ICAN Newsletter

jif{ $, c+s @
d+l;/ @)^(, December 2012

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

cWoIfsf] dGtJo

lk|o ldqx?,
5}7f}+ kl/ifbsf] lhDd]jf/L ;Dxfn]sf] kfFr
dlxgfdf d cfkm\gf] lhDd]jf/LnfO{ 7f];
?kdf cuf8L a9fpg b[9tfk"j{s nfu]sf]
5' . o; sfo{n,] eljiodf ;+:yfn] lglb{i6
u/]sf] nIo k|fKt ug{ ;xof]u k'Ug]5 eGg]df
d]/f] b[9 ljZjf; /x]sf] 5 .
;j}nfO{ yfxf ePs} s'/f xf], ljZjdf n]vfJoj;fo gofF gofF
r'gf}tLx?sf] ;fdgf ub}{ cl3 al9/x]sf] 5 h;sf] sf/0fn]
n]vfJoj;fosf] dof{bf a9fpg'sf ;fy} ;dfh tyf cy{tGqsf]
ljsf;df ;xof]u k'ofO{ /x]sf] 5 . To;}n] xfdL n]vfJoj;foLx?n]
cfkm\gf] of]Uotf tyf IfdtfnfO{ cem} kl/:s[t / kl/dflh{t u/L
ljZj ;d'bfodf cfkm\gf] IfdtfnfO{ k|:t't u/L ;dfh / /fi6sf]
rfxgfnfO{ kl/k"lt{ ug]{ ;Sg] aGg' kb{5 .
g]kfn rf6{8{ PsfpG6]G6\; ;+:yfnfO{, cGt/f{li6o n]vfJoj;foL
;+:yf;+u ;+u;+u} n}hfg] nIo cg'?k lzIff tyf tflndnfO{
cGt/f{li6o :t/sf] agfpg] gLlt cjnDag ub}{ ;b:ox?sf] g}ltstf
tyf sfo{Ifdtfdf clea[l4 ug'{ kg]{ b]lvG5 .
/fi6 lgdf{0fdf ;+:yf tyf ;+:yfsf ;b:ox?sf] dxTjk"0f{ e"ldsf
/xg] x'gfn] ;/sf/L tj/af6 /fli6o gLlt lgdf{0fdf ;+:yfnfO{ klg
cj;/ k|bfg u/L ;+:yfsf ;b:ox?sf] JolQmut tyf ;+:yfut
Ifdtf tyf 1fgnfO{ k"0f{ k|of]u ug]{ df}sf k|bfg ug]{5 eGg] d}n]
ljZjf; lnPsf] 5' . h;sf nflu ;/sf/L 6f]nL;+u 5nkmn x'Fbf
d}n] pQm s'/f af/af/ p7fpb}+ cfPsf] 5' .
d}n] d]/f] kfFr dlxg] sfo{sfndf u/]sf ljljw sfo{x?sf] ljj/0f
tyf eljiodf ul/g] sfo{qmdsf] la:t[t ljj/0f lgDg /x]sf] 5 .

lzIff tkm{

rf6{8{ PsfpG6]G;L lzIffsf]] ;dofg's'n kl/dfh{g tyf ljsf;df

d]/f] hf]8 ePsf]n] ;f]xL cg'?ksf sfo{x? ;+rfng u/]sf] 5' .
h;af6 laBfyL{x?n] plrt lzIff tyf tflnd k|fKt u/L /fi6sf]
lgldQ k" 0 f{ k| l t:kwL{ aGg] d} n ] ljZjf; lnPsf] 5' .
laBfyL{x?nfO{ l;=P= lzIff tyf k|fk] m];gsf] hfgsf/L u/fpg] p2]Zon]
Ps :jtGq s/Lo/ sfpG;ln o'lg6sf] :yfkgf ul/Psf] 5 .
laBfyL{x?sf] xLtnfO{ Wofgdf /flv sf]lr sIff ;+rfng ug{
rfxg] gof+ sf]lr O{lG;l6Ro"6 tyf sn]hx?nfO{ lgs6 eljiodf
;DaGwgtf k|bfg ug]{ nIo lnOPsf] 5 .
pkTosfdf dfq ;Lldt /x]sf] l;=P= lzIffnfO{ pkTosf aflx/ klg
nlu pkTosf aflx/sf laBfyL{x?df ;d]t l;=P= lzIffsf] ;xh
kx'r k'ofpg] p2]Zon] zfvf sfof{nox?af6 btf{ tyf k/LIff lng]
tof/L ul/Psf] 5 . h;af6 laBfyL{n] pkTosf aflx/sf] zfvfaf6
klg clGtd k/LIff lbg] cj;/ kfpg]5g\ .

zfvf lj:tf/ tyf zfvf a[l4 ;DaGwdf

xfn ;+rfngdf /x]sf zfvfx?af6 cfzfltt k|ult ug{ ;s]sf]

cj:yf 5}g . t;y{ tL zfvfx?df If]qkmn tyf ;'ljwfx? ;d]t
yk u/L ;b:o tyf laBfyL{x?nfO{ a9L eGbf a9L ;'ljwf k|bfg

IFRS sfof{Gjog

;DaGwL 5nkmn sfo{qmd ;DkGg

IFRS sfof{Gjog ;DaGwL 5nkmn sf] Ps emns

g]kfn rf6{8{ PsfpG6]G6\; ;+:yf, dxfn]vf k/LIfssf] sfof{no
tyf g]kfn laB't k|flws/0fsf] ;+o'Qm cfof]hgfdf oxL @)^(
c;f]h @$ ut] a'waf/ IFRS sfof{Gjog ;DaGwL Ps 5nkmn
sfo{qmdsf] cfof]hgf ul/of] . sfo{jfxs dxfn]vfk/LIfs >L ladnf
;'j]bLsf] k|d'v cfltTYodf ;DkGg pQm sfo{qmddf g]kfn laB't
k|flws/0fsf k|jGw lgb]z
{ s >L dx]Gb| nfn >]i7n] :jfut dGtJo
AoQm ug'{ePsf] lyof] eg] ;+:yfsf cWoIf l;P= dw' lj/ kf08]n]
;'ef/De dGtJo JoQm ug'{ ePsf] lyof] .
To:t} sfo{qmddf aQmfsf] ?kdf, g]kfn laB't k|flws/0fsf cWoIf
tyf phf{ dGqfnosf ;lrj >L xl/ /fd sf]O{/fnf, g]kfn /fi6
a}+ssf 8]k'6L ueg{/ l;P= dxf k|;fb clwsf/L, pk dxfn]vf
{ f cWoIf
k/LIfs >L ;f]d /fh kf]v/]n, PsfplG6 :6fG8{8{ af]8s
l;P= gf/fo0f ahfh, klJns ;]S6/ O{G6/k|fO{h]h af]8{ -lkP;O{
af]8{_ sf cWoIf >L ladn k|;fb jfUn] tyf ;+:yfsf pkfWoIf
l;P= dx]z s'df/ u'/fufO{ x'g'x'GYof] .
;f]xL cj;/df g]kfnsf] ;Gbe{df IFRS sfof{Gjog ;DefJotf
(Implementation of IFRS in Nepal Country Prospective) ;DjGwdf

;+:yfsf k"j{ cWoIf l;P= k|bLk s'df/ >]i7n] cfkm\gf] wf/0ff k|:t't
ug'{ ePsf] lyof] eg] pQm sfo{qmddf IFRS Expert 6f]gL dlnsn]
g]kfn laB't k|flws/0fdf IFRS nfu'ubf{ cfO{kg]{ r'gf}tL tyf
;+efJotfsf jf/]df cfkm\gf] wf/0ff k|:t't ug'{ePsf] lyof] .
sfo{kq kZrft sl/j Ps 306f o; ;DjGwdf Floor Discussion
;d]t ;+rfng ePsf] lyof] . Floor Discussion kZrft ljZj a}s
tyf Pl;og ljsf; a}ssf k|ltlglwn] ;d]t cfkm\gf] wf/0ff /fVg'
ePsf] lyof] .

ug'k{ g]{ 68\sf/f] cfjZoQmf b]lvPsf] 5 . ;fy} kf]v/fdf gofF zfvf

:yfkgfsf] ;Dk"0f{ tof/L k"/f ul/Psf]n] gofF zfvf t'?Gt sfof{Gjogdf
cfpg] 5 . o;af6 To; If]qdf /x]sf ;b:ox? tyf l;P= cWoog
ug{ rfxg] ljBfyL{x?nfO{ /fd|f] cj;/ ldNg] s'/fdf d}n] ljZjf;
lnPsf] 5' .

zfvf n]vfk/LIf0f ;DaGwdf

zfvf n]vfk/LIf0fsf ;DjGwdf lgs} cl3b]lv s'/f x'b+} cfP/ o;nfO{

clgjfo{ ul/Ptf klg xfn ;Dd o;n] s'g} 7f]; pknAwL xfl;n
ug{ ;s]sf] 5}g . o;sf nflu g]kfn rf6{8{ PsfpG6]G6\; ;+:yf,
g]kfn /fi6 a}+s, g]kfn a}+sz{ P;f]l;P;g ldn]/ o; ;DjGwdf
cfjZos sfo{ljlw tof/ u/L oyfzSo sfof{Googdf Nofpg' ckl/xfo{
eO{;s]sf] 5 .
oxL s'/fnfO{ dWogh/ /fvL xfn}dfq o; ;DjGwL sfo{ljlw tof/
ug{ g]kfn rf6{8{ PsfpG6]G6\; ;+:yf, g]kfn /fi6 a}+s tyf g]kfn
a}+sz{ P;f]l;P;gsf] k|ltlglw ;lxtsf] Ps sfo{bn u7g ePsf]
5 . o; sfo{bnn] o;sf] 9fFrf tyf k|lqmofx?sf] clGtd d:of}bf
tof/ ul/;s]kl5 To;nfO{ ;DjlGwt kIfx?;+u 5nkmn u/]/ To;sf]
clGtd ?k tof/ ul/g]5 / To;nfO{ sfof{Gjogdf Nofpg g]kfn
/fi6 a} + s tof/ ePsf] ;xif{ hfgsf/L u/fpg rfxG5' .
ICAI tyf ICAN Mutual Recognition ;DaGwdf kl/ifbn] ICAI tyf
ICAN Mutual Recognition ;DaGwdf cuf8L a9\g] gLlt cjnDag
u/]sf] 5 . h;sf nflu ICAN n] ICAI nfO{ cf}krfl/s ?kdfg}
Action Plan ;lxt kq k]z ul/;s]sf] 5 . tLgr/0f ;Dd eO{;s]sf
cWoIf :t/Lo 5nkmnx?n] 7f]; pknAwL x'gd] f d}n] ljZjf; lnPsf]
5' .

/x]sf] x'G5 . n]vfJoj;fodf cfkm\gf cg'ejx? JoQm ug]{ ynf]sf]

?kdf cGt/f{li6o ;DaGw dxTjk"0f{ x'gs
' f] ;fy} cfkm\gf] Ifdtf tyf
1fgnfO{ cfbfg k|bfg ug]{ cj;/ x'g ;Sb5 . o;} s'/fnfO{
dWogh/ ub}{ ;+:yfsf] k|efjsf/L ;xeflutfn] cGt/f{li6o hutdf
g]kfnnfO{ lrgfpg] df}sf k|bfg u/]sf] 5 h;sf] sf/0faf6 CAPA
sf] Public Sector Financial Management (PSFM) Committee
df ;b:osf] kbef/ g]kfnn] kfPsf] 5 h'g g]kfnsf] nflu Ps
dxTjk"0f{ pknJwL xf] . ;fy} cfpFbf] dfr{ & / * tfl/sdf ;+:yfn]
CAPA PSFM Committee Meeting & Conference g]kfndf cfof]hgf
ug]{ ePsf] 5 h;n] ;+:yfnfO{ ljZj;fd' lrgfpg dxTjk"0f{ e"ldsf
v]Ng] d}n] ljZjf; lnPsf] 5' .
Gff]e]Da/ @)!@ df blIf0f clk|msfsf] s]k 6fpgdf ePsf] IFAC
Council Meeting df ;+:yfn] efu lnPsf] lyof] . pQm a}7sdf
;+:yf h:tf ;fgf PsfplG6 a8Ln] IFAC ;+u /fv]sf cfsf+Iffx?sf
af/]df la:t[t 5nkmn ePsf] lyof] eg] ;b:otfsf ;DaGwdf ;d]t
5nkmn ePsf] lyof] .
;fkmfsf] ;s[o ;b:osf] x}l;otn] ;+:yfn] ;fkmfsf cGo ;b:o
/fi6x?;+u cGt/lqmofx? ub}{ cfO{/x]sf] 5 . h;af6 ;+:yfn]
pNn]Vo dfqfdf ;fy{s cg'ejx? a6'Ng] df}sf kfPsf] 5 .
cGtdf, d cWoIfsf] x}l;otn] o; If]qdf /x]sf ;fyLx?nfO{ cfu|x
ug{ rfxfG5' ls cfkm\gf] Ifdtf cg';f/ cuf8L cfO{ cfkm\gf] bfloTjsf]
af/]df dx;'; ub}{ / ;+:yfnfO{ Ps dof{lbt ;+:yfsf] ?kdf
:yflkt u/f}+ h;af6 k]zfut dof{bf a9\g'sf] ;fy} ;+:yfnfO{ klg
Ps dof{ l bt ;+ : yfsf] ?kdf kl/0ft ug{ ;lsG5 .

cGt/f{li6o ;DaGw ;DaGwdf

;+:yfn] cGt/f{li6o ;DaGw lj:tf/df ;w} rf;f] /fVb} cfPsf] 5 .

xfnsf] o'udf ljZj g]6jls{ lj:tf/sf] lgldQ cltg} cfjZos

8]k'6L ueg{/ ;+u e]6

g]kfn rf6{8{ PsfpG6]G6\; ;+:yfsf] Ps k|ltlglw d08nn] ldlt

@)^()&@$ ut] g]kfn /fi6 a}+ssf 8]k'6L ueg{/ l;P= dxfk|;fb
clwsf/L;+u a}ls O{io';u+ ;+DalGwt ljljw kIfx? ;d]6/] 5nkmn
uof] . k|ltlglw d08ndf g]kfn rf6{8{ PsfpG6]G6\; ;+:yfsf] tkm{af6
cWoIf l;P= dw' lj/ kf08], sfo{sf/L lgb]{zs l;P= ljgo k|sfz
>]i7 tyf ;xlgb]{zs >L ljgf]b Gof}kfg] /xg'ePsf] lyof] .

l;P= dw' lj/ kf08]

cWoIf

cGt/lqmof sfo{qmd ;DkGg

ejg cjnf]sg sfo{qmd ;DkGg

oxL @)^()*@( ut] z'qmjf/sf lbg ;+:yfn] gj lgld{t ejgsf]
cjnf]sg sfo{qmd ;DkGg uof] . ejg lgdf{0f sld6Lsf cWoIf
Pj+ ;+:yfsf k"j{ cWoIf l;P= ;'jf]w s'df/ s0f{sf] ;+of]hsTjdf
pQm sfo{qmd ;DkGg ePsf] lyof] . cjnf]sg e|d0fdf ;+:yfsf
cWoIf, pkfWoIf, kfif{bHo"x?, e"tk"j{ cWoIfx?, ;+:yfsf ;b:ox?
nufot ;+:yfsf clwsf+z sd{rf/Lx?sf] pkl:ylt /x]sf] lyof] .
xfn ejgsf] clGtd tNnf 9nfg x'g afFsL /x]sf] 5 eg] c?
lkmlgl;sf] sfo{ klg cuf8L al9/x] s f] /x] s f] 5 .

;+:yfsf cfwf/e"t l;4fGtx?M

:jtGqtf,
st{Jolgi7tf,
uf]kgLotf,
Jofj;flos Jojxf/,
Jofj;flos Ifdtf / plrt ;ts{tf

j:t'lgi7tf,
k|fljlws dfg,

a}+ls Oio' ;DaGwL cGt/lqmof sfo{qmdsf] Ps emns

g]kfn rf6{8{ PsfpG6]G; ;+:yfn] ldlt @)^()*@@ ut] z'qmaf/
xf]6n ofl8;gdf g]kfn /fi6 a}s
+ df 8]k6' L ueg{/ l;P= dxfk|;fb
clwsf/Lsf] k|d"v cfltTytfdf / ;+:yfsf kfif{b tyf e"tk"j{
cWoIfx? tyf g]kfn rf6{8{ PsfpG6]G6\; ;+3, g]kfn cl86;{
P;f]l;P;g, g]kfn a}+s;{ ;+3, tyf laleGg ljQLo ;+3sf
k|ltlglwx?sf] pkl:yltdf a}ls If]q;+u ;DjlGwt lgDg ljifo
pk/ cGt/lqmof sfo{qmdsf] cfof]hgf uof].
1.
2.

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

Branch Audit
Risk Based Audit - from the perspectives of
Regulators and Auditors

3.
4.

Long Form Audit Report (LFAR) Issues and other

Specific Issues from NRB Directives
IFRS Implementation in Banking Sector

pQm sfo{qmddf ;+:yfsf cWoIf l;P= dw' lj/ kf08]sf] :jfut

dGtAo tyf g]kfn /fi6 a}+sdf 8]k'6L ueg{/ l;P= dxfk|;fb
clwsf/Lsf] ;' e f/De dGtAoaf6 ;' ? ePsf] cGt/lqmofdf
l;P= gGblszf]/ zdf{n] a}ls If]q;+u ;DjlGwt laleGg ljifox?sf]
af/]df k|:t't ug'e{ Psf] lyof] . 5nkmn sfo{qmddf ljz]ift clxn]
b]lvPsf hf]lvdx?nfO{ Go"lgs/0f ug{sf] nflu zfvf n]vfk/LIf0f
(Branch Audit) sf] ck/Lxfo{tfsf] af/]df pkl:yt ;a} kIfx?af6
cfkm\gf] wf/0ff /flvPsf] lyof] eg] sfo{qmddf laleGg kIfsf u/L
#* hgfsf] ;xeflutf /x]sf] lyof] .

n]vf k|fljlw1sf] k|df0fkq lat/0f

;b:o
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s"n ;b:o

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@)^^sf] sfo{lalw !#-@_ adf]lhd xfn;Dd ;+:yfdf sfod /x]sf
ljb]zL n]vfJoj;foL ;+:yf ;+u cfj4 g]kfnL n]vfJoj;foL
;+:yfx?sf] ljj/0f lgDg cg';f/ /x]sf] 5 .
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ljb]zL ;+aGwgtf
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kL=Pn=>]i7 P08 sDkgL HLB International
@ @
la=s]= cu|jfn P08 sDkgL Crowe Horwath
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pkfwLsf] k|df0fkq ljt/0f ug'x{ b' } .
g]kfn rf6{8{ PsfpG6]G6\; ;+:yf, n]vf k|fljlB1 af]8{n] klxnf]
k6s ldlt @)^()&)! df Ps ;df/f]xsf jLr n]vf k|fljlB1
-PsfplG6 6]lSg;Log_ pkfwLsf] k|df0fkq lat/0f uof] . pQm
;df/f]xdf n]vf k|fljlB1 sf]if{ k"/f ug]{ # hgf tyf ;+:yfsf
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lyof] . o; kZrft n]vf k|fljlw1 pkfwLsf] k|df0fkq k|fKt ug]s
{ f]
;+Vof *@ k'u]sf] 5 .

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;b:o kmd{

The International
Accounting Group

;b:o kmd{

BKR International

;b:o kmd{

Deloitte Touche Tohmatsu,

a Swill Verein(DTT)
Baker Tilly International
Geneva Group
International
IAPA International

s/:kG8]G6\; kmd{
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gf]e]Da/ @)!@ rf6{8{ PsfpG6]G6 ;b:o k/LIff ;DkGg
ljb]zL rf6{8{ PsfpG6]G6\; ;+:yfaf6 rf6{8{ PsfpG6]G6\;L k/LIff
pQL0f{ u/]sf rf6{8{ PsfpG6]G6x?nfO{ g]kfn rf6{8{ PsfpG6]G6\;
;+:yfsf] ;b:otf k|bfg ug{sf] lgldQ ldlt @)^()*)! b]lv
@)^()*)% ;Dd k/LIff ;+rfng eof] . ;+rflnt k/LIffdf laleGg
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k]zfut k|df0fkq tyf n]vfJoj;foL ;+:yfsf] ;+Vof tyf gjLs/0fsf]
l:ylt lgDgfg'';f/ /x]sf] 5 .

International
Alliott Group

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l8;]Da/ @)!@ df ;+:yfaf6 ;+rflnt rf6{8{ PsfpG6]G;L sf]if{

cGtu{t laleGg txsf] clGtd k/LIff ;DkGg eof] . ldlt @)^(
d+l;/ !& b]lv @)^( d+l;/ @% ;Dd pQm k/LIff ;+rflnt lyof].
k/LIffdf cfj]bg tyf ;xefuL x'g] k/LIffyLsf]{ ;+Vof txut ?kdf
lgDg /x]sf] 5 .

g]kfn rf6{8{ PsfpG6]G6\; ;+:yfn] ldlt @)^()^!&df 5fqfj[ltsf]

lgldQ cfj]bg v'Nnf u/]sf]df lbO{Psf] ;do ;Ldf leq s"n !&)
hgfn] cfj]bg k]z u/]sf 5g\ . h;df qmdzM CAP I af6 *@
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Date
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10 Nov 2012

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