CohleM/english-to-nepali huggingface dataset:
English: To render advice and suggestion to Government of Nepal for the improvement of the various laws in force in the fields related with industry, commerce, finance, revenue and accountancy.
Nepali: (ण) उद्योग, वाणिज्य, अर्थ, राजश्व तथा लेखा व्यवसायसंग सम्बन्धित विषयका विभिन्न प्रचलित कानूनहरुको सुधारको निमित्त नेपाल सरकारलाई राय सुझाव दिने ।
English: To accept membership of the International Federation of Accountants, and regional and sub-regional federations, and establish contact with the accountants institutes of other countries.
Nepali: (त) अन्तर्राष्ट्रिय लेखा व्यवसायी महासंघ तथा क्षेत्रीय र उपक्षेत्रीय महासंघहरुको सदस्यता ग्रहण गर्ने तथा अन्य मुलुकका लेखा व्यवसायी संस्थाहरुसंग सम्पर्क स्थापना गर्ने ।
English: To recommend appropriate educational standards for accounting education in coordination with universities and other educational institutes.
Nepali: (थ) विश्वविद्यालय तथा अन्य शिक्षण संस्थासंग समन्वय राखी लेखा शिक्षाको लागि उपयुक्त शैक्षिक मापदण्ड सिफरिस गर्ने ।
English: To conduct necessary trainings, symposia and seminars in order to enhance professional efficiency of the registered auditors.
Nepali: (द) दर्तावाला लेखापरीक्षकहरुको व्यावसायिक दक्षता अभिवृद्धि गर्न आवश्यक तालीम, गोष्ठी र सेमिनार सञ्चालन गर्ने ।
English: To conduct short term or long term trainings, symposia etc. for the benefit of accountancy human resources in service.
Nepali: (ध) सेवारत लेखा जनशक्तिको भलाईका लागि अल्पकालीन वा दीर्घकालीन तालीम, गोष्ठी आदि
English: To publish materials relating to the accountancy.
Nepali: (न) लेखा व्यवसायसंग सम्बन्धित सामग्रीहरु प्रकाशन गर्ने ।
English: To operate a library relating to the accountancy.
Nepali: (प) लेखा व्यवसायसंग सम्बन्धित पुस्तकालय सञ्चालन गर्ने ।
English: To determine the procedures to be followed by the committees to be formed by the Council.
Nepali: (फ) परिषद्बाट गठन हुने समितिहरुले अपनाउनु पर्ने कार्यविधि निर्धारण गर्ने ।
English: To approve the budget of the Institute and manage the funds.
Nepali: (ब) संस्थाको बजेट स्वीकृत गर्ने तथा कोषको प्रबन्ध गर्ने ।
English: To appoint such employees as may be required for the Institute and prescribe their remuneration and other facilities.
Nepali: (भ) संस्थाको लागि आवश्यक पर्ने कर्मचारीहरु नियुक्त गर्ने र निजहरुको पारिश्रमिक तथा अन्य
English: (x1) To provide for on-going professional education for members.
Nepali: (भ१) सदस्यको लागि अनवरत व्यावसायिक शिक्षाको व्यवस्था गर्ने ।
English: (x2) To develop educational system in order to prepare account technicians and do necessary acts pertaining thereto.
Nepali: (भ२) लेखा प्राविधिज्ञ तयार गर्न शिक्षा प्रणालीको विकास र तत्सम्बन्धी आवश्यक कार्य गर्ने ।
English: To carry out such other functions as are prescribed by this Act or the Rules and Bye-laws framed under this Act.
Nepali: (म) यो ऐन वा यस ऐन अन्तर्गत बनेका नियम तथा विनियम बमोजिम तोकिएका अन्य कार्यहरु गर्ने ।
English: To carry out such other functions as may be necessary for the attainment of the objectives of this Act.
Nepali: (य) यस ऐनको उद्देश्य पूरा गर्न आवश्यक पर्ने अन्य कामहरु गर्ने ।
English: Act and action not to be invalid: In cases where any act and action has been done in pursuance of a decision of the Council when the seat of any councilor is vacant or a person who has not possessed such qualification as required to become a councilor has been elected or nominated as the councilor, such act and action already done shall not be invalid by that only reason.
Nepali: १२. काम कारबाही बदर नहुने ः कुनै पार्षद्को स्थान रिक्त रहेको वा पार्षद् हुनको निमित्त चाहिने योग्यता नपुगेको व्यक्ति पार्षद्मा निर्वाचित वा मनोनीत भई परिषद्को निर्णय बमोजिम कुनै काम कारबाही भएको रहेछ भने सोही कारणले मात्र त्यसरी भैसकेको काम कारबाही बदर हुने छैन ।
English: Committees of Council: (1) The Council may form the following permanent committees which shall be responsible to it:
Nepali: १३. परिषद्का समितिहरु ः (१) परिषद्ले आफू प्रति जवाफदेही हुनेगरी देहाय बमोजिमका स्थायी
English: Disciplinary committee;
Nepali: (क) अनुशासन समिति,
English: Examination committee;
Nepali: (ख) परीक्षा समिति,
English: Executive committee;
Nepali: (ग) कार्यकारिणी समिति,
English: Professional guidance committee.
Nepali: (घ) व्यावसायिक मार्गदर्शन समिति ।
English: The Council may, as per necessity, form other committees for the attainment of the objectives of the Institute.
Nepali: (२) परिषद्ले संस्थाको उद्देश्य पूरा गर्न आवश्यकता अनुसार अन्य समितिहरु गठन गन
English: The functions, duties and powers of the committees formed pursuant to this Section shall be as prescribed.
Nepali: (३) यस दफा बमोजिम गठन भएका समितिहरुको काम, कर्तव्य र अधिकार तोकिए बमोजिम
English: (4) In forming a committee under Sub-section (1), the committee shall not be so formed that the members of one committee, save the chairperson and the vice-chairperson, are also included in another committee.
Nepali: (४) उपदफा (१) बमोजिम समिति गठन गर्दा अध्यक्ष र उपाध्यक्ष बाहेक एक समितिमा रहेका सदस्यहरु अर्को समितिमा समेत रहने गरी समितिको गठन गरिने छैन ।
English: Disciplinary committee: (1) There shall be a disciplinary committee as follows to inquire into a complaint and recommend the Council for necessary action in cases where any one lodges a complaint in the Institute that any member has done any act or action contrary to this Act or the Rules or code of conduct framed under this Act, or where the Institute receives such information:
Nepali: १४. अनुशासन समिति ः (१) कुनै सदस्य .................ले यो ऐन वा यस ऐन अन्तर्गत बनेको नियम वा आचार संहिता विपरीत कुनै काम कारबाही गरेको छ भनी कसैले संस्थामा उजुरी दिएमा वा संस्थालाई त्यस्तो जानकारी प्राप्त भएमा सो उपर छानबीन गरी आवश्यक कारबाही गर्नका लागि परिषद्मा सिफरिस गर्न देहाय बमोजिमको एक अनुशासन समिति रहनेछ ः– (क) दफा ७ को उपदफा (३) को खण्ड (क) बमोजिमका पार्षद्हरु मध्येबाट परिषद े तोकेको फेलो चार्टड एकाउन्टेन्ट (एफ.सी.ए.) – सभापति
English: Three persons nominated by the Council from amongst the councilors -Member
Nepali: (ख) पार्षद्हरु मध्ये परिषद्बाट मनोनीत तीनजना – सदस्य
English: Two persons nominated by the Council from amongst the members -Member
Nepali: (ग) सदस्यहरु मध्ये परिषद्बाट मनोनीत दुईजना – सदस्य
English: One person nominated by the Auditor General -Member
Nepali: (घ) महालेखापरीक्षकबाट मनोनीत एकजना – सदस्य
English: Notwithstanding anything contained in Sub-section (1), the chairperson or any member of the disciplinary committee shall not be entitled to take part and cast vote at a meeting which is to be held to inquire into a complaint made that the chairperson or the member has done any act and action contrary to this Act or the Rules, bye-laws or codes of conduct framed under this Act and to make recommendation to the Council for necessary action.
Nepali: (२) उपदफा (१) मा जुनसुकै कुरा लेखिएको भए तापनि अनुशासन समितिको सभापति वा कुनै सदस्यले यो ऐन वा यस ऐन अन्तर्गत बनेको नियम, विनियम वा आचार संहिता विपरीत कुनै काम कारबाही गरेको छ भनी परेको उजुरी उपर छानबीन गरी आवश्यक कारबाही गर्नका लागि परिषद्मा सिफारिस गर्नको निमित्त बस्ने बैठकमा त्यस्तो सभापति वा सदस्यले भाग लिन र मतदान गर्न पाउने छैन ।
English: The procedures relating to the meeting of disciplinary committee and the term of office of the chairperson and members of the disciplinary committee shall be as prescribed.
Nepali: (३) अनुशासन समितिको बैठक सम्बन्धी कार्यविधि र अनुशासन समितिको सभापति तथा सदस्यहरुको पदावधि तोकिए बमोजिम हुनेछ ।
English: The disciplinary committee shall have the same powers as are vested in the court in respect of issuing an order to the concerned person, receiving evidence and examining witnesses.
Nepali: (४) अनुशासन समितिलाई सम्बन्धित व्यक्ति उपर आदेश जारी गर्ने र साक्षी प्रमाण बुझ्ने सम्बन्धमा अदालतलाई भए सरहको अधिकार हुनेछ ।
English: (5) The disciplinary committee shall make recommendation, along with its opinion and finding, to the Council for taking necessary action against a member found guilty from its investigation; and the Council may,
Nepali: (५) अनुशासन समितिले छानबीनबाट दोषी देखिएको सदस्य .............. उपर आवश्यक कारबाहीका लागि आफनोे राय ठहर साथ परिषद्मा सिफरिस गर्नेछ र त्यस्तो सिफरिस उपर परिषद
English: Amended by the Nepal Chartered Accountants (First Amendment) Act, 2059(2003). in view of such recommendation, impose any of the following penalties on the concerned member, according to the gravity of the offence:
Nepali: े विचार गरी सम्वन्धित सदस्य ............ लाई कसूरको मात्रा अनुसार देहाय बमोजिमको
English: Reprimanding;
Nepali: (क) नसिहत दिने,
English: Removing from the membership for a period not exceeding Five years;
Nepali: (ख) बढीमा पाँच वर्षसम्मको लागि सदस्यताबाट हटाउने,
English: Prohibiting from carrying on the accountancy for any specific period;
Nepali: (ग) कुनै खास अवधिको लागि लेखा व्यवसाय गर्न नपाउने गरी रोक लगाउने,
English: (d) Canceling the professional certificate or membership.
Nepali: (घ) पेशागत प्रमाणपत्र वा सदस्यताको प्रमाणपत्र रद्द गर्ने ।
English: (6) Where the disciplinary committee, upon investigating the matter that any councilor has done any act or action contrary to this Act or Rules, bye-laws or code of conduct framed under this Act, has made recommendation, along with its opinion and findings, to the Council for instituting necessary action against the councilor, such councilor shall not be entitled to take part and cast vote at the meeting of the Council while taking decision by the Council on such recommendation.
Nepali: (६) कुनै पार्षद्ले यो ऐन वा यस ऐन अन्तर्गत बनेको नियम, विनियम वा आचार संहिता विपरीत कुनै काम कारबाही गरेको सम्बन्धमा अनुशासन समितिले छानबीन गरी त्यस्तो पार्षद् उपर आवश्यक कारबाही चलाउनको लागि राय ठहर साथ परिषद्मा सिफरिस पेश गरेकोमा त्यस्तो सिफारिस उपर परिषद्ले निर्णय गर्दा त्यस्तो पार्षदले परिषद्को सो बैठकमा भाग लिन र मतदान गर्न पाउने छैन ।
English: (7) Before imposing penalty as referred to in Sub-section (5), the Council shall provide a reasonable opportunity to the concerned member to defend himself/herself.
Nepali: (७) उपदफा (५) बमोजिमको सजाय गर्नु अघि परिषद्ले सम्बन्धित ......... सदस्यलाई सफाई पेश गर्ने मनासिब माफिकको मौका दिनु पर्नेछ ।
English: (8) The concerned member may, if he or she is not satisfied with the decision referred to in Sub-section (5), make an appeal to the Court of Nepal.
Nepali: (८) उपदफा (५) बमोजिमको निर्णयमा चित्त नबुझे सम्बन्धित सदस्य ......... ले उच्च अदालतमा पुनरावेदन गर्न सक्नेछ ।
English: Executive committee: (1) There shall be formed an executive committee comprising of the following members in order to carry out the day-to-day business of the Institute, under the direction of the Council:
Nepali: १५. कार्यकारिणी समिति ः (१) परिषद्को निर्देशनमा रही संस्थाको दैनिक कार्य संचालन गर्नको लागि देहायका सदस्यहरु रहेको एक कार्यकारिणी समितिको गठन गरिनेछ ः–
English: Chairperson -Chairperson
Nepali: (ख) उपाध्यक्ष – उपाध्यक्ष
English: Vice-chairperson -Vice-chairperson  Amended by the Nepal Chartered Accountants (First Amendment) Act, 2059 (2003).
Nepali: (ग) परिषद्ले पार्षद्हरु मध्येबाट मनोनीत गरेको दुईजना– सदस्य (घ) कार्यकारी निर्देशक –सदस्य सचिव
English: (2) The functions, duties and powers of the executive committee and the procedures of its meetings shall be as prescribed.
Nepali: (२) कार्यकारिणी समितिको काम, कर्तव्य, अधिकार तथा बैठकको कार्यविधि तोकिए बमोजिम
English: Chapter-3A Accounting Standards Board
Nepali: परिच्छेद–३क.
English: 15A.
Nepali: लेखामान बोर्ड
English: Formation of Accounting Standards Board: (1)s Government of Nepal shall form an Accounting Standards Board in order to systematize and regulate the accountancy and financial reports.
Nepali: १५क. लेखामान बोर्डको गठन ः (१) लेखा व्यवसाय र वित्तीय प्रतिवेदनलाई सुव्यवस्थित र नियमन गर्नको लागि नेपाल सरकारले एक लेखामान बोर्डको गठन गर्नेछ ।
English: The Accounting Standards Board shall consist of the following members:
Nepali: (२) लेखामान बोर्डमा देहायका सदस्यहरु रहनेछन् ः–
English: One person nominated by Government of Nepal from amongst the fellow chartered accountants -Chairperson
Nepali: (क) नेपाल सरकारले फेलो चार्टर्ड एकाउन्टेन्टहरुमध्येबाट मनोनीत गरेको एकजना – अध्यक्ष
English: Representative, Ministry of Finance -Member
Nepali: (ख) प्रतिनिधि, अर्थ मन्त्रालय – सदस्य
English: Representative, Office of Auditor General -Member
Nepali:  केही नेपाल ऐन संशोधन गर्ने ऐन, २०७२ द्वारा संशोधित ।
English: Representative, Office of Financial Comptroller General   -Member
Nepali: (ग) प्रतिनिधि, महालेखापरीक्षकको कार्यालय – सदस्य
English: Registrar, Office of Company Registrar -Member
Nepali: (ङ) रजिष्ट्रार, कम्पनी रजिष्ट्रारको कार्यालय – सदस्य
English: Director General, Department of Tax -Member
Nepali: (च) महानिर्देशक, आन्तरिक राजश्व विभाग – सदस्य
English: Chairperson, Securities Board -Member
Nepali: (ज) नेपाल सरकारले परिषद्को सिफारिसमा चार्टर्ड एकाउन्टेन्टहरुमध्येबाट मनोनीत गरेका पाँचजना – सदस्य
English: Five persons nominated by Government of Nepal from amongst the chartered accountants, upon the recommendation of the Council -Member
Nepali: (झ) नेपाल सरकारले परिषद ो सिफारिसमा दर्तावाला
English: One person nominated by Government of Nepal from amongst the registered auditors, upon the recommendation of the Council -Member
Nepali: लेखापरीक्षक सदस्यहरुमध्येबाट मनोनीत गरेको एकजना – सदस्य
English: The Accounting Standards Board may, if it deems so necessary, invite any concerned expert to attend its meeting as an observer.
Nepali: (३) लेखामान बोर्डले आवश्यक देखेमा सम्बन्धित विज्ञलाई आफनोे बैठकमा पर्यवेक्षकको रुपमा भाग लिन आमन्त्रण गर्न सक्नेछ ।
English: The term of office of the members mentioned in Clauses (a), (h) and (i) of Sub-section (2) shall be Three years, and they may, on the expiry of their term, be re-appointed or nominated.
Nepali: (४) उपदफा (२) को खण्ड (क), (ज) र (झ) मा उल्लिखित सदस्यहरुको पदावधि तीन वर्षको हुनेछ र पदावधि समाप्त भएपछि निजहरु पुनः नियुुक्त वा मनोनयन हुन सक्नेछन् ।
English: The Rules of procedures relating to the meeting of the Accounting Standards Board shall be as determined by the Board itself.
Nepali: (५) लेखामान बोर्डको बैठक सम्बन्धी कार्यविधि सो बोर्ड आफैले निर्धारण गरे बमोजिम
English: The secretariat of the Accounting Standards Board shall be situated in the Head Office of the Institute.
Nepali: (६) लेखामान बोर्डको सचिवालय संस्थाको प्रधान कार्यालयमा रहनेछ ।
English: 15B. Functions, duties and powers of Accounting Standards Board: The functions, duties and powers of the Accounting Standards Board shall be as follows: To provide for accounting standards, also based on international accounting standards, in order to systematize and regulate the accountancy and financial reports;
Nepali: १५ख. लेखामान बोर्डको काम, कर्तव्य र अधिकार ः लेखामान बोर्डको काम, कर्तव्य र अधिकार देहाय बमोजिम हुनेछः– (क) लेखा व्यवसाय र वित्तीय प्रतिवेदनलाई सुव्यवस्थित र नियमन गर्न अन्तर्राष्ट्रिय लेखामान (इन्टरनेशनल एकाउन्टीङ्ग स्टैण्डर्ड) समेतको आधार लिई लेखामानको व्यवस्था गर्ने,
English: To prepare appropriate modalities in order to develop accounting standards and publish materials relating to accounting standards;
Nepali: (ख) लेखामानको विकास गर्न उपयुक्त विधि तयार गर्ने र लेखामान सम्बन्धी सामग्री प्रकाशन गर्ने,
English: To amend, improve and revise accounting standards;
Nepali: (ग) लेखामानको संशोधन, सुधार र परिमार्जन गर्ने,
English: To interpret accounting standards;
Nepali: (घ) लेखामानको व्याख्या गर्ने,
English: To perform other acts relating to accounting standards.
Nepali: (ङ) लेखामान सम्बन्धी अन्य कार्य गर्ने ।
English: Circumstance where member ceases to hold office: (1) A member of the Accounting Standards Board shall cease to hold his or her office in any of the following circumstances:
Nepali: १५ग. पदमा कायम नरहने अवस्था ः देहायको कुनै अवस्थामा लेखामान बोर्डको सदस्य आफनोे पदमा कायम रहने छैन ः–
English: If the member tenders resignation;
Nepali: (क) राजीनामा दिएमा,
English: If the member absents himself or herself from three consecutive meetings of the Accounting Standards Board without giving a notice;
Nepali: (ख) विना कुनै सूचना तीन पटकसम्म लेखामान बोर्डको बैठकमा लगातार अनुपस्थित रहेमा,
English: If the member is convicted by a court of a criminal offence involving moral turpitude and punished for such offence;
Nepali: (ग) नैतिक पतन देखिने फौजदारी अभियोगमा अदालतबाट कसूरदार ठहरी सजाय पाएको भएमा,
English: If the member becomes insane; If the member dies;
Nepali: (ङ) साहूको ऋण तिर्न नसकी दामासाहीमा परेमा,
English: If, in the case of a member of the Institute, the name of the member is removed from the membership register pursuant to Section 22.
Nepali: (च) मृत्यु भएमा, (छ) संस्थाको सदस्यको हकमा दफा २२ बमोजिम सदस्यता दर्ता किताबबाट नाम हटाइएमा ।
English: Chapter-3B Standards on Auditing Board
Nepali: परिच्छेद–३ख. लेखापरीक्षणमान बोर्ड
English: Formation of Standards on Auditing Board: (1) Government of Nepal shall form a Standard on Auditing Board in order to systematize and regulate the accountancy and auditing.
Nepali: १५घ. लेखापरीक्षणमान बोर्डको गठन ः (१) लेखा व्यवसाय र लेखापरीक्षणलाई सुव्यवस्थित र नियमन गर्नको लागि नेपाल सरकारले एक लखोपरीक्षणमान बोर्डको गठन गर्नेछ ।
English: The Standards on Auditing Board shall consist of the following members:
Nepali: (२) लेखापरीक्षणमान बोर्डमा देहायका सदस्यहरु रहनेछन् ः–
English: One person nominated by Government of Nepal from amongst the fellow -Chairperson chartered accountants
Nepali: मनोनीत गरेको एकजना – अध्यक्ष
English: Representative, Office of Auditor
Nepali: (घ) नेपाल सरकारले परिषद्को सिफारिसमा चार्टर्ड
English: General -Member
Nepali: एकाउन्टेन्टहरु मध्येबाट मनोनीत गरेका तीनजना – सदस्य
English: Three persons nominated by Government of Nepal from amongst the chartered accountants, upon the recommendation of the Council -Member
Nepali: (ङ) नेपाल सरकारले परिषद ो सिफारिसमा दर्तावाला
English: One person nominated by Government of Nepal from amongst the registered auditors, upon the recommendation of the Council -Member
Nepali: लेखापरीक्षक सदस्यहरुमध्येबाट मनोनीत गरेका एकजना – सदस्य
English: The Standards on Auditing Board may, if it deems so necessary, invite any concerned expert to attend its meeting as an observer.
Nepali: (३) लेखापरीक्षणमान बोर्डले आवश्यक देखेमा सम्बन्धित विज्ञलाई आफनोे बैठकमा पर्यवेक्षकको रुपमा भाग लिन आमन्त्रण गर्न सक्नेछ ।
English: The term of office of the members mentioned in Clauses (a), (d) and (e) of Sub-section (2) shall be Three years, and they may, on the expiry of their term, be re-appointed or nominated.
Nepali: (४) उपदफा (२) को खण्ड (क), (घ), र (ङ) मा उल्लिखित सदस्यहरुको पदावधि तीन वर्षका हुनेछ र पदावधि समाप्त भएपछि निजहरु पुनः नियुक्त वा मनोनयन हुन सक्नेछन् ।
English: The Rules of procedures relating to the meeting of the Standards on Auditing Board shall be as determined by the Board itself.
Nepali: (५) लेखापरीक्षणमान बोर्डको बैठक सम्बन्धी कार्यविधि सो बोर्ड आफैले निर्धारण गरे बमोजिम हुनेछ ।
English: The secretariat of the Standards on Auditing Board shall be situated in the Head Office of the Institute.
Nepali: (६) लेखापरीक्षणमान बोर्डको सचिवालय संस्थाको प्रधान कार्यालयमा रहनेछ ।
English: 15E. Functions, duties and powers of Standards on Auditing Board: The functions, duties and powers of the Standards on Auditing Board shall be as follows: To provide for standards on auditing, also based on international standards on auditing, in order to systematize and regulate the accountancy and financial reports;
Nepali: १५ङ. लेखापरीक्षणमान बोर्डको काम, कर्तव्य र अधिकार ः लेखापरीक्षणमान बोर्डको काम, कर्तव्य र अधिकार देहाय बमोजिम हुनेछ ः– (क) लेखा व्यवसाय र वित्तीय प्रतिवेदनलाई सुव्यवस्थित र नियमन गर्न अन्तर्राष्ट्रिय लेखापरीक्षणमान (इन्टरनेशनल स्टैण्डर्ड अन अडिटिङ्ग) समेतको आधार लिई लेखापरीक्षणमानको व्यवस्था गर्ने,
English: To prepare appropriate modalities in order to de velop standards on auditing and publish materials relating to standards on auditing;
Nepali: (ख) लेखामानपरीक्षणको विकास गर्न उपयुक्त विधि तयार गर्ने र लेखापरीक्षणमान सम्बन्धी सामग्री प्रकाशन गर्ने,
English: To amend, improve and revise standards on auditing;
Nepali: (ग) लेखापरीक्षणमानको संशोधन, सुधार र परिमार्जन गर्ने,
English: To interpret standards on auditing;
Nepali: (घ) लेखापरीक्षणमानको व्याख्या गर्ने,
English: To perform other acts relating to standards on auditing.
Nepali: (ङ) लेखापरीक्षणमान सम्बन्धी अन्य कार्य गर्ने ।
English: Circumstance where member ceases to hold office: (1) A member of the Standards on Auditing Board shall cease to hold his or her office in any of the following circumstances:
Nepali: १५च. पदमा कायम नरहने अवस्था ः देहायको कुनै अवस्थामा लेखापरीक्षणमान बोर्डको सदस्य आफनो पदमा कायम रहने छैन ः–
English: If the member absents himself or herself from three consecutive meetings of the Standards on Auditing Board without giving a notice;
Nepali: (ख) विना कुनै सूचना तीन पटकसम्म लेखापरीक्षणमान बोर्डको बैठकमा लगातार अनुपस्थित रहेमा,
English: Chapter-4 Membership of Institute
Nepali: परिच्छेद–४ संस्थाको सदस्यता
English: 16. Membership of Institute: (1) The membership of the Institute shall be divided into the following classes:
Nepali: १६. संस्थाको सदस्यता ः (१) संस्थाको सदस्यतालाई देहाय बमोजिमको श्रेणीमा विभाजन गरिनेछ ः–
English: Chartered accountant; and
Nepali: (क) चार्टर्ड एकाउन्टेन्ट, र
English: Registered auditors.
Nepali: (ख) दर्तावाला लेखापरीक्षक ।
English: The membership of chartered accountant shall, subject to Section 18, be given to a person having possessed the following qualification:
Nepali: (२) देहायको योग्यता पुगेको व्यक्तिलाई दफा १८ को अधीनमा रही चार्टर्ड एकाउन्टेन्टको सदस्यता दिनु पर्नेछ ः–
English: One who has a certificate of registered auditor of class ‘A’ pursuant to the Auditors Act, 2031 (1975) or a certificate of registered auditor of class ‘B” based on the ground of having passed the chartered accountancy examination, at the time of the commencement of this Act.
Nepali: (क) यो उपदफा प्रारम्भ हुँदाका बखत लेखापरीक्षक सम्बन्धी ऐन, २०३१ बमोजिम “क” वर्गको वा चार्टर्ड एकाउन्टेन्सी परीक्षा उत्तीर्ण गरेको आधारमा “ख” वर्गको दर्तावाला लेखापरीक्षकको प्रमाणपत्र पाएको ।
English: One who has passed the chartered accountancy examination or equivalent thereof from the Institute or any foreign other institute of chartered accountants recognized by the Institute and obtained a professional training relating to the accountancy.
Nepali: (ख) संस्था वा संस्थाबाट मान्यता प्राप्त विदेशी लेखा व्यवसायी संस्थाबाट चार्टर्ड एकाउन्टेन्सी वा सो सरहको परीक्षा उत्तीर्ण भई लेखा व्यवसायसंग सम्बन्धित व्यावसायिक तालीम प्राप्त गरेको ।
English: The membership of registered auditor shall, subject to Section 16, be granted to a person who has obtained the certificate of auditor of class ‘B’, ‘C’, or ‘D’ pursuant to the Auditors Act, 2031 (1975) at the time of the commencement of this Act.
Nepali: (३) यो उपदफा प्रारम्भ हुँदाका बखत लेखापरीक्षक सम्बन्धी ऐन, २०३१ बमोजिम “ख”, “ग” वा “घ” वर्गको लेखापरीक्षकको प्रमाणपत्र प्राप्त गरेको व्यक्तिलाई दफा १६ को अधीनमा रही दर्तावाला लेखापरीक्षकको सदस्यता दिनु पर्नेछ ।
English: 17. Fellow chartered accountant (FCA): The membership of fellow chartered accountant may be granted to the following members in such manner as prescribed: Those who have obtained the certificate of registered auditor of class ‘A’ pursuant to the Auditors Act, 2031 (1975), at the time of the commencement of this Act;
Nepali: १७. फेलो चार्टर्ड एकाउन्टेन्ट (एफ.सी.ए.) ः देहायका सदस्यहरुलाई तोकिए बमोजिम फेलो चार्टर्ड एकाउन्टेन्टको सदस्यता दिन सकिनेछ ः– (क) यो दफा प्रारम्भ हुँदाका बखत लेखापरीक्षक सम्बन्धी ऐन, २०३१ बमोजिम “क” वर्गको दर्तावाला लेखापरीक्षक प्रमाणपत्र प्राप्त गरेको व्यक्ति,
English: The chartered accountant members who have been engaged in the accountancy for at least Five years.
Nepali: (ख) कम्तीमा पाँच वर्ष लेखा व्यवसायमा संलग्न रहेका चार्टर्ड एकाउन्टेन्ट सदस्य ।
English: Disqualification for membership registration: The following person shall not be deemed to be qualified to be enrolled as a member of the Institute: One who has not the qualification referred to in Sub-sections (2) and
Nepali: १८. सदस्यता दर्ताको लागि अयोग्यता ः देहायको व्यक्ति संस्थाको सदस्यमा दरिनको लागि योग्य मानिने छैन ः– (क) दफा १६ को उपदफा (२) र (३) बमोजिमको योग्यता नभएको,
English: One who has not attained the age of Twenty One years; (c) …………….
Nepali: (ख) एक्काईस वर्षको उमेर पूरा नभएको,
English: One who has become insolvent being unable to repay loan to creditors;
Nepali: (घ) साहुको ऋण तिर्न नसकी दामासाहीमा परेको,
English: One who has been convicted by the court of a criminal offence involving moral turpitude;
Nepali: (ङ) नैतिक पतन देखिने फौज्दारी अभियोगमा अदालतबाट सजाय पाएको,
English: One who is of unsound mind.
Nepali: (च) मगज बिग्रेको ।