C.M. & Associates, Chartered Accountants
Audit, Assurance, Advisory and Taxation
C.M. & Associates is an ICAN-registered professional accountancy practice based in Sitapaila, Kathmandu, Nepal. The firm provides audit, assurance, advisory, taxation, accounting, corporate compliance and financial reporting services with a structured and documentation-based approach.
About The Firm
Professional support for reporting, compliance and advisory matters.
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, 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.
Services
Professional service areas
Audit & Assurance
Statutory audit, internal audit, tax audit, certification and assurance support within agreed professional scope.
Tax Advisory
Income tax, VAT, TDS, return preparation, tax documentation review and domestic tax advisory support.
Advisory & Consulting
Due diligence, financial valuation, business proposal, financial projection and corporate advisory support.
Accounting & Bookkeeping
Books of account, reconciliations, payroll records, VAT/TDS records and periodic accounting reports.
Corporate & Regulatory Compliance
OCR filing, annual filing, registration, renewal, amendment and corporate compliance advisory support.
Risk & Internal Control
Review of internal processes, documentation flow, reporting controls and compliance practices.
Business Support Services
Documentation, reporting, audit readiness, compliance coordination and management information support.
Financial Reporting & NFRS Support
Financial statement presentation, accounting policy review, disclosure and NFRS-related support.
Specialized Compliance & Reporting
NGO/INGO, project, donor, cooperative and sector-specific compliance reporting support.
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.