Mr. Anup Kumar Shrestha,FCA (Present Chairman of AuSB)
SixthTerm Board Members

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Auditing Standards Board (AuSB), Nepal has been constituted by the Government of Nepal on 26 Falgun 2059 corresponding to 10 March, 2003 under Nepal Chartered Accountants Act, 1997 (first amendment 2002). The AuSB consists of 7 members comprising a Chairman appointed by the Government of Nepal from Fellow Chartered Accountants and other members are representative of Ministry of Finance(MoF), representative of Office of the Auditor General(OAG), Three Chartered Accountants and One Registered Auditor nominated by the Government of Nepal on the recommendation of Institute of Chartered Accountants of Nepal(ICAN).The board has full discretion in developing and pursuing the technical agenda for setting Auditing Standards. 

The main function of AuSB is to review existing practices in Nepal and to develop Nepal Standards on Auditing (NSAs) so that these may be issued and regulated by ICAN. While formulating NSA(s), the AuSB considers the applicable laws, customs, usages and business environments in Nepal . The NSAs are issued under the authority of the Chartered Accountants Act, 1997 (first amendment 2002). The AuSB issues Guidance notes on the issues arising from the NSAs wherever necessary. AuSB reviews and revises the NSAs at periodical intervals or as per the need of the respective standards.The AuSB determines the broad areas in which the NSAs need to be formulated and the priority in regard to the selection thereof. 

The AuSB, till the date, has formulated Nepal Standards on Quality Control (NSQC 1), 49 Nepal Standards on Auditing aswell as 3 guidance note, 1 practice statements and Nepal Framework for Assurance Engagements. 

Current Affairs
noticeयस बोर्डले आन्तरिक राजस्व विभाग स‌ंगको सहकार्यमा स‌ंचालन गर्न गइरहेको अभिमूखिकरण कार्यक्रमहरु सम्बन्धी सूचना तथा कार्यक्रमको विषयवस्तु निम्नानुसार रहेको छ : ९. ललितपुरमा ... Read More
 First Term Board Members (2003 - 2006) Mr. Kaushalendra Kumar Singh, FCA Mr. Upendra Bhattarai/ Mr. Durga Prasad Pokharel/ Mr. Surendra Mani Tripathi/Mr. Sher ... Read More
Government of Nepal Formed Auditing Standards Board, Nepal  in March 2003 with an amendment to the Institute of Chartered Accountants of Nepal Act 1997 ... Read More
1.International Relation and Strategic Planning Committee S.No Name Designation 1 CA. Anup Kumar Shrestha Coordinator 2 CA. Binay Prakash Shrestha Member 3 CA. Tek Nath Acharya Member 4   Secretary   2. Capacity Development and Research Committee S.No Name Designation 1 CA. Binay Prakash Shrestha Coordinator 2 CA. ... Read More
  ... Read More

Rececent Posts
Orientation Program on Nepal Standards on Auditing 2018
Nepal Standards On Auditing 2018 New!!!
लेखापरीक्षणमान बोर्डको गठन
Past Chairman ( Ist Term to 5th Term)
Composition of AuSB
Function, Duties & Power
Financial Statements of Auditing Standards Board
Nepal Standards On Auditing (NSA) 2012
AuSB Nepal - Secretariat
लेखा तथा लेखापरीक्षणबारे एेन नियमको व्यवस्था सम्बन्धी पाठ्य सामग्रीको सँगालो
दर्तावाला लेखापरीक्षकको पेशागत सक्षमता अभिबृद्धी सर्वेक्षण अध्ययन प्रतिवेदन २०६७

Contact Us

Auditing Standards Board (AuSB) (लेखापरीक्षणमान बोर्ड, नेपाल)
5th Floor, ICAN Building
Satdobato, Lalitpur, Nepal
+977-1-5539437, +977-1- 5523314
+977-1- 5523314

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