Quality Assurance Board is the authority/body to carry out quality assurance review of auditors and audit firms registered with ICAN for providing audit services in an independent manner.
It is formed as per Rule 103 of NCA Rules 2061 and Audit Quality Assurance Procedure 2073 provides guidelines for operation o the Board’s activities apart from provisions in the aforesaid rules itself.
Current Constitution of the Board is as follows:
|
S. No. |
Names |
Role |
Remarks |
|
1 |
RA. DEV BAHADUR BOHARA |
Chairman |
Former Deputy Auditor General at Office of Auditor General |
|
2 |
CA. HEM KUMAR KAFLE |
Member |
Council Member and a practicing Chartered Accountant |
|
3 |
RA. PRADEEP KUMAR YADAV |
Member |
Council Member and practicing Registered Auditor |
|
4 |
CA. TEJ PRASAD SUBEDI |
Member |
Member of ICAN in Service |
|
5 |
RA. SHIVA PRASAD ACHARYA |
Member |
Member of ICAN in Service |
|
6 |
MR. AMBIKA PRASAD GIRI |
Member |
Representative- Securities Board of Nepal |
|
7 |
MR. BALKRISHNA THAPA |
Member |
Representative- Office of Auditor General |
| 8 | CA. PRAPANNA GAUTAM | Secretary |