Beruflich Dokumente
Kultur Dokumente
ANNUAL REPORT
2012/2013
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T h e
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Mission Statement/Objectives
Mission Statement
ICAN aims to be recognized as a respected and highly professional accounting body, providing
leadership on standers, 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 the accounts 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 discloses in
financial reporting practices.
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Table of Contents
10
11
13
18
Members Affairs
21
Students Affairs
23
Staff Affairs
26
Financial Statement
28
Annexure
Annexure I : Standing and Non Standing Committees
41
44
45
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Confidentiality -uf]kgLotf_
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Accounting/Auditing Standards
The accounting and auditing profession has immense
responsibility to meet global challenges and keeping
in-line with the International Standards the Institute
has fully adopted the International Financial Reporting
System (IFRS), this is a milestone of Nepal to get more
Foreign Direct Investment in the country economy and
give opportunity to members to work with global based
standards and practices. The Institute has closely
worked with the Nepal Accounting Standards Board
and Nepal Auditing Standards Boards in pronouncing
Accounting and Auditing Standards which will help
members in preparation of the financial statements on
par with International Standards. Till date the Institute
has pronounced 26 Accounting Standards and 34
Auditing Standards. Out of 26 Accounting Standard
19 are mandatory compliance and 7 are for voluntary
compliance. All the auditing standards are for mandatory
compliance. My sincere appreciation to the Chairman
and Board Members of the Accounting and Auditing
Standards Board for their tiring effort in formulating the
standards.
Education
The trend of student pursuing Chartered Accountancy
Course and Accounting Technician course has been
increasing year by year, I believe this development
as a trust and confidence bestowed in accountancy
profession by the young talents, this is reflected in
the enrollment status of students pursuing Chartered
Accountancy and Accounting Technician Course.
During the year altogether 1874 students enrolled for
different level of the Chartered Accountancy Course.
In order, to develop the middle level accounting
professional, the Institute has launched the Accounting
Technician Course under the Accounting Technician
Board. During the year altogether 88 students are
enrolled for this course.
To keep the Chartered Accountancy Curriculum on par
with the International standards, revision of the syllabus
has been made regularly on timely basis.
The structure, syllabus and model of information and
technology training of the Chartered Accountancy
course curriculum is developed so as to provide a basic
level training at initial stage and professional level training
during their professional level studies.
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Best Wishes
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The Council as constituted under the Act, governs the Institute. It consists of 17 members of whom ten are
elected from Chartered Accountants members, four from Registered Auditor members and the remaining
three are nominated by the Government of Nepal at the recommendation of the Auditor General. The
members of the Councils are elected every three years. The President and Vice President are elected
from the fellow Chartered Accountants members of the Council for a period of one year. The Council
being the governing body of the Institute has the right to regulate accounting profession in the country as
conferred by act.
The activities of the Institute are administered under the Nepal Chartered Accountants Regulation, 2004.
In addition the Council has approved the following procedures for conducting its activities:
(a) Election Procedures, 2004
(b) Committee Operation Procedure, 2005
(c) COP Upgrading Procedure, 2005
(d) Registered Auditor Member Upgrading Procedure, 2005
(e) Scholarship Fund Procedure, 2006
(f) Library Operation Procedure, 2008
(g) Staff Administrative Bye Laws, 2010
(h) Financial Bye Laws, 2010
(i) Operating Procedure for Chartered Accountants Students Association, 2009
An Executive Director appointed by the Council for the term of four year is the Chief Executive Officer of
the Institute and executes the decision of the Council.
Committees
The act provides for four standing committees to advice and facilitate 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 also constituted various NonStanding Committees. The name of Committees and the member is exhibited in the Annex I.
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.
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:
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:
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
Fifteenth President
Sixteenth President
:
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International Participation
and Co-operation
Meeting with ICAI President and
Vice-President
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Conference on Accountancy
Profession
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Newly Elected President takes Oath of Office from Honble Finance Minister
Category
Winner
Runner-up
Manufacturing Sector
1
Winner
Winner
Winner
Winner
First Runner-Up
Second Runner-Up
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Chief Guest Mrs. Bimala Subedi presenting medal & certificate to student
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Training on Cooperative
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CPE Trainings
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Member Affairs
Status of Membership
FCA Conferred
The Institute conferred Fellow Chartered Accountant
(FCA) Member to 15 Chartered Accountant members
upon the completion of necessary requirements as per
the Nepal Chartered Accountants Act.
Certificate of Practice
During the year, the Institute has granted Certificate of
Practice (COP) to 36 Chartered Accountant Members.
The number of Chartered Accountant Member holding
COP has thus reached 250.
Member Status
The member status for the fiscal year 2069/070 is as follows:
Category
Membership
COP
Firm
Total No.
Renewal No.
Total No.
Renewal No.
Total No.
Renewal No.
FCA
228
163
183
108
CA
436
318
375
142
465
219
RA- B
3372
2154
3126
RA- C
1611
963
1474
1621
906
689
798
318
208
RA -D
2294
1408
2100
1251
215
156
Total
7941
5006
7258
3920
1906
1272
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9000
8000
7000
6000
5000
Membership Total No.
Membership Renewal No.
4000
3000
2000
1000
0
FCA
CA
RA- B
RA- C
RA- D
Total
8000
7000
2500
6000
2000
5000
4000
1500
Firm Total No.
3000
1000
2000
500
1000
0
FCA
CA
RA- B
RA- C
RA- D
Total
22
FCA\CA
RA- B
RA- C
RA- D
Total
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Student Affairs
Students Enrolment
During the year altogether 1874 students enrolled for
different level of Chartered Accountancy Course and
88 students enrolled for the Accounting Technician
Course. Overwhelmed response has been received from
students interested in pursuing Chartered Accountancy
Course. This development is a trust and confidence
bestowed in accountancy profession by young talents.
The status of students enrollment for various levels
of Chartered Aaccountancy Course and Accounting
Technician Course during the year is as follows:
Course
CAP I
CAP II
CAP III
AT
No of Students
1038
625
211
88
Scholarship Distribution
Crash course
The Institute in its endeavour to provide quality education
to the students, conducted crash course course on
various subjects based on the specific need of the
students. The course aimed at providing technical
details and guidance with a special focus on clarifying
the students queries on the course matters. The subject
covered accounting, auditing, law , finance, cost account
and Tax. A total of 79 students attended the course.
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The Institute conducted the Chartered Accountancy Examinations in December 2012 and June 2013. In December
2012 CA Examination, altogether 2 students of Foundation, 2 students of Intermediate, 30 students of Final, 516
students of CAP-I/Foundation, 878 students of CAP-II/ Intermediate and 179 students of CAP-III/Final level students
appeared for the examination. Similarly, in June 2013 CA Examination, altogether 170 students of CAP-I (Old)/
Foundation, 525 students of CAP-I (New)/Foundation, 904 students of CAP-II/Intermediate and 242 students of
CAP-III/ Final level students appeared the examination.
In December 2012 CA Examination 240 students of CAP-I /Foundation, 120 students of CAP-II/ Intermediate, 10
students of CAP-III/Final and 11 students of Final level passed the respective examination. Similarly, in June 2013
examination altogether 44 students of CAP-I (Old)/Foundation, 442 students of CAP-I (New)/ Foundation, 98 students
of CAP-II/Intermediate and 14 students of CAP-III/ Final level pass the examination.
The details of the result of the Chartered Accountancy Examinations are as Follows:
Foundation
Group I Group II
Intermediate
Both
Group I Group II
Final
Both
CAP I
Group I Group II
Both
CAP II
Group I Group II
Both
Group I Group II
CAP III
Both
Group I Group II
Both
Applicants
20
12
111
57
384
189
189
605
46
61
82
Appeared
17
107
49
360
136
164
578
42
55
82
Passed
11
45
51
132
55
81
40
17
Qualified
11
240
120
10
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.
CAP I (old)
CAP II
CAP III
CAP I
(New)
Group I
Group II
Both
Group I
Group II
Both
Group I
Group II
Both
Applicants
542
74
37
80
228
161
593
72
74
106
Appeared
525
71
33
66
184
141
579
66
71
105
Passed
442
25
19
31
83
44
20
Qualified
442
44
98
14
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.
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Recipients of Awards for the CA Examination, December 2012 and June 2013
The institute has been awarding merit holder students with various medals incepted by the members. Following are
the recipient of the medal for the December 2012 and June 2013 examination.
Regd.No
Name of recipients
1.
Medal fund
K.B. Chitracar Gold Medal
FN00373
2.
KI002837
3.
KI002723
4.
FN00373
5.
FN00373
Ms. Reema Khanal (Regd. No. KF006463) Scoring 452 marks stood First Rank in CAP-I (Foundation Level) Examination in December 2012.
Medal fund
Regd.No
Name of recipients
1.
FN00369
2.
KI003048
3.
KI003080
4.
FN00369
5.
FN00369
Ms. Neeru Shrestha (Regd. No. KF006664), scoring 261 marks stood First Rank in CAP-I (Foundation Level) Examination in June 2013.
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Staff Affairs
Staff Felicitation
On the occasion of the 16th Anniversary of the Institute,
Chief Guest Auditor General of the Auditor General
Office Mrs. Bimala Subedi felicitated with appreciation
certificates and cash amount to Mr. Bipin Raj TiwariSenior Assistant and Mr. Sanoj Bhattarai- Assistant as
best staff of the year for their outstanding Contribution
to the Institute.
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Annexure - 1
Standing and Non Standing Committees and Member for the year 2012-2013
As per the Nepal Chartered Accountant Act, four standing committee, 15 non standing committee, 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 2012-2013 are as follows:
Standing Committees
4. Examination Committee
1. Executive Committee
S.N
Name
Position
S.N
Name
Position
President
Chairman
Vice-President
Vice-Chairman
Member
Member
Member
Member
Member Secretary
Member
Member
Member
Secretary
Name
Position
Chairman
Vice-Chairman
Member
Member
Member
Member
Member
Secretary
3. Disciplinary Committee
Name
Position
Chairman
S.N
Name
Position
Vice-Chairman
Chairman
Member
Member
Member
Member
Member
Member
Member
Member
Member
Member
Member
Member
Member
Secretary
10
Secretary
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2. Education Committee
S.N
Name
Position
Member
Member
Chairman
Member
Representative MOF
Member
Member
10
Representative CRO
Member
Member
11
Member
Member
12
Member
Member
13
Member
Member
14
Secretary
Member
Member
10
Secretary
3. Ethics Committee
S.N
Name
Position
Chairman
Member
Member
Secretary
S.N
Name
Position
Chairman
Member
Member
Member
S.N
Name
Position
Member
Chairman
Member
Vice-Chairman
Member
Member
Member
Secretary
Member
Member
Member
Secretary
Name
Position
Chairman
Member
Member
S.N
Name
Position
Member
Chairman
Member
Member
Member
Member
Member
Member
Member
Member
Member
Member
10
Member
Member
11
Member
Secretary
12
Mr Binod Neupane
Secretary
42
6. Audit Committee
S.N
Name
Position
Chairman
Member
Member
Member
Member
Member
Name
Position
Chairman
Member
Member
Member
Member
Secretary
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S.N
Name
Position
S.N
Name
Position
Chairman
Chairman
Member
Member
Member
Member
Member
Member
Member
Member
Member
Member
Member
Secretary
Member
Secretary
S.N
Name
Position
Chairman
Member
S.N
Name
Position
Chairman
Member
Member
Member
Member
Member
Member
Member
Member
Member
Member
Secretary
Member
Secretary
S.N
Name
Position
Chairman
S.N
Member
Chairman
Member
Name
Position
Member
Secretary
Member
Member
Member
Member
Secretary
Name
Position
Chairman
Member
Member
Member
S.N
Member
Chairman
Member
Member
Member
Member
Member
Member
Member
Member
10
Member
Secretary
11
Member
12
Member
13
Secretary
Position
43
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Annexure - 3
Effective Date
(Original)
Name
Framework for the Preparation and Presentation of Financial Statements
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)
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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
1 Shrawan 2064
(17 July 2007)
6 Shrawan 2064
(22 July 2007)
Effective Date
(Original)
Name
Effective Date
1 Shrawan 2064
(17 July 2007)
6 Shrawan 2064
(22 July 2007)
1 Shrawan 2064
(17 July 2007)
6 Shrawan 2064
(22 July 2007)
Segment Reporting
1 Shrawan 2064
(17 July 2007)
6 Shrawan 2064
(22 July 2007)
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)
14
19
21
23
14
24
Employee Benefits
IFRS
Business Combinations
3
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Existing
NSAs
NSAs Revised
Serial
Number
Effective Date
(Original)
Name
Revised Date
01
NSQC 1
02
1 Shrawan 2065
(16 July 2008)
03
1 Shrawan 2062
(16 July 2005)
1 Shrawan 2065
(16 July 2008)
1 Shrawan 2065
(16 July 2008)
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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 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
1 Shrawan 2065
(15 January 2004) (16 July 2008)
07
04
500
Audit Evidence
1 Magh 2060
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)
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
47
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
29
315
30
330
31
520
Analytical Procedures
32
701
Existing
NSAs
Revised Serial
Number (Effective
from 2064-2-22)
01
27
4400
1 Shrawan 2062
(16 July 2005
02
28
2400
1 Shrawan 2062
(16 July 2005
03
29
4410
1 Shrawan 2062
(16 July 2005)
Name
Effective Date
Effective From
Guidance Note:
48
S.
No.
Guidance Note
01
201
02
202
Name