Chapter-3A
Chapter-3A Accounting Standards Board
15A. Formation of Accounting Standards Board:
(1)s Government of Nepal shall form an Accounting Standards Board in order to systematize and regulate the accountancy and financial reports.
(2) The Accounting Standards Board shall consist of the following members:
(a) One person nominated by Government of Nepal from amongst the fellow chartered accountants -Chairperson
(b) Representative, Ministry of Finance -Member
(c) Representative, Office of Auditor General -Member
(d) Representative, Office of Financial Comptroller General -Member
(e) Registrar, Office of Company Registrar -Member
(f) Director General, Department of Tax -Member
(g) Chairperson, Securities Board -Member
(h) Five persons nominated by Government of Nepal from amongst the chartered accountants, upon the recommendation of the Council -Member
(i) One person nominated by Government of Nepal from amongst the registered auditors, upon the recommendation of the Council -Member
(3) The Accounting Standards 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), (h) and (i) 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 Accounting Standards Board shall be as determined by the Board itself.
(6) The secretariat of the Accounting Standards Board shall be situated in the Head Office of the Institute.
15B. Functions, duties and powers of Accounting Standards Board: The functions, duties and powers of the Accounting Standards Board shall be as
follows:
(a) To provide for accounting standards, also based on international accounting standards, in order to systematize and regulate the accountancy and financial reports;
(b) To prepare appropriate modalities in order to develop accounting standards and publish materials relating to accounting standards;
(c) To amend, improve and revise accounting standards;
(d) To interpret accounting standards;
(e) To perform other acts relating to accounting standards.
15C. Circumstance where member ceases to hold office:
(1) A member of the Accounting Standards 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 Accounting Standards 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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