| 词条 | Institute of Chartered Accountants of Nepal | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 |
| name = Institute of Chartered Accountants of Nepal | pronounce = | native_name = नेपाल चार्टर्ड एकाउन्टेन्ट्स संस्था | native_name_lang = | nickname = | named_after = | image = Institute of Chartered Accountants of Nepal logo.png | image_size = | alt = Emblem of ICAN | caption = Emblem of ICAN | logo = | logo_size = | logo_alt = | logo_caption = | abbreviation = ICAN | motto = Purity of mind and clarity of wisdom | predecessor = | merged = | successor = | formation = {{Start date and years ago|1997|01|30}} | founder = | founding_location = | extinction = | merger = | type = | tax_id = | registration_id = | status = Body corporate established by the Nepal Chartered Accountants Act, 1997 passed by the Parliament of Nepal | purpose = | headquarters = Lalitpur, {{flag|Nepal}} | location = | coords = | region = Nepal | services = | products = | methods = | fields = | membership = 4588 (April 2018) | membership_year = | language = Nepali, English | owner = | sec_gen = | leader_title = President | leader_name = CA. Prakash Jung Thapa | leader_title2 = Vice President | leader_name2 = CA. Jagannath Upadhyay (Niraula) | leader_title3 = Immediate Past President | leader_name3 = CA. Mahesh Khanal | leader_title4 = | leader_name4 = | board_of_directors = | key_people = | main_organ = | parent_organization = | subsidiaries = | secessions = | affiliations = | budget = | budget_year = | revenue = | revenue_year = | disbursements = | expenses = | expenses_year = | endowment = | endowment_year = | staff = | staff_year = | volunteers = | volunteers_year = | students = 4500 | students_year = | website = {{url|http://www.ican.org.np}} | remarks = | formerly = | footnotes = }} The Institute of Chartered Accountants of Nepal (ICAN) was established under a special act, The Nepal Chartered Accountants Act, 1997 to enhance social recognition and faith of people at large in the accounting profession by raising public awareness towards the importance of accounting profession as well as towards economic and social responsibility of the accountants, and to contribute towards economic development of the country. The Institute is an autonomous body and the Council is fully authorized by the Act to undertake accountancy profession in Nepal.[1][2][3][4] History
Constitution of CouncilSection 7 of the Nepal Chartered Accountants Act 1997, provides for the constitution of the Council of the Institute as follows:[1]
7th Council Members
==Total members== 4643
Total members
ControversiesTwo practising chartered accountants, Lumba Dhwaj Mahat and Umesh Prasad Dhakal, were involved in misappropriating state tax revenue through dubious tax settlements as Chairman and Member of Tax Settlement Commission involving Chudamani Sharma, Director General of Inland Revenue Department (Nepal).[5] The corruption scam was considered as one of the biggest in the Nepalese history.[6] ICAN disciplinary committee failed to take any action against the two accused CAs. Vice-Chairman Jagannath Upadhyay Niraula said that "the disciplinary committee can take action only after receiving information or the complaint is lodged against any chartered accountatn. We have not received any complaint against the duo." [7] The fraud amounted to NRs. 21 billion. Both the CAs have fled from the incident and were declared fugitive by Commission for the Investigation of Abuse of Authority.[8] References1. ^1 2 3 4 {{Cite web|url=http://www.ican.org.np|title=The Institute of Charted Accountants of Nepatl|website=ican.org.np|access-date=2017-04-24}} 2. ^{{cite web |title=Indian CA graduates to be barred from practicing |url=http://kathmandupost.ekantipur.com/news/2017-06-26/indian-ca-graduates-to-be-barred-from-practicing.html |website=kathmandupost.ekantipur.com |accessdate=1 January 2019 |language=English}} 3. ^{{cite web |title=Nepali chartered accountants graduating from India won't be allowed to practice back home |url=https://www.outlookindia.com/newsscroll/amp/nepali-chartered-accountants-graduating-from-india-wont-be-allowed-to-practice-back-home/1084752 |website=https://www.outlookindia.com/ |accessdate=1 January 2019}} 4. ^{{cite web |title=Chartered Accountant |url=https://thehimalayantimes.com/tag/chartered-accountant/ |website=The Himalayan Times |accessdate=1 January 2019}} 5. ^{{cite web|url=http://kathmandupost.ekantipur.com/printedition/news/2017-06-13/ciaa-summons-tsc-chairman-member.html|title=CIAA summons TSC chairman, member|website=kathmandupost.ekantipur.com|accessdate=1 January 2019}} 6. ^{{cite web|url=http://kathmandupost.ekantipur.com/news/2017-06-15/arrest-warrant-likely-against-mahat-dhakal.html|title=Arrest warrant likely against Mahat, Dhakal|author=|date=|website=ekantipur.com|accessdate=13 July 2018}} 7. ^{{cite web|url=http://myrepublica.nagariknetwork.com/news/ican-silent-on-two-accused-cas/|title=ICAN silence on two accused CAs|author=|date=|website=nagariknetwork.com|accessdate=13 July 2018}} 8. ^http://www.tinepal.org/ciaa-appeals-for-public-help-to-nab-tsc-officials/ External links
2 : Professional associations based in Nepal|Member bodies of the International Federation of Accountants |
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