wbbvaxb iwnqvQ|
(2) wbewYZ welqmg~n mK KvDwjK AewnZ bv Kwiqv Kvb ZvwjKvfz wbixK
Kvb wbixv dvgi bvg wbixv PPv KwiZ cvwieb bv, h_v :
(K) Askx`vix Kvievii , dvgi Askx`viMYi bvg I cwiPq vcbKvixi
^vi;
(L) wbixv dvgi jUvi nW eenvii , Dnvi GKwU Abywjwc; Ges
(M) hw` wbixv dvgi bvg Kvb AvwjK ev AvRvwZK bUIqvK Gi Abyic nq
ev dvg Kvb AvwjK ev AvRvwZK bUIqvKi Afz nq A_ev dvgi
jUvi nW ev Ab Kvb `wjj nBZ cZxqgvb nq h, D dvg Kvb AvwjK
ev AvRvwZK bUIqvKi Ask, Zvnv nBj D AvwjK ev AvRvwZK
bUIqvKi mwnZ mKi `vwjwjK cgvYmn wevwiZ weeiY|
(3) Kvb ZvwjKvfz wbixK Ab Kvb wbixK KZK mvw`Z Kvb wnmve, weeiY,
cwZe`b ev Ab Kvb `wjj ^vi Kwieb bv, hw` bv wZwb DnvZ m nb Ges mvw`Z
KvRi Rb c~Y `vq-`vwqZ MnY Kib|
35| wbixKi cwZe`b I AwfgZ|(1) Kvb Rb^v_ msvi Avw_K weeiYx mK
wbixv cwZe`b cZ Kwievi wbixK GB gg cweavb viv wbavwiZ dig njdbvgv
c`vb Kwieb h, D cwZe`b chvR AwWwUs vvWm Ges GB AvBb I Ab Kvb
AvBbi mswk weavb cwZcvjbg cZ Kiv nBqvQ|
(2) aviv 40 Gi Aaxb KvDwj KZK cYxZ AwWwUs vvWm AbymiY bv Kwiqv Kvb
ZvwjKvfz wbixK Zvnvi cwZe`b Kvb AwfgZ e Kwieb bv|
(3) h Kvb msv Bnvi evwlK cwZe`b mswk msvi cwiPvjKe` ev gZvcv
KgKZv GB gg AwfgZ cKvk Ki h, D cwZe`b KcviU Mfbv KvW ev Ab Kvb
wbqYg~jK Aek cvjbxq eevw` cwZcvjbg cZ Kiv nBqvQ, m wbixK Zvnvi
cwZe`b D KvW ev wbqYg~jK eevw`i kZi mwnZ mwZ iv Kwiqv cZ Kiv
nBqvQ wKbv Dnv DjL Kwieb|
36| iZi Awbqg|(1) Rb^v_ msvq wbixv cwiPvjbvKvj ZvwjKvfz wbixK
hw` GB gg m nb ev Zvnvi wekvm Kwievi hywmZ KviY _vK h, D msvq iZi
Awbqg msNwUZ nBqvQ, Zvnv nBj wZwb, AbwZwej^,
(K) Rb^v_ msvi cwiPvjbv cl`i m`mmn Dnvi KgKZvK D Awbqg
mwKZ wevwiZ weeiY wjwLZfve AewnZ Kwieb; Ges

7048

evsjv`k MRU, AwZwi, m^i 9, 2015

(L) `dv (K) Z DwjwLZ cZK ewK, GKKfve ev h_fve, D Awbqgi
welq, Dchy eev MnYi Rb mswk Rb^v_ msvK Abyiva Kwieb|

(2) Dc-aviv (1) Gi Aaxb wjwLZfve AewnZKiYi 30 (wk) w`bi ga D

Awbqgi welq mswk Rb^v_ msv Kvb eev MnY bv Kwij, ZvwjKvfz wbixK Dic
welqwU ZrKZK Dchy ewjqv weewPZ Abvb Z_mn, KvDwj, ckv`vi GKvDUw
cwZvb, mswk wbqYKvix msv Ges GZ`msv AvBb ev wewa Abyhvqx Ab Kvb mswewae
cwZvb ev msvK cqvRb Abyhvqx AewnZ Kwieb|
37| `vwqZ cvjbi wbixKi ^vaxbZv|(1) GKRb ZvwjKvfz wbixK
m~Y ^vaxbfve Zvnvi `vwqZ cvjb Kwieb Ges wZwb KvDwj KZK cYxZ wbixv PPv KvW
Gi cwicx Kvb KvR Kwieb bv A_ev ZvwjKvfz wbixK wnmve Zvnvi ^vaxbZvK zY
Ki GBic Kvb KvR RwoZ nBeb bv|
(2) KvDwj, cweavb viv ZvwjKvfz wbixK KZK wbixv PPv welq cqvRbxq
mnhvwMZv I Z_ mieivni welq mywbw` cwZ wbixv KwiZ cvwie|
38| ^v_i msNvZ|GKRb ZvwjKvfz wbixK Rb^v_ msvi mswewae wbixK
wnmve wbqvwRZ _vKvKjxb wbixv Kvh eZxZ ^v_i msNvZ mw KwiZ cvi Ggb Ab
Kvb Kvh mv`b Kwieb bv|
39| ckv`vi GKvDUw cwZvbi mnhvwMZvq Rb^v_g~jK cheY|(1)
KvDwj Ges ckv`vi GKvDUw cwZvb, GKK Ges gZ, h_fve, ckv`vi
GKvDUw cwZvbi mb` DwjwLZ ckvMZ I eemvwqK AvPiYi mevP gvb eRvq
ivLvmn GKvDUw ckvi cmvi I Dbqbi j KvhKi eev MnYi gvag Rb^v_g~jK
bRi`vix wbwZ Kwie|
(2) KvDwj Ges ckv`vi GKvDUw cwZvb dvBbvwqvj wicvwUs, wbixv PPvi
Dbqb Ges GB AvBbi Aaxb chvjvPbvi Rb Kkj I bxwZ wbaviYx welqvw`mn mvgwMK
KgcwiKbv mK cwZ ermi Ab~b 2 (`yB) evi chvjvPbv mfvq wgwjZ nBe|
l Aavq
vvWm wbaviY I cwiexY, cKvkbv BZvw`
40| vvWm cYqb, BZvw`|(1) KvDwj, Rb^v_ msvmg~ni Rb ckv`vi
GKvDwUs mev c`vbi j
(K) BUvibvkbvj GKvDwUs vvW evW KZK RvwiKZ BUvibvkbvj GKvDwUs
vvW Gi mwnZ mwZ ivwLqv dvBbvwqvj wicvwUs vvWm; Ges
(L) BUvibvkbvj AwWwUs G Gvmyi vvWm evW KZK BUvibvkbvj
AwWwUs vvWm Ges wbqZv I bwZKZvi NvlYvi mwnZ mwZ ivwLqv
AwWwUs vvWm cYqb I Rvix Kwie|

evsjv`k MRU, AwZwi, m^i 9, 2015

7049

(2) KvDwj AwWwUs vvWm Gi mdj evevqb cqvRbxq MvBWjvBb Rvwi Kwie|
(3) cZK ZvwjKvfz wbixK Zvnvi ckvMZ `vwqZ cvjbi KvDwj KZK
AwWwUs vvWmmg~n DwjwLZ b~bZg kZ cwZcvjbmn GB AvBbi Aaxb RvwiKZ wewa,
cweavb, KvW ev MvBWjvBb AbymiY Kwie|
(4) Dc-aviv (1) G hvnv wKQzB _vKzK bv Kb, KvDwj AvRvwZK Dg Abykxjbi
mwnZ mvgm ivwLqv z` I gvSvwi cwZvbi Rb c_K mijxKZ Avw_K wicvwUs KvVvgv
Ges vvW cYqb KwiZ cvwie|
(5) KvDwj GB avivi Aaxb cYxZ AwWwUs vvWm I dvBbvwqvj wicvwUs vvWm
wbqwgZfve nvjbvMv` Kwie Ges Dnv mswk mKji AeMwZi Rb cKvk I cPvi Kwie|
41| vvWm cwZcvjb AevnwZ|KvDwj cqvRb, z` cwZvbK c_K
mijxKZ dvBbvwqvj wicvwUs vvW nBZ AevnwZ w`Z cvwie|
42| vvWm cYqb mnhvwMZv|KvDwj, GB avivi Aaxb dvBbvwqvj wicvwUs
vvWm Ges AwWwUs vvWm cYqbi Rb ckv`vi GKvDUw cwZvbi civgk I
mnvqZv MnY Kwie Ges Dic Kvb civgk I mnvqZv PvIqv nBj D cwZvb cqvRbxq
civgk I mnvqZv c`vb KwiZ eva _vwKe|
43| vvWmg~ni cvK&&-cKvkbv|KvDwj, Kvb dvBbvwqvj wicvwUs I AwWwUs
vvW cYqb ev mskvab KwiZ Pvwnj, ZrmK AvMnx eweMi wbKU nBZ 60 (lvU)
w`bi ga Avcw ev ge ev gZvgZ Avnvb Kwiqv GKwU bvwUk KvDwji IqemvBU
cKvk Ges ej cPvwiZ AZ 1 (GK) wU evsjv I 1 (GK) wU BsiRx `wbK cwKvq
avivevwnKfve 3 (wZb) w`b cPvi Kwie|
(2) Kvb ew RvwiZe vvWm& Gi Dci Avcw ev ge ev gZvgZ `vwLj KwiZ
BQv cKvk Kwij, wZwb Dc-aviv (1) G DwjwLZ bvwUk cPvii ci D bvwUk wbavwiZ
mgqi ga KvDwji wbKU wjwLZfve `vwLj KwiZ cvwie|
(3) KvDwj GB avivi Aaxb dvBbvwqvj wicvwUs I AwWwUs vvWmg~n cYqb ev
mskvabi Dk Dnv P~ov Kwievi Dc-aviv (2) Gi Aaxb `vwLjKZ Avcw ev
ge ev gZvgZ weePbv Kwie|
44| Rb^v_ msvmg~n KZK vvWm cwZcvjb|GB AvBb ceZbi AeewnZ ci
nBZ, Ab Kvb AvBbi Aaxb Rb^v_ msv KZK Kvb Avw_K weeiYx cZ Kwievi
evaevaKZv _vwKj D msv Bnv wbwZ Kwie h, Avw_K weeiYx D AvBb Ges GB
AvBbi Aaxb KvDwj KZK ZvwjKvfz wbixK viv wbixwZ Ges GB AvBbi Aaxb cYxZ
dvBbvwqvj wicvwUs vvW, KvW, wb`kbv, wewa ev cweavbmg~n AbymiYg cZ Kiv
nBqvQ|

7050

evsjv`k MRU, AwZwi, m^i 9, 2015

45| Avw_K weeiYx I evwlK cwZe`bi cwiexY|(1) Kvb Rb^v_ msv KZK
Avw_K weeiYx I evwlK cwZe`b Kvb miKvwi `i ev KZci wbKU Dcvcb Kiv nBj,
KvDwj ev ZrKZK wjwLZfve gZvcv Kvb KgKZv D Avw_K weeiYx I evwlK
cwZe`b GB AvBb AbymiYc~eK cYqb Kiv nBqvQ wKbv Zvnv chvjvPbv KwiZ cvwie|
(2) KvDwj ev ZrKZK wjwLZfve gZvcv KgKZv GZ`yk wbgewYZ ewMYi
wbKU nBZ Z_ ev evLv PvwnZ cvwie, h_v :
(K) Rb^v_ msvi h Kvb KgKZv ev cwiPvjK;
(L) Avw_K weeiYx cYqbi Rb `vwqZcv Rb^v_ msvi KgKZv;
(M) Rb^v_ msvi Avw_K weeiYx I cwZe`b wbixvi Rb wbhy wbixK ev
wbixv dvg; Ges
(N) K AwWU mv`bKvix wbixK|
(3) Kvb Rb^v_ msv Dnvi evwlK Avw_K weeiYx Kvb miKvwi `i ev KZci
wbKU `vwLj Kwij, D Avw_K weeiYx GKwU Abywjwc cweavb viv wbavwiZ cwZZ
KvDwji wbKU Dcvcb Kwie|
(4) KvDwj, cweavb viv wbavwiZ wd I Z_ mnhvM, h Kvb Rb^v_ msvi wbKU
nBZ Dnvi Avw_K weeiYx ZrKZK wbavwiZ mgqi ga `vwLji Rb Av`k w`Z cvwie|
46| Rb^v_ msvi wbixK`i wbixv PPv cybixY|KvDwj ev ZrKZK
wjwLZfve gZvcv h Kvb KgKZv, GKRb ZvwjKvfz wbixKi wbixv PPv cybixY
KwiZ cvwie Ges GZ`yk
(K) mswk wbixK ev Zvnvi Askx`vi, KgPvix ev mnvqK Kvb ewi `Lj _vKv
ev wbqYvaxb _vKv mKj iKW, `wjjvw`, evwlK evj wmU, bM` ev evsK
MwQZ A_, RvgvbZ, fvvi ev Abwea mw, BZvw` cwi`kb, cixv I
Abywjwc msMn KwiZ cvwie; Ges
(L)

h Kvb Askx`vi, KgPvix ev mnhvMx ewi wbKU nBZ Z_ ev evLv

PvwnZ ev wRvmvev` KwiZ cvwie|

47| dvBbvwqvj wicvwUs I AwWwUs vvWm AbymiYi evaevaKZv|(1)

KvDwji wbKU hw` cZxqgvb nq h, Kvb Rb^v_ msv GB AvBbi Aaxb cYxZ Kvb
dvBbvwqvj wicvwUs I AwWwUs vvWm, KvW ev MvBWjvBb AbymiY KwiZ e_ nBqvQ,
ev Rb^v_ msvi Avw_K weeiYxi iZi weKwZ NUvBqvQ, Zvnv nBj KvDwj D Rb^v_
msvK G evcvi mZK KwiZ cvwie ev D vvWm& AbymiYg Awej^ Dnvi Avw_K
weeiYx cwieZb ev mskvabi Rb wb`k w`Z cvwie|

evsjv`k MRU, AwZwi, m^i 9, 2015

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(2) Dc-aviv (1) Gi Aaxb Kvb Rb^v_ msvK wb`k c`vb Kiv nBj, D wb`k
cvwi 30 (wk) w`bi ga D Rb^v_ msv Dnvi Avw_K weeiYx mskvab ev cwieZb
Kwie Ges mskvwaZ ev cwiewZZ AvKvi cZKZ Avw_K weeiYx mswk miKvwi `i ev
KZci wbKU cybtDcvcb Kwie|
mg Aavq
Aciva, Z`, Rwigvbv I `, Avcxj BZvw`
48| Aciva I ` BZvw`|hw` Kvb ew GB AvBb ev Z`axb cYxZ wewa, cweavb,
MvBWjvBb, vvWm ev wb`kbvq DwjwLZ Kvb kZ f A_ev Amvay cv A_ev wg_v Z_
c`vbi gvag wbixK wnmve wbeb jvf Kib A_ev GB AvBbi Kvb weavb jNb Kib
Zvnv nBj Dnv nBe GKwU Aciva Ges D Acivai Rb wZwb AbwaK 5(cuvP) eQii
Kviv` ev Ab~b 5(cuvP) j UvKv Rwigvbv ev Dfq ` `wZ nBeb|
49| AwfhvMi Z`, BZvw`|(1) KvDwj, wewa viv wbavwiZ cwZZ wbgewYZ
h Kvb AwfhvMi myz Z`i eev MnY KwiZ cvwie, h_v :
(K) Kvb ZvwjKvfz wbixKi wei DvwcZ hKvb Amr wbixv PPv, Aenjv
ev ckvMZ Am`vPiYi AwfhvM;
(L)

Kvb ZvwjKvfz wbixK KZK wbixv PPv KvW Gi jNb;

(M) aviv 36 Abyhvqx ckKZ iZi Awbqg msNUb; Ges

(N) GB AvBb ev Z`axb cYxZ wewa, cweavb, MvBWjvBb, vvWm ev wb`kbvq
DwjwLZ Kvb kZ f|
(2) GB AvBbi Dk c~iYK, KvDwj ev Z`KZK gZvcv KvDwji Kvb
m`m ev KgKZv KZK wb`wkZ nBj Kvb Rb^v_ msv, Dnvi cwiPvjK, KgKZv ev KgPvix
A_ev wbixK, Zvnvi `Lj ev wbqYvaxb _vKv h Kvb Z_, cvmwK ewn, iKW ev `wjj
Dcvcb ev `vwLj KwiZ eva _vwKeb|
(3) Dc-aviv (2) Gi Aaxb wb`wkZ Kvb welq Mvcb ev GZ`&mswk cki Di
c`vb A^xKwZ vcb Kiv hvBe bv|
50| Av`k jNbi Rb ckvmwbK Rwigvbv BZvw`|(1) hw` Kvb ZvwjKvfz
wbixK GB AvBbi Aaxb c` KvDwji Kvb Av`k ev wb`k cvjb KwiZ A^xKvi
Kib ev e_ nb, Zvnv nBj KvDwj D ZvwjKvfz wbixKK wewa viv wbavwiZ cwZZ
I cwigvY A_ ckvmwbK Rwigvbv wnmve Avivc KwiZ cvwie|
(2) Dc-aviv (1) Gi Aaxb AvivwcZ Rwigvbv Public Demands Recovery Act,
1913 (Act No. III of 1913) Gi Aaxb Public Demands wnmve Av`vqhvM nBe|

7052

evsjv`k MRU, AwZwi, m^i 9, 2015

51| Code of Criminal Procedure, 1898 Gi cqvM|aviv 50 G ewYZ

ckvmwbK Rwigvbv eZxZ GB AvBbi Ab Kvb weavb DwjwLZ Acivai Z` I wePvii
Code of Criminal Procedure, 1898 (Act V of 1898) chvR nBe|
52| cqvMKvix wefvMi mycvwiki Dci Avcw I bvbx|(1) Rb^v_ msv,
ZvwjKvfz wbixK, wbixv dvg ev ckv`vi GKvDUw cwZvb cqvMKvix wefvMi Kvb
mycvwiki Dci Avcw `vwLj KwiZ cvwie|
(2) Dc-aviv (1) Gi Aaxb Avcw `vwLj, Avcw weePbv I bvbxi Rb cvbj MVb,
Dnvi KvhcwZ, Avcw wbw Ges GZ`&mwKZ welqvw` wewa viv wbavwiZ nBe|
53| KvDwji wmvi wei Avcxj|(1) GB AvBbi Abvb weavbvejx
mvc, KvDwj KZK c` h Kvb wmvi wei Kvb c msz nBj, D wmv
mK AeMZ nBevi AbwaK 30 (wk) w`bi ga, Avcxj KZci wbKU Avcxj `vqi
KwiZ cvwie Ges Zrmswk Abvb welq Avcxj KZci wbKU ck Kiv hvBe|
(2) Dc-aviv (1) Gi Aaxb `vqiKZ Avcxji Avcxj KZci wmv P~ov
nBe|
54| Avcxj KZc|(1) GB AvBbi Aaxb Avcxj bvbxi Rb miKvi, miKvwi
MRU cvcb viv, GKwU Avcxj KZc MVb KwiZ cvwie Ges Dnv wnmveiY I wbixv
Avcxj KZc bvg AwfwnZ nBe|
(2) Dc-aviv (1) G DwjwLZ Avcxj KZc wbgic MwVZ nBe, h_v :
(K) A_bxwZ, eemv ckvmb, wnmveiY, AvBb, dvBbv G evswKs, eevcbv ev
evwYR ev Avw_K eevcbv welq mvZK (mvb) wWMxmn Ab~b 20 (wek)
ermii wbevnx KvRi AwfZvmb Kvb ew A_ev GKRb Aemicv
mwPe, whwb Bnvi PqvigvbI nBeb;
(L) AvBb welq mvZK (mvb) wWMxmn AvBb ckv ev AvBb PPvq Ab~b 15
(cbi) ermii eve AwfZvmb GKRb AvBb wekl; Ges
(M) A_bxwZ, eemvq ckvmb, wnmveiY, AvBb, dvBbv G evswKs, eevcbv
ev evwYR ev Avw_K eevcbv welq mvZK (mvb) ev wnmvewevb ckv`vi
wWMxmn Ab~b 15 (cbi) ermii eve AwfZv _vwKZ nBe|
(3) Avcxj KZc Dnvi KvhcwZ wbaviY Kwie|
(4) Avcxj KZc KvDwji Kvb wmv envj ivwLZ A_ev mskvab, cwieZb ev
evwZj KwiZ cvwie A_ev wmvi KvhKvwiZv wMZc~eK AeZxKvjxb h Kvb Av`k
c`vb KwiZ cvwie|

evsjv`k MRU, AwZwi, m^i 9, 2015

7053

(5) Avcxj KZci msLvMwi m`mi gZvgZi wfwZ wmv MnxZ nBe|
(6) GB avivi weavb Abyhvqx AvcxjKvixi wei wmv c`vb Kiv nBj Avcxj
KZc D AvcxjKvixK Avcxj msv hveZxq LiP enbi wmv c`vb KwiZ cvwie|
(7) Avcxj KZci mKj eqfvi wewa viv wbavwiZ cwZZ Ges KvDwji Znwej
nBZ wbevn Kiv nBe|
Ag Aavq
KvDwji Avw_K welqvw`
55| KvDwji Znwej|(1) dvBbvwqvj wicvwUs KvDwj Znwej bvg KvDwji
GKwU Znwej _vwKe Ges DnvZ wbewYZ A_ Rgv nBe, h_v :
(K) miKvi KZK c` Aby`vb;
(L) GB AvBbi Aaxb Av`vqhvM wd, PvR I ckvmwbK Rwigvbv;
(M) KvDwj KZK c` mev eve` cv A_; Ges
(N) Ab Kvb ea Drm nBZ cv A_|
(2) Znweji A_ KvDwji bvg, KvDwj KZK wbavwiZ cwZZ Kvb Zdwmwj
evsK Rgv ivLv nBe Ges KvDwj KZK wbavwiZ cwZZ GB Znwej A_ DVvbv hvBe|
(3) GB Znweji A_ nBZ Pqvigvb, m`m, Avcxj KZc, KvDwji KgKZv I
KgPvix`i eZb fvZv, cvwikwgK, mvbx I AvbylwK Abvb eq wbevn Kiv nBe|
(4) Kwgkb Dnvi cZK A_ ermi Dnvi mKj eq wbevni ci D A_ cRvZi
mshy Znwej Rgv c`vb Kwie|
evLv|GB AvBbi Dk c~iYK Zdwmwj evsK A_ The Bangladesh Bank
Order, 1972 (P. O. No. 127 of 1972) G msvwqZ Scheduled Bank|
56| wnmveiY I wbixv|(1) KvDwj, h_vh_fve Dnvi wnmveiY Ges wnmve
weeiYx cZ Kwie|
(2) evsjv`ki gnv wnmve-wbix I wbqK, cwZ ermi KvDwji wnmve wbixv
Kwieb Ges wbixv cwZe`bi cqvRbxq msLK Abywjwc miKvi I KZci wbKU ck
Kwieb|
(3) Dc-aviv (2) G DwjwLZ wbixv cwZe`bi Dci Kvb Avcw DvwcZ nBj Dnv
wbwi Rb KvDwj Awej^ h_vh_ eev MnY Kwie|

7054

evsjv`k MRU, AwZwi, m^i 9, 2015

(4) KZci wnmve wbixvi Dk gnv wnmve-wbixK I wbqK wKsev Zvnvi wbKU
nBZ gZvcv Kvb ew KvDwji mKj iKW, `wjjvw`, evwlK evj wmU, bM` ev
evsK MwQZ A_ RvgvbZ, fvvi ev Abwea mw, BZvw` cixv Kwiqv `wLZ cvwieb
Ges Pqvigvb, m`m ev KZci h Kvb KgKZv ev KgPvwiK wRvmvev` KwiZ
cvwieb|
57| evwlK evRU weeiYx|KvDwj cwZ A_ ermi ii Ab~b 3 (wZb) gvm c~e
cieZx A_ ermii evwlK evRU weeiYx miKvii wbKU ck Kwie Ges DnvZ D Avw_K
ermi miKvii wbKU nBZ h cwigvY A_i cqvRb nBe Dnvi DjL _vwKe|
58| evwlK Kg cwiKbv I Kkj cYqb|KvDwj cwZ ermi Dnvi GKwU Kg
cwiKbv I Kg Kkj cYqb Kwie Ges Dnv AeMwZi Rb miKvii wbKU ck Kwie|
beg Aavq
KwZcq AvBbi AvbylwK mskvab
59| P. O. No. 2 of 1973 Gi mskvab|Bangladesh Chartered Accountants
Order, 1973 (P. O. No. 2 of 1973) Gi
(K) Article 2 Gi clause (1) Gi sub-clause (d) Gi ci wbgic b~Zb subclause (dd) mwbewkZ nBe, h_v :
(dd) Financial Reporting Council (FRC) means the Financial
Reporting Council established under section 3 of the
Financial Reporting Act, 2015;

(L) Article 8 Gi ci wbgic b~Zb Article 8A mwbewkZ nBe, h_v :

8A. The Institute shall ensure that all members of the Institute
shall comply with the Financial Reporting Standards and
Auditing Standards issued by the Financial Reporting Council
(FRC) pursuant to section 40 of the Financial Reporting Act,
2015.;

(M) Article 9 Gi sub-clause (vi) Gi cvwZ dyjc(.) Gi cwieZ

mwgKvjb (;) cwZvwcZ nBe Ges AZtci wbgic b~Zb sub-clause
(vii) mshvwRZ nBe, h_v :
(vii) has been removed from the membership of the Institute on
being found on inquiry not to have complied with the
Financial Reporting Standards and Auditing Standards
issued by the Financial Reporting Council (FRC) pursuant to
section 40 of the Financial Reporting Act, 2015.; Ges

evsjv`k MRU, AwZwi, m^i 9, 2015

7055

(N) Article 13 Gi ci wbgic b~Zb Article 13A mwbewkZ nBe, h_v:

13A. The functions of the Institute shall be subject to the public
interest oversight of the Financial Reporting Council (FRC)
in accordance with the Financial Reporting Act, 2015,
which shall ensure that the Institute meets its
responsibilities to maintain high professional standards and
develop the accounting profession.|

60| 1991 mbi 14 bs AvBbi mskvab|evsK Kvvbx AvBb, 1991 (1991

mbi 14 bs AvBb) Gi aviv 38 Gi Dc-aviv (1) Gi ci wbgic `yBwU b~Zb Dc-aviv (1K)
I (1L) mwbewkZ nBe, h_v:
(1K) Dc-aviv (1) G hvnv wKQzB _vKzK bv Kb, dvBbvwqvj wicvwUs AvBb,
2015 Gi aviv 2(8) G msvwqZ Rb^v_ msv wnmve cwZwZ Kvb
evswKs Kvvbxi KZe nBe D AvBbi aviv 40 Gi weavb Abyhvqx
cYxZ dvBbvwqvj wicvwUs vvW Ges AwWwUs vvW Abymvi
cZKZ wbixKi cwZe`bmn cqvRbxq `wjjvw` Dcvcb Kiv|
(1L)

evsjv`k evsK Ges RqU K Kvvbxi iwRvi dvBbvwqvj wicvwUs

AvBb, 2015 Gi aviv 2(8) G msvwqZ Rb^v_ msv wnmve cwZwZ
Kvb cwZvb KZK DcvwcZ Avw_K weeiYx ev Abyic weeiYx ev
cwZe`b MnY Kwieb bv, hw` bv Dnv ZvwjKvfy wbixKi cwZe`bmn
DcvwcZ nq||

61| 1993 mbi 27 bs AvBbi mskvab|Avw_K cwZvb AvBb, 1993 (1993

mbi 27 bs AvBb) Gi aviv 23 Gi ci GKwU b~Zb aviv 23K mwbewkZ nBe, h_v:
23K| wbixKi cwZe`b cZvLvbi gZv|dvBbvwqvj wicvU AvBb,
2015 Gi aviv 2(8) G msvwqZ Rb^v_ msv wnmve cwZwZ Kvb
Avw_K cwZvbi `vwqZ nBe D AvBbi aviv 40 Gi weavb Abyhvqx
cYxZ dvBbvwqvj wicvwUs vvWm Ges AwWwUs vvWm AbymiY
cZKZ ZvwjKvfy wbixKi cwZe`bmn cqvRbxq `wjjvw` Dcvcb
Kiv||
62| 1994 mbi 18 bs AvBbi mskvab|Kvvbx AvBb, 1994 (1994 mbi 18
bs AvBb)Gi
(K) aviv 185 Gi Dc-aviv (2) Gi ci wbic b~Zb `yBwU Dc-aviv (2K) I (2L)
mwbewkZ nBe, h_v:
(2K) Dc-aviv (2) G hvnv wKQzB _vKzK bv Kb, dvBbvwqvj wicvwUs
AvBb, 2015 Gi aviv 2(8) G msvwqZ Rb^v_ msv wnmve
cwZwZ Kvb Kvvbxi `vwqZ nBe D AvBbi aviv 40 Gi
weavb Abyhvqx cYxZ dvBbvwqvj wicvwUs I AwWwUs vvWm
Abymvi cZKZ ZvwjKvfy wbixK`i cwZe`bmn cqvRbxq
`wjjvw` Dcvcb Kiv|

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evsjv`k MRU, AwZwi, m^i 9, 2015

(2L)

RqU K Kvvbxi iwRvi Gic Kvb Kvvbx KZK

DcvwcZ evwlK cwZe`b MnY Kwieb bv, hw` bv Dnv ZvwjKvfy
wbixKi cwZe`bmn DcvwcZ nq|;

(L) aviv 190 Gi Dc-aviv (1) Gi ci wbgic b~Zb Dc-aviv (1K) mwbewkZ
nBe, h_v:
(1K) dvBbvwqvj wicvwUs AvBb, 2015 Gi aviv 2(8) G msvwqZ
Rb^v_ msv wnmve cwZwZ Kvb Kvvbxi Avw_K weeiYx `vwLj
KwiZ cvwie bv, hw` bv D Avw_K weeiYx cYqb GKB AvBbi
aviv 40 Abymvi dvBbvwqvj wicvwUs KvDwj KZK cYxZ
vvWmmg~n AbymiY Kiv nq|;
(M) aviv 212 Gi Dc-aviv (4) Gi ci wbgic b~Zb Dc-aviv (5) mshvwRZ
nBe, h_v:
(5)

Kvb ew Kvb Rb^v_ msv wnmve cwZwZ Kvb Kvvbxi

wbixK nBevi hvM nBeb bv, hw` bv wZwb dvBbvwqvj wicvwUs
AvBb, 2015 Gi aviv 31 Gi Aaxb dvBbvwqvj wicvwUs KvDwj
KZK GKRb wbixK wnmve ZvwjKvfy nb|| Ges

(N) aviv 220 Gi Dc-aviv (3) Gi ci wbic b~Zb Dc-aviv (4) mshvwRZ
nBe, h_v :
(4) Kvb ew Kvb Rb^v_ msv wnmve cwZwZ Kvb Kvvbxi wbixK
nBevi hvM nBeb bv, hw` bv wZwb dvBbvwqvj wicvwUs AvBb, 2015
Gi aviv 31 Gi Aaxb dvBbvwqvj wicvwUs KvDwj KZK GKRb
wbixK wnmve ZvwjKvfz nb||
63| 2010 mbi 13 bs AvBbi mskvab|exgv AvBb, 2010 (2010 mbi 13 bs
AvBb) Gi aviv 32 Gi Dc-aviv (3) Gi ci wbic `yBwU b~Zb Dc-aviv (4) I (5)
mshvwRZ nBe, h_v:
(4) GB AvBb hvnv wKQzB _vKyK bv Kb, dvBbvwqvj wicvwUs AvBb, 2015 Gi
aviv 2(8) G msvwqZ Rb^v_ msv wnmve cwZwZ exgvKvixi `vwqZ
nBe D AvBbi aviv 40 Gi weavb Abyhvqx cYxZ dvBbvwqvj wicvwUs
vvWm Ges AwWwUs vvWm AbymiY cZKZ wbixKi cwZe`bmn
cqvRbxq `wjjvw` KZci wbKU Dcvcb Kiv|
(5) D KZc Kvb evwlK cwZe`b MnY Kwieb bv, hw` bv Dnv Kvb
ZvwjKvfy wbixKi cwZe`bmn DcvwcZ nq||

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64| Ord. No. LIII of 1977 G b~Zb section 14A Gi mwbek|Cost and
Management Accountants Ordinance, 1977 (Ord. No. LIII of 1977) Gi section
14 Gi ci wbgic b~Zb section 14A mwbewkZ nBe, h_v:
14A. The function of the Institute shall be subject to the public-interest
oversight of the Financial Reporting Council in accordance with
section 40 of the Financial Reporting Act, 2015 which shall
ensure that the Institute meets its responsibilities to maintain high
professional standards and develop the accounting profession. |
14B. The Institute shall ensure that all members of the Institute shall
comply with the Financial Reporting Standards and Auditing
Standards issued by the Financial Reporting Council (FRC)
pursuant to section 40 of the Financial Reporting Act, 2015.
14C. A person shall not be entitled to have his name entered in or borne
on the Register if he has been removed from the membership of
the Institute on being found on inquiry not to have complied with
the Financial Reporting Standards and Auditing Standards issued
by the Financial Reporting Council (FRC) pursuant to section 40
of the Financial Reporting Act, 2015.

65| 2006 mvji 32 bs AvBbi mskvab|gvBvwWU ijUix A_wiwU

AvBb, 2006 (2006 mbi 32 bs AvBb) Gi aviv 22 Gi Dc-aviv (3) Gi ci wbgic b~Zb
Dc-aviv (4) I (5) mshvwRZ nBe, h_v:
(4) GB AvBb hvnv wKQzB _vKyK bv Kb, dvBbvwqvj wicvwUs AvBb, 2015 Gi
aviv 2(8) G msvwqZ Rb^v_ msv wnmve cwZwZ z`FY cwZvbi
`vwqZ nBe D AvBbi aviv 40 Gi weavb Abyhvqx cYxZ dvBbvwqvj
wicvwUs vvWm Ges AwWwUs vvWm AbymiY cZKZ wbixKi
cwZe`bmn cqvRbxq `wjjvw` KZci wbKU Dcvcb Kiv|
(5)

D KZc Kvb evwlK cwZe`b MnY Kwieb bv, hw` bv Dnv Kvb
ZvwjKvfz wbixKi cwZe`bmn DcvwcZ nq||
`kg Aavq
wewea

66| Ab AvBbi Aaxb eevK zY bv Kiv|(1) GB AvBb, wewa ev cweavb Gi

Aaxb MnxZ Kvhaviv ev eev Ab Kvb AvBbi Aaxb MnxZ eevi AwZwi nBe Ges
Ab AvBbi Aaxb MnxZ eevK zY Kwie bv|
(2) Comptroller and Auditor General (Additional Functions) Act, 1974 (Act
No. XXIV of 1974) Gi GB AvBbi weavbvejx KvhKi nBe bv|
67| cKvkbv|(1) KvDwj Dnvi Kvhcwiwafz welq ckv`vi GKvDUw cwZvb,
ZvwjKvfz wbixK, Rb^v_ msv I mswk Abvb mKji Kvhv_, mgq mgq, mvKyjvi,
bvwUk, wew, -gvwmK ev lvbvwmK ev evrmwiK mvgwqKx, BZvw` cKvk KwiZ cvwie|

7058

evsjv`k MRU, AwZwi, m^i 9, 2015

(2) Dc-aviv (1) Gi Aaxb cKvwkZ welq AbwZwej^ KvDwji Iqe mvBU Ges
wew AvKvi RvZxq `wbK cwKvq cPvi KwiZ nBe|
(3) KvDwj GB AvBb ev Z`axb cYxZ wewa,cwewa, we`gvb vvWm, MvBW jvBb,
mswewae cvcb I GB AvBbi Dki mwnZ mswk AvBbMZ `wjjvw` dvBbvwqvj
wicvwUs KvW wnmve wbqwgZ I nvjbvMv` AvKvi cKvk Kwie Ges Dnv KvDwji Iqe
mvBUI cKvk Kwie|
68| wekl weavb|GB AvBbi l Aavqi weavbvejx aviv 2(8)(L) Z DwjwLZ
cwZvbmg~ni 2017 mbi 30 Ryb mgq ch KvhKi nBe bv|
69| ckv`vi GKvDUw cwZvb KZK BmyKZ vvWmg~ni ndvRZ|GB
AvBb wfbic Kvb wKQy bv _vwKj, ckv`vi GKvDwUs mev c`vbi j wbixK`i Rb
ckv`vi GKvDUw cwZvb KZK MnxZ I cKvwkZ dvBbvwqvj wicvwUs Ges AwWwUs
vvWmmg~n, hw` _vK, GB AvBbi Aaxb wewa ev cweavb viv Abyic Kvb vvWm
cYxZ bv nIqv ch GBic ejer _vwKe hb Dnv GB AvBbi Aaxb cYxZ nBqvQ|
70| wewa cYqbi gZv|(1) GB AvBbi Dk c~iYK, miKvi, miKvwi
MRU cvcb viv, wewagvjv cYqb KwiZ cvwie|
(2) miKvi, Dc-aviv (1) Gi Aaxb wewa cYqbi Dk ckv`vi GKvDUw
cwZvbi civgk MnY Kwie, Ges mswk Abvb mKji gZvgZ, civgk ev Avcw Avnvb
Kwiqv miKvwi MRU wew viv Dnv cvK&-cKvk Kwie|
(3) Dc-aviv (2) Gi Aaxb cvK&-cKvwkZ welqi Dci Kvb ewi Kvb gZvgZ,
civgk ev Avcw _vwKj Dnv wjwLZfve MRU cvK&-cKvki AbwaK 30 (wk) w`bi ga
miKvii wbKU ciY KwiZ nBe|
(4) miKvi, Dc-aviv (2) I (3) Gi Aaxb cv gZvgZ, civgk ev Avcw
weePbv Kwiqv MRU cvK-cKvki AbwaK 120 (GKkZ wek) w`bi ga Dnv P~ovfve
cKvk Kwie|
71| cweavb cYqbi gZv|(1) KvDwj, GB AvBbi Dk c~iYK, miKvii
c~evbygv`bg, miKvwi MRU cvcb viv cweavb cYqb KwiZ cvwie|
(2) KvDwj, Dc-aviv (1) Gi Aaxb cweavb cYqbi Dk ckv`vi GKvDUw
cwZvbi civgk MnY Kwie, Ges mswk Abvb mKji gZvgZ, civgk ev Avcw Avnvb
Kwiqv miKvwi MRU wew viv Dnv cvK&-cKvk Kwie|
(3) Dc-aviv (2) Gi Aaxb cvK&-cKvwkZ welqi Dci Kvb ewi Kvb gZvgZ,
civgk ev Avcw _vwKj Dnv wjwLZfve MRU cvK&-cKvki AbwaK 30 (wk) w`bi ga
KvDwji wbKU ciY KwiZ nBe|
(4) KvDwj, Dc-aviv (2) I (3) Gi Aaxb cv gZvgZ, civgk ev Avcw weePbv
Kwiqv MRU cvK&-cKvki AbwaK 90 (beB) w`bi ga Dnv P~ovfve cKvk Kwie|

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7059

72| RwUjZv wbimb miKvii gZv|KvDwji gZv I `vwqZ mK GB

AvBbi weavb AZvi KviY Dnv KvhKi Kwievi Kvb Amyweav `Lv w`j miKvi,
Abvb weavbi mwnZ mvgm ivwLqv, miKvwi MRU cvcb viv D weavbi xKiY ev
evLv c`vb KiZt KvDwji KiYxq welq w`K wb`kbv w`Z cvwie|
73| BsiRxZ Ab~w`Z cvV cKvk|(1) GB AvBb ceZbi ci miKvi, miKvwi
MRU cvcb viv, GB AvBbi BsiRxZ Ab~w`Z GKwU cvV cKvk Kwie, hvnv GB
AvBbi wbfihvM BsiRx cvV (Authentic English Text) nBe|
(2) Dc-aviv (1) Gi Aaxb cKvwkZ BsiRxZ Ab~w`Z cvV Ges GB evsjv AvBbi
ga weivai evsjv cvV cvavb cvBe|

cYe PeZx
AwZwi mwPe (AvBwcG)|

gvt Avyj gvjK, DccwiPvjK (`vwqZcv), evsjv`k miKvwi gy`Yvjq, ZRMuvI, XvKv KZK gyw`Z|
gvt AvjgMxi nvmb (DcmwPe), DccwiPvjK, evsjv`k dig I cKvkbv Awdm,
ZRMuvI, XvKv KZK cKvwkZ| website: www.bgpress.gov.bd