The appraiser concerned shall not over-, under- or wrongly appraise the movable or immovable property of the bank or financial institution held as collateral for the loan or for any other purpose of the bank or financial institution. (2) An appraiser should not appraise the property of any person or organization with which his financial interest is intertwined. (3) For the purpose of obtaining a loan or facility from a bank or financial institution, any person, firm or company or organization should prepare separate financial statements for the same date or period. (4) The auditor should not express his opinion and conduct in the financial statements of a person or organization submitted to the Government of Nepal, foreign donor agencies or other bodies for the same date or period and prove that the financial statements are different.