Section 49
Repeal And Saving
(1) Auditors Act, 2031 (1975) is, hereby, repealed.
(2) Where an auditor who is recognized by the Office of Auditor General under any law in force is recognized as a recognized auditor for the purpose of that law, such recognized auditor shall, after the commencement of this Act, be deemed to mean a member having the professional certificate under this Act
(2) Where an auditor who is recognized by the Office of Auditor General under any law in force is recognized as a recognized auditor for the purpose of that law, such recognized auditor shall, after the commencement of this Act, be deemed to mean a member having the professional certificate under this Act
Nepal Chartered Accountants Act, 2053 (1997)
Chapter - 3
Section 7: Constitution Of CouncilSection 8: Circumstance Where Councilor Ceases To Hold OfficeSection 9: Meeting And Decision Of CouncilSection 9: Vacancy And FulfillmentSection 10: NaSection 11: Functions, Duties And Powers Of CouncilSection 12: Act And Action Not To Be InvalidSection 13: Committees Of CouncilSection 14: Disciplinary CommitteeSection 15: Executive Committee
Chapter - 4
Section 16: Membership Of InstituteSection 17: Fellow Chartered Accountant (fca)Section 18: Disqualification For Membership RegistrationSection 19: Name To Be RegisteredSection 20: Certificate Of Membership RegistrationSection 21: To Notify In The Event Of Ceasing To Carry On Profession Or ChangingaddressSection 22: Provision On Removal And Re-registration Of NameSection 23: Certificate To Be Cancelled
Chapter - 7
Section 28A: Registration Of Accountancy Practitioner InstituteSection 29: Prohibition On Providing Auditing ServiceSection 30: Special Provision Relating To Registered AuditorSection 30A: Ceiling Of AuditingSection 30B: Upgrading Of Class Of Professional CertificateSection 31: Matters To Be Set Out In ReportSection 32: Publication Of Name-listSection 33: Fees To Be Paid