Team

Soyuj Khadka is ACCA qualified and is studying BBS at Tribhuvan University. Associated with the firm for more than three years, he serves as Manager and supports the coordination and supervision of audit, accounting, financial reporting and compliance assignments.

His responsibilities include allocating work, guiding engagement teams, monitoring fieldwork, reviewing working papers and financial schedules, coordinating with clients and reporting significant matters to the Proprietor.

He also supports staff training, assignment progress monitoring and the timely completion of professional documentation.

Dikshya Acharya joined C.M. & Associates, Chartered Accountants, in June 2024 as an ACCA Trainee. She is an ACCA Finalist at the Professional Level and is studying BBS at Tribhuvan University.

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 joined C.M. & Associates, Chartered Accountants, in September 2024 as an ACCA Trainee. He is an ACCA student at the Professional Level and is studying BBS at Tribhuvan University.

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.

Rupesh Kumar Mahato is an ACCA Professional-level trainee and is studying BBS at Tribhuvan University.

He handles assigned audit, accounting and compliance engagements under appropriate professional supervision. His work includes planning assigned fieldwork, coordinating with team members and clients, preparing and reviewing working papers, examining financial records, performing reconciliations, preparing financial-statement schedules and following up on pending documents.

He also assists in monitoring assignment progress and communicating material observations to the Manager or Proprietor for review.

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 studying BBS at Tribhuvan University.

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.

Niraj Kumar Singh is an ACCA Professional-level trainee and is studying BBS at Tribhuvan University.

He supports audit, accounting, taxation and financial-reporting assignments through examination of records, vouching and verification, ledger scrutiny, bank and party reconciliations, preparation of audit schedules and organization of working papers.

He also assists in preparing financial statements, reviewing VAT and TDS records, following up on client documents and coordinating smaller assignments under the supervision of senior personnel.

Niva Shah is an ACCA Professional-level trainee and has completed BBS from Tribhuvan University.

She supports audit, accounting, financial-reporting and compliance assignments, including preparation of working papers, account reconciliations, financial-statement schedules and supporting documentation.

Her work also includes reviewing accounting records, organizing tax and statutory documents, assisting with corporate and compliance documentation and coordinating with clients for the collection and clarification of information required for assigned engagements.

Rashmi Tamang is an ACCA Professional-level trainee and is studying BBS at Tribhuvan University. As a junior trainee, she supports audit fieldwork, bookkeeping and compliance documentation under the guidance of senior team members.

Her assignments include vouching and verification, examination of invoices and supporting documents, bank and party reconciliations, preparation of audit schedules, organization of working papers and review support for VAT, TDS and payroll records.

She also assists with client-document follow-up and orderly maintenance of engagement files.

Divya Ojasvi Shrestha joined C.M. & Associates, Chartered Accountants, in January 2026 as an Audit Trainee. She is studying CA Intermediate through the Institute of Chartered Accountants of India (ICAI) and BBS at Tribhuvan University.

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.

Benju Sharma is an ACCA Applied Skills-level trainee and is studying BBS at Tribhuvan University.

As a junior trainee, she supports basic accounting, bookkeeping and audit-documentation work under supervision.

Her assignments include checking vouchers and supporting documents, assisting with ledger posting and account schedules, organizing invoices and statutory records, supporting bank-reconciliation preparation, indexing audit files and following up on routine documents required for accounting and audit assignments.

Aditi Kadel is an ACCA Applied Skills-level trainee and is studying BBS at Tribhuvan University.

As a junior trainee, she assists with basic accounting work, audit-file preparation and verification of supporting documents under supervision.

Her assignments include organizing vouchers and invoices, preparing basic spreadsheet schedules, supporting bank and ledger reconciliations, maintaining document indexes, assisting with confirmation records and compiling information required for audit, accounting and compliance engagements.

Sabina Lamichhane is an ACCA Applied Skills-level trainee and is studying BBS at Tribhuvan University.

As a junior trainee, she supports audit, bookkeeping and routine compliance assignments under the direction of senior team members.

Her work includes voucher verification, basic ledger scrutiny, checking and arranging supporting documents, preparing routine accounting schedules, assisting with payroll, VAT and TDS documentation and compiling orderly working-paper and engagement files for review.