Official law and reference directory
Nepal Standards on Auditing / Ethics / Quality Management
Find the relevant law and edition, then read its amendments and related guidance. The current publication notes and official archive links below help you build a source file for the right period.
Current publications and version notes
| Document | Edition / period | How to use it |
|---|---|---|
| ICAN — NSA 2024 pronouncement and effective-date map | Council decision 29 April 2024; phased effective dates | The identified provisions are addressed in the linked guidance; check the complete applicable document before an individual filing. |
| ICAN — Effective dates of NFRS, NAS and NSA, December 2025 | December 2025 | The identified provisions are addressed in the linked guidance; check the complete applicable document before an individual filing. |
| ICAN — Suspicious Transaction Reporting Guidance, December 2025 | December 2025; effective 1 January 2026 | The identified provisions are addressed in the linked guidance; check the complete applicable document before an individual filing. |
| ICAN Targeted Financial Sanctions January 2026 | January 2026 | The identified provisions are addressed in the linked guidance; check the complete applicable document before an individual filing. |
Official archive and related sources
- ICAN — Official professional resources
Institute of Chartered Accountants of Nepal — official archive or publication entry point
Read the accompanying guide
Choose the right edition
Start with the transaction date or reporting period. Read the document’s amendment list, commencement provisions and later notices. An older consolidated law and a current Finance Act may both be needed. An archive listing or publication date alone does not establish that a provision applies to every taxpayer.
This is a curated source directory. Historical editions remain at the issuing authority’s archive; it does not represent a complete locally stored collection.
Latest update
- 13 October 2026
Editor: C.M. & Associates
Reviewed the resource directory, its article mapping and source-period guidance. Clarified source labels and public wording where needed. Earlier source-check dates and any stated limitations remain applicable.