Frequently Asked Questions

Yes. Under the Nepal Chartered Accountants Act, 1997, membership in ICAN is mandatory for all professional accountants practising in Nepal. ICAN is the sole regulatory body authorised by law to issue Chartered Accountant Membership Certificates and Certificates of Practice (COP).

After completing all examination requirements and Articleship, you can apply for membership through the ICAN Member Portal. The process involves submitting required documents, completing a biometric registration, and paying the membership fee. For queries related to new membership or COP, contact member@ican.org.np.

Membership renewal is processed annually through the ICAN Member Portal. Members must ensure they meet the required CPD (Continuing Professional Development) credit hours before renewal. For assistance with renewal or biometric updates, reach out to member@ican.org.np or visit ICAN's office at Satdobato, Lalitpur during working hours (Sunday–Thursday, 9 AM–5 PM).

UDIN (Unique Document Identification Number) is a system that allows verification of documents certified by ICAN members. Every document signed or certified by an ICAN member must carry a unique UDIN generated through the ICAN system. This initiative enhances transparency and prevents fraudulent certification of financial documents. For UDIN-related support, contact udin@ican.org.np.

ICAN is a member of several prominent international accountancy organisations:

• IFAC — International Federation of Accountants
• CAPA — Confederation of Asia and Pacific Accountants
• SAFA — South Asian Federation of Accountants

These affiliations ensure that ICAN's standards and qualifications are aligned with global benchmarks, facilitating mutual recognition for Nepali CAs working internationally.

CA firms must be registered with ICAN to legally operate in Nepal. CA members may apply to ICAN to register either a proprietorship or a partnership firm. Applications are submitted to the Member Division along with the required documentation. For firm registration queries, contact member@ican.org.np.

The Quality Assurance Board (QAB) was established under the Nepal Chartered Accountants Act to supervise and conduct quality assurance reviews of audit firms. Currently, QAB reviews are required for firms that conduct audits of public interest entities that primarily includes listed entities, public enterprises and co-operatives with a balancesheet size of NPR 500 million or more. QA reviews will be expanded to cover additional categories of audits in future phases. ICAN publishes an annual QAB Report with findings and guidance.

ICAN provides several resources including a Practice Manual, a Documentation Manual, and guidance publications to assist firms with QA compliance. Additionally, ICAN has signed MoUs with the Securities Exchange Board of Nepal, Nepal Insurance Authority, and Inland Revenue Department for collaborative compliance support. Members can access these resources through the ICAN website and member portal.

ICAN requires all members to complete a minimum number of CPD credit hours annually to maintain active membership and good standing. This includes a compulsory ethics course component. CPD activities include ICAN-organised training programs, webinars, seminars, and recognised online courses. Specific credit hour requirements are published on the ICAN website and may be updated annually.

CPD credit hours can be claimed and updated through the ICAN Member Portal. After completing an approved CPD activity, log in to your member account and submit the details under the CPD section. For assistance with CPE credit hour claims, online CPE programs, or webinar registrations, contact pdd@ican.org.np.

ICAN organises a wide range of training and development programs including:

• Online and in-person CPE training sessions
• Webinars on technical and professional topics
• International conferences (e.g., the Sustainability Reporting Conference)
• Public Financial Management certification courses (in development)
• Ethics and NOCLAR guidance sessions

ICAN also maintains a Multi-Purpose Expert Faculty (MPEF) panel of qualified resource persons to deliver these programs.

ICAN is responsible for ensuring compliance with standards developed by the Accounting Standards Board (ASB) and the Auditing Standards Board (AuSB) of Nepal. These standards are aligned with international frameworks. ICAN works closely with the Office of the Auditor General and the Central Bank of Nepal on implementation activities.

ICAN has adopted the 2021 International Code of Ethics for Professional Accountants issued by the IESBA (International Ethics Standards Board for Accountants). ICAN's Ethics Committee reviews and recommends updates, and the Monitoring Committee enforces compliance. Guidance materials including case studies on NOCLAR (Non-Compliance with Laws and Regulations) are available to members.

Under the Nepal Chartered Accountants Act, ICAN operates an Investigation and Disciplinary (I&D) system for all professional accountants. The Disciplinary Committee investigates complaints lodged against members. If you wish to file a complaint, it must be formally submitted to ICAN. The process ensures due process and fair investigation before any action is taken.

The Institute of Chartered Accountants of Nepal (ICAN) is the national professional accounting body of Nepal, established in 1997 under the Nepal Chartered Accountants Act, 1997. It is an autonomous body fully authorised to regulate the accountancy profession in the country. ICAN's mandate includes pronouncing auditing and accounting standards, conducting professional examinations, issuing memberships, and upholding ethical conduct across the profession.

ICAN's head office is located at ICAN Marg, Satdobato, Lalitpur (Post Box No. 5289). Office hours are:

• Monday – Friday: 9:00 AM – 5:00 PM
• Saturday, Sunday & Public Holidays: Closed

You can also reach ICAN by phone at +977-1-5430730 / 5430832, by fax at +977-1-5450774, or by email at ican@ntc.net.np.

Chartered Accountants qualified through ICAN are in strong and growing demand across Nepal. Career paths include:

• Public practice (audit and assurance, tax advisory)
• Corporate finance, banking, and investment sectors
• Government and public sector financial roles
• International organisations and NGOs operating in Nepal
• Entrepreneurship and independent consulting

Globalisation has significantly expanded opportunities for Nepali CAs in regional and international markets, and remuneration packages have risen steadily with growing demand.

ICAN publishes a range of documents including the annual QAB Report, technical guidance, study materials, case studies, and event records. These are available through the ICAN website's publications section and the ICAN library. Members can also access digital resources via the Member Portal. Physical publications are available at the ICAN office in Lalitpur.

For faster assistance, reach out to the relevant division directly:

• Member Affairs Division: member@ican.org.np
• CPE & Training: pdd@ican.org.np
• UDIN Services: udin@ican.org.np
• Students Affairs Division: studentdivision@ican.org.np
• Education Division: education@ican.org.np
• Examination Directorate: exam@ican.org.np
• IT Support: support@ican.org.np
• General Enquiries: ican@ntc.net.np