Accounting And Bookkeeping

Audit & Assurance

PABC's professional team member are expertise and practicing in Nepalese CAs Firm, are committed to assisting clients in satisfying the statutory requirements under relevant legal frameworks. PABC's team member help you deal efficiently with challenges arising from the evaluation of financial information and potential risks in operation faced by your shareholders and stakeholders, with a view to crafting success for your business. With a deep reservoir of knowledge and experience in different industries, our professional CAs keep a watchful eye on industry risks and other factors affecting the financial report for you, giving you a comprehensive picture of your business.

PABC are proud to provide auditing and assurance services for:

  • Statutory Audit (Bylaw)
  • Due Diligence Audit
  • Internal Audit
  • Special Purpose Audit
  • Internal Control Evaluation
  • NFRS and IFRS compliance

NFRS/ IFRS Implementation

The IFRS Foundation is a not-for-profit, public interest organization established to develop a single set of high-quality, understandable, enforceable and globally accepted accounting standards-IFRS Standards-and to promote and facilitate adoption of the standards.

IFRS Standards are set by the IFRS Foundation’s standard-setting body, the International Accounting Standards Board

IFRS is needed to develop IFRS Standards that bring transparency, accountability and efficiency to financial markets around the world. An IFRS standard serves the public interest by fostering trust, growth and long-term financial stability in the global economy.

In 2016, Accounting Standard Board of Nepal gets the jurisdictional authority for adopting IFRS standard from IFRS foundation & simultaneously become NFRS.

Accounting Standard Board of Nepal has been categories the entire sectors of organization & entities for adopting NFRS in Nepal.

Following are the entities requiring for NFRS:-

  1. Listed Multinational Manufacturing Companies
  2. Listed State Owned Enterprises (SOEs) with minimum paid up capital of Rs. 5 billions (except Banks and Financial Institutions under BAFIA Act, 2006)
  3. Commercial Banks, including State Owned Commercial Banks, Insurance Company;
  4. NFRS for SMEs (SMEs as defined and classified by ASB)