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Speakers at the conference said that recent

corporate frauds has warranted question on


transparency and credibility of accounting and audit
functions in the country. The speakers also said that
it has become imperative for the accounting
professionals to regain confidence and credibility of
stakeholders to serve the public interest through
effective harmonization of financial reporting and
audit practices which inturn, ensure the
implementation of corporate governance.
The conference on Harmonization of Financial
Reporting and Audit Practices: Perspective
Bangladesh was organised by the ICAB at its
auditorium, CA Bhaban on Saturday, 23 February
2013, in the backdrop of global shift towards the
IAS/IFRS and the ISA frontiers, aimed to spread
the true sense of corporate accountability and
reliable transparency of published financial
information.
The speakers in the conference placed suggestions
on how to address market issues through catalyzing
high quality financial reporting and credible audit
practices through technical skills, professional
competencies besides ethics. Anwaruddin
Chowdhury FCA, Council Member & Past President
of ICAB presented the thought provoking Keynote
paper in the seminar.
Dr. SA Samad, Executive Chairman, Board of
Investment (BoI) was the Chief Guest while Md.
Motaher Hussain, Controller General Defence
Finance, Office of the Controler and Auditor
General of Bangladesh (OCAG) graced the occasion
as Special Guest. ICAB President Md. Abdus Salam
FCA, Past Presidents, Honble members and
February 2013
Monthly News Briefing from the Institute of Chartered Accountants of Bangladesh
ICAB
News Bulletin
No. 280
ISSN 1993-5366
International
Federation
of Accountants
IN THIS ISSUE
Conference on
Harmoni zati on of
Fi nanci al Reporti ng and
Audi t practi ces i n
Bangl adesh (Page 1-2)
CA professi onal s coul d
be i nstrumental (Page 3)
Isl ami Bank offi ci al s meet
ICAB Presi dent (Page 3)
Presi dent s Communi cati on
(Page 4-8)
ICAB Team meets
Commerce Mi ni ster (Page 9)
ICAB observes
Internati onal Mother
Language Day (Page 9)
CRC-ICAB observes
Internati onal Mother
Language Day (Page 9)
CA Fi rms requested to
fol l ow the ToR (Page 10)
DRC-ICAB Annual
Pi cni c-2013 (Page 10)
ICAB Presi dent meets
Prothom Al o Edi tor
(Page 11)
ICAB team meets NBR
Chai rman (Page 11)
CSE to work wi th ICAB
(Page 11)
Conference on Harnessi ng
Technol ogy i n Accounti ng
and Audi ti ng (Page 12)
Mahbub j oi ns ICAEW Tutor
Confce i n UK (Page 12)
CA Students Qual i fy i n
Fi nal Exams (Page 13-14)
Resul ts of Professonal Stage
Knowl edge & Appl i cati on
Level (Page 15-17)
Campus News (Page 18)
Commi ttees of ICAB for
2013 (Page 19-23)
Restorati on of i nvestors
confi dence (Page 24)
Nesar recei ves Runner Up
trophy (Page 24)
Syful Isl am Tal ks on
Share Market i n RTV s
Tal k Show (Page 24)
A Team of Arti cl ed
Students Assoc meets
ICAB Presi dent (Page 24)
Chief Guest Dr. SA Samad, Executive Chairman, Board of Investment (BoI) speaking at a conference
organised by the Institute of Chartered Accountants of Bangladesh (ICAB) at CA Bhaban in the city on
Saturday, 23 February 2013. Md. Abdus Salam FCA, President-ICAB, Keynote speaker Anwaruddin
Chowdhury FCA, Members Council & Past President-ICAB, Md. Motaher Hussain, Controller General
Defence Finance, OCAG and Md. Matiul Islam FCA, Chairman, IIDFC were present on the occasion.
Introduction of FRA wont contribute towards
the Harmonization of Financial Reporting
and Audit Practices in Bangladesh
- Speakers at ICAB Members Conference stressed
ICAB News Bulletin No. 280
February 2013
2
distinguished guests were also
present in the conference.
Samad said the recent experience of
the global economic disorder around
the world raises the awareness for us
to think about Bangladesh Economy.
In this situation, we need to think for
the harmonization of International
Financial Reporting and Audit
Practices in Bangladesh more
extensively. The objective of this harmonization is to establish the
need of having such standards which can ensure the transparency in
presentation of financial statements manifesting accountability and
good governance in corporate sectors, he added.
The BoI Executive Chairman further said that these are essential for
all financial assets and liabilities for recognizing, measuring, and
disclosing useful information of financial statements to the
Government, Regulators and Stakeholders. He lauded the role of
ICAB to get these standards by maintaining the process with the
adoption of the ISA/IAS and IFRS. He opined that if ICAB performs
its duty properly in practicing, controlling, monitoring and ensuring
accountability in financial reporting and auditing, there is no need to
form another accounting regulator body in the country. He hoped
that the recommendations of this conference could help to
harmonize the financial reporting and auditing practicing in the
country.
Md. Abdus Salam, President of
ICAB in his welcome address said,
at present, transparent, efficient and
accountable financial statement on
the part of all entities is expected for
the economic growth of the
country. He also said that, it is to be
ensured compliance with the
provisions of all applicable
International Accounting and Auditing Standards and
International Financial Reporting Standards in the preparation and
presentation of the Financial Statements. He further mentioned
that these standards are duly adopted by ICAB as BAS/BFRS and
BSA. He said that harmonization through proper application of
accounting and financial standards will ensure a comparable and
fair presentation of the financial information and help decision
maker in formulating economic policies.
President-ICAB in his speech said that FRA is not only incomplete
in itself, it is also contradictory and cant meet the very purpose of its
formation. He also said that it is
unnecessary and a step pursued
without going into the depth of the
problem.
Md. Motaher Hussain said,
Harmonization of Financial
Reporting and Audit Practices
could nurture the Financial
Reporting Culture of Bangladesh
and show a reliable way on how to
produce transparent information which would ultimately help to take
the appropriate economic decision needed for the country. He said
that, public sector accountants and private sector accountants should
work together and provide mutual cooperation for harmonization of
financial reporting and audit practices in the country.
Md. Matiul Islam FCA, Chairman,
Industrial and Infrastructure
Development Finance Company
(IIDFC) Limited was present in the
Members Conference as Session
Chairman who summarized the
session in a comprehensive manner.
The Keynote speaker of the
conference said harmonization of
financial reporting and audit practices
would enable multinational companies to obtain multiple listings in
stock exchanges of different countries with less additional costs and
regulatory compliance adjustments to their financial statements. He
also said that harmonization of audit practices will enhance the
credibility of the audit opinion and make more acceptable of the
financial report.
The Keynote speaker in his long
deliberation concluded that any
effort to form Financial Regulatory
Council (FRC) and bring financial
Reporting Act (FRA) would
otherwise, increase the cost of doing
business. It will hinder the growth of
business, bring complexity in the
system specially in the area of
foreign investments.
Dr. SA Samad
Executive Chairman,
Board of Investment (BoI)
Md. Abdus Salam FCA
President -ICAB
Md. Motaher Hussain
Controller General
Defence Finance, OCAG
Md. Matiul Islam FCA
Chairman, IIDFC
Anwaruddin Chowdhury FCA
Past President & Council Member
Keynote speaker
ICAB News Bulletin No. 280
3
February 2013
Recent embezzlement of fraudulent activities alarmed us to be
conscious about quality inspection of all the bank branches. The
ICAB professionals will be instrumental to the Bangladesh Banks
(BB) being procedural and evidence based reviewer, in
minimizing the fraudulent activities and to ensure transparency
and higher level of monitoring of the internal control system.
ICAB President Md. Abdus Salam FCA
hoped, while inaugurating training on
IFRS Training for Bangladesh Bank
Officials at CA Bhaban in the city on
Sunday, 10 J anuary 2013. Deputy
Governor, Bangladesh Bank Md. Abul
Quasem was present as the Chief Guest
in the occasion.
Abdus Salam further said, CA firms
also can play a significant role in
auditing covering meticulous functions
of the branches of the banks, adding the
involvement of sufficient number of
Chartered Accountants could scale up
the true understanding of operation,
thereby help towards minimizing
relevant risks and stimulate the
substantial revenue of banks.
As Chief Guest, Deputy Governor said that, Accounting
Professionals are playing major role in uplifting of our economy
and consequently their activity definitely affects the economy. He
further said, accounting language is guided and directed by
concepts, conventions, GAAPs, IASs, IPSASs etc and professional
accountants are the administrator of this language. So being
regulatory body of financial sector, I hope the BB officials will be
benefited through sharing knowledge with the highly trained ICAB
Accounting Professionals.
He also said that the BB is keenly interested to achieve advanced
and pragmatic technical knowledge on accounting especially on
IFRS and believes the training organized by ICAB for BB officials
will meet the requirement banking regulation at large.
A total of 35 Bangladesh Bank Senior Officials participated in the
training organized by the Institute of Chartered Accountants of
Bangladesh (ICAB). Topics ranging from Financial Reporting,
Financial Statements, Accounting Policy, Statement of Cash Flow
and Adaptation of International Financial Reporting Standards,
etc. would be discussed on the 25-day training programme.
ICAB Vice President Gopal Chandra Ghosh FCA, Past Presidents
and Member Council Md. Syful Islam FCA, Md. Humayun Kabir
FCA, distinguished ICAB members and senior BB Officials were
present in the occasion.
Training on IFRS for BB Senior Officials at ICAB begins
CA professionals could be instrumental to
realize the minimization of corporate frauds
Bangladesh Bank Deputy Governor Md. Abul Quasem speaking as Chief Guest at the
inaugural ceremony of a training on IFRS for Bangladesh Bank Officials at CA Bhaban in
the city on Sunday evening, 10 January 2013. ICAB President Md. Abdus Salam FCA, other
distinguished ICAB Members and BB Senior Officials were present on the occasion.
M. Giasuddin Ahmed, Senior Vice
President, Islami Bank Bangladesh Ltd.
seen presenting a bouquet to ICAB
President Md. Abdus Salam FCA on 10
February 2013 at CA Bhaban, Dhaka for
being elected President, ICAB. While,
ICAB Past President Md. Syful Islam FCA
and Senior Deputy Director Mahbub
Ahmed Siddique FCA were present.
Giasuddin Ahmed made a request to ICAB
President for banking with the IBBL and
assure the best services for ICAB.
Islami Bank officials meet ICAB President
ICAB News Bulletin
No. 280
4
February 2013
Dear Fellow Members,
Assalamu Alaikum,
Every year, 21st February is observed
throughout the country to pay respect and
homage to the sacred souls of the martyr's
of Language Movement of 1952. Blood
was shed on this day near Dhaka Medical
College Hospital area to establish Bangla as
the state language of Bangladesh. All
subsequent movements including struggle
for independence owe their origin to the
historic language movement. The Shahid
Minar is the symbol of sacrifice for the
mother tongue.
On 17 November 1999, UNESCO first
proclaimed 21 February as the
International Mother Language Day
which was also formally recognized by the
United Nations General Assembly in its
resolution establishing 2008 as the
International Year of Languages. It was
the recognition of the sacrifice of our
Martyrs for establishing Bangla as the
State Language. Now International Mother
Language Day is observed worldwide on
21 February to promote awareness of
linguistic and cultural diversity and
multilingualism. This year, UNESCO has
chosen the theme of the day as Mother
Tongue Instruction and Inclusive
Education. UNESCO highlights the
importance of Mother Tongue as part of the
right to education and encourages its
Member States to promote instruction and
education in the Mother Tongue.
We respectfully remember the contribution
of language Martyrs and pray to Almighty
Allah (SWT) for the salvation of their
departed soul.
Now, let me update you on some major
activities accomplished and initiatives we
have undertaken during February 2013.
Major Activities in February 2013
Annual Picnic 2013 at Shabah
Garden, Gazipur
Dhaka Regional Committee (DRC) of
ICAB organized its Annual Picnic 2013 on
01 February 2013. It was all fun and
pleasure for all about 1200 Picnickers who
were enthralled by the natural beauty of the
venue Shabah Garden located some 63
km from Dhaka at Gazipur.
It was a great chance to get away from our
busy lives to take interval in the outdoors
among professional friends, family
members and colleagues. Picnickers spent
their time with heart to heart conversations,
small talks, games, sport, cultural activities,
enjoy nature, great food and refreshments. I
extend my warm appreciation to the
members of the Dhaka Regional
Committee for their relentless efforts and
team works to make it a success.
Roundtable Discussion on
Restoration of Investors
Confidence
Chittagong Stock Exchange Ltd. (CSE)
organized a Roundtable Discussion
Meeting on Restoration of Investors
Confidence at its Dhaka Office on 09
February 2013. Under the Chairmanship of
Mr. Al-Maruf Khan FCA, President of
CSE, leaders of different stakeholders
Including myself and Mr. Md. Syful Islam
FCA, IPP-ICAB, Mr. Faruk Ahmed
Siddiqi, former Chairman of Bangladesh
Securities and Exchange Commission, Mr.
Kazi Akramuddin Ahmed, President of
FBCCI, Mr. Nurul Amin, President of
Association of Bankers, Bangladesh, Mr.
Md Fayekuzzaman, Managing Director of
ICB, Mr. Tapan Chowdhury, President of
Bangladesh Association of Publicly Listed
Companies participated in the discussion.
Speakers observed that restoring the
investors' confidence is the main task to
stabilize the stock Market which is passing
through hard times since the price debacle
in 2011. They said policy implementation
and its proper execution, strengthening the
market regulator and ensuring transparency
are the major tools to prop up the market.
Mr. Faruk Ahmed Siddiqi, former
Chairman of Bangladesh Securities and
Exchange Commission (BSEC)
commented that there is a shortage of
skilled manpower in the Regulator,
especially in the process of listing of new
companies.
To take part in the discussion, I added that
there is no Chartered Accountant in the
Regulator to scrutinize the financial
statements of the companies. That's why
companies can take premium on shares
whatever they want and even, there is no
Presidents Communication
February 2013
ICAB News Bulletin No. 280
5
February 2013
committee on the issue in the BSEC. I
urged to BSEC to take appropriate steps for
strengthening the Investors confidence.
Meeting on the Audit Work of
LGSP II
A meeting on the Audit work of LGSP-II
was held on 9 February 2013 at ICAB
Council Hall, CA Bhaban, Dhaka. Under
the Chairmanship of Mr. Muhammad
Farooq FCA, Vice President-ICAB, Team
Leaders and Representatives from the
Auditing and Reviewing CA Firms under
Local Government Support Project (LGSP)
II and Mr. Ajit Kumar Paul FCA, Sr.
Audit Specialist, LGRD participated in the
meeting. Vice President urged CA firms to
improve the quality of Audit and follow the
ToR of the Audit. Meeting decided on some
issues like Uniform Bangla Reporting
Format followed by BSA 800, Quality
control of field works of the audit firms by
ICAB, Working Paper of the LGSP-II
audit, etc.
Training on IFRS and IAS for BB
Officials Inaugurated
Inauguration Ceremony of Training on
IFRS and IAS for Bangladesh Bank
officials was held on 10 February 2013
evening. Mr. Md. Abul Quasem, Deputy
Governor, Bangladesh Bank was present in
the Inaugural Session as the Chief Guest.
Mr. Abul Quasem in his speech opined that
Accounting Professionals are playing
major role in uplifting of our economy and
consequently their activity definitely
affects our economy. He also added that the
Bangladesh Bank is keenly interested to
achieve advanced and pragmatic technical
knowledge on Accounting especially on
IFRS and believes the training organized by
ICAB for BB officials will meet the
requirement of banking regulation at large.
In my Inaugural Speech, I opined that
recent embezzlement of fraudulent
activities alarmed us to be conscious about
quality inspection of all the bank branches.
The ICAB professionals will be
instrumental to the Bangladesh Bank being
procedural and evidence based reviewer, in
minimizing the fraudulent activities and to
ensure transparency and higher level of
monitoring of the internal control system. I
drew attention to the Chief Guest that CA
firms can also play a significant role in
auditing covering meticulous functions of
the branches of the banks, adding the
involvement of sufficient number of
Chartered Accountants could scale up the
true understanding of operation, thereby
help towards minimizing relevant risks and
stimulate the substantial revenue of banks.
ICAB, first time of its kind, are organizing
this training program at ICAB Training
Room (6
th
Floor), CA Bhaban, Dhaka and it
will continue till 28 March 2013. A total of
35 mid level Bangladesh Bank Officials
including J oint Directors, Deputy Directors
and Assistant Directors are participating in
the training and 15 ICAB Trainers are
taking the classes. Topics ranging from
Financial Reporting, Financial Statements,
Accounting Policy, Statement of Cash
Flow and Adaptation of International
Financial Reporting Standards, etc. will be
discussed on the 25-days training
programme.
ICAB Vice Presidents Mr. Muhammad
Farooq FCA and Mr. Gopal Chandra
Ghosh FCA, Past Presidents Mr. Md. Syful
Islam FCA, Mr. Md. Humayun Kabir FCA,
Council Members, fellow members, and
other distinguished ICAB Members and
trainees of Bangladesh Bank were present
on the occasion.
Courtesy Call on Minister for
Commerce, GoB
A 4-Member ICAB team headed by myself
called on Mr. Ghulam Muhammed
Quader MP, Honble Minister for
Commerce, GoB at his office at Bangladesh
Secretariat, Dhaka on 12 February 2013.
During discussion, I briefed the Honble
Minister about ICABs latest
improvements in terms of performance
management, professional education &
training, setting and ensuring the
implementation of accounting & auditing
standards, professional code of conduct and
monitoring the overall quality assurance of
the profession and looked for all sorts of
cooperation from his end. I also briefed that
ICAB welcomes proposed modifications in
the existing Companies Act through the
draft Companies Bill 2012 but we have
strong recommendations to update the said
draft Bill in certain areas specially the
exclusion of formation of the National
Financial Reporting Council. We are
always eager to actively participate in
sharing our opinion regarding the negative
impact of forming the Financial Reporting
Council and modification of the proposed
Companies Bill to the best interest of our
nation. I also added that ICAB is highly
concerned about the recent proposition
regarding the Financial Reporting Act 2010
which is incomplete and contradictory itself
and unnecessary in present economic
context of our country considering the cost
of doing business and conflict with existing
regulatory body. ICAB Council has the
confidence and fervently expects an end to
the enactment of the proposed Financial
Reporting Act and formation of an
additional regulatory body like Financial
Reporting Council.
Honble Minister gave his patient hearing
and opined that formation of any new
regulatory body which may create
contradicts with other regulatory body(s) is
not appropriate. He assured us that he will
follow up this matter.
Other members of the ICAB team were
Member Council and Past Presidents Mr.
Abbas Uddin Khan FCA, Mr. Md. Syful
Islam FCA and Sr. Deputy Director
(Technical)-ICAB Mr. Mahbub Ahmed
Siddique FCA. Mr. Md. Showkat Ali
Waresy, J oint Secretary, Ministry of
Commerce was also present in the meeting.
Meeting with Additional Secretary,
MOC, GoB
A 4-member ICAB team comprising of
myself, Member Council and Past
Presidents Mr. Abbas Uddin Khan FCA,
Mr. Md. Syful Islam FCA and Sr. Deputy
Director (Technical)-ICAB Mr. Mahbub
Ahmed Siddique FCA met with Mr. Kamal
Krishna Bhattacharyya, Additional
Secretary, Ministry of Commerce in his
office on 12 February 2013. During
discussion, I drew attention that as per
latest verdict of Honble High Court, all
Amendments enacted after 1977 have been
illegal. After that verdict, the Bangladesh
Chartered Accountancy (Amendment)
Ordinance 1977 (Ordinance No. LIV of
1977) and Ordinance No.IX of 86 of 1986
ICAB News Bulletin
No. 280
6
February 2013
are also illegal which are urgently needed to protect. We submitted
said Ordinance copy to Mr. Bhattacharyya and sought his urgent
action on this matter. Mr. Bhattacharyya assured us that his
Ministry will do appropriate action on this matter.
Meeting with Articled Students Association Team
An Articled Students Association Team led by its President Mr.
Mashiur Rahman met with me in ICAB Office on 12 February
2013 evening and briefed different student related pending issues
including
- amendment proposal of Articled Students Association under
Article 140 of ICAB Bye-Laws 2004,
- increase ICAB subsidy for CA Hostel to meet the expenses,
- increase number of attempts to create opportunities for more
chances of Knowledge Level and Application Level students,
- consider to allow Advance Stage(integration) and Case study
exam at the same time,
- problems of Articled Students at Mowla Mohammad & Co.,
and Idris Muhammad & Co., Chartered Accountants etc.
I urged student leaders to uphold the image of the profession and
assured them all import pending issues of CA students will be
looked after appropriately from ICAB end.
Courtesy Call on Chairman of NBR
A 5-Member ICAB team headed by myself made a courtesy called
on Mr. Md. Ghulam Hussain, Chairman, National Board of
Revenue (NBR) in his office, Dhaka on 13 February 2013. While
congratulating Chairman-NBR for his new responsibilities, I
briefed the activities of ICAB to him and looked for all sorts of
cooperation for our profession for the greater interest of the
country. Chairman NBR welcomed ICAB team and gave emphasis
for strengthening the cooperation between ICAB and NBR
especially Annual National Budget preparation work, recovery of
Govt. revenue, extension of tax umbrella etc. During discussion, I
also assured that ICAB is very much vigilant to maintain
compliance of all CA firms and disciplinary actions are taking
against all non-compliant CA firms.
After ending meeting with the Chairman- NBR, ICAB team also
met with Mr. Md. Alauddin, Member, Taxes Survey and
Inspection, NBR and discussed about the progress of ongoing
training for Tax Officials by ICAB and strengthening professional
cooperation with NBR.
We invited Mr. Md. Ghulam Hussain and Mr. Md. Alauddin to be
the Chief Guest and Special Guest for an ICAB CPD Seminar on
Transfer Pricing expected to be organized at the 2
nd
week of
March 2013 in ICAB and they kindly accepted our invitation.
Other members of ICAB team were Vice President Mr.
Muhammad Farooq FCA, Past Presidents & Council Members Mr.
Md. Humayun Kabir FCA and Mr. Md. Syful Islam FCA and
Senior Deputy Director (Technical) Mr. Mahbub Ahmed Siddique
FCA.
Meeting with Daily Prothom Alo Editor
I met with Mr. Motiur Rahman, Editor, Daily Prothom Alo in his
office on 16 February 2013 and exchanged views on the fire safety
measures of the CA Bhaban. I appraised the Editor about recent
achievements of ICAB and its ongoing activities for professional
development. I also enquired about the health condition of Mr.
Motiur Rahman as he came under attack by some unidentified
miscreants a few days before and expressed satisfaction to
Almighty Allah (SWT) for his early recovery.
Results of Professional Exam Published
Results of CA Professional Examinations held on
November-December 2013 were published on 17 February 2013. A
total number of 40 candidates qualified in Professional
Examination Level-III (under old syllabus) and 04 candidates
qualified in Advanced Studies (Case Studies) to become Chartered
Accountants. Besides, large number of students also qualified
partly in different level of examinations. Warm congratulations to
all qualified and partly qualified students.
Summary results are given below:
Level Appeared Successful Partly passed
Professional 214 40 54
Examination Level-III
Advanced (Case Study) 10 4 0
Advanced(Integration) 30 8 15
Application 995 35 471
Knowledge 4256 280 1274
We are trying our best to improve the quality of education and I
request the students to give focus more on studies. I hope newly
qualified members are going to take our legacy ahead.
Observance of International Mother Language Day
Like every years, ICAB observed Mohan Antorjatik Matrivasha
Dibash with due solemnity and homage to the Martyrs of the
Language Movement. In the early morning of 21 February, I
inaugurated the ICAB Provat Ferry procession in front CA
Bhaban, Dhaka. Large number of ICAB members including Mr.
Dewan Nurul Islam FCA, Member Council-ICAB and student
leaders of BCACP took part in the procession and placed floral
bouquet at Cental Shaheed Minar in Dhaka.
Members Conference on Harmonization of Financial
Reporting and Audit Practices: Bangladesh Perspective
First Members Conference for 2013 on Harmonization of
Financial Reporting and Audit Practices: Bangladesh
Perspective was held at CA Bhaban, Dhaka on 23 February, 2013,
Organized by ICAB, Dr. S A Samad, Executive Chairman, Board
of Investment (BoI) graced the occasion as the Chief Guest while
Mr. Md. Motaher Hussain, Controller General Defense Finance,
(OCAG) was present as the Special Guest. Mr. Md. Matiul Islam
FCA, Chairman, IIDFC summing up the session as the Session
ICAB News Bulletin No. 280
7
February 2013
Chairman and Mr. Anwaruddin
Chowdhury FCA, Member Council & Past
President ICAB presented the thought
provoking Keynote paper in the seminar.
In my address of welcome, I urged to
ensure compliance with the provisions of
all applicable IAS/IFRS and ISA in the
preparation and presentation of the
Financial Statements. ICAB duly adopted
these standards as BAS/BFRS and BSA.
Harmonization through proper application
of accounting and financial standards will
ensure a comparable and fair presentation
of the financial information and help
decision maker in formulating economic
policies. I drew attention to the gathering
that FRA is not only incomplete in itself,
it is contradictory and cannot meet the
very purpose of its formation. it is
unnecessary and a step pursued without
going into the depth of the problem.
Chief Guest Mr. S A Samad in his speech
said the recent experience of the global
economic disorder around the world raises
the awareness of the recent trend of
Bangladesh Economy. In this situation,
Harmonization of International Financial
Reporting and Audit Practices in
Bangladesh is the significant issue to be
considered more extensively. He also
added that the objective of this
harmonization is to establish the need of
having such standards to ensure the
transparency in presentation of financial
statements to promote accountability and
good governance in corporate sectors.
The BoI Executive Chairman further said
that these are essential for all financial
assets and liabilities for recognizing,
measuring, and disclosing useful
information of financial statements to the
Government, Regulators and Stakeholders.
He also lauded the role of ICAB to get these
standards by maintaining due process with
the adoption of IAS/IFRS and ISA. He also
opined that if ICAB performs its duty
properly in practicing, controlling,
monitoring and ensuring accountability
in financial reporting and auditing, there
is no need to form another accounting
regulator body in the country. He hoped
that the recommendations of this
conference may help to harmonize the
financial reporting and auditing practices in
the country.
Mr. Md. Motahar Hussain said,
Harmonization of Financial Reporting and
Audit Practices could nurture the Financial
Reporting Culture of Bangladesh and show
a reliable way on how to produce
transparent information which would
ultimately help to take the appropriate
economic decision needed for the country.
He also added that both public and private
sector accountants should work together
like handing gloves and provide mutual
cooperation for harmonization of financial
reporting and audit practices in the
country.
Mr. Anwaruddin Chowdhury in his
Keynote speech said that harmonization of
financial reporting and audit practices
would enable multinational companies to
obtain multiple listings in stock exchanges
of different countries with less additional
costs and regulatory compliance
adjustments to their financial statements.
He also said harmonization of audit
practices will enhance the credibility of the
audit opinion and make more acceptable of
the financial report. Mr. Chowdhury in his
long deliberation concluded that any effort
to form Financial Regulatory Council
(FRC) and bring financial Reporting Act
(FRA) will otherwise increase the cost of
doing business. It will hinder the growth of
business bring complexity in the system
specially in the area of foreign direct
investment (FDI).
Mr. Md. Matiul Islam FCA, Chairman,
Industrial and Infrastructure Development
Finance Company (IIDFC) Limited
summing up the session in a comprehensive
manner. Good number of members
attended the seminar and many of them
participated in the floor discussion.
Meeting with President, Chittagong
Stock Exchange
Mr. Mohammad Al Maruf Khan FCA,
President of Chittagong Stock Exchange
(CSE) paid a courtesy call with President
ICAB in ICAB office on 26 February 2013.
I welcomed Mr. Khan and congratulated
him for become the President of CSE for
second consecutive term. We discussed
different professional issues including
Capital Market Development in
Bangladesh.
During discussion, CSE President showed
his keen interest to work together with
ICAB. He added that CSE is interested to
frame and develop a web based customized
software to analyze financial statements of
listed entities and entities interested to be
listed under DSE and CSE. He explained
that listed entities usually publish interim
(quarterly & half yearly) and Annual
Financial Statements and send it to DSE,
CSE, BSEC. These statements are reviewed
by two stock exchanges by their own
resources manually which requires more
time. Sometimes, market players spread
some manipulated information based on
this interim and Annual Financial
Statements which directly hit the market
price of concerned shares. To ensure fare
presentation, transparency and quality of
financial statements of listed entities, CSE
proposed ICAB to work together to frame
and develop a web based software for
analyzing financial statements. This
proposed software will be able to analyze
sales, various variables of financial
statements such as Gross Profit Margin,
Operating Profit, Earning Per Share (EPS)
of the financial performance and positions
which will help to identify authenticated
information presented in the financial
statements.
We welcomed this proposal of CSE
President. Meeting decided that a joint
Working Committee will be formed
comprising of Expert Representatives from
ICAB and CSE along with IT expertise
who will prepare a framework on this
project. A MoU between ICAB and CSE
may be signed in this regard in near future.
I hope that this collaboration will be a great
achievement of countrys two regulatory
bodies to ensure investors confidence in the
capital market.
Mr. Muhammad Farooq FCA, Vice
ICAB News Bulletin
No. 280
8
February 2013
President-ICAB, Mr. Mahbub Ahmed
Siddique FCA, Senior Deputy Director
(Technical)-ICAB and Mr. Md. Nasrat
Hasan, Deputy Secretary-ICAB were
present from ICAB in the meeting. Mr. Md.
Ghulam Faruque, DGM and Mr. Adil
Ahmed, Assistant Manager of CSE were
also present in the meeting.
Members Conference on
Harnessing Technology in CA
Firms Held
ICAB organized a Members Conference
titled Harnessing Technology in CA
Firms on 27 February 2013 at ICAB
Auditorium, CA Bhaban, Dhaka. Mr. Guru
Parasad, Partner, Guru and J ana, Chartered
Accountants, India presented Keynote
Paper while Mr. Anwaruddin Chowdhury
FCA, Member Council & Past
President-ICAB and Director, CAPA
Board conducted the seminar as Session
Chairman.
Mr. Guru Prasad in his presentation
described how to use the new information
technology in CA Firms and projected
some common delivery models for many
business applications like customer
Relation Management (CRM),
Management Information Systems (MIS),
Enterprise Resource Planning (ERP),
Invoicing, Human Resource Management
(HRM), Content Management (CM) and
Service Desk Management. He explained
the need of technology solutions in CA
Firms and Audit offices. He also discussed
some points before using the new
technology in office work so that the
compilation of information could be done
in effective manner which would ensure
transparency in the financial reporting and
auditing.
In my address of welcome, I gave emphasis
that by adopting modern technology, we
not only save time and money in
management control activities, but also
make the auditor report easier to the
management. I also added that failure to use
technology or poor use of technology by
the management causes delay or denial.
This ultimately leads inefficiency and
harbor fraudulence knowingly or
unknowingly. So it is a compulsion that we
harness technology in our doorstep every
affair of accounting and auditing. In the
wake of global financial melted down,
immediate effort should be taken to harness
the technology to ensure our growth.
Mr. Anwarudin Chowdhury in his
concluding remarks opined that the world
has become a global village due to
advancement of information technology
and adaptation of technology would make
the job of CA Firms easy and more
compatible in global perspective. A good
number of members attended the seminar
and many of them participated in the floor
discussion.
Mr. Md. Syful Islam, IPP-ICAB
Participated Live TV Talk Show at
RTV
Mr. Md. Syful Islam FCA, Immediate Past
President-ICAB participated live Talk
Show Program Share Bazar O Apnar
Jiggasha on 27 February 2013 night at
RTV. Topic of the Talk Show was Role of
Institutional Investment to ensure stable
Share Market (Share Bazare
Isthetishilota Dore Raktey Prathisthanik
Biniyog Er Vumika). Under the
presentation of Syed Ashique Rahman, Dr.
Mohammad Helal, Economist and two
other eminent personalities also took part in
the Talk Show. Mr. Syful Islam loudly
expressed the role of Chartered
Accountants to improve development of
Countrys Capital market and ensure
confidence among investors. He also
replied some questions received by
telephone regarding the topic.
Comments of Members on
Presidents Communication -
January 2013 on Action Plan:
(a) Mr. Jyotish Mandal FCA, Finance
Manager of Transcom Beverages Ltd
vide his e-mail of 6 March 2013 sent
following comments:
I am very happy to see your detailed
plan for 2013. Would more happy if
you have some plan on IT activities
for members. You are aware that
recently lot of CAs qualified which is
more than market demand as a result
our young CAs are now struggling to
get a good job in BD. Since supply of
CAs are more than BD market
demand, we shall have a plan for
foreign employment. To arrange
employment outside BD we shall be
strongly IT enabled. If ICAB can
arrange training on SAP (certified
consultant course) for our members
we will be able to get very good job in
abroad. Indian institute arranged this
training for their members at a cost of
Rs. 95,000. Our Institute is requested
to think on my proposal.
(b). Mr. Mahfuz Khalili FCA, Senior
Manager, Business Intelligence and
Data Warehouse, Deloitte
& Touche LLP, Canada vide his
e-mail of 6 March 2013 commented:
This is a very good proposal.
Professional organizations should
continuously provide the members
technical and soft skills necessary to
keep the members employable and
competitive all the time.
(c). Mr. Md. Abu Kawsar ACA opined
vide his e-mail of 7 March 2013:
This is a first rated proposal indeed !
Standing and Other Committee
Meetings
The following meetings of Standing
Committees were held in February, 2013:
Standing Committees
1
st
Meeting for Examination
Committee of Council-ICAB was held
on 17 February, 2013 at 12.00 PM;
3
rd
Meeting for 2013 of the
Council-ICAB was held on 17
February 2013 at 1.30 p.m.
With the best of regards, as always,
Md. Abdus Salam FCA
President-ICAB
ICAB News Bulletin No. 280
9
February 2013
A four-Member ICAB team headed by Md. Abdus Salam FCA,
President-ICAB paid a courtesy call on Ghulam Muhammed
Quader MP, Honble Minister for Commerce, GoB at his office at
Bangladesh Secretariat, Dhaka on 12 February 2013.
During discussion, The ICAB delegation discussed about the
roles that ICAB is playing to improve the accounting and
auditing standards, best practice in financial reporting and
governance, ethical issues, code of conduct in professional
education & training, setting and ensuring the
implementation of accounting & auditing standards
and monitoring the overall quality assurance of the
profession. They sought all out cooperation from
the minister. They also welcomed proposed
modifications in the existing Companies Act 2012.
However, the ICAB team proposed some
recommendations to update the said draft Bill in
certain areas, particular the exclusion of formation
of the National Financial Reporting Council from
the Draft Act.
The team also said the ICAB is concerned about the
recent proposition regarding the Financial Reporting
Act 2010 which is incomplete and contradictory and
unnecessary in present economic context of our
country considering the cost of doing business which
would bring conflict with existing regulatory body. They also
discussed that formation of an additional regulatory body like
Financial Reporting Council, is unnecessary as the ICAB is playing
that roles, already.
Honble Minister patiently heard the opinion and expressed his
assertiveness for not said that forming any new regulatory body
which might create contradiction with other regulatory body(s). He
assured that he would look into the matter.
ICAB Team meets Commerce Minister
A 4-Member ICAB team headed by Md. Abdus Salam FCA, President-ICAB
met Ghulam Muhammed Quader MP, Honble Minister for Commerce, GoB at
his office, Bangladesh Secretariat, Dhaka on 12 February 2013 and
discussed on various professonal issues including proposed FRA 2010.
Other members of the delegation were Member Council and Past Presidents
Abbas Uddin Khan FCA, Md. Syful Islam FCA and Sr. Deputy Director
(Technical)-ICAB Mahbub Ahmed Siddique FCA
Showkat Hossain FCA, Vice President-ICAB along with
other Members of Chittagong Regional Committee
(CRC)-ICAB pictured to pay homage to the martyrs of
Ekushey February by placing floral wreaths at the
Shaheed Minar in the city Chittagong.
The Institute
of Chartered
Accountants
of Bangladesh
(ICAB) team
placed floral
wreaths at
C e n t r a l
S h a h e e d
Minar in
observance of
International
M o t h e r
Language Day and Language Martyr Day on Thursday, 21st Febraury 2013.
'Amar Ekushey' and International Mother Language Day was observed across
the country paying homage to the martyrs of glorious language movement in
1952 and expressed solidarity with thousands of people of all levels who
brought out a mourning procession singing 'Amar Bhaiyer Rakte Rangano
Ekushey February, Ami Ki Bhulite Pari.".
ICAB observes International Mother Language Day
CRC-ICAB observes
International
Mother Language Day
ICAB President, amongst other attended this auspices
program
ICAB News Bulletin
No. 280
10
February 2013
The members, employees of the Institute of Chartered
Accountants of Bangladesh (ICAB) and their spouse and
children passed a joyful and cheerful day at Sabah Garden,
Bagher Bazar, Gazipur on Friday, 1st February 2013 as the
annual picnic of ICAB Dhaka Regional Committee was held
there amid full enthusiasm, cultural bonanza and sports
activities.
It was a day of pleasure and fun for about hundreds of
picnickers. They immensely enjoyed the warmth and beauty of
the nature. The children along with their parents were in great
delight as they participated in the games and sports arranged at
the picnic spot.
Everyone looked absolutely contents and happy while returning
back from the picnic. Every year, ICAB Dhaka Regional
Committee arranges the picnic to keep them away from the
monotonous routine of daily hustle and bustle of city life.
DRC-ICAB Annual Picnic-2013
Md. Abdus Salam FCA, President-ICAB inaugurated
the annual picnic of Dhaka Regional Committee (DRC)
by releasing balloons at Sabah Garden, Gazipur on 01
February 2013
Two meetings on LGSP - II Audit were
held on 9 and 11 February 2013 at CA
Bhaban, Dhaka with the presence of
Team Leaders and Representatives of CA
Firms assigned to auditing and reviewing
of Union Parishads under LGSP - II.
It is mentioned that ICAB signed an
MoU with the Ministry of LGRD in
terms of monitoring the quality of
audit. Accordingly the Institute has
assigned its team to work for the
improvement of the quality of audit
under LGSP-II. The meeting
emphasized for appointment of one
dedicated CA Professional for this
assignment as per the terms of MoU.
The institute currently has four CAs
who are working on various issues
including the quality control of the
firms as well as the quality of the
LGSP-II Audit. However, appointment
of a dedicated CA Professional is under
active consideration of the Institute.
Mohammad Farooq FCA, Vice President
and Council Member of the Institute
chaired the meeting. Council member
Masih Malik Choudhury FCA joined the
meeting. Iftekhar Hossain FCA, Kazi
Mostafa Alam FCA and Enamul Haque
Choudhury FCA from the reviewer firms
and Abul Kashem FCA, J C Biswas FCA
from the auditing CA Firms were present
in the meeting. Ajit Kumar Paul FCA, Sr.
Audit Specialist, LGRD also joined the
meeting and gave his valuable
suggestions in various aspects of LGSP -
II audit.
Mr. Farooq urged to work vigorously for
the improvement of the quality of audit
and requested the CA Firms to follow the
requirements of the ToR. The meeting
discussed on the uniform Bengali
reporting format and three sets of Bengali
reporting formats from A. Hoque & Co.,
Rahman Kashem & Co. and Saha
Mazumder & Co. which were provided
and given to the Reviewer CA Firms S. F
Ahmed & Co. and Rahman Mostafa
Alam & Co. for finalizing the uniform set
of reporting format by 11 Feb 2013. It
was also decided that the audit report is to
be as per the translation of the latest BSA
800.
LGSP meeting held
CA Firms requested to follow the ToR
Muhammad Farooq FCA, Vice President-ICAB presiding over LGSP meeting held at CA
Bhaban, on 9 February 2013.
ICAB News Bulletin No. 280
11
February 2013
CSE to work with ICAB for
development of IT based
capital market
Mr. Mohammad Al Maruf Khan FCA, President
of Chittagong Stock Exchange (CSE) paid a
courtesy call on Md. Abdus Salam FCA,
President ICAB at CA Bhaban on 26
February 2013. They discussed different
professional issues including Capital Market
Development in the country.
CSE President expressed his keen interest to
work with ICAB for framing and developing a
web based customized software to analyze
financial statements of listed entities and
entities interested to be listed under DSE and
CSE.
He explained that the listed entities usually
publish their interim (quarterly & half yearly) and
Annual Financial Statements and send it to DSE
CSE, BSEC respectively. These statements are
reviewed by two stock exchanges by their own
resources manually which is time consuming.
Sometimes, market players manipulate
information based on the interim and Annual
Financial Statements influencing the market price
of concerned shares.
The proposed software will be able to analyze
sales, various variables of financial statements
such as Gross Profit Margin, Operating Profit,
Earning Per Share (EPS) of the financial
performance and positions in a few minutes
which would help to identify authenticated
information presented in the financial
statements.
ICAB President welcomed the proposal of CSE
President. They decided that they would form a
joint Working Committee comprising of Expert
Representatives from ICAB and CSE along with
IT expertise to prepare a framework on this
project. A MoU between ICAB and CSE might
be signed in this regard in coming days.
Muhammad Farooq FCA, Vice President-ICAB,
Mahbub Ahmed Siddique FCA, Senior Deputy
Director (Technical)-ICAB, Md. Ghulam
Faruque, DGM and Adil Ahmed, Assistant
Manager from CSE were also present in the
meeting.
ICAB President meets Prothom Alo Editor
ICAB President Md.
Abdus Salam FCA met
the Daily Prothom Alo
Editor Motiur Rahman
at latters office on 16
February 2013.
President- ICAB
inquired about his health
condition as he met an
unfortunate incident few
days ago. Abdus Salam also exchanged views with the Editor on the fire safety
measures of the CA Bhaban. He appraised the Editor on ICABs recent
achievements and work for the country, beside its activities for professional
development. The Editor expressed his gratitude to ICAB President for paying
visit to him.
The team comprising of ICAB
President, Vice President Muhammad
Farooq FCA, Past Presidents &
Member Council Md. Humayun Kabir
FCA, Md. Syful Islam FCA and
Senior Deputy Director (Technical)
Mahbub Ahmed Siddique FCA met
Ghulam Hussain NBR Chairman at
latters office on 13 February 2013.
Md. Abdus Salam FCA, President-
ICAB briefed the activities of ICAB to
Ghulam Hussain, newly appointed
Chairman, National Board of Revenue
(NBR). Abdus Salam congratulated
Hussain for his new assignment.
President sought his cooperation for
the development of CA profession.
The Chairman-NBR assured of all out
help for strengthening cooperation
between ICAB and NBR especially
during preparation of the National
Budget, recovery of Government
revenues, extension of tax net etc.
During the discussion, the
President-ICAB assured that ICAB
would remain vigilant to maintain
compliance of all CA firms and take
disciplinary actions against all
non-compliant firms, once proved.
After the meeting, the team also met
Md. Alauddin, Member Taxes
Survey and Inspection, NBR and
discussed about the progress of
ongoing training for Tax Officials by
ICAB and other related issues for
strengthening professional
cooperation with NBR.
President invited Md. Ghulam
Hussain and Md. Alauddin to be the
Chief Guest and Special Guest
respectively to an ICAB CPD Seminar
on Transfer pricing expected to be
held sometimes in March 2013 at
ICAB, CA Bhaban.
ICAB team meets NBR new Chairman
The Institute of Chartered Accountants of
Bangladesh (ICAB) organized its members
conference on Harnessing Technology in CA Firms on
Wednesday, 27 February 2013 at CA Bhaban in the
city. Guru Parasad M, Partner, Guru and J ana,
Chartered Accountants, India presented Key-note
paper on the conference while Anwaruddin
Chowdhury FCA, Past President & Council Member,
ICAB and Member, CAPA Board conduct the
conference as Session Chairman.
Guru, the Key-note speaker stressed the need of
Technology solutions in CA Firms and Audit offices.
He said that we should
structure our organization
effectively and indulge
economy at work keeping
mind about profitability of the
organization. In the conference, Parasad
reminded some points before using the
new technology in office work, so that
the compilation of information could be
done to ensure transparency in the
financial reporting and auditing. The Key-note speaker elaborated
on the implementation new information technology in CA Firms. In
his long deliberation, he tried to project some common delivery
models for many business applications like Customer Relationship
Management (CRM), Management Information Systems (MIS),
Enterprise Resource Planning (ERP), Invoicing, Human Resource
Management (HRM), Content Management (CM) and Service
Desk Management.
The Key-note speaker suggested that, as the adoption of new
information technology is expensive, the smaller firms should
consolidate with bigger firms to form network among themselves,
which are essential for doing day to day work of CA firm in the
competitive global business and these would otherwise, reduce the
cost of doing business.He said that it might not always be feasible to
adopt technology as the organization would not always be ready with
the resources or skilled staff. He also added that compliance with
changing modern technology should be an auditing goal at the end of
everything.
Md Abdus Salam FCA,
President-ICAB in his welcome
address said that by adapting with the
modern technology, we not only save
time and money in management control
activities, but also make the auditor
report easier to the management. He also
said that failure to use technology or
poor use of technology by the
management causes delay or denial
towards the demand of the stakeholders
rights. This ultimately leads inefficiency and harbour fraudulence
knowingly or unknowingly. So it is a compulsion that we harness
technology in our doorstep every affair of accounting and auditing.
He further said that in the wake of global financial melted down;
immediate effort should be taken to harness the technology to
continue and contain our growth.
Session Chairman, Anwarudin Chowdhury FCA summarised
the session with his own version of thought provoking remarks
blended with his experience and wisdom
and said that the world has become a
global village due to the advancement of
information technology, if we do not
utilise the technology, we shall fall
behind. Adaptation with the technology
would make the job of CA Firms easy
and more compatible in global
perspective and time has come for us to
acknowledge that and act accordingly,
he reminded at the end.
ICAB News Bulletin
No. 280
12
February 2013
Harnessing Technology in Accounting and Auditing
is Compulsion not a Choice - Conference at ICAB observes
Md. Abdus Salam FCA, President-ICAB speaking at the conference on
Harnessing Technology in CA Firms organised by ICAB at CA Bhaban in the
city on Wednesday, 27 February 2013. Guru Parasad M, Partner, Guru and
Jana, Chartered Accountants, India presented Key-note paper and
Anwaruddin Chowdhury FCA moderated the conference.
Mahbub Ahmed Siddique FCA joins
ICAEW Tutor Conference in UK
Mahbub Ahmed Siddique FCA, Senior Deputy Director
(Technical)-ICAB attended ICAEW Annual Tutor Conference
on 01 February 2013 at Chartered Accountant Hall, Moorgate
place, London, UK.
As per schedule, Siddique attended ISA implementation
Group meeting and other meetings/sessions of ICAEW in
London. He also joined ISA implementation meeting at
Bakertilly Office, Farringdon, UK ICAB. After being ICAEW
Learning Partner and ACA Tuition Provider for the first time,
if sent her representative to ICAEW Annual Tutor Conference
in response to the invitation from the ICAEW.
This Conference was a rare opportunity to meet ICAEW
Examiners and to see how the ICAEW Advanced Stage papers
are marked.
Earlier, he left for London on 26 J anuary 2013 to join the
ICAEW Tutor Conference.
Guru Parasad M
Paper Presenter
Md Abdus Salam FCA
President-ICAB
Anwarudin Chowdhury FCA
Past President & Council Member
Session Chairman
ICAB News Bulletin No. 280
13
February 2013
A Good Number of CA Students Qualify in Final Exams
The November-December 2012 ICAB Professional Examinations
saw a good number of students qualifying their final exams. As
many as 44 students passed in their Final Examinations and
qualified to be eligible for the membership of ICAB. Results of
these examinations were published recently. The members of the
Editorial Board-ICAB congratulated the successful candidates
and wished them all success in their future endeavours.
It is noteworthy that in the new syllabus, 04 (four)
candidates namely Sujan Kumar Saha, Tamara Hussain,
Sarker Nahidul Islam & Sabiha Yeasmin have passed
Advanced Stage (Case Studies) successfully. ICAB
Management & Editorial Board congratulated them for their
achievement.
Sujan Kumar Saha Tamara Hussain Sarker Nahidul Islam Sabiha Yeasmin
Shaju Barua Trishit Chowdhury Rubiya Akter Md. Ariful Islam Md. Kamal Hossain
Joydeb Dutta Abu Nasser Maniruzzaman Sardar Md. Shahazul Islam Md. Enamul Hasan
Badal Kumar Nath Shabbir Juzer Md. Moazzem Hossain Faiz Ahmed Mohammad Mohasin Khan
ICAB News Bulletin
No. 280
14
February 2013
Nishi Kanti Dey Manik Majumder
Mohammad Shakawat
Hossain Bhuyan
Anup Kumar Sarker
Muhammed Omar
Faruk Ripon
Dipankar Chandra Ghosh Mohammad Shah Alam Uttam Kumar Nandy Baidda Nath Saha Pijush Kumar Chakroborty
Md. Amran Hossan Sujoy Kumar Biswas Mezanoor Rahman Mohammed Abdul Alim Sukanta Bhattacharjee
Md. Akizur Rahman Md. Ahsan Ullah Farjana Yeasmin Pinto Kumar Saha S. M. Tauhidul Islam
Mesbah Uddin Mithun Chandra Pal Md. Abdus Satter Sarkar Sultan Moheuddin Mahamudunnabi
ICAB News Bulletin No. 280
15
February 2013
Professional Stage-Knowledge Level
SL No. Reg No. Name of Candidates Roll No.
1 16289 Ahmed Reza Rafey 333
2 10400 Md. Ershad Hossain Chowdhury 363
3 10455 S M Mostafijur Rahman 371
4 15377 Mohammad Istiak Uddin 429
5 18947 Mohammad Shah Aziz 447
6 19196 Md Rashid Minhaz 459
7 11174 Zonaid Hossen Talukder 516
8 5713 Mahbubur Rashid 534
9 9722 Nusrat J ahan 639
10 17940 Md. Rafiqul Khayr 645
11 13008 Md Fokhro Uddin 646
12 5866 Md. Mashiur Rahman Khan 649
13 19079 Piblo Barua 654
14 18860 Md Abdullah J alal Uddin 656
15 17446 Minhazul Hoque 664
16 19095 Thauhidul Alam 671
17 16752 Austin Rozario 672
18 7281 Nipur Chowdhury 674
19 16565 Ahmed Talha Mobashsher 677
20 14536 Zahibul Huq Chowdhury 679
21 14584 Mohammed Nazim Uddin 690
22 15750 Sagar Barua 705
23 9264 Sonjoy Prasad Mallick 707
24 15011 Subarna Anwar 711
25 20370 Md. Afzal Hossain 784
26 20388 Golam Sadak Khondakar 809
27 20387 Md Arif Hossain 812
28 20374 Md Mustaq Ahmed 891
29 18627 Mohammad Abu Sayam 1154
30 10916 Mahbub Ullah 1212
31 9579 Mohammad Zahirul Haque 1225
32 11452 Md. Abdur Rouf 1226
33 10211 Mohammad Azizul Hoque 1227
34 13641 Mohammad Rahad Husain 1234
35 8669 K.M. Mohiuddin Ahmed 1242
36 12695 Md. Anowar Hossain 1253
37 12141 Md. Shahadat Hossain 1255
38 12167 Pranjit Paul 1277
39 11525 Muhammad Mahfuzur Rahman 1281
40 10702 Shyamal Krishna Mazumder 1284
41 11038 Mohammad Nazmul Islam Mullah 1339
42 6654 Hari Kishore Datta 1340
43 19709 Mohammad J onayed Khan Chowdhury 1342
44 18617 Md. Faisal Ahmed 1343
45 12781 Chandana Modok 1345
46 9647 Shyamol Roy 1347
47 18888 Hannan Molla 1349
SL No. Reg No. Name of Candidates Roll No.
48 6060 Mohammad. Golam Murtuza 1352
49 3305 Md Hamidul Islam 1353
50 13307 Rumen Chandra Das 1354
51 11341 Mazid Ahmed 1355
52 13391 Md. Mostofa Kamal 1361
53 16151 Shoeb Ahmed 1362
54 4257 Gazi Md. J ahangir Hossain 1363
55 9990 Mohammad J abed Ullah 1374
56 10069 H. M. Saroyar 1375
57 9992 Md. Abdullah Faruque 1378
58 12301 Pinaki Basak 1408
59 6231 Md. Asaduzzaman Khan 1455
60 8276 ABM Mostofa Tamal 1458
61 13502 Md. Sarwar-e-Alam 1465
62 9222 Mohammed J asim Uddin 1468
63 18163 Zahir Ahamed 1473
64 19586 Saleh Ahmmed 1474
65 5042 C.A.H.M. Enayet Ullah 1476
66 17880 Nasrina Islam Sabia 1493
67 18976 Mohammad Ebadul Islam 1515
68 17115 Wahida Sharmin 1525
69 16776 Nurun Nahar Kanta 1541
70 12737 Md. Kamruzzaman 1543
71 16436 Md Ashaduzzaman Bhuiyan 1546
72 19139 J annat Ara 1547
73 14896 Lavlu Chandra Roy 1550
74 19307 Budrun Nahar 1557
75 19044 Md. Fazlay Elahi 1562
76 18235 Gauranga Saha 1566
77 19693 Moinul Islam 1602
78 19688 Sirajam Munira Binte Yusuf 1638
79 6489 Md. Nazmul Arefin 1743
80 16443 Koushik Saha 1797
81 19183 Sagar Chandra Biswas 1984
82 17290 Sunjida J ahan Pushan 2339
83 13349 Shahinur Rahman 2374
84 3604 Md. Rabiul Alam 2405
85 17151 Muhammad Mustafa Munim 2444
86 17892 Faseeha Islam 2465
87 19570 Bhola Nath kundu 2466
88 19540 Md Rezaul Islam 2473
89 13895 Md Rezaul Amin Bhuiyan 2474
90 16795 Owal Emamul Islam 2495
91 9914 Md Ruhul Amin 2532
92 19823 Shahriar Ahsan Ahmmed 2536
93 19524 Golam Morshed 2786
94 19723 Pinkon Saha 2886
95 19534 Sharmin Sultana 3008
96 19012 Barisha Rabbe 3228
97 19619 Ehsanul Muneem 3535
In pursuance of Section 123 of the Bangladesh Chartered Accountants Bye-law 2004, the Council of the Institute of Chartered
Accountants of Bangladesh (ICAB) declared the following results of the Professional Stage (Knowledge Level) and Professional Stage
(Application Level) exams of the Institute held in November-December 2012.
Results of Professonal Stage Knowledge & Application Level Exams Published
ICAB News Bulletin
No. 280
16
February 2013
SL No. Reg No. Name of Candidates Roll No.
98 18440 H M Sarwar Maruf 3543
99 13648 Ahmmad Mahbub Karim 3601
100 10822 Mohammad Mahamudul Haque 3602
101 17927 Md. Mahbubur Rahman 3603
102 14001 Md. Khan Sabbir Enam 3604
103 19246 Md Arifur Rahman 3612
104 10129 Suman Saha 3617
105 13653 Abu Hayet Mohammad Kamal 3623
106 11775 Md. Tarequl Kabir 3626
107 19169 Ankhi Akter 3630
108 9998 Md Kamal Uddin 3652
109 9218 Muhammad Mahfuzur Rahman 3656
110 17803 Md Delwar Hossain 3668
111 19153 Md. Nizam Uddin 3672
112 3940 Md. J oynal Abedin 3678
113 11938 H M Masud Hasan 3688
114 3327 Md. Mozammel Hossain Khan 3692
115 13073 Utpal Chandra Paul 3694
116 19722 Afsana Akhter Chisti 3700
117 16826 Taslima Akter Khanam 3740
118 18048 Md. Abu Osman Shuvo 3753
119 19835 Syed Mehedi Hasan 3754
120 14416 Tirtha Sarathi Ghosh 3756
121 16267 Md Zakaria Ibney Mostafa 3757
122 10301 Anower Ul Azim 3758
123 10890 Md Azizur Rahman 3759
124 19243 Md Sazzadul Islam Molla 3761
125 10163 Khabir Uddin 3767
126 5351 Muhammad Hafijur Rahman 3775
127 18819 Sajib Kumar Das 3776
128 16124 Md Ferdous Habib Khan 3784
129 18427 Md. J akim Hossain 3785
130 11840 Mohammad Shahidullah 3792
131 15742 Md Atiqur Rahman 3804
132 16508 Dhananjoy Saha 3806
133 16449 Suman Chandra Das 3807
134 18049 Asaduzzaman Biswas 3813
135 5336 Shamiur Rahaman 3816
136 12220 Md. Abdul Matin 3827
137 17942 Md. Kamal Hossain 3832
138 11920 Md Atawur Rahman 3837
139 19177 Md. Manjur Murshid Khondaker 3838
140 17610 Papiya Khatun 3840
141 17994 Souman Roy 3841
142 15142 Mohammad J ahirul Islam 3845
143 17888 Kazi Nasib Ahmed 3851
144 15224 Muhammad Masud Rana 3866
145 14266 Abdullah Al Mamun 3874
146 11570 Safiqul Islam 3877
147 19207 Md. Sabur Hossain 3878
148 18669 Md. Ashraful Alam 3894
149 17982 Md. Rasel Ahmed 3896
150 15351 Kuddus Ali 4001
151 14601 Muhammad Robiul Islam 4002
152 17910 Asif Reza Khan 4143
SL No. Reg No. Name of Candidates Roll No.
153 12346 Liton Chandra Bishwas 4155
154 12118 Md Kamal Uddin Bhuiyan 4164
155 11091 Mohammad Manik Sarkar 4248
156 18308 Mohammad Ahshan Habib 4261
157 6445 Mohammad Shanewyaz Munshe 4262
158 10011 Mahmud Kaiser 4288
159 13611 Helen Kujur 4290
160 12977 Md Mohasin 4355
161 18862 Nupur Majumdar 4375
162 12310 Poly Begum 4380
163 13364 Md Sabbir Ahmed 4392
164 17657 Sahela J ahan Rinti 4400
165 6589 Mohammad Shazzad Hossain 4407
166 17165 Md Abu Salek Mahmud 4434
167 18046 Muhammad Al Mamun 4436
168 18273 Md. Naimul Islam 4479
169 17090 Md. Awlad Hossain 4501
170 7698 Md Anishur Rahman 4502
171 15711 Md Kawsar Ahmed Mozumdar 4506
172 17692 Sheikh Salah Uddin 4507
173 17761 Md Rezaul Karim 4508
174 11434 Md Ashequl Islam 4511
175 18272 Shahriar Rahman Rafi 4512
176 14312 Kazi Al Amin 4514
177 12491 Md Ahsan Kabir Khan 4517
178 18310 Delowar Hossain 4522
179 12876 Subir Kumar Shaha 4523
180 12443 Md. Abdul J alil 4525
181 14155 Syed Sadek Hussain 4527
182 2723 Kazi Sharif 4528
183 10784 Latifa Yesmin 4530
184 13612 Kazi J ulfikar Hasan Razib 4532
185 11364 Md Mijanur Rahman 4533
186 14292 Samir Saha 4539
187 13844 Kaiser Md. Al-Masud 4548
188 12744 Abdul Gaffar 4558
189 18804 Nadia Hossain 4560
190 19148 Dipanjan Das 4561
191 17539 Md. Shariul Islam 4565
192 17704 Kazi Obydul Huq 4567
193 17681 Md Rafiqul Islam 4568
194 8491 Mohammad Zahidul Hassan 4571
195 11062 Mohammad Habibul Huq 4592
196 15820 Md Shamsuzzaman 4599
197 7983 Ms. Shukla Roy 4600
198 11315 Abu Sayed Md Riton Rouf 4602
199 18955 Muhammad Atiqur Rahman 4605
200 17844 A.K.M Ariful Huq 4607
201 4025 Md Yeakub Ali Chowdhury 4612
202 11915 Md. Arfan Uddin 4616
203 9675 Md. Maruf Hossain 4618
204 17949 Fazle Elahi Khan 4632
205 18678 Md. Tifur Rahman Chowdhury 4633
206 13322 Muhammad Ashraf Siddique 4634
207 16109 Md Aminul Islam 4635
ICAB News Bulletin No. 280
17
February 2013
SL No. Reg No. Name of Candidates Roll No.
208 16836 Abu Nawem Md Aminul Ahasan 4636
209 14544 Md. Asaduzzaman 4644
210 9232 Md. Shofiul Anam 4648
211 13868 Md. Aminul Islam 4653
212 14650 Md Abu Taleb Sarkar 4655
213 19841 Mohammad Abul Hashem Sohag 4657
214 16987 Sreepada Halder 4659
215 10719 Mridul Kumar Mazumder 4662
216 7065 Md Mujammel Hossain 4671
217 17857 Asia Akter 4680
218 18653 Kamal Hossain 4682
219 13594 Maruf Hossain 4687
220 15165 Md Imran Hossain 4688
221 12136 Ashraful Alam 4689
222 19499 H N Ashiqur Rahman 4691
223 12550 Farid Ahamed 4692
224 15516 Anwar Hossain 4694
225 10868 Mohammad Ziaul Islam 4698
226 19504 Sharmeen J annath 4700
227 16880 Seema Akhter 4750
228 18801 A.R.M Shafiul Sayeed 4753
229 17960 Md. Mainul Islam 4781
230 15606 Md Afsar J ahan 4787
231 15555 Md Mehedi Hasan 4788
232 17899 Syed Al Imran 4792
233 19494 Anwar Hossain 4804
234 15985 Pranay Kumar Mondal 4805
235 16154 Md Shamimur Rohman 4807
236 7333 Bhuiyan Wahid Md. Salim 4834
237 18714 Moheuddin 4836
238 14821 Md Ashraful Alam 4838
239 9098 Iqbal Hossain 4842
240 7290 Md. Shahadat Hossain Miah 4843
241 12468 Kazi Md Mofassarul Islam 4844
242 6642 Khondoker Moshiur Rahman 4845
243 8357 Mohammed Najmul Hossain 4848
244 16529 Mahmudul Hasan 4849
245 15492 Hasan Hafizur Rahaman 4852
246 18740 Md. Shamim Al- Mamun 4853
247 9902 Mohammad Shahjahan Bhuiyan 4854
248 11211 Mohammed Altaf Hossain Molla 4856
249 15586 Syeda Nasera Latif 4860
250 17784 Shafayet Hossain Molla 4861
251 17349 Basudev Roy 4864
252 15669 Khondoker Shamrita Tabassum 4870
253 16176 Uttam Kumar Basak 4872
254 7950 Mohammed Ashraful Anowar 4873
255 13765 Md Masudur Rahman 4874
256 18041 Md Osman Ghani 4875
257 15106 ATM Habibullah Chowdhury 4876
258 10476 Mohammad Abdus Sattar 4878
259 12775 Mohammed Mohshin 4886
260 15906 Md Saiful Islam 4897
261 19252 Md Nayan Mia 4909
262 18171 Md. Nure Alam Siddiki 4935
263 15187 Md Monirul Islam 4953
SL No. Reg No. Name of Candidates Roll No.
264 18538 Suman Chandra Deb 4961
265 14082 Sojan Debnath 4963
266 16703 Md Ruhul Amin 4964
267 19308 Tahrina Tanjeem 4970
268 11145 Mohammad Nasir Uddin Molla 4971
269 19150 Md. Ashraful Islam 4973
270 14400 Md. Sadiqur Rahman 4979
271 12804 Dipu Roy 4980
272 18414 Md. Kamruzzaman 4984
273 11037 Imran Alam Siddique Rubel 4986
274 16720 Meghnath Singha 4987
275 17322 Md Kabir Uddin 4992
276 19028 Rajib Kanti Bhowmik 4993
277 17332 Md Arafat Hossain 4994
278 15789 Ramen Roy 4996
279 8500 Mohammad Moklasur Rahman 4999
280 19673 Shibbir Ahamed 5005
Professional Stage-Application Level
SL No. Reg No. Name of Candidates Roll No.
1 17465 Md Kamrul Hasan Siddiqui 6094
2 19306 Sharmin Sultana 6185
3 17602 Sumit Sazed 6404
4 18184 Mohammad Sirajus Salekin 6507
5 17606 Mohammad Nurul Alam 6599
6 18452 Md. Saiful Islam 6615
7 14761 Manik Paul 6689
8 18178 Mehzabeen Ahmed Naveen 6820
9 17389 Mohiuddin Khalid 6846
10 17549 Mohammad Nur-ul- Ahad 6852
11 19036 Md. Fuad Hasan 6872
12 18880 Kazi Munmun Ahmed 6880
13 17305 Muhammad Sami Ul Hoque 6902
14 18352 Md. Mahbubur Rahman 6903
15 19305 Fahmida Khan 6910
16 18307 Afzal Ahmed 6912
17 18353 Md. Muktar Alam 6923
18 17598 Ahamed Ashraf Sharif 6924
19 15879 Mohan Adhikari 6961
20 17192 Mohammad Shafikul Islam 6972
21 17461 Taniya Fardus 7000
22 17619 Faisal Mahmud Sajeeb 7012
23 16532 Abu Kamal Mohammod Pasha 7013
24 16435 Salma Akter 7017
25 18494 Avra Adhikary 7018
26 16901 Shah J alal Chowdhury 7019
27 16042 Rubaiyath Ara 7020
28 19145 Md. Bani Amin 7032
29 16999 Asaduzzaman Sikder 7037
30 13177 Mohammad Monzurul Ahsan 7038
31 18487 S.M. Mudrahir Rahaman 7041
32 16713 Md Emdadul Haque 7042
33 18989 Mohammad Abu Hanif Meah 7047
34 17636 Md. Mustafizur Rahman 7053
35 15188 Md Abdul Motin 7059
ICAB News Bulletin
No. 280
18
February 2013
Resource Persons: ICAB Academic Campus (Session: Dec '12-Feb '13)
C A M P U S N E W S
Name of Resource Persons
(Sections-I-V of PS-KL-7th Batch)
Name of Teachers
Tofayel Ahmed FCA
Akram Uddin Ahmed FCA
Kamruzzaman FCA
Kutub Uddin Ahmad FCA
Nirmol Chandra Sarker FCA
Anup Kumar Mukherjee ACA
Mahbub Alam ACA
Uttam Kumar Saha ACA
Muhammed Forkan Uddin FCA
Rakesh Saha FCA
Md Amirul Islam FCA
Abdullah-Al-Mahmud FCA, FCMA,FCS
Md Raghib Ahsan FCA
Gopal Chandra Ghosh FCA, FCMA
Muhammed Moshiur Rahman FCA
Shaheduzzaman Chowdhury FCA
Shahriar Istiaq Halim ACA
Mohammad Showket Akber FCA
Masud Khan FCA(India)
Mahmudul Hasan Khusru FCA
Md Mohiuddin Ahmed ACA
Md Din Islam Miah FCA
Mohammed Ariful Hoque ACA
Mohammed Sabir Ahmed FCA
Mohammed Zakaria FCA
Mohammad Redwanur Rahman FCA
Mohammad Shahidul Islam ACA
Masud Parvez FCA
Mohammad Salahuddin Chowdhury ACA
Shankar Chandra Karmaker FCA
Muraheb Malik Chowdhury ACA (UK)
Ranjan Kumar Bhowmik FCMA
Snehasish Barua FCA
Imtiaz Lutful Baset FCA, FCMA
Dr ASM Hossain Tayiab FCA
Md Mashudur Rahman FCA, FCMA
Md Fokrul Islam FCA
Shib Pada Dey ACA
Shekhar Kumar Halder ACA
Mustaq Ahammed FCA
Faker Ahmed ACA
Sayeed Ahmed FCA, FCMA
Md Mahamud Hosain FCA
Md Reajul Islam ACA
Md Selim Reza FCA
Shamim-Al-Mamun ACA
Abdullah-Al-Mamun ACA
Mohammed Tofazzul Hussain FCA
Md Abdur Rouf FCA
Muhammad Aminul Hoque ACA
Romana Ahmed ACA
Bibhuti Bushan Biswas ACA
Sujit Kumar Das ACA
Raihan Uddin Ahammad ACA
S M Rahmatul Mujeeb ACA
Tapan Bala ACA
Mohammad Abdul Ohab Miah FCA
J one Kumer Gupta ACA
Wahid Murad ACA
Tanvir Hasan ACA
Sabbir Ahmed FCA
Palash Mollick
Visiting Faculties
(for Ongoing Session of
PS-KL,7th Batch)
Name of Visiting Faculties
Md Abdus Salam FCA
Gopal Chandra Ghosh FCA,FCMA
Anwaruddin Chowdhury FCA
Md Syful Islam FCA,FCMA
Abdul Khalek FCA
Dewan Nurul Islam FCA
Masud Khan FCA (India)
Ranjan Kumar Bhowmik FCMA
ICAB Campus News
The new session (Dec12-Feb13) of the
Pre-Examination Evening Coaching
Classes for Professional Stage-Knowledge
Level (7
th
Batch, Section: I-V, Number of
Students : 422) has stated from 05
December 2012.The classes of Professional
Stage-Knowledge Level will continue up to
27 February 2013.
As a result, the cumulative number of
participated students of ICAB new
curriculum has been reached at 4,775, till
J anuary 31, 2013.
The classes of Professional
Stage-Application Level (6
th
Batch) &
Advanced Stage (5
th
Batch) students will be
commenced after published the CA final
results of Examination Session:
November-December 2012.
On the other hand, the last date for
enrolment of Conversion Course of PS-KL
(8
th
Batch) & PS-AL (4
th
Batch) has been
extend up to 28 February 2013, and all the
concerned students are advised there, to
register the classes by the stipulated time at
ICAB Academic Campus.
The Programme on the mentioned
Levels of classes have been organized by
the Senior Deputy Director at ICAB
Academic Campus under the guidance
of Secretary-ICAB and over all
supervision of the Vice President
(Education & Training)-ICAB, Gopal
Chandra Ghosh FCA with the consent
and guidance of the President- ICAB,
Md Abdus Salam FCA.
Announcement
(Classes of Next Session)
The New Session (March-May 2013) for
the Students of Professional
Stage-Application Level (6
th
Batch) &
Advanced Stage (5
th
Batch) will be held
from Saturday, 02 March 2013 onward
at ICAB Academic Campus. A Notice
has already been issued regarding the
matter and all the concerned students are
advised there, to enroll the classes by 24
February 2013 at ICAB Academic
Campus.
ICAB News Bulletin No. 280
19
February 2013
Committees of ICAB for 2013
The standing and other Committees of ICAB for the year 2013 were approved in a meeting of the Council-ICAB held on 8 J anuary 2013.
Details are as follows
STANDING COMMITTEES-2013
EXECUTIVE COMMITTEE 2013
Chairman: Md. Abdus Salam FCA
Members
Showkat Hossain FCA
Muhammad Farooq FCA
Masih Malik Chowdhury FCA
Anwaruddin Chowdhury FCA
Abu Sayed Mohammed Nayeem FCA
Abbas Uddin Khan FCA
Muhammed Farhad Hussain FCA
Md. Syful Islam FCA
Member Secretary: Secretary-ICAB
EXAMINATION COMMITTEE 2013
Chairman: Md. Abdus Salam FCA
Members
Gopal Chandra Ghosh FCA
Dr. Md. Abu Sayed Khan FCA
Md. Humayun Kabir FCA
Kamrul Abedin FCA
Dewan Nurul Islam FCA
Adeeb Hossain Khan FCA
Nasim Anwar FCA
Md. Mustafizur Rahman FCA (218)
Member Secretary: Secretary-ICAB
INVESTIGATION & DISCIPLINARY
COMMITTEE 2013
Chairman: Zahir Uddin Ahmed FCA
Co-Chairman: Muhammad Farooq FCA
Members
Akhtar Sohel Kasem FCA
Masih Malik Chowdhury FCA
Abu Sayed Mohammed Nayeem FCA
Md. Humayun Kabir FCA
Md. Syful Islam FCA
AKM Rafiqul Islam FCA (30)
Syed Fazlul Haque FCA (63)
Sheikh A. Hafiz FCA (110)
Chitta Ranjan Mazumder FCA (178)
Md. Iqbal Chowdhury FCA (272)
Md. Amirul Islam FCA (331)
Sarwar Azam Khan FCA (409)
Md. Abul Kashem Majumder FCA (566)
Md. Shahjahan Majumder FCA (571)
Md. Tofazzal Islam Talukder FCA (608)
Mohammad Al Maruf Khan FCA (667)
Sib Sankar Saha FCA (702)
Abu Noim Md. Kashem Chowdhury FCA (752)
Ala Uddin FCA (805)
Md Sayeed Ahmed FCA (811)
Mahmudul Hasan Khusru FCA (820)
Mostafa Kamal FCA (829)
Masud Parvez FCA (835)
Mohammed Mizanur Rahman FCA (862)
Snehasish Barua FCA (894)
Ajit Kumar Paul FCA (908)
Md. Selim Reza FCA (939)
Member Secretary: Secretary-ICAB
ARTICLED STUDENTS COMMITTEE 2013
Chairman: Md. Syful Islam FCA
Members
Gopal Chandra Ghosh FCA
Abbas Uddin Khan FCA
Muhammed Farhad Hussain FCA
Kamrul Abedin FCA
Md. Shahadat Hossain FCA
M A Quader Kabir FCA (47)
Mian Muhammad Shaheedullah FCA (118)
Chitta Ranjan Mazumder FCA (178)
Md. Nurul Haque FCA (195)
Md. Mustafizur Rahman FCA (218)
A F M Alamgir FCA (268)
Bimalendu Chakraborty FCA (425)
Abu Sayeed Mohammad Ali FCA (431)
Sha Md. Zakaria Bhuiyan FCA (446)
AKM Mohitul Haq FCA (458)
Tofayel Ahmed FCA (468)
S M Atiar Rahman FCA (574)
Md Abdul Momin Khan Lohani FCA (575)
Mohammad Hamidur Rashid FCA (607)
Md. Tofazzal Islam Talukder FCA (608)
Akhtar Sanjida Kasem FCA (643)
Sib Sankar Saha FCA (702)
Md. Atikur Rahman FCA (715)
Sabbir Ahmed FCA (770)
Md. Moniruzzaman FCA (787)
Amal Krishna Das FCA (802)
Md. Fokrul Islam FCA (890)
Snehasish Barua FCA (894)
Ajit Kumar Paul FCA (908)
Mizanur Rahman FCA (940)
Md. Zakaria FCA (967)
Md. Ashraful Azim FCA (975)
Fouzia Haque ACA (1032)
Md. Syed Abul Hashem ACA (1093)
Faker Ahmed ACA (1112)
Md. Wahid Murad ACA (1117)
Md. Ali Akther Rezvi ACA (1183)
Md. Towhid Hasan Masud ACA (1223)
Md. Al-Amin Siddiki ACA (1164)
Kamal Hossain ACA (1269)
Md. Mosharof Hossain ACA (1319)
Md. Selim Reza ACA (1329)
Md. Shohel Rana ACA (1383)
Md. Yeasin Mollah ACA (1441)
Sajib Sarkar ACA (1467)
Ashraf-Uz-Zaman Ali ACA (1518)
Member Secretary: Secretary-ICAB
TECHNICAL & RESEARCH COMMITTEE 2013
Chairman: Showkat Hossain FCA
Members
Anwaruddin Chowdhury FCA
Md. Humayun Kabir FCA
A F Nesaruddin FCA
Nasir Uddin Ahmed FCA
Adeeb Hossain Khan FCA
Mohammad Anwarul Karim FCA (522)
Sabbir Ahmed FCA (770)
Mohammod Masud Rana FCA (773)
Mohammad Monowar Hossain FCA(788)
Md. Zafar Ullah Khan FCA (782)
Mohammad Mohiuddin Ahmed FCA (800)
Ala Uddin FCA (805)
Md. Sayeed Ahmed FCA (811)
Mohammad Nesar Uddin FCA (814)
Abdullah Al Mahmud FCA (818)
Mahmudul Hasan Khusru FCA (820)
Md. Mahamud Hosain FCA (833)
Mohammad Syed Bashir Ali FCA (849)
Harun Mahmud FCA (850)
Mohammad J ashim Uddin FCA(869)
Muhammed Moshiur Rahman FCA (874)
Mohammed Forkan Uddin FCA (886)
Snehasish Barua FCA (894)
Nanda Dulal Saha FCA (895)
Mohammad Abdul Ohab Miah FCA (901)
Ajit Kumar Paul FCA (908)
Md. Abdur Rouf FCA (918)
Md. Rokonuzzaman FCA (936)
Sabbir Ahmed FCA (937)
Mohammed Sabir Ahmed FCA (949)
Babul Kumar Saha FCA (962)
Md. Ashraful Hoque FCA (976)
Mohammad Mizanur Rahman FCA (987)
Muhammad Mehedi Hasan FCA (1000)
MBM Lutful Hadee FCA (1006)
Md. Zillur Rahman ACA (1040)
Md. AKH Hasif Sowdagar ACA (1054)
Maria Howlader ACA (1063)
Syed Md. Enamul Kabir ACA (1078)
Shahriar Istiaq Halim ACA (1083)
Faker Ahmed ACA (1112)
Md. Wahid Murad ACA (1117)
Reza-Ur Rahman Mahmud ACA (1123)
Mohammad Ibrahim Khalil ACA (1128)
Abdullah-Al-Mamun ACA (1142)
Md. J asim Uddin ACA (1147)
Md. Monjurul Ahmed ACA (1161)
Anjan Kumar Roy ACA (1175)
Muhammad Arifur Rahman ACA (1231)
Mohammad Touhidur Rahman ACA (1279)
Md. Mosharof Hossain ACA (1319)
Esha Nabila Hussain ACA (1397)
Shayema Akter ACA (1413)
Kazi Shah Omar Faruk ACA (1422)
Ramdas Howlader ACA (1457)
Mahmudur Rahman ACA (1491)
Member Secretary: Mahbub Ahmed
Siddique FCA, Senior Deputy Director
(Technical)-ICAB
BOARD OF STUDIES 2013
Chairman: ABM Azizuddin FCA
Members
Gopal Chandra Ghosh FCA
Masih Malik Chowdhury FCA
Abu Sayed Mohammed Nayeem FCA
Muhammed Farhad Hussain FCA
A F Nesaruddin FCA
Kamrul Abedin FCA
Dewan Nurul IslamFCA
Md. Rafiqul Islam Khan FCA (155)
Chitta Ranjan Mazumder FCA (178)
Md. Mustafizur Rahman FCA (218)
Md. Shafiul Alam FCA (254)
A F M Alamgir FCA (268)
M A Baree FCA (482)
SM Atiar Rahman FCA (574)
Md Abdul Momin Khan Lohani FCA (575)
Md. Kamrul Hassan FCA (579)
Md. Shafiqul Alam FCA (603)
Md. Humayun Bokhteyar FCA (631)
Akhtar Sanjida Kasem FCA (643)
Md. Harun-or-Rashid FCA (697)
Hassan Md Ziaul Hoque Khan FCA (711)
Neaz Mohammed FCA (763)
Tushar Bhowmik FCA (784)
Mohammad Mohiuddin Ahmed FCA (800)
Ala Uddin FCA (805)
Md. Mahsudur Rahman FCA (815)
Abdullah Al Mahmud FCA (818)
Mahmudul Hasan Khusru FCA (820)
Md. Abu Bakar FCA (830)
ICAB News Bulletin
No. 280
20
February 2013
Masud Parvez FCA (835)
Mohammad Syed Bashir Ali FCA (849)
Md. J ahidur Rahman FCA (860)
Md. Fokrul Islam FCA (890)
Mohammad Abdul Ohab Miah FCA (901)
Mustaq Ahammed FCA (924)
Sabbir Ahmed FCA (937)
Md. Shamsur Rahman FCA (941)
Babul Kumar Saha FCA (962)
Muhammad Mehedi Hasan FCA (1000)
Md. Abu Khair Hasanul Hasif Sowdagr ACA (1054)
Md. Sarwar Hossen ACA (1077)
Shahriar Istiaq Halim ACA (1083)
Farjana Akter Sadi ACA (1098)
Mohammad Ibrahim Khalil ACA (1128)
Mainul Huda ACA (1131)
Mohammad Salahuddin Chowdhury ACA (1153)
Oishee Labina Hussain ACA (1341)
Mohammad Belayet Hossain ACA (1480)
Chairman, DRC-ICAB
Chairman, CRC-ICAB
Masud Khan, Finance Director, Lafarge
Surma Cement Ltd
Muinuddin Khan, Professor, University of Dhaka
Member Secretary: Prof. Dr. Mahfuzul
Hoque, Director (LPD)-ICAB
QUALITY ASSURANCE BOARD 2013
Chairman: ASM Nayeem FCA
Members
Md. Abdus Salam FCA
Muhammad Farooq FCA
Akhtar Sohel Kasem FCA
Md. Syful Islam FCA
Adeeb Hossain Khan FCA
Nasim Anwar FCA
Anil Chandra Nath FCA (53)
Syed Fazlul Haque FCA (63)
Chitta Ranjan Mazumder FCA (178)
Mujibul Huque FCA (180)
Md. Ataul Hoque FCA (255)
Abu Sayeed Mohammad Ali FCA (431)
Ali Ashfaq FCA (509)
Suraiya Zannath Khan FCA (582)
Ferdous Ahmed Khan FCA (612)
Ahsan Parvez FCA (624)
Yesmin Sabder Ali FCA (649)
Md. Tipu Sultan FCA (661)
Mohammad Al Maruf Khan FCA (667)
Md. Raghib Ahsan FCA (689)
Arshad Ali Chowdhury FCA (743)
Neaz Mohammed FCA (763)
Sabbir Ahmed FCA (770)
Md. Moniruzzaman FCA (787)
Md. Mahsudur Rahman FCA (815)
Leena Razzaque FCA (821)
Masud Parvez FCA (835)
Muhammed Shamim Reza FCA (838)
Nusrat J ahan FCA (857)
Md. J ahidur Rahman FCA (860)
Mohammed Forkan Uddin FCA (886)
Snehasish Barua FCA (894)
Nanda Dulal Saha FCA (895)
Ajit Kumar Paul FCA (908)
Mustaq Ahammed FCA (924)
Mizanur Rahman FCA (940)
Babul Kumar Saha ACA (962)
Md. Zakaria FCA (967)
Md. Ashraful Azim FCA (975)
Md. Ashraful Haque FCA (976)
Muhammad Mehedi Hasan FCA (1000)
Md. Zillur Rahman ACA (1040)
Md. Sarwar Hossen ACA (1077)
Sayed Abul Hashem ACA (1093)
Md. Kishlur Rahman ACA (1187)
F R M. Rashedul Hasan ACA (1283)
Dipok Kumar Roy ACA (1334)
Shayema Akter ACA (1413)
Md. Mosiur Rahman ACA (1418)
Member Secretary: Mahbub Ahmed
Siddique FCA, Senior Deputy Director
(Technical)-ICAB
NON-STANDING COMMITTEES-2013
REAL ESTATE COMMITTEE 2013
Chairman: A F Nesaruddin FCA
Members
Showkat Hossain FCA
Masih Malik Chowdhury FCA
Abbas Uddin Khan FCA
Muhammed Farhad Hussain FCA
Dewan Nurul Islam FCA
Md. Shahadat Hossain FCA
Md. Rafiqul Islam Khan FCA (155)
Sushil Kumar Basak FCA (166)
Md. Ashraf Uddin Ahmed FCA (210)
Md. Anisur Rahman FCA (350)
J amaluddin Ahmed Ph.D, FCA (498)
Azhar Uddin Ahmed FCA (547)
Md. J oynal Abedin FCA (622)
Mohammad Abu Kaiser FCA (626)
Azharul Hoque FCA (664)
Md. Harun-Or-Rashid FCA (697)
Sidhartha Barua FCA (699)
Md. Shah Alam Mridha FCA (733)
Md. Rokonuzzaman FCA (739)
Mohammod Masud Rana FCA (773)
AKM Saif Ullah Kowchar FCA (828)
Syed Sarwar Moorshid ACA (861)
Muhammed Abul Hashem FCA (964)
Kamruzzaman ACA (968)
Mohammad Khairul Alam FCA (972)
Mohammad Redwanur Rahman FCA (999)
Md. Yasin Miah FCA (1001)
MBM Lutful Hadee FCA (1006)
Uzzal Kumar Nandi FCA (1030)
Mohammad Shibbir Hossain ACA (1048)
Palash Ranjan Bhowmik ACA (1060)
Manik Lal Samadder ACA (1109)
Uttam Kumar Saha ACA (1121)
Secretary, DRC-ICAB
Secretary, CRC-ICAB
Member Secretary: Secretary-ICAB
EDITORIAL BOARD 2013
Chairman: Muhammed Farhad Hussain FCA
Members
Md. Abdus Salam FCA
Gopal Chandra Ghosh FCA
Akhtar Sohel Kasem FCA
Masih Malik Chowdhury FCA
Nasir Uddin Ahmed FCA
Sabbir Ahmed FCA (770)
Md. Sayeed Ahmed FCA (811)
Mahmudul Hasan Khusru FCA (820)
Md. Abu Bakar FCA (830)
Md. Mahamud Hosain FCA (833)
Harun Mahmud FCA (850)
Mohammed J ashim Uddin FCA (863)
Snehasish Barua FCA (894)
Ajit Kumar Paul FCA (908)
Md. Abid Hossain Khan FCA (996)
Muhammmad Aminul Hoque ACA (1129)
Zareen Hosein ACA (1152)
Md. Shahidul Islam ACA (1171)
Dipok Kumar Roy ACA (1334)
Chairman DRC-ICAB
Chairman CRC-ICAB
Member Secretary: Sqn Ldr SM Abu
Nayem Ahmed, psc, (Rtd) Senior Deputy
Secretary -ICAB
PROFESSIONAL DEVELOPMENT
COMMITTEE 2013
Chairman: Muhammad Farooq FCA
Members
Akhtar Sohel Kasem FCA
Dr. Md. Abu Sayed Khan FCA
Abbas Uddin Khan FCA
Md. Humayun Kabir FCA
A F Nesaruddin FCA
Dewan Nurul Islam FCA
Md. Syful Islam FCA
Md. Shahadat Hossain FCA
Anil Chandra Nath FCA (53)
A S M Ataul Karim FCA (66)
Abul Kashem FCA (74)
Muhammed Akram Hussain FCA (91)
Mian Muhammad Shaheedullah FCA (118)
Md. Rafiqul Islam Khan FCA (155)
Chitta Ranjan Mazumder FCA (178)
ATM Mustafizur Rahman FCA (253)
Kanchi Lal Das FCA (403)
AKM Aminul Hoque FCA (407)
Abdur Razzaque Mollah FCA (422)
Manoranjan Bhakta FCA (475)
J amaluddin Ahmed Ph.D, FCA (498)
Suraiya Zannath Khan FCA (582)
AKM Shamsul Alam FCA (584)
Md. Mizanur Rahman FCA (592)
Quamrul Ahsan Chowdhury FCA (597)
Mohammad Hamidur Rashid FCA (607)
Md. Abu Sina FCA (619)
Yesmin Sabder Ali FCA (649)
Md. Raghib Ahsan FCA (689)
Netai Chand Talukder FCA (706)
Md. Moahadul Mowla Chowdhury FCA (709)
Amal Krishna Das FCA (802)
H M Rakib Ullah Bashar FCA (803)
Nusrat J ahan FCA (857)
Md. Fokrul Islam FCA (890)
Nanda Dulal Saha FCA (895)
Delwar Hossen FCA (917)
Mohammad Tarek FCA (926)
Sabbir Ahmed FCA (937)
Md. Selim Reza FCA (939)
Binoy Gopal Roy FCA (965)
Mohammad Mizanur Rahman FCA (987)
Fouzia Haque ACA (1032)
Kutub Uddin Ahmad ACA (1037)
Shekhar Kumar Halder ACA (1087)
Md. Reajul Islam ACA (1111)
Md. Wahid Murad ACA (1117)
Muhammad Aminul Hoque ACA (1129)
Rokeya Khatun ACA (1150)
Md. Al Amin Siddiki ACA (1164)
Azhar Ali ACA (1182)
Md. Ali Akther Rezvi ACA (1183)
J one Kumer Gupta ACA (1203)
Mohammad Mofizul Haque Rinku ACA (1204)
Arun Kumer Kundu ACA (1217)
Md Lutfar Rahman ACA (1219)
A.H.M Ariful Islam ACA (1260)
Salim Ullah Bahadur ACA (1274)
Sk. Ashik Iqbal ACA (1310)
Mohammad Rostam Hossain ACA (1340)
Md. Rejaul Karim ACA (1355)
Kazi Shah Omar Faruk ACA (1422)
Muhammad Main Uddin (1454)
Member Secretary: Muhammad Golam
Shahriar ACA, Deputy Director
(Technical)-ICAB
TAXATION & CORPORATE LAWS
COMMITTEE 2013
Chairman: Md. Humayun Kabir FCA
Members
Akhtar Sohel Kasem FCA
Masih Malik Chowdhury FCA
ICAB News Bulletin No. 280
21
February 2013
Abu Sayed Mohammed Nayeem FCA
A F Nesaruddin FCA
Nasir Uddin Ahmed FCA
Md. Syful Islam FCA
Nasim Anwar FCA
Abul Khair Chowdhury FCA (52)
Md. Ashraf Uddin Ahmed FCA (210)
Md. Mustafizur Rahman FCA (218)
Khundkar Mahmudul Hasan FCA (413)
Bimalendu Chakraborty FCA (425)
Akhter Zamil FCA (441)
AKM Mohitul Haq FCA (458)
M A Baree FCA (482)
Azhar Uddin Ahmed FCA (547)
Hasan Mahmood FCA (564)
Syed Mahmud Ahmad FCA (586)
Ferdous Ahmed Khan FCA (612)
Abdul Haque FCA (630)
Md. Humayun Bokhteyar FCA (631)
Abdul Khalek FCA (646)
Mashuque Ahmed FCA (690)
Md. Atikur Rahman FCA (715)
Md Akter Hossain Sannamat FCA (729)
Md. Akbar Hossain FCA (767)
Muhammed Shamim Reza FCA (838)
Mohammed Tofazzul Hussain FCA (848)
Mohammed Sayduzzaman FCA (855)
Mohammed Mizanur Rahman FCA (862)
Muhammed Moshiur Rahman FCA (874)
Snehasish Barua FCA (894)
Mohammad Abdul Oahab Miah FCA (901)
Md. Rokonuzzaman FCA (936)
Mohammed Sabir Ahmed FCA (949)
Nirmol Chandra Sarker FCA (957)
Binoy Gopal Roy FCA (965)
Kamruzzaman ACA (968)
Mohammad Showket Akber FCA (970)
Dr. ASM Hossain Tayiab FCA (977)
Md. Abid Hossain Khan FCA (996)
MBM Lutful Hadee ACA (1006)
Mohammad Nazrul Islam ACA (1036)
Md. Reajul Islam ACA (1111)
Abu Sayeed Ahmed ACA (1115)
Mohammad Ibrahim Khalil ACA (1128)
Muhammmad Aminul Hoque ACA (1129)
Mohammad Nazim Uddin ACA (1130)
Rokeya Khatun ACA (1150)
Md. Amir Hossain ACA (1271)
Mohammad Touhidur Rahman ACA (1279)
F R M Rashedul Hasan ACA (1283)
Taslim Hossain ACA (1293)
Md. Mosharof Hossain ACA (1319)
Khaled Mohammad Munirul Muktadir ACA (1332)
Md. Alauddin Khan ACA (1393)
Kazi Md. Zafrullah ACA (1398)
Md. Razib Hossain ACA (1417)
Md. Yeasin Mollah ACA (1441)
Mostafa Kamal Ahmed ACA (1450)
Member Secretary: Mahbub Ahmed
Siddique FCA, Senior Deputy Director
(Technical)-ICAB
PROJECT DEVELOPMENT &
IMPLEMENTATION COMMITTEE 2013
Chairman: Nasim Anwar FCA
Members
Muhammad Farooq FCA
Gopal Chandra Ghosh FCA
Anwaruddin Chowdhury FCA
Abbas Uddin Khan FCA
Md. Humayun Kabir FCA
Kamrul Abedin FCA
Dewan Nurul Islam FCA
Md. Syful Islam FCA
Enamul Kabir FCA (280)
Md. Abdul Ahad FCA (385)
Shah Md. Zakaria Bhuiyan FCA (446)
Tofayel Ahmed FCA (468)
Md. Enamul Haque Choudhury FCA (471)
Manoranjan Bhakta FCA (475)
Dewan Nazrul Islam FCA (533)
Md. Tofazzal Islam Talukder FCA (608)
Hassan Imam Patwary FCA (653)
Imtiaz Lutful Baset FCA (663)
Md. Raghib Ahsan FCA (689)
Md. Harun-Or-Rashid FCA (697)
Sib Sankar Saha FCA (702)
Md. Akram Uddin Ahmed FCA (738)
Neaz Mohammed FCA (763)
Md. Akbar Hossain FCA (767)
Mohammad Mosharraf Hossain Ph.D, FCA (769)
Abdullah Al Mahmud FCA (818)
Mahmudul Hasan Khusru FCA (820)
Mohammad Syed Bashir Ali FCA (849)
Nusrat J ahan FCA (857)
Shyamal Krishna Roy FCA (877)
Mohammed Abdur Rashid FCA (881)
Abdullah Al Mamun FCA (889)
Muhammad Zahangir Alam FCA (897)
Shankar Chandra Karmaker FCA (905)
Ajit Kumar Paul FCA (908)
Shaiful Alam FCA (946)
Babul Kumar Saha FCA (962)
Mohammad Khairul Alam FCA (972)
Dr. ASM Hossain Tayiab FCA (977)
Shubankar Shil ACA (1033)
Md. Zillur Rahman ACA (1040)
Bibhuti Bushan Biswas ACA (1088)
Md. Wahid Murad ACA (1117)
Sabuj Hossain Chowdhury ACA (1119)
Md. Kishlur Rahman ACA (1197)
Farzana Firoz ACA (1232)
Kamal Hossain ACA (1269)
Md. Hafizur Rahman ACA (1289)
Aisha Siddiqua ACA (1424)
Md. Nazmul Hussain Siddique ACA (1427)
Md. Firoz Iftekher ACA (1435)
Member Secretary: Md. Shafiqul Islam,
Deputy Secretary-ICAB
SAFA, CAPA & INTERNATIONAL
AFFAIRS COMMITTEE 2013
Chairman: Adeeb Hossain Khan FCA
Members
Akhtar Sohel Kasem FCA
Anwaruddin Chowdhury FCA
Abu Sayed Mohammed Nayeem FCA
Abbas Uddin Khan FCA
Md. Humayun Kabir FCA
Dewan Nurul Islam FCA
Md. Syful Islam FCA
Nasim Anwar FCA
J oerder Nowsher Ali FCA (330)
Sarwar Azam Khan FCA (409)
AKM Mohitul Haq FCA (458)
Akhter Matin Chaudhury FCA (534)
Haider Ahmed Khan FCA (576)
Md. Kamrul Hassan FCA (579)
Nehal Ahmed FCA (609)
Parveen Mahmud FCA (632)
Yesmin Sabder Ali FCA (649)
Shama Rukh Alam FCA (724)
Ahmed Raihan Shamsi FCA (745)
Mohammed J ashim Uddin FCA (863)
Mohammed Forkan Uddin FCA (886)
Mohammed Zahirul Kium FCA (887)
Md. Fokrul Islam FCA (890)
Nanda Dulal Saha FCA (895)
Md. Eftekhar Ali FCA (910)
Md. Abdur Rouf FCA (918)
Mizanur Rahman FCA (940)
Ruhul Amin FCA (948)
Mohammed Sabir Ahmed FCA (949)
Md. Zakaria FCA (967)
Md. Yasin Miah FCA (1001)
Chandra Shakhar Pal Chowdhury FCA (1004)
Md. Zillur Rahman ACA (1040)
Afrin Akhter ACA (1073)
Noor Ahamed ACA (1114)
Sabuj Hossain Chowdhury ACA (1119)
Moinul Hye Asif ACA ((1127)
Mukit Ahmed ACA (1137)
Mohammad Mosttafa Shazzad Hasan ACA (1433)
Md. Abdul Ahad ACA (1466)
Member Secretary: Md. Nasrat Hasan,
Deputy Secretary-ICAB
REVIEW COMMITTEE FOR PUBLISHED
ACCOUNTS & REPORTS 2013
Chairman: Abbas Uddin Khan FCA
Members
Md. Abdus Salam FCA
Masih Malik Chowdhury FCA
Anwaruddin Chowdhury FCA
Md. Humayun Kabir FCA
Kamrul Abedin FCA
Nasir Uddin Ahmed FCA
Dewan Nurul Islam FCA
Md. Syful Islam FCA
Nasim Anwar FCA
Md. Nurul Haque FCA (195)
Md. Anisur Rahman FCA (350)
Syed Abdul Hamid FCA (464)
M Zabed Ali Mridha FCA (478)
Ali Ashfaq FCA (509)
Md. Shahjahan Majumder FCA (571)
Haider Ahmed Khan FCA (576)
Md. Mizanur Rahman FCA (592)
Faroque Ahmed Khan FCA (618)
Sib Sankar Saha FCA (702)
Md. Shah Alam Mridha FCA (733)
Sabbir Ahmed FCA (770)
Mohammod Masud Rana FCA (773)
Mohammad Monowar Hossain FCA (788)
Mohammad Mohiuddin Ahmed FCA (800)
Imran Ahmed FCA (827)
Mostafa kamal FCA (829)
Masud Parvez FCA (835)
Mohammad Syduzzaman FCA (855)
Md. J ahidur Rahman FCA (860)
Mohammed J ashim Uddin FCA (863)
Muhammad Moshiur Rahman FCA (874)
Mohammed Forkan Uddin FCA (886)
Md. Fokrul Islam FCA (890)
Mohammad Abdul Ohab Miah FCA (901)
Md. Eftekhar Ali FCA (910)
Mohammed Hamidul Islam FCA (912)
Md. Abdur Rouf FCA (918)
Mustaq Ahammed FCA (924)
Md. Rokonuzzaman FCA (936)
Mohammed Sabir Ahmed FCA (949)
Md. Zakaria FCA (967)
Md. Yasin Miah FCA (1001)
Fouzia Haque ACA (1032)
Md. Zillur Rahman ACA (1040)
Mohammad Nur Nobi ACA (1062)
Afrin Akhter ACA (1073)
Mohammad Obaidul Islam Khan ACA (1075)
Shahriar Istiaq Halim ACA (1083)
Bibhuti Bushan Biswas ACA (1088)
Mohammad Ibrahim Khalil ACA (1128)
Abdullah-Al-Mamun ACA (1142)
Rokeya Khatun ACA (1150)
Mohammad Aminul Haque ACA (1158)
Rojina Akhter ACA (1206)
Mohammad Touhidur Rahman ACA (1279)
Mohammad Ali Kawsar ACA (1290)
Kazi Shah Omar Faruk ACA (1422)
ICAB News Bulletin
No. 280
22
February 2013
Md. Arshadul Kabir ACA (1426)
Morshedul Islam ACA (1430)
Member Secretary: Md. Nasrat Hasan,
Deputy Secretary-ICAB
INFORMATION & COMMUNICATION
TECHNOLOGY COMMITTEE 2013
Chairman: Akhtar Sohel Kasem FCA
Members
Md. Abdus Salam FCA
Gopal Chandra Ghosh FCA
Anwaruddin Chowdhury FCA
A F Nesaruddin FCA
Nasir Uddin Ahmed FCA
Dewan Nurul Islam FCA
Md. Shahadat Hossain FCA
Nasim Anwar FCA
Ali Ashfaq FCA (509)
Khondkar Atique-e-Rabbani FCA (588)
Md. Shafiqul Alam FCA (603)
Noor-E-Khoda Abdul Mobin FCA (656)
AKM Kamrul Islam FCA (670)
Swadesh Ranjan Saha FCA (718)
Ahmed Raihan Shamsi FCA (745)
Mohammad Nesar Uddin FCA (814)
Imran Ahmed FCA (827)
Mohammed Kamrul Hasan FCA (836)
Mohammad Mizanur Rahman FCA (862)
Mohammed J ashim Uddin FCA (863)
Mohammad J ashim Uddin FCA (869)
Abu Muhammed Saiful Islam FCA (872)
Mohammed Zahirul Kium FCA (887)
Nanda Dulal Saha FCA (895)
Mohammad Abdul Ohab Miah FCA (901)
Mohammed Hamidul Islam FCA (912)
Md. Abdur Rouf FCA (918)
Mustaq Ahammed FCA (924)
Md. Fazlul Haque FCA (933)
Sabbir Ahmed FCA (937)
Dilip Kumar Mandal FCA (955)
Babul Kumar Saha FCA (962)
Kazi Md. Fazlul Karim FCA (963)
Mahadev Sarker Sumon FCA (973)
Mohammad Atikuzzaman FCA (986)
Mohammad Mizanur Rahman FCA (987)
Muhammad Hafizur Rahman FCA (1002)
Mohammed Hafizour Rahman FCA (1012)
Kishower Amin ACA (1015)
Md. Monirul Islam ACA (1025)
Kutub Uddin Ahmad ACA (1037)
Shah Muhammad Ashequr Rahman ACA (1045)
Mahbub Alam ACA (1050)
Md. Abu Khair Hasanul Hasif Sowdagar ACA (1054)
Palash Ranjan Bhowmik ACA (1060)
Muhammad Mahfuzur Rahman ACA (1061)
Mohammad Nur Nobi ACA (1062)
Md. Humayan Kabir ACA (1074)
Sabuj Hossain Chowdhury ACA (1119)
Abdul Mannan ACA (1156)
Muraheb Malik Chowdhury ACA (1186)
Md. Kishlur Rahman ACA (1197)
Md. Lutfar Rahman ACA (1200)
Ali Amjad Choudhury ACA (1242)
Muhammad Khatibur Rahman ACA (1294)
Shakil Ahmed ACA (1343)
Uttam Kumar Saha ACA (1444)
Member Secretary: Md. Deloar Hossain,
Database System Manager (IT)
MEMBERS SERVICES & WELFARE
COMMITTEE 2013
Chairman: Dewan Nurul Islam FCA
Members
Muhammad Farooq FCA
Masih Malik Chowdhury FCA
Muhammed Farhad Hussain FCA
A F Nesaruddin FCA
Kamrul Abedin FCA
Nasir Uddin Ahmed FCA
Md. Shahadat Hossain FCA
Nasim Anwar FCA
M A Quader Kabir FCA (47)
Md. Showkat Hossain FCA (196)
Harun-ur-Rashid FCA (312)
Akhter Matin Chaudhury FCA (534)
Md. Habibur Rahman Mollah FCA (563)
Md. Abul Kashem Majumder FCA (566)
S M Atiar Rahman FCA (574)
Mia Fazle Karim FCA (614)
Md. Abu Sina FCA (619)
Md. Rafiqul Islam FCA (633)
Gopal Bijoy Singh FCA (658)
Md. Atikur Rahman FCA (715)
Abu Noim Md. Kashem Chowdhury FCA (752)
Syeda Assma Kakoli FCA (813)
Leena Razzaque FCA (821)
J iban Chandra Das FCA (832)
Masud Parvez FCA (835)
Mohammed Shakil Choudhury FCA (868)
Mohammed Forkan Uddin FCA (886)
Md. Fokrul Islam FCA (890)
Shakhar Chandra Karmaker FCA (905)
Abdulla-Al-Mahmud FCA (915)
Md. Selim Reza FCA (939)
Shaiful Alam FCA (946)
Mohammed Sabir Ahmed FCA (949)
Syed Mustaque Ahmed FCA (956)
Binoy Gopal Roy FCA (965)
Hassan Shahid Sarwar FCA (991)
Ratna Dutta FCA (992)
Mohammad Redwanur Rahman FCA (999)
Mohammad Ebadat Hossain Bhuiyan FCA (1007)
Kishower Amin ACA (1015)
Anjan Mallik ACA (1099)
Mohammad Arisur Rahman ACA (1100)
Mohammad Nazim Uddin ACA (1130)
Mukit Ahmed ACA (1137)
Rokeya Khatun ACA (1150)
Arun Kumer Kundu ACA (1217)
Md. Sazzad Hossain ACA (1470)
Chairman, DRC
Member Secretary: Ms Syma Banu,
Deputy Director (LDP)
COMMITTEE FOR AMENDMENT OF CA
ORDER & BYE-LAWS 2013
Chairman: Sheikh A. Hafiz FCA
Members
Md. Abdus Salam FCA
Akhtar Sohel Kasem FCA
Masih Malik Chowdhury FCA
Abu Sayed Mohammed Nayeem FCA
Abbas Uddin Khan FCA
Muhammed Farhad Hussain FCA
Kamrul Abedin FCA
Md. Syful Islam FCA
Sultan Ahmed FCA (92)
Chitta Ranjan Mazumder FCA (178)
Mojibul Huque FCA (180)
Md. Mustafizur Rahman FCA (218)
Md. Amirul Islam FCA (331)
Akhter Zamil FCA (441)
Md. Enamul Haque Choudhury FCA (471)
M A Baree FCA (482)
Haider Ahmed Khan FCA (576)
Mohammad Hamidur Rashid FCA (607)
Ferdous Ahmed Khan FCA (612)
Mohammad Al Maruf Khan FCA (667)
Md. Atikur Rahman FCA (715)
Md. Akter Hossain Sannamat FCA (729)
Mahmudul Hasan Khusru FCA (820)
AKM Saif Ullah Kowchar FCA (828)
Mostafa Kamal FCA (829)
Muhammad Nazrul Islam FCA (884)
Mohammed Forkan Uddin FCA (886)
Snehasish Barua FCA (894)
Ajit Kumar Paul FCA (908)
Mohammad Zakaria FCA (967)
Md. Rejaul Karim ACA (1355)
Md. Sazzad Hossain ACA (1470)
Member Secretary: Mahbub Ahmed
Siddique FCA, Senior Deputy Director
(Technical)-ICAB
CONTINUING PROFESSIONAL
DEVELOPMENT COMMITTEE 2013
Chairman: Masih Malik Chowdhury FCA
Members
Md. Abdus Salam FCA
Gopal Chandra Ghosh FCA
Anwaruddin Chowdhury FCA
Abbas Uddin Khan FCA
Md. Humayun Kabir FCA
A F Nesaruddin FCA
Nasir Uddin Ahmed FCA
Md Abu Taleb Talukder FCA (61)
Shah Md. Zakaria Bhuiyan FCA (446)
Md. Mizanur Rahman FCA (592)
Md. Humayun Bokhteyar FCA (631)
Md. Tipu Sultan FCA (661)
Md. Salim Uddin FCA (710)
Md. Faruk Uddin Ahammed FCA (720)
Shama Rukh Alam FCA (724)
Md. Rokonuzzaman FCA (739)
Syed Saiful Islam ACA (747)
Abu Noim Md. Kashem Chowdhury FCA (752)
Debdulal Karmaker FCA (786)
Masud Parvez FCA (835)
Mohammad Syed Bashir Ali FCA (849)
Md. Anowar Hossain FCA (944)
Nirmol Chandra Sarker FCA (957)
Kazi Md. Fazlul Karim FCA (963)
Kamruzzaman FCA (968)
Md. Ashraful Azim FCA (975)
Kazi Mustaid Murshed FCA (981)
Mohammad Ebadat Hossain Bhuiyan FCA (1007)
Rakesh Saha FCA (1011)
Muhammad Shariful Islam Shiplu FCA (1018)
Shubhankar Shil ACA (1033)
Md. Hasmot Ali ACA (1034)
Mohammad Nazrul Islam ACA (1036)
Shahriar Istiaq Halim ACA (1083)
Abdullah-Al Mamun ACA (1142)
Zareen Hosein ACA (1152)
Mohammad Salahuddin Chowdhury ACA (1153)
Mohammad Mofizul Haque Rinku ACA (1204)
Abu Hena Mustafa Kamal ACA (1328)
Kazi Md. Zafrullah ACA (1398)
Mostafa Kamal Ahmed ACA (1450)
Abu Hena Md Mustafa Kamal ACA (1500)
Fouz Ilahi ACA (1513)
Secretary, DRC- ICAB
Secretary, CRC- ICAB
Member Secretary: Md. Shahjahan Siraz,
Deputy Secretary-ICAB
COMMITTEE FOR SMALL AND
MEDIUM PRACTITIONERS (SMP) 2013
Chairman: Muhammed Farhad Hussain FCA
Members
Showkat Hossain FCA
Muhammad Farooq FCA
A F Nesaruddin FCA
Kamrul Abedin FCA
Nasir Uddin Ahmed FCA
ICAB News Bulletin No. 280
23
February 2013
Md. Shahadat Hossain FCA
Khurrum Hussain FCA (139)
Md. Rafiqul Islam Khan FCA (155)
Khairul Alam FCA (182)
Md. Ataul Haque FCA (255)
Enamul Kabir FCA (280)
AKM Aftabul Islam FCA (283)
J oerder Nowsher Ali FCA (330)
Iqbalur Rahman FCA (351)
Md. Abdul Ahad FCA (385)
Syed Abdul Hamid FCA (464)
Kazi Ehsanul Huq FCA (581)
Quamrul Ahsan Chowdhury FCA (597)
Mia Fazle Karim FCA (614)
Mohammad Abu Kaiser FCA (626)
Kanai Lal Saha FCA (629)
Shamsuddin Ahmed FCA (660)
AKM Kamrul Islam FCA (670)
Sidhartha Barua FCA (699)
Akram Uddin Ahmed FCA (738)
Mohammad Mosharraf Hossain Ph.D, FCA (769)
Mohammed Mizanur Rahman FCA (862)
Mohammad J ashim Uddin FCA (869)
Abu Mohammed Saiful Islam FCA (872)
Shyamal Krishna Roy FCA (877)
Md. Abdul Haque Sarder FCA (878)
Md. Eftekhar Ali FCA (910)
Dilip Kumar Mandal FCA (955)
Syed Mustaque Ahmed FCA (956)
Ratna Dutta FCA (992)
Mohammad Redwanur Rahman FCA (999)
Chandra Shakhar Pal Chowdhury FCA (1004)
Enayet Hussain Khan ACA (1010)
Mohammed Hafizour Rahman FCA (1012)
Kishower Amin ACA (1015)
Obaidur Rahman FCA (1029)
Fouzia Haque ACA (1032)
Manik Lal Samadder ACA (1109)
Md. Ali Akther Rezvi ACA (1183)
Muraheb Malik Chowdhury ACA (1186)
Md. Kishlur Rahman ACA (1197)
Shahabub Alam Khan ACA (1292)
Abu Hena Mustafa Kamal ACA (1328)
Member Secretary: Muhammad Golam
Shahriar ACA, Deputy Director
(Technical)-ICAB
ICAB-ICAEW COORDINATION
COMMITTEE 2013
Chairman: Nasir Uddin Ahmed FCA
Members
Md. Abdus Salam FCA
Dr. Md. Abu Sayed Khan FCA
A F Nesaruddin FCA
Kamrul Abedin FCA
Adeeb Hossain Khan FCA
Md. Shahadat Hossain FCA
Nasim Anwar FCA
Fazlur Rahman FCA (457)
Suraiya Zannath Khan FCA (582)
Parveen Mahmud FCA (632)
Mohammod Masud Rana FCA (773)
Faruk Ahammad FCA (825)
Mohammed Tofazzul Hussain FCA (848)
Mohammed Forkan Uddin FCA (886)
Md. Fokrul Islam FCA (890)
Ajit Kumar Paul FCA (908)
Mustaq Ahammed FCA (924)
Md. Zakaria FCA (967)
Md. Yasin Miah FCA (1001)
Md. Omar Faruque ACA (1051)
Palash Ranjan Bhowmik ACA (1060)
Sabuj Hossain Chowdhury ACA (1119)
Uttam Kumar Saha ACA (1121)
Md. Shohel Rana ACA (1383)
Sajib Sarkar ACA (1467)
Ashraf-Uz-Zaman Ali ACA (1518)
Member Secretary: Mahbub Ahmed
Siddique FCA, Senior Deputy Director
(Technical)-ICAB
COMMITTEE ON PUBLIC FINANCE AND
PUBLIC SECTOR ACCOUNTING 2013
Chairman: Dr. Md. Abu Sayed Khan FCA
Members
Showkat Hossain FCA
Muhammed Farhad Hussain FCA
A F Nesaruddin FCA
Kamrul Abedin FCA
Dewan Nurul Islam FCA
Adeeb Hossain Khan FCA
Md. Shahadat Hossain FCA
Nasim Anwar FCA
AKM Aftabul Islam FCA (283)
J amaluddin Ahmed Ph.D, FCA (498)
Kazi Ehsanul Huq FCA (581)
Suraiya Zannath Khan FCA (582)
AKM Shamsul Alam FCA (584)
Mohammad Abu Kaiser FCA (626)
Md. Helal Uddin FCA (645)
Mahtab Murshed FCA (854)
Md. Eftekhar Ali FCA (910)
Mohammad Motaleb Hossain FCA (950)
Mohammad Arisur Rahman ACA (1100)
Abdus Sattar ACA (1113)
Rajesh Kumar Yadav ACA (1132)
Rokeya Khatun ACA (1150)
Khairul Mobasserin ACA (1188)
Ziaur Rahman Zia ACA (1259)
Member Secretary: Yesmin Hosna ACA,
Deputy Director (LDP)-ICAB
AUDIT COMMITTEE 2013
Chairman: AK Gulam Kibria FCA
Members
Md Abdus Salam FCA
Muhammad Farooq FCA
Md. Syful Islam FCA
Nasim Anwar FCA
Md. Humayun Bokhteyar FCA (631)
Mohammed Sabir Ahmed FCA (949)
Member Secretary: Secretary-ICAB
COMMITTEE ON PROFESSIONAL
ACCOUNTANTS IN BUSINESS (PAIB) 2013
Chairman: Anwaruddin Chowdhury FCA
Members
Gopal Chandra Ghosh FCA
Muhammed Farhad Hussain FCA
Kamrul Abedin FCA
Dewan Nurul Islam FCA
Adeeb Hossain Khan FCA
Md. Shahadat Hossain FCA
Burhanuddin Ahmed FCA (169)
Qudrate Khuda FCA (191)
Md. Showkat Hossain FCA (196)
Sheikh Farid Ahmed FCA (227)
Tapan Krishna Podder FCA (442)
Syed Abdul Hamid FCA (464)
Prithwish Kumar Roy FCA (504)
Hasan Mahmood FCA (564)
Suraiya Zannath Khan FCA (582)
AKM Shamsul Alam FCA (584)
Nehal Ahmed FCA (609)
Parveen Mahmud FCA (632)
Md. Rafiqul Islam FCA (633)
Noor-E-Khoda Abdul Mobin FCA (656)
Imtiaz Lutful Baset FCA (663)
AKM Kamrul Islam FCA (670)
Sib Sankar Saha FCA (702)
Dipen Kumar Saha Roy FCA (717)
Moddassar Ahmed Siddique FCA (722)
Ahmed Raihan Shamsi FCA (745)
Md. Habibullah Monju FCA (759)
Md. Sayeed Ahmed FCA (811)
Mohammed Habibus Samad FCA (819)
Mostafa Kamal FCA (829)
Mahtab Murshed FCA (854)
Mohammad Sayduzzaman FCA (855)
Mohammed Shakil Choudhury FCA (868)
Mohammad J ashim Uddin FCA (869)
Nanda Dulal Saha FCA (895)
Ajit Kumar Paul FCA (908)
Md. Eftekhar Ali FCA (910)
Abdullah Al Mahmud FCA (915)
Md. Selim Reza FCA (939)
Mohammad Motaleb Hossain FCA (950)
Mohammad Atikuzzaman FCA (986)
Mohammad Mizanur Rahman FCA (987)
AKM Fazlul Karim ACA (1044)
Mahbub Alam ACA (1050)
Sandip Halder ACA (1079)
Abdullah Al Mahbub ACA (1086)
Md. Khalilur Rahman ACA (1095)
Anjan Mallik ACA (1099)
Sujit Kumar Das ACA (1103)
Mohammad Ibrahim Khalil ACA (1128)
Rajesh Kumar Yadav ACA (1132)
Mostak Ahmmed ACA (1134)
Khairul Mobasserin ACA (1188)
J one Kumer Gupta ACA (1203)
Azizul Hasan Sattar ACA (1297)
Member Secretary: Muhammad Golam
Shahriar ACA, Deputy Director
(Technical)-ICAB
ADVISORY COMMITTEE 2013
Chairman: Zahir Uddin Ahmed FCA
Co-Chairman:
Noor Mohammad Howladar FCA
Members
Md. J ainul Abedin FCA
AKM Mosharraf Hossain FCA
Mohammed Toha FCA
Kamal Ziaul Islam FCA (24)
AKM Rafiqul Islam FCA
Abdul Hafiz Choudhury FCA
J amal Uddin Ahmad FCA (19)
ABM Azizuddin FCA
M A Quadir Mollah FCA
M A Halim Gaznavi FCA
Howlader Mahfel Huq FCA
Badrul Ahsan FCA
A N Altaf Hussain Siddiqui FCA
Anil Chandra Nath FCA
Abbas Uddin Khan FCA
Md. Anisur Rahman FCA
Abul Khair Chowdhury FCA (52)
Anwaruddin Chowdhury FCA
M A Baree FCA
A K Gulam Kibria FCA
Akhtar Sohel Kasem FCA
Sheikh A. Hafiz FCA
ASM Nayeem FCA
Muhammed Farhad Hussain FCA
Md. Humayun Kabir FCA
Nasir Uddin Ahmed FCA
J amaluddin Ahmed Ph.D, FCA (498)
Parveen Mahmud FCA
Md. Syful Islam FCA
President
Vice President (T&R) ICAB
Vice President (F&A)-ICAB
Vice President (E&T)-ICAB
Member Secretary: Secretary-ICAB
ICAB News Bulletin
No. 280
24
February 2013
Published by the Editorial Board of the Council, The Institute of Chartered Accountants of Bangladesh (ICAB)
100 Kazi Nazrul Islam Avenue, Dhaka 1215; Tel. 9117521, 9112672, 9115340 , 9137847 Fax: 880-02-8119399 E-mail: secretary@icab.org.bd Website: www.icab.org.bd
Chittagong: HBFC Building (3rd Floor), 1/D, Agrabad Com. Area, Chittagong, Bangladesh Tel: 880-31-724674 Fax: 880-31-813579 E-mail: icabctg@spctnet.com
UK Chapter: Suite One, 2 Haydons Road, London SW19 1HL, United Kingdom Tel: 44-020 8544 1234 Fax: 44-020-8544 1400 E-mail: frahman101@aol.com
North American Chapter: 5 Massey Square, Suite-2519, Toronto, Ontario M4C 5L6, Canada Tel: 416-686 6760 Fax: 416-916 1091 E-mail: shahed.sharfuddin@td.com
Speakers at a roundtable
Restoration of investors confidence
is catalyst to stabilize Stock Market
Speakers at a roundtable discussion said that restoration of investors' confidence is the
main task to stabilize the Stock Market in the country. Chittagong Stock Exchange Ltd.
(CSE) organized the roundtable discussion on Restoration of Investors Confidence at its
Dhaka Office on 09 February 2013. Under the chairmanship of Al-Maruf Khan FCA,
President of CSE, leaders of different stakeholders including Md. Abdus Salam FCA ,
President-ICAB and. Md. Syful Islam FCA, Immediate Past President-ICAB, Faruk
Ahmed Siddiqi, former Chairman of Bangladesh Securities and Exchange Commission,
Kazi Akramuddin Ahmed, President of FBCCI, Nurul Amin, President of Association of
Bankers, Bangladesh, Md Fayekuzzaman, Managing Director of ICB, Tapan Chowdhury,
President of Bangladesh Association of Publicly listed companies participated in the
roundtable.
Policy implementation and its proper execution will ensure transparency in the stock
market activities. Faruk Ahmed Siddiqi, former Chairman of Bangladesh Securities and
Exchange Commission (BSEC) commented. He also added that there is a shortage of
skilled manpower in the Regulator, especially in the process of listing of new companies.
President ICAB said that there is no Chartered Accountant in the Regulator to scrutinize
the financial statements of the companies. He also observed that companies can take
premium on shares whatever they want and even there is no committee on the issue in the
BSEC. He urged to BSEC to take appropriate steps for strengthening the Investors
confidence specially on this issue.
Nesar receives Runner Up trophy of
Golf Tournament
A F Nesaruddin, a Fellow and
Council Member of the ICAB
wins the 2nd Runner Up trophy
in the 12th Square Golf
Tournament 2013 held at
Kurmitola Golf Club. In the
Picture, he is seen receiving
trophy from Lieutenant General
Abu Belal Mohammad Shafiul
Huq, ndc, psc, Principal Staff
Officer, Armed Forces Division
at a function held on 15
February 2013. A number of
total 551 golfers participated in this tournament. Congratulation and best wishes to
Nesar for his consecutive success in Golf!
Syful Islam Talks on
Share Market in RTVs
Talk Show
Md. Syful Islam FCA, immediate Past
President-ICAB participated live Talk
Show Program Share Bazar O Apnar
J iggasha on 27 February 2013 night at
RTV. Topic of the Talk Show was Role of
Institutional Investment to ensure stable
Share Market (Share Bazare Isthetishilota
Dore Raktey Prathisthanik Biniyog Er
Vumika). Syed Ashique Rahman, Dr.
Mohammad Helal, Economist and two
other eminent personalities also took part in
the Talk Show. Syful Islam highlighted the
role of Chartered Accountants to improve
the Countrys Capital market and to restore
the investors confidence in the market. He
also answered some questions received by
telephone on the topic.
A Team of Articled
Students Assoc meets
ICAB President
An Articled Students Association Team led
by its President Mashiur Rahman met
ICAB President Md. Abdus Salam FCA at
his office on 12 February 2013. They
briefed different affairs of student concern.
The issues were; amendment proposal of
Articled Students Association under
Article 140 of ICAB Bye-Laws 2004,
increase ICAB subsidy for CA Hostel to
meet the expenses, increase number of
attempts to create opportunities for more
chances of Knowledge Level and
Application Level students, consider to
hold Advance Stage (integration) and Case
study exam at the same time, problems of
Articled Students at same CA Firms.
President urged the student leaders to
uphold the professional image. He also
assured them that the issues raised would be
given due attention.

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