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Institute Of Chartered Accountants Of Nepal
The Institute of Chartered Accountants of Nepal (ICAN) is the national professional accounting body in Nepal, responsible for regulating and promoting the accounting profession in the country. Established in 1997 under the Nepal Chartered Accountants Act, ICAN sets standards for auditing, financial reporting, and ethical conduct for accountants in Nepal Total members (2022/23) Controversies Tax exemption controversy Two practising chartered accountants, Lumba Dhwaj Mahat and Umesh Prasad Dhakal, were involved in misappropriating state tax revenue through dubious tax settlements as Chairman and Member of Tax Settlement Commission involving Chudamani Sharma, Director General of Inland Revenue Department (Nepal). The corruption scam was considered as one of the biggest in the Nepalese history. ICAN disciplinary committee failed to take any action against the two accused CAs. Vice-Chairman Jagannath Upadhyay Niraula said that "the disciplinary committee can take action only after r ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Emblem
An emblem is an abstract art, abstract or representational pictorial image that represents a concept, like a moral truth, or an allegory, or a person, like a monarch or saint. Emblems vs. symbols Although the words ''emblem'' and ''symbol'' are often used interchangeably, an emblem is a pattern that is used to represent an idea or an individual. An emblem develops in concrete, visual terms some abstraction: a deity, a tribe or nation, or a virtue or vice. An emblem may be worn or otherwise used as an identifying badge or Embroidered patch, patch. For example, in America, police officers' badges refer to their personal metal emblem whereas their woven emblems on uniforms identify members of a particular unit. A real or metal Cockle (bivalve), cockle shell, the emblem of St James the Great, James the Great, sewn onto the hat or clothes, identified a medieval pilgrim to his shrine at Santiago de Compostela. In the Middle Ages, many saints were given emblems, which served to ide ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Body Corporate
In law, a legal person is any person or legal entity that can do the things a human person is usually able to do in law – such as enter into contracts, sue and be sued, own property, and so on. The reason for the term "''legal'' person" is that some legal persons are not human persons: companies and corporations (i.e., business entities) are ''persons'', legally speaking (they can legally do most of the things an ordinary person can do), but they are not, in a literal sense, human beings. Legal personhood is a prerequisite to legal capacity (the ability of any legal person to amend – i.e. enter into, transfer, etc. – rights and obligations): it is a prerequisite for an international organization being able to sign international treaties in its own name. History The concept of legal personhood for organizations of people is at least as old as Ancient Rome: a variety of collegial institutions enjoyed the benefit under Roman law. The doctrine has been ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Lalitpur, Nepal
Lalitpur is a metropolitan city and fourth most populous city of Nepal with 299,843 inhabitants living in 49,044 households per the 2021 census. It is located in the south-central part of Kathmandu Valley, a large valley in the high plateaus in central Nepal, at an altitude of 1,400 metres (4,600 feet). It's cultural heritage includes a tradition of arts and crafts. It has a multi-ethnic population with a Hindu and Buddhist majority. Religious and cultural festivities form a major part of the lives of people residing in Kathmandu. Tourism is an important part of the city's economy and it stages festivals and feasts, Lalitpur is home to Patan Durbar Square, which has been listed by UNESCO as a World Heritage Site. Etymology and culture One of the most used and typical Newar names of Lalitpur is ''Yala.'' It is said that King Yalamber or Yellung Hang named this city after himself, and ever since this ancient city was known as Yala. There are many legends about its name. T ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Nepal
Nepal, officially the Federal Democratic Republic of Nepal, is a landlocked country in South Asia. It is mainly situated in the Himalayas, but also includes parts of the Indo-Gangetic Plain. It borders the Tibet Autonomous Region of China China–Nepal border, to the north, and India India–Nepal border, to the south, east, and west, while it is narrowly separated from Bangladesh by the Siliguri Corridor, and from Bhutan by the States and union territories of India, Indian state of Sikkim. Nepal has a Geography of Nepal, diverse geography, including Terai, fertile plains, subalpine forested hills, and eight of the world's ten List of highest mountains#List, tallest mountains, including Mount Everest, the highest point on Earth. Kathmandu is the nation's capital and List of cities in Nepal, its largest city. Nepal is a multi-ethnic, multi-lingual, multi-religious, and multi-cultural state, with Nepali language, Nepali as the official language. The name "Nepal" is first record ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Nepali Language
Nepali (; , ), or ''Gorkhali'' is an Indo-Aryan languages, Indo-Aryan language native to the Himalayas region of South Asia. It is the official and most widely spoken Languages of Nepal, language of Nepal, where it also serves as a ''lingua franca''. Nepali has Languages with official status in India, official status in the Indian state of Sikkim and in the Gorkhaland Territorial Administration of West Bengal. It is spoken by about a quarter of Bhutan's population. Nepali also has a significant number of speakers in the Indian states of Arunachal Pradesh, Assam, Himachal Pradesh, Manipur, Meghalaya, Mizoram and Uttarakhand. In Myanmar it is spoken by the Burmese Gurkhas. The Nepali diaspora in the Middle East, Brunei, Australia and worldwide also use the language. Nepali is spoken by approximately 19 million native speakers and another 14 million as a second language. Nepali is commonly classified within the Eastern Pahari group of the Northern Indo-Aryan languages, Northern zo ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
English Language
English is a West Germanic language that developed in early medieval England and has since become a English as a lingua franca, global lingua franca. The namesake of the language is the Angles (tribe), Angles, one of the Germanic peoples that Anglo-Saxon settlement of Britain, migrated to Britain after its End of Roman rule in Britain, Roman occupiers left. English is the list of languages by total number of speakers, most spoken language in the world, primarily due to the global influences of the former British Empire (succeeded by the Commonwealth of Nations) and the United States. English is the list of languages by number of native speakers, third-most spoken native language, after Mandarin Chinese and Spanish language, Spanish; it is also the most widely learned second language in the world, with more second-language speakers than native speakers. English is either the official language or one of the official languages in list of countries and territories where English ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Inland Revenue Department (Nepal)
The Inland Revenue Department (IRD) is the department of the Nepalese government under the Ministry of Finance. The IRD is located in Lazimpat, Kathmandu Kathmandu () is the capital and largest city of Nepal, situated in the central part of the country within the Kathmandu Valley. As per the 2021 Nepal census, it has a population of 845,767 residing in 105,649 households, with approximately 4 mi .... The IRD is currently responsible for the enforcement of Tax Laws and administration of the following taxes: Income Tax, Value Added Tax, Excise Duty and duties like Entertainment fee (Film Development Fee). IRD carries out the following functions: 1. Tax Administration 2. Tax Policy 3. Tax Payer Services 4. Registration, Revenue Collection 5. Tax audit 6. Tax Enforcement and investigation 7. Review & Appeal 8. Tax Refund 9. Advance Ruling 10. Tax Treaty and International Taxation 11. Excises and Liquor Administration IRD is centrally located in Kathmandu. There are 8 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Commission For The Investigation Of Abuse Of Authority
The Commission for Investigation of Abuse of Authority (CIAA; ) is an apex constitutional body for corruption control for the Government of Nepal. The fundamental function of the Commission for Investigation of Abuse of Authority (CIAA) is to prevent corruption within the Nepalese government. The Commission is the only body to investigate, prosecute and bring actions against officials accused of corruption or maladministration. The Constitution of Nepal has empowered CIAA to investigate and probe cases against the people holding any public office and their associates who are alleged to indulge in the abuse of authority by way of corruption. As a constitutional body, the authority vested on CIAA are as per the Article 238 and 239 of the Constitution of Nepal. Prem Kumar Rai is the Chief Commissioner of the Commission for Investigation of Abuse of Authority. Commissioners are Kishor Kumar Silwal, Jaya Bahadur Chand, Dr. Hari Poudel, Dr. Sumitra Shrestha Amatya. The CIAA will initia ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Bharatpur, Nepal
Bharatpur (, , ) is a city in south central Nepal. It is the List of cities in Nepal, third most populous city of Nepal after Kathmandu and Pokhara with 369,377 inhabitants in 2021 Nepal census, 2021. It is also the second largest List of cities in Nepal, metropolitan city in Nepal by area. It is the district headquarter of the Chitwan District. Bharatpur is one of the fastest-growing cities in Nepal. It lies on the eastern bank of the Narayani River and serves as a commercial center of the Chitwan district and the central region of Nepal. Most of the shopping area lies in the area of Narayangadh, Chitwan, Narayangadh, while government offices, hospitals and colleges are situated in other parts of the city, including Nepal's premier cancer hospital, B.P Koirala Memorial Cancer Hospital. In March 2017, Bharatpur was declared a metropolitan city after Narayani Municipality, Chitrawan Municipality and Kabilas, Narayani, Kabilas Village were merged into it. Economy The economy ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Professional Associations Based In Nepal
A professional is a member of a profession or any person who works in a specified professional activity. The term also describes the standards of education and training that prepare members of the profession with the particular knowledge and skills necessary to perform their specific role within that profession. In addition, most professionals are subject to strict codes of conduct, enshrining rigorous ethical and moral obligations. Professional standards of practice and ethics for a particular field are typically agreed upon and maintained through widely recognized professional associations, such as the IEEE. Some definitions of "professional" limit this term to those professions that serve some important aspect of public interest and the general good of society.Sullivan, William M. (2nd ed. 2005). ''Work and Integrity: The Crisis and Promise of Professionalism in America''. Jossey Bass.Gardner, Howard and Shulman, Lee S., The Professions in America Today: Crucial but Fragile. Da ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Member Bodies Of The International Federation Of Accountants
Member may refer to: * Military jury, referred to as "Members" in military jargon * Element (mathematics), an object that belongs to a mathematical set * In object-oriented programming, a member of a class ** Field (computer science), entries in a database ** Member variable, a variable that is associated with a specific object * Limb (anatomy), an appendage of the human or animal body ** Euphemism for penis * Structural component of a truss, connected by nodes * User (computing), a person making use of a computing service, especially on the Internet * Member (geology), a component of a geological formation * Member of parliament * The Members, a British punk rock band * Meronymy, a semantic relationship in linguistics * Church membership, belonging to a local Christian congregation, a Christian denomination and the universal Church * Member, a participant in a club or learned society A learned society ( ; also scholarly, intellectual, or academic society) is an organizatio ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
