Firm Profile

C.M. & Associates, Chartered Accountants, is a professional accountancy practice based in Sitapaila, Kathmandu. The firm 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, Proprietor.

The firm provides professional services in the areas of audit, assurance, advisory, taxation, accounting, VAT, TDS, corporate and regulatory compliance, and related financial reporting matters. The practice is established with the objective of supporting proper financial reporting, statutory compliance, and informed decision-making through professional accountancy services.

The firm works with a focus on understanding the nature of each engagement, reviewing relevant documents, identifying applicable compliance requirements, and carrying out work within the agreed scope. Engagements are accepted subject to applicable laws, professional standards, ethical requirements, independence considerations, and availability of required information.

C.M. & Associates emphasizes clear communication, proper documentation, confidentiality, and due care in professional work. The firm believes that reliable accounting records, timely compliance, and properly documented financial information are important foundations for responsible business and organizational management.

While the website provides general information about the firm and its services, each professional engagement is separately evaluated before acceptance. The firm does not treat website inquiries as professional engagements unless the scope, responsibilities, documentation, and other relevant matters are formally agreed.