December 2025 (Vol.28 No.2) 31 Jan 2026 Download PDF Attachment December 2025 (Vol.28 No.2) Contents Cover Page Editorial President’s Message From the Vice-President Highlights: Global Accounting Initiative in Nepal (GAIN) Project Profile Interview: Insights from professionals/ practitioner working in area of accounting, finance, audit, and knowledge process outsourcing landscape in Nepal Testimonial Nepal: A Gateway to The Global Accounting World Oƙshore and Outsourced Accounting in Nepal - Positioning Nepal for the Next Global Wave Legal and Practical Dimensions of Accounting Outsourcing in Nepal Professionalizing Public Procurement Oversight in Federal Nepal: From Architecture to Outcomes1 Sustainable Finance and Climate Finance as a Catalyst for Sustainable Development: Analyzing the Global Outlook, Initiatives of Nepal and Role of Professional Accountants Deferred Tax Impact on Employee Benefits (Plan Assets) Cost-Volume-Profit Analysis, a Strategic Tool in Business Decision Judicial Update ICAN's STRATEGIC REVIEW