Team

Professional profile

Soyuj Khadka serves as Manager at C.M. & Associates, Chartered Accountants. He is an ACCA Affiliate and holds a Bachelor of Business Studies (BBS) degree from Tribhuvan University.

With over three years of association with the firm, he has developed extensive practical experience in audit and assurance, accounting, financial reporting, taxation, regulatory compliance and client relationship management. His professional responsibilities encompass managing diverse engagements and ensuring the effective delivery of professional services in accordance with applicable accounting standards, auditing standards and regulatory requirements.

Professional responsibilities

As Manager, Soyuj is responsible for the planning, coordination, supervision and execution of audit, assurance, accounting and compliance engagements. He oversees engagement activities, including preliminary assessments, risk identification, evaluation of internal control systems, review of financial records, examination of supporting documentation, and preparation and review of financial statements and professional reports.

His responsibilities also include reviewing accounting treatments, assessing compliance with applicable financial reporting frameworks, auditing standards and regulatory requirements, and providing technical guidance on accounting, taxation and financial reporting matters.

In addition to his technical responsibilities, he manages engagement teams, allocates assignments, supervises and reviews the work of junior professionals, monitors engagement timelines and ensures adherence to the firm's professional standards and quality management procedures. He maintains effective communication with clients, addresses technical and operational matters, and facilitates the timely delivery of professional services.

Areas of expertise

Audit & Assurance | Financial Reporting | Accounting | Taxation | Regulatory Compliance | Engagement Management | Team Supervision | Client Relationship Management

Professional profile

Dikshya Acharya serves as a Senior Officer at C.M. & Associates, Chartered Accountants. She is an ACCA Professional Level Finalist and is pursuing a Bachelor of Business Studies (BBS) degree at Tribhuvan University.

Since joining the firm in June 2024, she has gained practical experience in audit and assurance, accounting, financial reporting, taxation, regulatory compliance and financial advisory services, including due diligence reviews. Her professional exposure spans a diverse client portfolio comprising educational institutions, investment companies, securities brokers, trading enterprises, service-sector organizations, cooperatives and businesses operating across various other industries.

Professional responsibilities

As Senior Officer, Dikshya is involved in the planning, execution and coordination of audit, assurance, accounting and advisory engagements. Her responsibilities include reviewing financial records, evaluating internal control systems, performing audit procedures, preparing and reviewing audit working papers, examining accounting treatments and assisting in the preparation of financial statements in accordance with applicable financial reporting standards.

She contributes to financial analysis, preparation of financial projections, financial due diligence, transaction advisory and other business advisory assignments. Her work also involves reviewing financial information, assessing compliance requirements, identifying financial and operational risks and preparing supporting reports and documentation for clients.

In addition, she assists with taxation and regulatory compliance assignments, including reviewing statutory records, preparing compliance documentation and coordinating with clients regarding financial reporting and regulatory matters.

In her supervisory capacity, she supports engagement planning, coordinates assigned tasks, guides junior team members, reviews their work and communicates significant findings to senior management. She contributes to maintaining professional standards, engagement documentation quality and the timely completion of assignments.

Areas of expertise

Audit & Assurance | Financial Reporting | Accounting | Taxation | Financial Analysis | Regulatory Compliance | Due Diligence Review | Business Advisory | Engagement Coordination

Industry exposure: Educational Institutions | Investment Companies | Securities Brokers | Trading Enterprises | Service Industries | Cooperatives | Other Diverse Industries

Professional profile

Siroj Dahal serves as an Officer at C.M. & Associates, Chartered Accountants. He is an ACCA Professional Level (Finalist) and is pursuing a Bachelor of Business Studies (BBS) degree at Tribhuvan University.

Since joining the firm in September 2024, he has developed practical experience in audit and assurance, accounting, financial reporting, taxation and regulatory compliance. His professional involvement includes statutory audit assignments, financial statement preparation, tax compliance services and financial projections, providing him with exposure to various aspects of financial management and professional accounting practices.

Professional responsibilities

As Officer, Siroj is involved in the execution and coordination of audit, accounting, taxation and financial reporting engagements. His responsibilities include examining financial records, evaluating accounting transactions, performing substantive audit procedures, reviewing supporting documentation, preparing audit working papers and assisting in the preparation of financial statements in accordance with applicable accounting and financial reporting standards.

He is actively engaged in taxation and statutory compliance assignments, including Value Added Tax (VAT) return preparation and filing, Tax Deduction at Source (TDS) compliance, income tax return preparation and filing, and reviewing compliance with applicable tax laws and regulatory requirements. His responsibilities also include maintaining tax-related documentation, performing tax reconciliations and assisting clients in meeting their statutory reporting and filing obligations.

Siroj also contributes to financial planning and analytical assignments, including the preparation of financial projections, projected financial statements, cash flow forecasts and supporting financial schedules. His involvement extends to reviewing historical financial information, analyzing financial performance and preparing documentation required for financial reporting and business planning purposes.

In addition, he coordinates with clients to obtain financial information, assists in resolving accounting and compliance-related matters, maintains engagement documentation and supports senior professionals in the timely execution of assignments. He also assists junior team members in carrying out assigned accounting, audit and compliance procedures.

Areas of expertise

Audit & Assurance | Accounting | Financial Reporting | VAT Compliance | TDS Compliance | Income Tax Return Preparation & Filing | Financial Projections | Financial Analysis | Regulatory Compliance | Audit Documentation

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.

Professional profile

Pritika Bogati is associated with C.M. & Associates, Chartered Accountants, as an ACCA Trainee. She is an ACCA Professional Level (Finalist) and is pursuing a Bachelor of Business Studies (BBS) degree at Tribhuvan University.

Since joining the firm in January 2025, she has gained practical exposure to audit and assurance, accounting, financial reporting, taxation, regulatory compliance and financial advisory services, including due diligence reviews. Working under the guidance and supervision of senior professionals, she supports engagements involving educational institutions, investment companies, securities brokers, trading enterprises, service-sector organizations, cooperatives and businesses operating across various other industries.

Professional responsibilities

Pritika assists in the execution of audit, assurance, accounting and financial reporting assignments under the supervision of senior engagement team members. Her responsibilities include examining financial records, verifying supporting documentation, performing audit procedures, preparing audit working papers, conducting account reconciliations and assisting in the preparation of financial statements in accordance with applicable accounting and financial reporting standards.

She supports financial analysis, preparation of financial projections, due diligence reviews and other business advisory engagements. Her involvement includes compiling and analyzing financial information, preparing supporting schedules, reviewing financial transactions and assisting in the documentation of engagement findings.

Her responsibilities also extend to taxation and regulatory compliance assignments, including assisting in the preparation of tax-related documentation, reviewing statutory records and supporting compliance reporting requirements.

Working closely with the Senior Officer and other experienced professionals, she assists in coordinating engagement activities, obtaining necessary financial information from clients, maintaining engagement documentation and ensuring the timely completion of assigned tasks. Through her involvement in diverse professional assignments, she continues to strengthen her technical knowledge, analytical capabilities and practical understanding of auditing, financial reporting and advisory services.

Areas of expertise

Audit & Assurance | Accounting | Financial Reporting | Taxation | Financial Analysis | Regulatory Compliance | Due Diligence Support | Business Advisory Support | Audit Documentation

Industry exposure: Educational Institutions | Investment Companies | Securities Brokers | Trading Enterprises | Service Industries | Cooperatives | Other Diverse Industries

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.

Professional profile

Rashmi Tamang is associated with C.M. & Associates, Chartered Accountants, as an ACCA Trainee. She is an ACCA Professional Level (Finalist) and is pursuing a Bachelor of Business Studies (BBS) degree at Tribhuvan University.

Since joining the firm in March 2025, she has gained practical experience in audit and assurance, accounting, financial reporting, taxation, regulatory compliance and corporate services. Her professional involvement encompasses statutory audit engagements, financial statement preparation, income tax compliance, financial projections, corporate documentation and other regulatory assignments across diverse business sectors.

Professional responsibilities

Rashmi is involved in the execution of audit, assurance, accounting, taxation and financial reporting assignments. Her responsibilities include examining financial transactions, reviewing accounting records, performing audit procedures, verifying supporting documentation, preparing audit working papers, conducting financial reconciliations and assisting in the preparation of financial statements in accordance with applicable accounting and financial reporting standards.

She contributes to taxation and statutory compliance engagements, including the preparation and filing of income tax returns, Value Added Tax (VAT) returns, Tax Deduction at Source (TDS) statements and other applicable statutory submissions. Her responsibilities also encompass Skill Promotion Fee compliance, including the preparation of relevant calculations, supporting schedules, returns and documentation in accordance with applicable regulatory requirements.

She is involved in financial planning and analytical assignments, including the preparation of financial projections, projected financial statements, cash flow forecasts and supporting financial schedules for business planning and financing purposes.

Her responsibilities further extend to corporate and regulatory compliance, including the preparation of statutory documentation, maintenance of corporate records, assistance with company registration and amendment procedures, and coordination of regulatory submissions.

In addition, she coordinates with clients to obtain financial and statutory information, assists in resolving accounting and compliance-related matters, maintains engagement documentation and collaborates with engagement teams to ensure the timely completion of assigned professional responsibilities.

Areas of expertise

Audit & Assurance | Accounting | Financial Reporting | Income Tax Compliance & Filing | VAT & TDS Compliance | Skill Promotion Fee Compliance | Financial Projections | Financial Analysis | Corporate Compliance | Regulatory Reporting

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.

Professional profile

Benju Sharma is associated with C.M. & Associates, Chartered Accountants, as an ACCA Trainee. She is an ACCA Professional Level (Finalist) and is pursuing a Bachelor of Business Studies (BBS) degree at Tribhuvan University.

Since joining the firm in March 2026, she has gained practical exposure to audit and assurance, accounting, financial reporting, taxation and regulatory compliance. Working in collaboration with experienced professionals, she contributes to various client engagements involving financial examination, accounting analysis, statutory compliance and financial documentation.

Professional responsibilities

Benju is involved in the execution of audit, assurance, accounting and financial reporting assignments. Her responsibilities include examining financial records, evaluating accounting transactions, performing audit procedures, verifying supporting documentation, preparing audit working papers, conducting account reconciliations and assisting in the preparation of financial statements in accordance with applicable accounting and financial reporting standards.

She contributes to taxation and regulatory compliance assignments, including the preparation and review of Value Added Tax (VAT) and Tax Deduction at Source (TDS) documentation, examination of statutory records, preparation of tax-related schedules and support in meeting applicable statutory reporting and filing requirements.

Her responsibilities also encompass accounting and financial analysis, including reviewing ledger accounts, preparing financial schedules, examining financial transactions and identifying discrepancies requiring further examination.

In addition, she coordinates with clients to obtain necessary financial information, maintains engagement documentation and collaborates with engagement team members to ensure the timely and effective completion of assigned responsibilities.

Areas of expertise

Audit & Assurance | Accounting | Financial Reporting | Taxation | VAT & TDS Compliance | Financial Reconciliation | Regulatory Compliance | Financial Analysis | Audit Documentation

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.