CohleM/english-to-nepali huggingface dataset:
English: Name to be registered: (1) A person who intends to become a member of the Institute and has possessed the qualification referred to in this Act shall submit an application setting out the details as prescribed to the Institute in the format as prescribed.
Nepali: १९. नाम दर्ता गराउनु पर्ने ः (१) संस्थाको सदस्य हुन चाहने यस ऐन बमोजिम योग्यता पुगेको व्यक्तिले तोकिए बमोजिमको विवरणहरु खोली तोकिए बमोजिमको ढाँचामा संस्थामा दरखास्त दिनु पर्नेछ ।
English: (2) The fees as prescribed shall be paid to ha ve the name registered for the purpose of obtaining membership of the Institute pursuant to Sub- section (1).
Nepali: (२) उपदफा (१) बमोजिम संस्थाको सदस्यता प्राप्त गर्नको लागि नाम दर्ता गर्न तोकिए बमोजिमको शुल्क बुझाउनु पर्नेछ ।
English: (3) Where a person having possessed the qualification to obtain the membership pursuant to Sub-section (3) of Section 16 desires to have his or her name registered in the membership of the Institute, he or she shall submit an application to the Institute no later than Six months after the date of the commencement of Sections 29 and 49 of this Act, by Government of Nepal upon notification in the Nepal Gazette.
Nepali: (३) दफा १६ को उपदफा (३) बमोजिम सदस्यता प्राप्त गर्न योग्यता पुगेका व्यक्तिले आफनोे नाम संस्थाको सदस्यतामा दर्ता गराउन चाहेमा नेपाल सरकारले नेपाल राजपत्रमा सूचना प्रकाशन गरी यस ऐनको दफा २९ र ४९ प्रारम्भ गरेको मितिले छ महिनाभित्र संस्थामा दरखास्त दिनु पर्नेछ
English: Deleted by the Nepal Chartered Accountants (First Amendment) Act, 2059 (2003). an application for the membership within that period shall not be entitled to obtain the membership as referred to in this Act.
Nepali: सो अवधिभित्र सदस्यताको लागि दर्खास्त नदिने व्यक्तिले यो ऐन बमोजिम सदस्यता पाउने छैन ।
English: Certificate of membership registration: (1) If a person making application under Sub-section (1) of Section 19 is found to be eligible to be enrolled as a member of the Institute, the Council shall register the name of such person in the membership of the Institute and grant the certificate of membership registration with setting out the class of member, in the format as prescribed.
Nepali: २०. सदस्यता दर्ता प्रमाणपत्र ः (१) दफा १९ को उपदफा (१) बमोजिम दरखास्त दिने व्यक्ति संस्थाको सदस्यमा दरिन योग्य देखिएमा परिषद्ले त्यस्तो व्यक्तिको नाम संस्थाको सदस्यतामा दर्ता गरी सदस्यको किसिम खोली तोकिए बमोजिमको ढाँचामा सदस्यता दर्ताको प्रमाणपत्र दिनु पर्नेछ ।
English: The Institute shall maintain separate membership registration book as prescribed as per the class of membership.
Nepali: (२) संस्थाले सदस्यताको श्रेणी अनुसार तोकिए बमोजिमको छुट्टा छुट्टै सदस्यता दर्ता किताब
English: Other provisions relating to the registration of membership of the Institute shall be as prescribed.
Nepali: (३) संस्थाको सदस्यता दर्ता सम्बन्धी अन्य व्यवस्था तोकिए बमोजिम हुनेछ ।
English: To notify in the event of ceasing to carry on profession or changing address: Where a member ceases to practice his or her profession or change his or her address, he or she shall notify the Institute thereof within Thirty-five days from the date on which he or she ceases to practice the profession or changes the address.
Nepali: २१. व्यवसाय छोडेमा वा ठेगाना बदलेमा सूचना गर्नुपर्ने ः सदस्यले आफ्नोे व्यवसाय छोडेमा वा ठेगाना बदलेमा व्यवसाय छोडेको वा ठेगाना बदलेको पैंतीस दिनभित्र संस्थालाई सूचना गर्नु पर्नेछ ।
English: Provision on removal and re-registration of name: (1) The Council may issue an order to remove the name of any member from the membership register, in any of the following circumstances:
Nepali: २२. नाम हटाउने र पुनः दर्ता गर्ने व्यवस्था ः (१) देहायको कुनै अवस्थामा परिषद सदस्यता दर्ता किताबबाट हटाउने आदेश दिन सक्नेछः– े सदस्यको नाम
English: If the member is convicted by a court of a criminal offence involving moral turpitude and punished for such offence;
Nepali: (क) नैतिक पतन देखिने फौज्दारी अभियोगमा अदालतबाट कसूरदार ठहरी सजाय पाएमा,
English: If the member fails to pay the fees required to be paid to the Institute;
Nepali: (ख) संस्थालाई बुझाउनु पर्ने शुल्क नबुझाएमा,
English: If the member fails to abide by the professional conduct referred to in this Act and the Rules framed under this Act;
Nepali: (ग) यो ऐन र यस ऐन अन्तर्गत बनेको नियम बमोजिमको पेशागत आचरण पालना नगरेमा,
English: If the member becomes insane; or
Nepali: (घ) मगज बिग्रेमा, वा
English: If the member dies.
Nepali: (ङ) मृत्यु भएमा ।
English: (2) If a person whose name has been removed from membership pursuant to Sub-section (1) makes an application, accompanied by a reasonable ground, to again obtain membership, the Council may decide to grant membership, by re-registering his or her name, upon receipt of the fees as prescribed.
Nepali: (२) उपदफा (१) बमोजिम सदस्यताबाट नाम हटाइएको व्यक्तिले मनासिब माफिकको कारण देखाई पुनः सदस्यता प्राप्त गर्न दरखास्त दिएमा परिषद्ले तोकिए बमोजिमको दस्तुर लिई निजको नाम पुनः दर्ता गरी सदस्यता दिने निर्णय गर्न सक्नेछ ।
English: Certificate to be cancelled: Where an information is received that the name of any person has happened to be registered in the membership of the Institute by fraud or mistake and such matter is found to be true upon holding an inquiry into the matter, the Council may cancel the membership registration certificate of such person, and also the accountancy certificate, if any, granted to such person; and a notice thereof shall be published in a newspaper.
Nepali: २३. प्रमाणपत्र रद्द गर्ने ः धोखा वा गल्तीले कुनै व्यक्तिको नाम संस्थाको सदस्यतामा दर्ता हुन गएको कुरा जानकारी हुन आई जाँचबुझ गर्दा सो कुरा साँचो ठहरिन आएमा परिषद े त्यस्तो व्यक्तिको सदस्यता दर्ता प्रमाणपत्र तथा पेशागत प्रमाणपत्र पाएको भए सो समेत रद्द गर्न सक्नेछ र सोको सूचना पत्रपत्रिकामा प्रकाशित गर्नु पर्नेछ ।
English: Chapter-5 Provisions Relating to Examination
Nepali: परिच्छेद–५ परीक्षा सम्बन्धी व्यवस्था
English: To provide for curricula and course-books: (1) The Council may determine such educational standards, curricula and course-books as required to become an accountancy practitioner or accountancy technician and hold examinations.
Nepali: २४. पाठ्यक्रम तथा पाठ्यपुस्तकहरुको व्यवस्था गर्ने ः (१) परिषद्ले लेखा व्यवसायी वा लेखा प्राविधिज्ञ हुनको लागि चाहिने शैक्षिक स्तर, पाठ्यक्रम र पाठ
English: The Council may itself or with the assistance of any native or foreign university or other institute hold the examinations as referred to in Sub-section (1).
Nepali: (३) उपदफा (१) बमोजिमको परीक्षा परिषद्ले आफैं वा स्वदेशी वा विदेशी विश्वविद्यालय वा अन्य संस्थाको सहयोग लिई संचालन गर्न सक्नेछ ।
English: The qualification required to attend an examination relating to accountancy practitioner or accountancy technician shall be as prescribed.
Nepali: (४) लेखा व्यवसायी वा लेखा प्राविधिज्ञ सम्बन्धी परीक्षामा सम्मिलित हुन आवश्यक पन योग्यता तोकिए बमोजिम हुनेछ ।
English: The other provisions relating to the holding of examinations shall be as prescribed.
Nepali: (५) परीक्षा संचालन सम्बन्धी अन्य व्यवस्था तोकिए बमोजिम हुनेछ ।
English: The provisions relating to teaching and study to be conducted by the Institute pursuant to this Chapter shall be as prescribed.
Nepali: (६) यस परिच्छेद बमोजिम संस्थाबाट संचालन हुने अध्ययन तथा अध्यापन सम्बन्धी व्यवस्था तोकिए बमोजिम हुनेछ ।
English: To issue certificate: The Council shall give certificate, as prescribed, to the person who has passed the examination given pursuant to this Chapter.
Nepali: २५. प्रमाणपत्र दिने ः परिषद्ले यस परिच्छेद बमोजिम लिएको परीक्षा उत्तीर्ण भएको व्यक्तिलाई तोकिए बमोजिम प्रमाणपत्र दिनेछ ।
English: Recognition of Educational Qualification
Nepali: शैक्षिक योग्यताको मान्यता
English: Council to give recognition: (1) A person who has passed the chartered accountancy or examination equivalent thereto and taken training from any foreign accountancy practitioner institute shall make an application, as prescribed, to the Institute for the recognition of such examination and training; and if an application is so made for recognition, the Council shall make decision to or not to recognize such examination and training.
Nepali: २६. परिषद्ले मान्यता दिने ः (१) कुनै विदेशी लेखा व्यवसायी संस्थाबाट चार्टर्ड एकाउन्टेन्सी वा सो सरहको परीक्षा उत्तीर्ण गरेको र तालीम प्राप्त गरेको व्यक्तिले त्यस्तो परीक्षा र तालीमको मान्यताको लागि संस्थामा तोकिए बमोजिम दरखास्त दिनु पर्नेछ र यसरी मान्यताको लागि दरखास्त परेमा परिषद्ले त्यस्तो परीक्षा र तालीमलाई मान्यता दिने नदिने सम्बन्धमा निर्णय गर्नेछ ।
English: (2) If the Council holds that any term has to be fulfilled by the applicant prior to recognizing the examination and training referred to in Sub-section (1), such term shall also be specified.
Nepali: (२) उपदफा (१) बमोजिमको परीक्षा र तालीमको मान्यता दिनु अघि दरखास्तवालाले कुनै शर्त पूरा गर्नु पर्ने परिषद्ले ठहराएमा त्यस्तो शर्त समेत तोकी दिनु पर्नेछ ।
English: (3) If any term to be fulfilled is so specified under Sub-section (2), an application may be made for the membership of the Institute under this Act only after the fulfillment of such term.
Nepali: (३) उपदफा (२) बमोजिम कुनै शर्त पूरा गर्नु पर्ने गरी तोकिएकोमा त्यस्तो शर्त पूरा भएपछि मात्र यस ऐन बमोजिम संस्थाको सदस्यताको लागि दरखास्त दिन सकिनेछ ।
English: 27. Recognition to foreign accountancy practitioner institute: (1) The Council may, with the prior approval of Government of Nepal, recognize any foreign accountancy practitioner institutes and the examinations and trainings held and provided by such institutes.
Nepali: २७. विदेशी लेखा व्यवसायी संस्थालाई मान्यता ः (१)परिषद्ले नेपाल सरकारको पूर्व स्वीकृति लिई विदेशी लेखा व्यवसायी संस्थाहरु र त्यस्ता संस्थाहरुले लिएको परीक्षा र प्रदान गरेको तालीमलाई मान्यता दिन सक्नेछ ।
English: (2) The Council shall maintain a list of institutes recognized pursuant to Sub-section (1); and it shall not be necessary to fulfill the procedures set forth in Section 26 in relation to any examinations held and trainings provided by such institutes. Chapter-7
Nepali: (२) परिषद्ले उपदफा (१) बमोजिम मान्यता दिएका संस्थाहरुको सूची बनाई राख्नु पर्नेछ र त्यस्तो सूचीमा पर्ने संस्थाले लिएको परीक्षा र प्रदान गरेको तालीमको मान्यताका सम्बन्धमा दफा २६ बमोजिमको प्रक्रिया पूरा गर्न आवश्यक पर्ने छैन । परिच्छेद–७
English: Professional Certificate
Nepali: पेशागत प्रमाणपत्र
English: 28. Professional certificate: (1) A member who intends to provide auditing service shall make an application in the format as prescribed to the Institute to obtain the professional certificate.
Nepali: २८. पेशागत प्रमाणपत्र ः (१) लेखापरीक्षण सेवा प्रदान गर्न चाहने सदस्यले पेशागत प्रमाणपत्र प्राप्त गर्नको लागि तोकिए बमोजिमको ढाँचामा संस्थामा दरखास्त दिनु पर्नेछ ।
English: After the member making application pursuant to Sub-section (1) has fulfilled the terms as prescribed, the Council shall grant the profession certificate in the format as prescribed to such member.
Nepali: (२) उपदफा (१) बमोजिम दरखास्त दिने सदस्यले तोकिए बमोजिमका शर्तहरु पूरा गरेपछि परिषद े त्यस्ता सदस्यलाई तोकिए बमोजिमको ढाँचामा पेशागत प्रमाणपत्र दिनेछ ।
English: The Council may determine the terms for the members who have obtained the professional certificate and require them to observe such terms, and make and enforce the code of conduct for such members.
Nepali: (३) पेशागत प्रमाणपत्र पाएका सदस्यको लागि परिषद्ले शर्तहरु निर्धारण गरी त्यस्ता शर्तहरु पालन गर्न लगाउन र त्यस्ता सदस्यहरुका लागि आचारसंहिता बनाई लागू गर्न सक्नेछ ।
English: Registration of accountancy practitioner institute: (1) If a member who has obtained the professional certificate intends to operate auditing service by the name of an accountancy practitioner institute, the member shall make an application in the format as prescribed to the Institute for the registration of such institute.
Nepali: २८क. लेखा व्यवसायी संस्था दर्ता गर्नु पर्ने ः (१) लेखा व्यवसायी संस्थाको नामबाट लेखापरीक्षण सेवा संचालन गर्न चाहने पेशागत प्रमाणपत्र प्राप्त सदस्यले त्यस्तो संस्था दर्ता गर्न तोकिए बमोजिमको ढाँचामा संस्थामा दरखास्त दिनु पर्नेछ ।
English: The procedures relating to the registration of the accountancy practitioner institute shall be as prescribed.
Nepali: (२) लेखा व्यवसायी संस्था दर्ता सम्बन्धी कार्यविधि तोकिए बमोजिम हुनेछ ।
English: After the procedures referred to in Sub-section (2) have been fulfilled, the Council shall grant the certificate of registration of accountancy practitioner institute in the format as prescribed.
Nepali: (३) उपदफा (२) बमोजिमको कार्यविधि पूरा भएपछि परिषद्ले तोकिए बमोजिमको ढाँचामा लेखा व्यवसायी संस्था दर्ताको प्रमाणपत्र दिनेछ ।
English: 29. Prohibition on providing auditing service: No person shall be entitled to provide the auditing service without obtaining the professional certificate.
Nepali: २९. लेखा परीक्षण सेवा प्रदान गर्न नपाउने ः पेशागत प्रमाणपत्र प्राप्त नगरी कुनै व्यक्तिले लेखापरीक्षण सेवा प्रदान गर्न पाउने छैन ।
English: Provided that, this Section shall not be deemed to pre vent the making of separate provisions and, carrying out regulation, by Government of Nepal in relation to auditing, other than the auditing of any company or professional organization established under the Companies Act.
Nepali: तर कम्पनी ऐन अन्तर्गत स्थापना भएका कम्पनी वा व्यावसायिक संस्थाको लेखापरीक्षण बाहेक अन्य लेखापरीक्षणको सम्बन्धमा नेपाल सरकारले छुट्टै व्यवस्था गरी नियमन गर्न गराउन यस दफाले बाधा पुर्याएको मानिने छैन ।
English: 30. Special provision relating to registered auditor: Notwithstanding anything contained elsewhere in this Act, the Council shall, subject to this Act and the Rules and Bye-laws framed under this Act, classify, as prescribed, the registered auditors existing at the time of the commencement of this Section and grant the professional certificate to them to provide the auditing service pursuant to this Act.
Nepali: ३०. दर्तावाला लेखापरीक्षक सम्बन्धी विशेष व्यवस्था ः यस ऐनमा अन्यत्र जुनसुकै कुरा लेखिएको भए तापनि यो दफा प्रारम्भ हुँदाका बखत कायम रहेका दर्तावाला लेखापरीक्षकहरुलाई परिषद े यो ऐन र यस ऐन अन्तर्गत बनेका नियम तथा विनियमहरुका अधीनमा रही यस ऐन बमोजिम लेखापरीक्षण सेवा प्रदान गर्न तोकिए बमोजिम वर्गीकरण गरी पेशागत प्रमाणपत्र दिनेछ ।
English: Provided that, such registered auditors shall not be deprived of such facilities as they have been obtaining under the Auditors Act, 2031 (1975).
Nepali: तर त्यस्ता दर्तावाला लेखापरीक्षकहरुलाई निजहरुले लेखापरीक्षक सम्बन्धी ऐन, २०३१ बमोजिम पाई आएका सुविधाबाट वञ्चित गरिने छैन ।
English: Ceiling of auditing: The ceiling of auditing which the members who have been classified under Section 30 and have obtained the professional certificate can carry out shall be as prescribed by the Council, with the approval of Government of Nepal.
Nepali: ३०क. लेखापरीक्षण गर्न पाउने हद ः दफा ३० बमोजिम वर्गीकरण भएका पेशागत प्रमाणपत्र प्राप्त सदस्यले लेखापरीक्षण गर्न पाउने हद नेपाल सरकारको स्वीकृति लिई परिषद्ले तोकिदिए बमोजिम हुनेछ ।
English: Upgrading of class of professional certificate: The Council may, in pursuance of the procedures as prescribed, upgrade the class of the professional certificate by a registered auditor pursuant to Section 30.
Nepali: ३०ख. पेशागत प्रमाणपत्रको वर्ग वृद्धि हुन सक्ने ः दफा ३० बमोजिम दर्तावाला लेखापरीक्षकले प्राप्त गरेका पेशागत प्रमाणपत्र परिषद्ले तोकिए बमोजिमको कार्यविधि अपनाई वर्ग वृद्धि गर्न सक्नेछ ।
English: Matters to be set out in report: A member ha ving obtained the professional certificate shall set out the matters as prescribed in the report of audit carried out by him or her.
Nepali: ३१. प्रतिवेदनमा खुलाउनु पर्ने कुराहरु ः पेशागत प्रमाणपत्र प्राप्त सदस्यले आफूले गरेको लेखा परीक्षणको प्रतिवेदनमा तोकिए बमोजिमका कुराहरु खुलाउनु पर्नेछ ।
English: Publication of name-list: The Institute shall, no later than Three months after the expiry of each financial year, publish a name-list of members and accountancy practitioners.
Nepali: ३२. नामावली प्रकाशित गर्ने ः संस्थाले प्रत्येक वर्ष आर्थिक वर्ष भुक्तान भएको तीन महिनाभित्र सदस्यहरुको र पेशागत प्रमाणपत्र प्राप्त सदस्यहरुको नामावली प्रकाशन गर्नु पर्नेछ ।
English: 33. Fees to be paid: The members, members having obtained the professional certificate and accountancy practitioner institutes registered pursuant to Section 28A, shall pay the fees as prescribed to the Institute.
Nepali: ३३. शुल्क बुझाउनु पर्ने ः सदस्य, पेशागत प्रमाणपत्र प्राप्त सदस्य र दफा २८क. बमोजिम दर्ता भएका लेखा व्यवसायी संस्थाले तोकिए बमोजिमको शुल्क संस्थालाई बुझाउनु पर्नेछ ।
English: Chapter-8 Conduct
Nepali: परिच्छेद–८ आचरण
English: Conduct to be observed: (1) The member and member having obtained professional certificate shall fully observe this Act or the Rules framed under this Act.
Nepali: ३४. आचरण पालन गर्नु पर्ने ः (१) सदस्य र पेशागत प्रमाणपत्र प्राप्त सदस्यले यो ऐन वा यस ऐन अन्तर्गत बनेको नियमको पूर्ण पालना गर्नु पर्छ ।
English: No member shall carry out auditing in collaboration by way of partnership or otherwise with any person who has not obtained the accountancy practitioner certificate of his or her class.
Nepali: (२) आफ्नोे वर्गको पेशागत प्रमाणपत्र प्राप्त सदस्यको प्रमाणपत्र नपाएका व्यक्तिसंग साझेदारी वा अन्य कुनै किसिमबाट मिली लेखापरीक्षण कार्य गर्नु हुँदैन ।
English: No member shall make any kind of partnership in the audit fees or remuneration received or earned by, or sharing in the profits made by, that member with any person other than a person who has obtained member of the Institute nor shall he or she give commission, brokerage etc. from the professional fees which he or she has received or earned to any person including a person who has obtained membership.
Nepali: (३) संस्थाको सदस्यता पाएको व्यक्ति बाहेक अन्य व्यक्तिसंग आफूले पाएको वा आर्जन गरेको लेखा परीक्षण शुल्क वा पारिश्रमिकमा कुनै किसिमको साझेदारी गर्न वा मुनाफामा हिस्सा दिनु हुँदैन र सदस्यता पाएको व्यक्ति लगायत अन्य कुनै व्यक्तिसंग आफूले पाएको वा आर्जन गरेको व्यावसायिक शुल्कमा कमिसन, दलाली आदि दिनु हुँदैन ।
English: No member shall, showing fear, terror, swank or influence, whether directly or indirectly, any person in order to get the business of accountancy practice.
Nepali: (४) डर, धाक, त्रास वा प्रलोभन देखाई कसैलाई प्रत्यक्ष वा अप्रत्यक्ष रुपले लेखा व्यवसायको कामहरु पाउनका लागि प्रभावित गर्न हुँदैन ।
English: No member shall supply or disclose any information and explanation which he or she has got in the course of his or her business to any person other than the person who employs him or her and the person to
Nepali: (५) आफूलाई काम लगाउने व्यक्ति र प्रचलित कानूनले बाध्य गराएको व्यक्तिलाई बाहेक अन्य व्यक्तिलाई आफनोे व्यवसायको सिलसिलामा पाएका सूचना तथा स्पष्टीकरणहरु दिन वा भन्न हुँदैन ।
English: No member having obtained the professional certificate shall certify any financial returns or make any kind of report without making examination and verification by himself or herself or his or her partner or employee.
Nepali: (६) पेशागत प्रमाणपत्र प्राप्त सदस्यले आफू वा आफनोे साझेदार वा कर्मचारीले जाँची रुज नगरेसम्म कुनै पनि आर्थिक विवरण प्रमाणित गर्न वा कुनै किसिमको प्रतिवेदन दिन हुँदैन ।
English: While making any kind of report or certifying any financial returns of an organization in which he or she or his or her partner has interest, a member having obtained the professional certificate shall also clearly set down that he or she or his or her partner has such interest.
Nepali: (७) पेशागत प्रमाणपत्र प्राप्त सदस्यले आफनोे वा आफनोे साझेदारको हित भएको कुनै संस्थाको आर्थिक विवरण प्रमाणित गर्दा वा प्रतिवेदन दिंदा आफनोे वा आफनोे साझेदारको स्वाथ निहित रहेको कुरा पनि स्पष्ट रुपले उल्लेख गर्नु पर्नेछ ।
English: Provided that, where such member is merely a shareholder of a company, he or she shall not be deemed to have an interest.
Nepali: तर कम्पनीमा शेयर होल्डर मात्र भएकोमा स्वार्थ निहित रहेको मानिने छैन ।
English: A member having obtained the professional certificate shall clearly show any material details known to him or her in order to actually reflect any financial statements certified by him or her or shall also clearly mention the false details or explanations, if any, inherent in the financial statements certified by him or her, to the best of his or her information.
Nepali: (८) पेशागत प्रमाणपत्र प्राप्त सदस्यले आफूले प्रमाणित गरेको कुनै पनि आर्थिक विवरणलाई यथार्थ रुपमा दर्शाउन आफूलाई थाहा भएका कुनै पनि मूलभूत कुराहरु स्पष्ट रुपले देखाउनु पर्नेछ वा आफूले थाहा पाएसम्म आफूले प्रमाणित गरेको आर्थिक विवरणमा कुनै गलत विवरण वा स्पष्टीकरण रहेछ भने सो पनि स्पष्ट रुपले उल्लेख गर्नु पर्नेछ ।
English: A member having obtained the professional certificate shall carefully perform the duties required to be performed in the course of practicing his or her profession and shall draw attention of all the concerned towards any material things which are not or have not been done in consonance with the laws in force and the recognized principles on auditing.
Nepali: (९) पेशागत प्रमाणपत्र प्राप्त सदस्यले आफनोे व्यवसायको सिलसिलामा गर्नुपर्ने कर्तव्य सावधानीपूर्वक गर्नु पर्नेछ र प्रचलित कानून तथा लेखापरीक्षण सम्बन्धी मान्य सिद्धान्त अनुरुप नभएका वा नगरिएका कुनै पनि मूलभूत कुराहरुमाथि सम्बन्धित सबैको ध्यानाकर्षण गराउनु पर्नेछ ।
English: No member having obtained the professional certificate shall base the remuneration to which he or she is entitled for his or her work on a percentage of profits or on any other uncertain result.
Nepali: (१०) पेशागत प्रमाणपत्र प्राप्त सदस्यले आफूले काम गरे बापत पाउनु पर्ने पारिश्रमिकलाई मुनाफाको प्रतिशत वा अन्य कुनै अनिश्चित नतिजा माथि आधारित गर्नु हुँदैन ।
English: No member shall knowingly or recklessly mention any false matter in any notice, explanation or statement required to be given to any office or department of Government of Nepal or any organization.
Nepali: (११) नेपाल सरकारको कुनै कार्यालय, विभाग वा कुनै संस्थालाई प्रचलित कानून बमोजिम दिनु पर्ने सूचना, स्पष्टीकरण वा विवरणमा जानी जानी वा लापरवाही साथ झुट्ठो कुरा उल्लेख गर्नु हुँदैन ।
English: No member shall carry out auditing of an organization for which he or she has served, prior to the expiry of at least three years of his or her retirement from the service of that organization.
Nepali: (१२) आफूले नोकरी गरेको संस्थाको सेवा गर्न छोडेको कम्तीमा तीन वर्ष नपुगी सो संस्थाको लेखापरीक्षण गर्नु हुँदैन ।
English: No member having obtained the professional certificate shall accept his or her appointment as an auditor of any organization without ascertaining that the procedures required by the laws in force for appointment as an auditor ha ve been fulfilled.
Nepali: (१३) प्रचलित कानून बमोजिम लेखापरीक्षकमा नियुक्त हुन आवश्यक रीत पूरा भएको यकीन नगरी कुनै पनि पेशागत प्रमाणपत्र प्राप्त सदस्यले कुनै संस्थाको लेखापरीक्षकमा भएको नियुक्ति स्वीकार गर्नु हुँदैन ।
English: A member shall obtain ample related information prior to expressing his or her opinion about auditing.
Nepali: (१४) लेखा परीक्षण सम्बन्धमा आफनोे राय व्यक्त गर्नु अगाडी यथेष्ट रुपमा सम्बन्धित सूचना प्राप्त गरेको हुनु पर्छ ।
English: Other matters relating to conduct to be observed by the member and the member having obtained the professional certificate shall be as prescribed.
Nepali: (१५) पेशागत प्रमाणपत्र प्राप्त सदस्य र सदस्यले पालना गर्नुपर्ने आचरण सम्बन्धी अन्य कुराहरु तोकिए बमोजिम हुनेछ ।
English: Complaint to be made: (1) Where a member having obtained the professional certificate does not observe the conduct set forth in this Act or the Rules framed under this Act or such member violates this Act or the Rules framed under this Act, the concerned person may make a complaint to the Institute against such member.
Nepali: ३५. उजुरी गर्न सकिने ः (१)कुनै पेशागत प्रमाणपत्र प्राप्त सदस्य उपर यो ऐन वा यस ऐन अन्तर्गत बनेको नियममा उल्लिखित आचरणको पालना नगरेको वा त्यस्तो पेशागत प्रमाणपत्र प्राप्त सदस्यल यो ऐन वा यस ऐन अन्तर्गत बनेको नियम उल्लंघन गरेमा सरोकारवालाले संस्थामा उजुरी दिन
English: (2) Where there is found a fact to believe that a member having obtained the professional certificate has not observed the conduct required to be observed, the secretary shall submit a motion, accompanied by the available fact, to the Council for taking action against such member. Chapter-9 Fund
Nepali: (२) कुनै पेशागत प्रमाणपत्र प्राप्त सदस्यले पालना गर्नुपर्ने आचरणको पालना नगरेको विश्वास गर्नुपर्ने तथ्य फेला परेमा त्यस्तो पेशागत प्रमाणपत्र प्राप्त सदस्य उपर कारबाही गर्न कार्यकारी निर्देशकले प्राप्त तथ्यहरु सहित परिषद्मा प्रस्ताव पेश गर्नेछ । परिच्छेद–९
English: Fund of Institute: (1) The Institute shall have a separate fund of its own; and the fund shall consist of the following amounts:
Nepali: ३६. संस्थाको कोष ः (१) संस्थाको एउटा छुट्टै कोष हुनेछ र सो कोषमा देहाय बमोजिमका रकमहरु
English: Grants received from Government of Nepal;
Nepali: (क) नेपाल सरकारबाट प्राप्त अनुदान रकम,
English: Amounts received from any international or foreign organizations or institutions;
Nepali: (ख) अन्तर्राष्ट्रिय वा विदेशी संघ, संस्थाबाट प्राप्त रकम,