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Section 12
Actions will not be canceled
If the position of a councilor is vacant or a person who does not have the necessary qualifications to be a councilor is elected or nominated as a councilor and any action has been taken in accordance with the decision of the council, the action taken will not be canceled for that reason alone.
Nepal Chartered Accountation Act, 2053
Preamble - 0
Chapter - 3
Section 7: Formation of CouncilSection 8: Non-retention in councilor positionSection 9: Vacancy and filling of positionsSection 10: Council meetings and decisionsSection 11: Work, Duties and Powers of the CouncilSection 12: Actions will not be canceledSection 13: Committees of the CouncilSection 14: Disciplinary CommitteeSection 15: Executive Committee
Chapter - 4
Section 16: Organization membershipSection 17: Fellow Chartered Accountant (FSection 18: Ineligibility for Membership RegistrationSection 19: to be registeredSection 20: Membership Registration CertificateSection 21: In case of leaving the business or changing the address, theSection 22: Arrangements for name removal and re-registrationSection 23: Cancellation of certificate
Chapter - 7
Section 28: Professional CertificateSection 28A: to be registered as an accounting professional organizationSection 29: Non-Provision of Audit ServicesSection 30: Special provisions regarding registered auditorsSection 30A: Extent of being allowed to conduct auditsSection 30B: Class of professional certificate may be increasedSection 31: Things to be disclosed in the reportSection 32: TheSection 33: Fees to be paid