ICAN

Home      FAQ      Downloads     Useful Links      Contact Us      Site Map    


Membership Result December 2016 ::Result : : Mark Sheet   |||    Result of Chartered Accountancy Examination December 2016 : :Result : : Mark Sheet ||| CPA Australia Membership Pathway Procedure   |||        ACCA Exemption Procedure to Admit in ICAN     |||    Foreign Professional Bodies Articleship Training Procedure-2014 |||        Notice of One Year Internship
 

Registered Auditors' COP Upgradation

As per Rule 54 of the Nepal Chartered Accountants Regulations the members can upgrade their COP from C to B and D to C under the following criteria:

I. Upgrading Criteria of COP for Registered Auditors(C to B):

A registered auditor member holding Certificate of Practice of Class C can be upgraded to registered auditor member holding Certificate of Practice of class B under the following conditions:

  1. If he/she has performed auditing or internal auditing of an institution registered in Nepal having transactions of more than one crore at least in 5 fiscal years during the period of last 10 years accomplishing graduation in Commerce, Business administration or Management or post-graduation with Accounts as the major subject in Public administration or Economics, Statistics or Mathematics.
  2. If he/she has worked as a professional accountant in an accounting firm whose proprietor is a Chartered Accountant, accomplishing graduation in Commerce, Business administration or Management or post-graduation with Accounts as the major subject in Public administration or Economics, Statistics or Mathematics.
  3. If he/she has passed the examination for upgrading in class B accomplishing graduation in Commerce, Business administration or Management or post-graduation with Accounts as the major subject in Public administration or Economics, Statistics or Mathematics.

II. Upgrading Criteria of COP for Registered Auditors(D to C):

A registered auditor member holding Certificate of Practice of Class D can be upgraded to registered auditor member holding Certificate of Practice of class C under the following conditions:

  1. If he/she has performed auditing or internal auditing of an institution registered in Nepal having transactions of more than 15 lacs/year at least in 5 fiscal years during the period of last 10 years accomplishing graduation in Commerce, Business administration or Management or Mathematics or Economics or Statistics.
  2. If he/she has worked as a professional accountant in an accounting firm whose proprietor is a Chartered Accountant, accomplishing graduation in Commerce, Business administration or Management or Mathematics or Economics or Statistics.
  3. If he/she has passed the examination for upgrading in class C accomplishing graduation in Commerce, Business administration or Management or Mathematics or Economics or statistics.
  1. The examinations shall be held for the following subject each of 100 marks (in each):
    1. Direct or Indirect Taxation in Nepal
    2. Commercial Law of Nepal
    3. Accounts and standard of accounting
    4. Auditing and standard of auditing
  2. The registered auditor member with eligibility according to the above mentioned criteria can apply for upgrading of his/her Certificate of Practice of class C or D in the format specified in Schedule-31 of Nepal Chartered Accountants Regulations.
  3. Other proceedings for upgrading of a class shall be as mentioned in the Procedures of upgrading.
Information about Upgrading in Nepali Download

Login


Notice

Notice Regarding Hall Test Examination

Notice Regarding Hall Test Examination


more

Notice of Listing

Notice of Listing


more

Notice Regarding Hall Test Examination

Notice Regarding Hall Test Examination


more

Crash Course Notice

Crash Course Notice


more

Notice Regarding Hall Test Examination

Notice Regarding Hall Test Examination


more

Request for Participation in National Best Presented Annual Report (BPA) Award-2016

Request for Participation in National Best Presented Annual Report (BPA) Award-2016


more

Notice of 40 hours IT Training

Notice of 40 hours IT Training


more

VACANCY ANNOUNCEMENT

VACANCY ANNOUNCEMENT


more

Notice for Admission and Scholarship

Notice for Admission and scholarship


more

Notice for scholarship Selection

Notice for scholarship Selection


more

Examination Schedule June 2017

Examination Schedule June 2017


more

Postpone of CPE Training

Postpone of CPE Training


more

Accounting Technician Examination Result March - 2017

Accounting Technician Examination Result March - 2017


more

Notice of Information System Audit (ISA) Course

Notice of Information System Audit (ISA) Course


more

ICAN - Notice

ICAN-Notice


more

Notice of Scholarship Interview

Notice of Scholarship Interview


more

Notice for Student

Notice for Student


more

Upgrading Result 2073

Upgrading Result 2073


more

Vacancy Result

Vacancy Result


more

Download Application form AT Examination March 2017

Download Application form AT Examination March 2017


more

Notice for Submission of Examination Form for Accounting Technician

Notice for Submission of Examination Form for Accounting Technician


more

CPE Schedule for 2073/74

CPE Schedule for 2073/74


more

Notice of Monitoring Committee

Notice of Monitoring Committee


more

List of third Executive Committee Member of NCASA

List of third Executive Committee Member of NCASA


more

CPE for Membership

CPE for Membership


more

Revised Syllabus CAP-II

Revised Syllabus CAP-II


more

Notice of Monitoring Committee

Notice of Monitoring Committee


more

Notice to the Member regarding Audit Firm

Notice to the Member regarding Audit Firm


more

Notice of Code of Ethics

Notice of Code of Ethics


more

Notice of One Man One Profession

Notice of One Man One Profession


more

Notice of Nepal standards on Auditing (New)

Notice of Nepal standards on Auditing (New)


more

Invitation to join a panel of resource person

Invitation to join a panel of resource person


more

Revised Syllabus CAP-III

Revised Syllabus CAP-III


more

Notice of Syllabus Revision

Notice of Syllabus Revision


more

Notice of One Year Internship

Notice of One Year Intership


more

Notice to Student

Notice to Student


more

Notice to Member (Audit Limit)

Notice to Member


more

Notice for CA Members

Notice for CA Members


more

New Provision for CA Membership Examination

New Provision for CA Membership Examination


more

Notice of Peer Review Board

Notice of Peer Review Board


more

Notice for Peer Review

Notice for Peer Review


more

Notice to Members - About NRB Directives

Notice to Members


more

Student Registration Fee

Student Registration Fee


more

Notice to Members

Notice to Members


more

Notice of Peer Review Board

Notice of Peer Review Board


more

NCASA Fee

NCASA Fee


more

   View All

Recent Activities

Information System Audit (ISA) Course

Information System Audit (ISA) Course


more

Meeting with newly appointed OAG

Meeting with newly appointed OAG


more

Inteaction Program on Implementation of NFRS in Insurance Companies

Inteaction Program on Implementation of NFRS in Insurance Companies


more

Awareness and Interaction Program - 2074

Awareness and Interaction Program - 2074


more

   View All

Post Comments