Council
Objectives -
- R - Regulate to encourage members to follow code of conduct
- E- Enhance Social Recognition - by raising awareness about importance of accountancy
- D- Develop accountancy by making accountants understand their responsibility
- D- Develop registration, Examination and qualifications
Functions -
- Membership - Determine Procedures
- Examination - Conduct
- CPE - Provide to members
- COP - Grant to Members
- Committees - Determine procedures
- NAS/NSA - Observe Compliance
- Monitoring - Members - Code of conduct
- Qualification - prescribe to develop accountancy
- Career Development - Enhance capacity of members
- Teaching Program - organize with other institutes
- Disciplinary - take disciplinary action against members
- Development of Accountancy - Maximum utilization of available means and resources
- Advice to GON
- Foreign Membership - with other foreign institutes
- Training - seminar , workshops
- RA - Enhance Professional Capacity
- Budget and Fund management - of the institute
- appoint Employees - as required and prescribe remuneration
- Other functions
Disciplinary Committee
Functions / Duties / Powers
- Investigation - against any complaint against members
- Report - Present Report to the council along with recommendation
- Expert/ Legal Opinion - from legal advisors and experts during investigation
- Recommend - to take action against the complainant if false complaint
- Other Functions - as prescribed
ASB/SAB
Functions / Duties / Powers
- Provide - Accounting/Auditing Standards - Based on international accounting/Accounting Standards
- Prepare Modalities - in order to develop standard on Accounting/auditing and publish materials
- AIR - Amend/Improve/Revise
- Interpret
- Other
Published By
Aadesh Kandel
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