Mr. Anup Kumar Shrestha,FCA (Present Chairman of AuSB 7th Term)
7th Term Board Members
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NSA 2018 Orientation Program Pokhara
NSA 2018 Orientation Program Dhangadi
NSA 2018 Orientation Program Butwal
NSA 2018 Orientation Program Chitwan
NSA 2018 Orientation Program Janakpur
NSA 2018 Orientation Program Bhaktapur

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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
 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. Nepal Auditing Standards, Assurance Standards Revision, Ammendment and Development Technical Committee  S.No Name Designation 1 CA. Jitendra Kumar Mishra Coordinator 2 Mr. Tara Prasad Pandey Member 3 CA. Tek Nath ... Read More
  ... Read More

Rececent Posts
Workshop on Audit of NFRS Compliant SMEs FY2079/80
Orientation Program of NSA FY2078/79
Orientation Program of NSA FY2077/78
Orientation Program of NSA FY2076/77
प्रमुख कार्यकारी अधिकृतको नियुक्तिको लागि निवेदन माग सम्बन्धी सूचना (NEW)
Notice about awareness program Butwal (New!!)
लेखापरीक्षण मार्ग निर्देशन : संदर्भ सामग्री प्रकाशन सम्बन्धी सुचना (New!!!)
Notice regarding issue of Guidelines for an Audit during Extra-ordinary Circumstances, including Pandemic
Guidelines for an Audit during Extra-ordinary Circumstances, including Pandemic
Notice regarding NSA 701
Orientation Program of NSA FY2075/76
Nepal Standards On Auditing 2018 New!!!

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