C.M. & Associates logo C.M. & AssociatesChartered Accountants

About Us

Team

Professional, trainee and administrative personnel supporting audit, taxation, accounting, compliance and advisory assignments.

C.M. & Associates is led by CA Manoj Chhetri, FCA, LLB, Proprietor, and is supported by professional trainees, audit officers and support personnel involved in accounting support, audit support, tax compliance, documentation, client coordination and office administration.

The firm allocates team members according to the nature, scope, reporting requirements and timeline of each engagement. Fieldwork and documentation are carried out through supervised assignments, with review and monitoring by the proprietor and senior personnel.

Team Profiles

Professional and trainee team members

Engagement Support

Team composition

Professional supervision

Assignments are planned, reviewed and monitored by the proprietor and senior personnel according to applicable professional requirements.

Audit and accounting support

Audit trainees, ACCA trainees and articleship students support fieldwork, documentation, bookkeeping, financial reporting and compliance tasks.

Documentation and drafting

The team supports preparation of working papers, corporate documents, compliance records, business plans and bank-related documentation.

Client coordination

Support personnel assist in communication, records follow-up, information collection and assignment administration.

Dikshya Acharya

Dikshya Acharya

ACCA Trainee

Dikshya Acharya is associated with C.M. & Associates, Chartered Accountants, as an ACCA Trainee and has been working with the firm for the last two and a half years. She is an ACCA Finalist at the Professional Level and is currently pursuing BBS alongside her professional studies.

At the firm, she assists in audit assignments, preparation of working papers, bookkeeping, business support services, financial reporting and NFRS-related support, corporate drafting and financial projection assignments. Her current areas of practical exposure include bookkeeping, audit, financial reporting and financial projection, with sector exposure in cooperatives, service industry and trading industry.

She is committed to developing strong technical skills in accounting, auditing and financial reporting while contributing to professional assignments with accuracy, professionalism and ethical integrity.

 Siroj Dahal

Siroj Dahal

ACCA Trainee

Siroj Dahal is associated with C.M. & Associates, Chartered Accountants, as an ACCA Trainee and has been working with the firm for the last two years. He is an ACCA student at the Professional level and is currently pursuing BBS alongside his professional studies.

At the firm, he assists in audit assignments, preparation of working papers and bookkeeping. His current areas of practical exposure include accounting and audit, where he is developing practical experience through supervised assignments.

He is committed to continuous learning and professional development.

 Divya Ojasvi Shrestha

Divya Ojasvi Shrestha

Audit Trainee

Divya Ojasvi Shrestha is associated with C.M. & Associates, Chartered Accountants, as an Audit Trainee and has been working with the firm for the last six months. She is pursuing CA Intermediate from the Institute of Chartered Accountants of India (ICAI) and is also pursuing BBS alongside her professional studies.

At the firm, she assists in audit assignments, bookkeeping, accounting documentation, taxation-related work and corporate drafting. Her current areas of practical exposure include auditing, bookkeeping, accounting, taxation and corporate documentation, where she is developing practical experience through supervised assignments.

She is committed to continuous learning and professional development while contributing to assignments with accuracy, integrity and dedication.

 Pritika Bogati

Pritika Bogati

ACCA Trainee

Pritika Bogati is associated with C.M. & Associates, Chartered Accountants, as an ACCA Trainee and has been working with the firm since January 2025. She is an ACCA Finalist at the Professional Level and is currently pursuing BBS alongside her professional studies.

At the firm, she assists in bookkeeping, audit-related assignments, preparation of financial statements, bank-related documentation, business plan preparation, registration support and compliance-related tasks. Her current areas of practical exposure include accounting and auditing, with sector exposure in trading, service, hospitality and investment sectors.

She is developing professional competence in accounting, auditing and compliance-related work through supervised assignments.