About Us

Government of Nepal Formed Auditing Standards Board, Nepal  in March 2003 with an amendment to the Institute of Chartered Accountants of Nepal Act 1997 incorporating the provision for its establishment and operation.


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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 ... Read More

The AuSB consists of seven members including  a chair person nominated by the Government, three Chartered Accountants and one Registered Auditor by the Council of the Institute of Chartered Accountants of Nepal, and one nominee each from Office of the Auditor General and Ministry of Finance.


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The objective of the Board is to formulate Auditing Standards compatible with International Auditing Standards that include quality control, auditing, review, other assurance, and related services.

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Pursuant to section 3(kha) of Nepal Chartered Accountants Act,1997, the main functions of the Board is to: Regulate and systematize auditing profession, formulation of auditing standards on the basis of international standards on auditing, Set procedures to develop auditing standards and publish materials related to auditing standards. Make Improvement and revision of auditing standards in line with International Standards on Auditing. Interpretation of auditing standards. Prepare guidance notes, and Facilitate application and publicity of Auditing standards. ... Read More

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