(1) Members and members with professional certificates must fully comply with this Act or the rules made under this Act.
(2) Do not do joint audit work with a person who has not received the certificate of a professional certificate member of his class or in any other way.
(3) He shall not share any kind of audit fees or remuneration received or earned with any person other than the person who is a member of the organization and shall not give commission, brokerage, etc. on the professional fee received or earned by him with any other person including the person who is a member. .
(4) No one should be influenced directly or indirectly to get accounting jobs by showing fear, intimidation, fear or temptation.
(5) The information and explanations received in connection with their business should not be given or told to other people except the person who employs them and the person who is forced by the prevailing law.
(6) A member who has received a professional certificate shall not verify any financial statement or give any report unless he or his partner or employee attends the examination.
(7) When a member with a professional certificate certifies the financial details of an organization in which he or his partner has an interest, or when giving a report, he or his partner must also clearly state that his or her partner's interest is vested. But being only a shareholder in the company is not considered to be vested interest.
(8) A member who has received a professional certificate must clearly show any basic facts that he knows in order to accurately reflect any financial statement that he has verified or, to the best of his knowledge, if there is any incorrect statement or explanation in the financial statement that he has verified, he must also clearly mention it. will fall.
(9) A member who has received a professional certificate shall perform his duties in the course of his business carefully and shall not do any fundamental things which are not in accordance with the prevailing law and the valid principles of auditing.The attention of all concerned should be drawn to Rs.
(10) The remuneration to be received by the member with professional certificate should not be based on percentage of profit or any other uncertain result.
(11) Information, explanation or details to be given to any office, department or any institution of the Government of Nepal in accordance with prevailing laws shall not be knowingly or negligently mentioned.
(12) The organization should not be audited until at least three years after leaving the service of the organization in which he was employed.
(13) No professional certified member should accept the appointment as an auditor of any organization without ensuring that the necessary procedures to be appointed as an auditor have been completed in accordance with the prevailing law.
(14) Before expressing his opinion regarding the audit, he should have received the relevant information sufficiently.
(15) Other matters related to the conduct to be followed by members and members who have received professional certificates shall be as prescribed.