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Function, Duties & Power

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.

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