Values
The fundamental principles of the ICAN Code of Ethics that govern the firm's work.
Fundamental principles
Integrity
Being straightforward and honest in all professional and business relationships.
Objectivity
Not allowing bias, conflict of interest or undue influence of others to override professional judgement.
Professional competence and due care
Maintaining professional knowledge and skill, and acting diligently in accordance with applicable technical and professional standards.
Confidentiality
Respecting the confidentiality of information acquired in professional relationships and not disclosing it without proper authority or a legal or professional duty.
Professional behaviour
Complying with relevant laws and regulations and avoiding any conduct that discredits the profession.
Professional framework
Members of the Institute of Chartered Accountants of Nepal are required to comply with the Code of Ethics issued by the Institute. The principles above are taken from that Code.
Professional bodies and regulators
- Institute of Chartered Accountants of Nepal (opens in a new tab)Professional body for chartered accountants in Nepal; Code of Ethics and guidelines.
- Inland Revenue Department (opens in a new tab)Tax laws, notices, forms and online filing.
- Office of the Company Registrar (opens in a new tab)Company registration and corporate filings.
- Accounting Standards Board Nepal (opens in a new tab)Nepal Financial Reporting Standards.
- Nepal Rastra Bank (opens in a new tab)Central bank and regulator of banks and financial institutions.
- Securities Board of Nepal (opens in a new tab)Securities market regulator.
- Government of Nepal portal (opens in a new tab)National government information portal.