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

ICAN - Notice

ICAN-Notice


more

Notice of Scholarship Interview

Notice of Scholarship Interview


more

Notice to the Students-Regarding June 2017, Examination

Notice to the Students-Regarding June 2017, Examination


more

Upgrading Information Details with Rule 54

Upgrading Information Details with Rule 54


more

Download Syllabus of Upgrading Examination - C to B Class

Download Syllabus of Upgrading Examination - C to B Class


more

Download Syllabus of Upgrading Examination - D to C Class

Download Syllabus of Upgrading Examination - D to C Class


more

Download Admit Card

Download Admit Card


more

Download Application form- Upgrading (Experience)

Download Application form- Upgrading (Experience)


more

Download Application form- Upgrading (Exam)

Download Application form- Upgrading (Exam)


more

Notice of Upgrading

Notice of Upgrading


more

Notice of Re-totaling Result Dec. 2016

Notice of Re-totaling Result Dec. 2016


more

Crash Course Schedule

Crash Course Schedule


more

Notice to Students regarding Updated Act

Notice to Students regarding Updated Act


more

Notice of Crash Course for June 2017 Exam

Notice of Crash Course for June 2017 Exam


more

Notice of Revision Test Papers (RTP) for June 2017 Exam

Notice of Revision Test Papers (RTP) for June 2017 Exam


more

Notice Regarding Eligibility Certificate Distribution

Notice Regarding Eligibility Certificate Distribution


more

Download CA Membership Exam Form and Admit Card June 2017

Download CA Membership Exam Form and Admit Card June 2017


more

Download CAP-III Exam Admit Card June 2017

Download CAP-III Exam Admit Card June 2017


more

Download CAP-II Exam Admit Card June 2017

Download CAP-II Exam Admit Card June 2017


more

Download CAP-I Exam Admit Card June 2017

Download CAP-I Exam Admit Card June 2017


more

Download Application form CA Examination June 2017

Download Application form CA Examination June 2017


more

Notice for Submission of Examination Forms for Chartered Accountancy and CA Membership Examination

Notice for Submission of Examination Forms for Chartered Accountancy and CA Membership Examination


more

Notice for Student

Notice for Student


more

Upgrading Result 2073

Upgrading Result 2073


more

Notice of Crash Course

Notice of Crash Course


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

Interaction Program on Liquidity Crunch or Credit Crunch Current Scenario in Banking Industry

Interaction Program on Liquidity Crunch or Credit Crunch Current Scenario in Banking Industry


more

General Management and Communication Skill (GMCS)

General Management and Communication Skill (GMCS)


more

Workshop on “NFRS Implementation and its Challenges”

Workshop on “NFRS Implementation and its Challenges”


more

Training on” Auditing System”

Training on” Auditing System”


more

Meeting with the officials at Development Bankers Association of Nepal

Meeting with the officials at Development Bankers Association of Nepal


more

   View All

Post Comments