Code of Conduct For CAs

Following are the Code of Conduct as per Chartered Accountants Act - 
No member shall carry auditing in collaboration by way of partnership or otherwise with any person who has not obtained the accountancy practitioner certificate of his or her class. 
No member shall make any kind of partnership in the audit fees or remuneration received or earned by, or sharing in the profits made by, that member with any person other than a person who has obtained member of the Institute nor shall he or she give commission, brokerage etc. from the professional fees which he or she has received or earned to any person including a person who has obtained membership. 
 No member shall, showing fear, terror, swank or influence, whether directly or indirectly, any person in order to get the business of accountancy practice.
No member shall supply or disclose any information and explanation which he or she has got in the course of his or her business to any person other than the person who employs him or her and the person to whom he or she is compelled by the laws in force to supply or disclose such information and explanation.
No member having obtained the professional certificate shall certify any financial returns or make any kind of report without making examination and verification by himself or herself or his or her partner or employee. 
While making any kind of report or certifying any financial returns of an organization in which he or she or his or her partner has interest, a member having obtained the professional certificate shall also clearly set down that he or she or his or her partner has such interest.  Provided that, where such member is merely a shareholder of a company, he or she shall not be deemed to have an interest.
A member having obtained the professional certificate shall clearly show any material details known to him or her in order to actually reflect any financial statements certified by him or her or shall also clearly mention the false details or explanations, if any, inherent in the financial statements certified by him or her, to the best of his or her information
A member having obtained the professional certificate shall carefully perform the duties required to be performed in the course of practicing his or her profession and shall draw attention of all the concerned towards any material things which are not or have not been done in consonance with the laws in force and the recognized principles on auditing
No member having obtained the professional certificate shall base the remuneration to which he or she is entitled for his or her work on a percentage of profits or on any other uncertain result.
No member shall knowingly or recklessly mention any false matter in any notice, explanation or statement required to be given to any office or department of Government of Nepal or any organization.
No member shall carry out auditing of an organization for which he or she has served, prior to the expiry of at least three years of his or her retirement from the service of that organization.
No member having obtained the professional certificate shall accept his or her appointment as an auditor of any organization without ascertaining that the procedures required by the laws in force for appointment as an auditor have been fulfilled.
A member shall obtain ample related information prior to expressing his or her opinion about auditing. 
Other matters relating to conduct to be observed by the member and the member having obtained the professional certificate shall be as prescribed.
CRTCE