Articles
Explanatory articles on taxation, accounting, compliance and the economy.
Read the Input VAT guide →Browse all articlesC.M. & Associates | Chartered Accountants
Audit, Assurance, Advisory and Taxation
C.M. & Associates is a Chartered Accountancy firm based in Nepal, with its office in Sitapaila, Kathmandu. The firm provides audit, taxation, financial reporting, accounting, corporate compliance and advisory services to businesses, organizations and institutions.
Audit & AssuranceStatutory audit, internal audit, tax audit and assurance engagement support.Tax AdvisoryIncome tax, domestic tax advisory, VAT and TDS support.Accounting & BookkeepingAccounting records, reconciliations, payroll and reporting support.Corporate & Regulatory ComplianceOCR filing, annual filing, amendments, renewals and corporate legal advisory.
Registered with
ICAN, 2075 B.S. (2019 A.D.)
Office
Sitapaila, Kathmandu
Opening hours
Sunday to Friday, 10:00 AM to 6:00 PM
Services
Professional service areas
Audit & Assurance
Statutory audit, internal audit, tax audit and assurance engagement support.
View serviceTax Advisory
Income tax, domestic tax advisory, VAT and TDS support.
View serviceAdvisory & Consulting
Business advisory, due diligence, valuation, proposal and projection support.
View serviceRisk & Internal Control
Internal process, documentation flow, reporting control and compliance review support.
View serviceAccounting & Bookkeeping
Accounting records, reconciliations, payroll and reporting support.
View serviceCorporate & Regulatory Compliance
OCR filing, annual filing, amendments, renewals and corporate legal advisory.
View serviceBusiness Support Services
Documentation, reporting, audit readiness and compliance coordination support.
View serviceFinancial Reporting & NFRS Support
Financial statement presentation, accounting policies, disclosures and NFRS-related support.
View serviceSpecialized Compliance & Reporting
NGO/INGO, project, donor and sector-specific reporting support.
View serviceAbout the firm
Professional support for reporting, compliance and advisory matters.
Read our firm profile →C.M. & Associates, Chartered Accountants, was registered with the Institute of Chartered Accountants of Nepal (ICAN) in 2075 B.S. (2019 A.D.) and is led by Manoj Chhetri, FCA, LLB, Proprietor.
The firm supports clients in maintaining proper records, meeting statutory obligations, preparing reliable financial information and addressing professional matters within a clearly agreed scope.
Why C.M. & Associates?
A professional and documented approach
Professional Supervision
Assignments are planned, supervised and reviewed according to their nature and professional requirements.
Documented Approach
Work is performed through structured procedures, supporting records and appropriate professional documentation.
Nepal Compliance Knowledge
Practical support covering taxation, company compliance, financial reporting and other applicable requirements in Nepal.
Confidentiality
Client information is handled with due care, confidentiality and professional responsibility.
Clearly Agreed Scope
Each engagement is accepted after understanding the requirement, responsibilities, documents and expected deliverables.
Read, understand and prepare
Articles, Guidance and Resources
Guidance
Practical guides for hotels, restaurants, resorts, digital businesses and other business-specific matters.
Browse guidance →Resources
Direct translations and regulatory references, including NRB Directives 1–21, foreign exchange circulars and income tax directives.
Browse resources →Professional approach
Structured and documentation-based professional work.
The firm follows a structured and documentation-based professional approach. Engagements are accepted after understanding the requirement, reviewing relevant documents, confirming the scope of work, and considering applicable professional, ethical, and independence requirements.
Our professional approach →