Chapter-7
Chapter-7 Professional Certificate
28. Professional certificate
: (1) A member who intends to provide auditing service shall make an application in the format as prescribed to the Institute to obtain the professional certificate.
(2) After the member making application pursuant to Sub-section (1) has fulfilled the terms as prescribed, the Council shall grant the profession
certificate in the format as prescribed to such member.
(3) The Council may determine the terms for the members who have obtained the professional certificate and require them to observe such
terms, and make and enforce the code of conduct for such members.
28A. Registration of accountancy practitioner institute:
(1) If a member who has obtained the professional certificate intends to operate auditing service by the name of an accountancy practitioner institute, the member shall make an application in the format as prescribed to the Institute for the registration of such institute.
(2) The procedures relating to the registration of the accountancy practitioner institute shall be as prescribed.
(3)After the procedures referred to in Sub-section (2) have been fulfilled, the Council shall grant the certificate of registration of accountancy practitioner institute in the format as prescribed.
29. Prohibition on providing auditing service: No person shall be entitled to provide the auditing service without obtaining the professional certificate.
Provided that, this Section shall not be deemed to prevent the making of separate provisions and, carrying out regulation, by Government of Nepal in relation to auditing, other than the auditing of any company or professional organization established under the Companies Act.
30. Special provision relating to registered auditor: Notwithstanding anything contained elsewhere in this Act, the Council shall, subject to this
Act and the Rules and Bye-laws framed under this Act, classify, as prescribed, the registered auditors existing at the time of the commencement of this Section and grant the professional certificate to them to provide the auditing service pursuant to this Act. Provided that, such registered auditors shall not be deprived of such
facilities as they have been obtaining under the Auditors Act, 2031 (1975).
30A. Ceiling of auditing: The ceiling of auditing which the members who have been classified under Section 30 and have obtained the professional
certificate can carry out shall be as prescribed by the Council, with the approval of Government of Nepal.
30B. Upgrading of class of professional certificate: The Council may, in pursuance of the procedures as prescribed, upgrade the class of the professional certificate by a registered auditor pursuant to Section 30.
31. Matters to be set out in report: A member having obtained the professional certificate shall set out the matters as prescribed in the report of audit carried out by him or her.
32. Publication of name-list: The Institute shall, no later than Three months after the expiry of each financial year, publish a name-list of members and
accountancy practitioners.
33. Fees to be paid: The members, members having obtained the professional certificate and accountancy practitioner institutes registered pursuant to
Section 28A, shall pay the fees as prescribed to the Institute.
13 Comments
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