Krishna Hari & Associates

Registered Auditor
Reg. No. 4024, Pan No.300985140
I{ THE ACCO

\\ e haye auditqd tliq attached balance sheet of Changunarayan Business Group Pvt.Ltd as at 3 I Ashad
1076 & ln.o,#*"bth1?inent for the period from 06-02-076 to 3l-03-076.

These financial statements are the responsibility of the Finns management. Our responsibiliry'is to express
an opinion on these financial statements based on our audit.

We concluct our audit in accordance rvith Nepal Standards on Auditing. T'hose standards require that $,'e
plan and perform the audit to obtain reasonable assurance about whether the f-tnancial statements are free ol
material tnisstaterlent. An audit includes examining, on a test basis. evidence suppotting the atnoutlts attrl
disclosures in the financiai statements. An audit also includes assessing the accounting principles used and
significapt estimates macle by management, as r,vell as evaluating the overall flrrancial statetnetrt
presentation. We believe that our audit provides a reasonable basis fbr our opinion. and report that;

a) We have obtained prompt replies to our queries and explanations asked for:

tl) In our opinion the balance sheet. profit & loss accollnt and the cash flow statement are in
complianoe with the provisions of the Law'. and are in agreement r.vith the books of account
maintained by the Firm.

c) ht our opinion. the account and record3 of the Finn have been accurateh maintained in
accordance rvith the law.

d) In our opinion and to the best of our infbrmation and according to the explanations given to
Lrs, the said accounts read together with the notes appearing there on. gives a trLre and fair
view.

1) lncase of balance sheet, of the state of affairs of the compan)'as at 3i Ashad 2076,
and.
2) Incase of Profit & Loss accourtt. of tlie profit and loss for the vear endecl on that date.
and.
3) Incase of Cash Florv statement. the Cash Florv tbr the 1'ear ended on that date.

e) In our.opinion and to the best of our infotmation and accordance to the explanations given to
us, the Proprietor or any en-rployees & any men-lbers of the Firm have not acted colltrall' to
legal provisions relating to accounts, nor committed any misappropriation or caused-ldis or
damage the Firm.

Date: Bhadra2}'|2016
Kathrnandu ri Gyawali )
Auditor
rna Hari & Associates