Chapter-3B
Chapter-3B Standards on Auditing Board
15D. Formation of Standards on Auditing Board:
1) Government of Nepal shall form a Standard on Auditing Board in order to systematize and regulate the accountancy and auditing.
(2) The Standards on Auditing Board shall consist of the following members:
(a) One person nominated by Government of Nepal from amongst the fellow -Chairperson chartered accountants
(b) Representative, Ministry of Finance -Member
(c) Representative, Office of Auditor General -Member
(d) Three persons nominated by Government of Nepal from amongst the chartered accountants, upon the recommendation of the Council -Member
(e) One person nominated by Government of Nepal from amongst the registered auditors, upon the recommendation of the Council -Member
(3) The Standards on Auditing Board may, if it deems so necessary, invite any concerned expert to attend its meeting as an observer.
(4) The term of office of the members mentioned in Clauses (a), (d) and (e) of Sub-section (2) shall be Three years, and they may, on the expiry
of their term, be re-appointed or nominated.
(5) The Rules of procedures relating to the meeting of the Standards on Auditing Board shall be as determined by the Board itself.
(6) The secretariat of the Standards on Auditing Board shall be situated in the Head Office of the Institute.
15E. Functions, duties and powers of Standards on Auditing Board: The functions, duties and powers of the Standards on Auditing Board shall be as
follows:
(a) To provide for standards on auditing, also based on international standards on auditing, in order to systematize and regulate the
accountancy and financial reports;
(b) To prepare appropriate modalities in order to develop standards on auditing and publish materials relating to standards on auditing;
(c) To amend, improve and revise standards on auditing;
(d) To interpret standards on auditing;
(e) To perform other acts relating to standards on auditing.
15F. Circumstance where member ceases to hold office:
1) A member of the Standards on Auditing Board shall cease to hold his or her office in any of the following circumstances:
(a) If the member tenders resignation;
(b) If the member absents himself or herself from three consecutive meetings of the Standards on Auditing Board without giving a notice;
(c) If the member is convicted by a court of a criminal offence involving moral turpitude and punished for such offence;
(d) If the member becomes insane;
(e) If the member dies;
(f) If, in the case of a member of the Institute, the name of the member is removed from the membership register pursuant to Section 22.
13 Comments
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