An accountant is a practitioner of accounting or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certified Accountant or Certified Public Accountant, or Registered Public Accountant. Such professionals are granted certain responsibilities by statute, such as the ability to certify an organization's financial statements, and may be held liable for professional misconduct. Non-qualified accountants may be employed by a qualified accountant, or may work independently without statutory privileges and obligations.
Chartered accountants were the first accountants to form a professional accounting body, initially established in Scotland in 1854. The Edinburgh Society of Accountants (1854), the Glasgow Institute of Accountants and Actuaries (1854) and the Aberdeen Society of Accountants (1867) were each granted a royal charter almost from their inception. The title is an internationally recognised professional designation; the certified public accountant designation is generally equivalent to it. Women were able to become chartered accountants only following the Sex Disqualification (Removal) Act 1919 after which, in 1920, Mary Harris Smith was recognised by the Institute of Chartered Accountants in England and Wales and became the first woman chartered accountant in the world.
The South African Institute of Chartered Accountants (SAICA), South Africa’s pre-eminent accountancy body, is widely recognised as one of the world’s leading accounting institutes. The institute provides a wide range of support services to more than 48,000 members and associates who are chartered accountants (CAs(SA)), as well as associate general accountants (AGAs(SA)) and accounting technicians (ATs(SA)).
Institute of Chartered Accountants of India (ICAI) is India's largest professional accounting body under the administrative control of Ministry of Corporate Affairs, Government of India. It was established on 1 July 1949 as a statutory body under the Chartered Accountants Act, 1949 enacted by the Parliament for promotion, development and regulation of the profession of Chartered Accountancy in India.
The Institute of Chartered Accountants of Nigeria (ICAN) is a professional accountancy body in Nigeria. It is one of the two professional accountancy associations with regulatory authority in Nigeria, the other being the Association of National Accountants of Nigeria (ANAN). The relationship between the two organizations has been tense. In 2007 ICAN attempted to have a bill declaring ANAN void.
The Institute of Chartered Accountants of Pakistan is a professional accountancy body in Pakistan. It has over 10,000 members working locally and globally. The institute was established on July 1, 1961 to regulate the profession of accountancy in Pakistan. It is a statutory autonomous body established under the Chartered Accountants Ordinance, 1961. With the significant growth in the profession, the CA Ordinance and By-Laws were revised in 1983.
Thapa (pronunciation:) is a Nepalese surname belonging to the Magar Civilisation of Nepal. They are indigenous people of Nepal. It is also used by the Chhetri community group in Nepal.
The Association of National Accountants of Nigeria (ANAN) is one of the two professional accountancy associations with regulatory authority in Nigeria, the other being the Institute of Chartered Accountants of Nigeria (ICAN). A consultant offering financial services in Nigeria must be a member of either ANAN or ICAN.
Lokman Singh Karki, is the former Chief Commissioner of Commission for Investigation of Abuse of Authority (CIAA) of Nepal. He assumed office in May, 2013. He was sacked from the post on 21 October 2016. In a landmark verdict, the Supreme Court on 8 January 2017 held that Mr. Karki was not qualified for the appointment to the office of the chief of the Commission for Investigation of Abuse of Authority.
The Hyatt Regency Hotel in Kathmandu, Nepal, is an urban five-star resort located near the Boudhanath stupa. The hotel, opened in 2000, is built in the traditional Newar architecture on 37 acres of land. It is operated by Taragaon Regency Hotels, and employs 400 workers. The hotel was built under public-private partnership with 40% public ownership and 60% private. It recorded losses for 22 years, during which the public ownership of the hotel shrunk to 9%, and later began registering record profits. The public land on which the hotel was built was in the process of being privatised at extremely cheap rates. Parliamentary committees began investigating possible financial irregularities by the private partners, including the possibility that Taragaon Regency Hotels deliberately showed losses in order to illegally gain ownership stake on the hotel by decreasing the share prices and buying them back cheaply, while deterring investment from others. The Auditor General's office and the Commission for the Investigation of Abuse of Authority also investigated the activities of Taragaon Regency Hotels. As of 2020, Taragaon Development Committee, the entity representing public interests in the hotel, is attempting to reclaim the land into public ownership.
Bibeksheel Nepali Dal is a political party in Nepal. The name "Bibeksheel" translates to "common sense wisdom".
Tika Bhandari is a Nepalese song composer and singer of Nepali music. He has composed music for over 500 Nepali modern songs and has released a total of 23 music albums. He is best known for composing songs like Goli Sishako, Khusi Ta Kahan, Kina Dukcha Timro Man, Yo Maya Bhanne Chij Gaule, Jo Desh Lai, Ma Sabda Charera, Chanchale Timra, Chiso Chiso Sun Koshi, Hamro Prem ko Katha, Harka Jeet, Chhati Bhitra Dhuk Dhuki, Qatar Gaye Suadi Gaye, Aadha Bato, Barsat ma uni rujhda, Sagarmatha Roi Rahechha(Ram Krishna Dhakal), Gangalal ko Jasto mutu, Timro Man Bata, Ma ta hajur van ko driver, Jhilimili Gaun Gharai Ramailo, Ko Sanga Chaina Afno Simana etc. Most of the Nepalese singers have sung his compositions. He received Nepal Bidhya Bhusan in 2003 for being faculty topper in M.A. in Political Science from Tribhuvan University. He is also the Deputy Director of Radio Nepal. On 19 May 2016, he participated an environmental song by 365 Nepali artists lyrics and music by Nipesh Dhaka, in entitled Melancholy which set a Guinness World Records.
Pyar Jung Thapa was Chief of Army Staff (COAS) of Nepalese Army from 9 September 2002 to 9 September 2006 A.D during the Maoist insurgency. In 2006 A.D, he had discussed with Girija Prasad Koirala about opting out from the position of COAS for Rookmangud Katawal. Later, Rookmangud succeeded Thapa.
The Minister of Finance(or simply, the FinanceMinister, is the head of the Ministry of Finance of the Government of Nepal. One of the senior-most officers in the Federal Cabinet, the finance minister is responsible for the fiscal policy of the government. A key duty of the Finance Minister is to present the annual federal budget in Parliament, detailing the government's plan for taxation and spending in the coming financial year. Through the Budget, the finance minister also outlines allocations to all the ministries and departments. The Minister is assisted by the Minister of State for Finance and the junior Deputy Minister of Finance.
The Chief of the Army Staff (COAS), informally known as Chief Sa'ab, is the commander and highest-ranking officer of the Nepalese Armed Forces.
General elections were held in Nepal on 20 November 2022 to elect the 275 members of the House of Representatives. There were two ballots in the election; one to elect 165 members from single-member constituencies via FPTP, and the other to elect the remaining 110 members from a single nation-wide constituency via party-list proportional representation.
Bishwa Prakash Sharma is a Nepali politician. He is one of the two general secretaries of the Nepali Congress. Sharma is currently serving as member of House of Representatives from Jhapa 1.
The Rastriya Swatantra Party is the fourth largest political party in Nepal. It remained as a junior ally in Prachanda-led government from 26 December 2022 until 5 February 2023. While it called back its members from the current coalition government arrangement, it continues its support to the government since 5 February 2023.
