1. For Registered Auditor (RA ) Members :

Those who have received license before Asadh 32 2059 (July 16, 2002) from the Office of the Auditor General (OAG) under Auditor Act, 2031 (1974)and have registered with the Institute before 2059 Paush 30 ( January 14, 2003) has been granted Registered Auditor Membership of the Institute.

The Auditors' Act, 2031 (1974) has been repealed with effect from Shrawan 1, 2059 (July 17, 2002), and the Nepal Chartered Accountants (with amendment) Act, 1997 does not permit further issue of RA Membership.

There are three categories of Registered Auditor Members, viz.; "B", "C" and "D" and are allowed to carry out audit of the specified amounts.

2. For Chartered Accountant Member:

Following are the criteria for granting Chartered Accountant Membership:

2.1. Those who have passed the Chartered Accountancy Course from The Institute of Chartered Accountant of Nepal (ICAN):

1. Passed the Final level Examination.
2. Completed three years of Articleship Training

2.2. Those who have passed the Chartered Accountancy Course from The Institute of Chartered Accountant of India (ICAI):

1. Passed the Final Level education
2. Must have received Practical Training as prescribed by ICAI
3. The Applicant possesses membership certificate and Certificate of Practice issued by ICAI.

A person fulfilling above criteria shall apply for membership and pass the Chartered Accountant Membership Examination conducted by ICAN. There are two papers on Corporate Law and Advance Taxation for the examination.

The following person shall not be deemed to be qualified to be enrolled as Member of the Institute:

• One who has not attained the age of twenty-one years
• One who has become insolvent being unable to settle up the debt of creditors
• One who has been convicted by the court in a criminal offense involving moral turpitude
• One who is insane

Procedure of Granting Chartered Accountancy Membership:

1. Those who have passed Chartered Accountancy Final Examination from ICAN can apply for CA membership with the application form as per Annexure 21(Form No ...) of the Rules along with fees of Rs.5,200/-( Registration Fee Rs.3,000/- and yearly membership fees of Rs.2,200/-) as prescribed in Annexure 4.
2. Those who have passed Chartered Accountancy Final Examination from ICAI can apply for the CA Membership Examination with the application form as prescribed in Annexure 22 (Form No ...) (Form Rs.100/- and Examination fee of Rs.4,000/- per paper for three papers).
3. Those who have passed Chartered Accountancy Final Examination from foreign Institution other than ICAI, in such case Institute will review the syllabus and the applicant shall be informed about the subjects h/she will require to appear at least 2 months before the conduction of examination.
4. Those who have not completed the said 3 years of Articleship training should complete the prescribed period of Articleship before submitting the form.

    

   Documents to be submitted along with the application

   Along with application form the following documents should be submitted in order and with duly attested by Chartered Accountant member of ICAN or ICAN officers/ Government officers.

   1. CA Final Certificate and Mark sheet
   2. CA Intermediate Certificate and Mark sheet
   3. CA Foundation Certificate and Mark sheet
   4. Articleship Completion Certificate
   5. Membership Certificate
   6. Certificate of Practice
   7. Post Qualification Training (Final Competence Test) Certificate, like GMCS in the case of ICAI.
   8. Certificate and Mark sheet of all Academic qualification from SLC till date
   9. Citizenship Certificate/Passport
   10. Pass Port Size photographs- 3 Copies
   11. Recent Curriculum Vitae

    

5. After review of the submitted documents, the council shall decide on the application filed in accordance with Rule 40 or 43 within 30 days of its submission.
6. While assessing subjects, if found necessary ICAN may demand details and documentary evidences from the applicant and it shall be the duty of the applicant to submit concerned details and documentary evidences if called for.
7. After receiving all the required and complete documents and if the applicant has fulfilled the criteria to appear for the examination then the member department will send a memo to the Examination Department for further processing.
8. Upon passing all the papers of the examination, his/her application for membership is forwarded to Executive Committee for grant of membership.
9. After approval from the Executive Committee to grant membership a memo shall be forwarded as per annexure 25 to the Executive Director for approval to prepare the Chartered Accountant membership Certificate

After getting the Membership Certificate, the applicant is eligible for COP Certificate. Applicant should submit duly filled form No ... along with membership certificate and applicable fee to the Institute. After thorough revision of application applicants will be granted COP and authorized to carry out accounting profession in Nepal. Doing Accounting profession without valid COP is considered as violence of law and punishable as per the Institute of Chartered Accountants Act, 1997 and rule thereof.