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evsjv`k evsK
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19 Avwkb 1422
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4 Avei 2015
cavb wbevnx
evsjv`k KvhiZ mKj Zdwmwj evsK
wcq gnv`q,
evsK-Kvvbx AvBb, 1991 mskvab cm|
60| 1991 mbi 14 bs AvBbi mskvab| evsK Kvvbx AvBb, 1991 (1991 mbi 14 bs AvBb)
Gi aviv 38 Gi Dc-aviv (1) Gi ci wbgic `yBwU b~Zb Dc-aviv (1K) I (1L) mwbewkZ nBe, h_vt
(1K) Dc-aviv (1) G hvnv wKQyB _vKyK bv Kb, dvBbvwqvj wicvwUs AvBb, 2015 Gi aviv 2(8) G
msvwqZ Rb^v_ msv wnmve cwZwZ Kvb evswKs Kvvbxi KZe nBe D AvBbi aviv
40 Gi weavb Abyhvqx cYxZ dvBbvwqvj wicvwUs vvW Ges AwWwUs vvW Abymvi
cZKZ wbixKi cwZe`bmn cqvRbxq `wjjvw` Dcvcb Kiv|
(1L) evsjv`k evsK Ges RqU K Kvvbxi iwRvi dvBbvwqvj wicvwUs AvBb, 2015 Gi
aviv 2(8) G msvwqZ Rb^v_ msv wnmve cwZwZ Kvb cwZvb KZK DcvwcZ Avw_K
weeiYx ev Abyic weeiYx ev cwZe`b MnY Kwieb bv, hw` bv Dnv ZvwjKvfy wbixKi
cwZe`bmn DcvwcZ nq||
Avcbv`i wek,
evsjv`k MRU
AwZwi msLv
KZc KZK cKvwkZ
( 7029 )
g~j : UvKv 30.00
7030 evsjv`k MRU, AwZwi, m^i 9, 2015
(K) mB msv hvnv wbgi h Kvb GKwU wbYvqK c~iY Kwie, h_v :
(E) Kvb msv hvnvi evwlK ivR^ c~eeZx A_ ermi KvDwj KZK
miKvwi MRU cvcb viv wbavwiZ A_ mxgv AwZg KwiqvQ;
(13) wbixK A_ GKK Kvb ew A_ev Kvb wbixv dvgi gvwjK, Askx`vi
ev DnvZ KgiZ wbixv mev Kvhg m Kvb ew whwb ckv`vi
GKvDUw cwZvb Gi m`m wnmve wbewZ;
(22) evwlK cwZe`b A_ Rb^v_ msvi Avw_K weeiYx I wbixv cwZe`b Ges
mswk Rb^v_ msvi cwiPvjbv cwil`i cwZe`bmn D msvi Kvhg
cwZdjbc~eK evrmwiK wfwZ cKvkKZ `wjj;
(25) ^xKZ wekwe`vjq A_ AvcvZZt ejer Kvb AvBb viv ev AvBbi Aaxb
cwZwZ Kvb wekwe`vjq, Ges h_vh_ KZc KZK ^xKZ ewjqv NvwlZ
Ab Kvb wekwe`vjqI Bnvi Afz nBe; Ges
wZxq Aavq
KvDwj cwZv, MVb, BZvw`
(2) KvDwj GKwU mswewae msv nBe Ges Dnvi vqx avivevwnKZv I mvaviY
mxjgvni _vwKe Ges GB AvBb ev Z`axb cYxZ wewa ev cweavb mvc, Bnvi vei ev
Avei Dfq cKvi mw ARb Kwievi, AwaKvi ivwLevi ev nvi Kwievi gZv
_vwKe Ges Bnv wbR bvg eenvi gvgjv `vqi KwiZ cvwie Ges Bnvi weiI gvgjv
`vqi Kiv hvBe|
5| KvDwji MVb, BZvw`|(1) wbgewYZ m`m mg^q KvDwj MwVZ nBe, h_v :
(L) miKvi KZK gbvbxZ A_ gYvjqi Aaxb h Kvb wefvMi GKRb AwZwi
mwPe;
(V) KvDwji Pqvigvb KZK gbvbxZ GKRb wbevnx cwiPvjK, whwb Bnvi
m`m-mwPeI nBeb|
(O) Ggb AvPiY, ev wbRi c`K Ggbfve eenvi Kib hvnv GB AvBbi
Dk ev Rb^v_K evnZ Ki|
evsjv`k MRU, AwZwi, m^i 9, 2015 7035
(2) miKvi, Dc-aviv (1) G ewYZ KviYi mwVKZv hvPvBqi Rb Z` KwgwU MVb
Kwie Ges D KwgwUi KvhcwZ, cwiwa, cwZe`b `vwLji mgqmxgv, Z` cwZe`b
DwjwLZ AvewkK welqmg~n, AcmviY welq mycvwik I GZ`&&msv welqvw` wewa viv
wbavwiZ nBe|
(3) GB avivi Aaxb AcmvwiZ Kvb m`m KvDwji m`m wnmve ev KvDwji Ab
Kvb c` cybtwbqvMi AhvM nBeb|
(K) wnmveiY I wbixv ckv vvWm, bwZKZv mwKZ gvb, BZvw` wbaviY;
(2) KvDwji mfv Dnvi Pqvigvb KZK wbavwiZ vb I mgq AbywZ nBe|
(3) cwZ 3 (wZb) gvm KvDwji Ab~b GKwU mfv AbywZ nBe, Ze Riix
cqvRb ^Zg mgqi bvwUk mfv Avnevb Kiv hvBe|
(4) Kvb wbw` welq AvjvPbv Abyvb ev wmv MnYi Dk gvU 3 (wZb) Rb
m`m KvDwji wekl mfv Avnevbi Rb PqvigvbK wjwLZfve Abyiva KwiZ cvwieb
Ges Dic Abyiva cvwi 15 (cbi) w`bi ga Pqvigvb mfv Avnevb Kwieb|
(5) KvDwji mfvq Kvivg MVbi Rb Dnvi gvU m`m msLvi Ab~b GK-ZZxqvsk
m`mi DcwwZi cqvRb nBe|
(6) Pqvigvb KvDwji mKj mfvq mfvcwZZ Kwieb Ges Zvnvi AbycwwZZ
Z`KZK wjwLZfve gbvbxZ GKRb m`m mfvq mfvcwZZ Kwieb|
(7) KvDwji cZK m`mi GKwU Kwiqv fvU _vwKe Ges msLvMwi fvU mfvq
wmv MnxZ nBe, Ze c` fvUi mgZvi mfvq mfvcwZZKvix ewi wZxq ev
wbYvqK fvU c`vbi gZv _vwKe|
(8) aygv Kvb m`m c`i k~bZv ev KvDwj MVb wU _vwKevi KviY KvDwji
Kvb Kvh ev Kvhaviv Aea nBe bv ev ZrmK Kvb Av`vjZ ev Ab Kv_vI Kvb ckI
Dvcb Kiv hvBe bv|
7038 evsjv`k MRU, AwZwi, m^i 9, 2015
ZZxq Aavq
KvDwji Pqvigvb, KgKZv BZvw`
(2) wbevnx cwiPvjK wbqvMi Dc-aviv (1) G ewYZ evQvB KwgwUZ KvDwji
PqvigvbI m`m wnmve _vwKeb|
(3) Dc-aviv (1) Gi Aaxb MwVZ KwgwU Dnvi mfvi KvhcwZ wbaviY Kwie|
(4) A_ wefvM evQvB KwgwUi Kvh-mv`b cqvRbxq mvwPweK mnvqZv c`vb Kwie|
(5) Dc-aviv (1) Gi Aaxb MwVZ evQvB KwgwU aviv 11 I 12 Gi weavb cwZcvjb
mvc Dnvi mfvq MnxZ memZ wmvi wfwZ Pqvigvbi k~b c`i wecixZ 2 (`yB)
Rb Ges Dc-aviv (1) I (2) Gi mg^q MwVZ evQvB KwgwUi wmvi wfwZ cwZwU wbevnx
cwiPvjKi k~b c`i wecixZ 2 (`yB) Rb Dchy ewi bvgi ZvwjKv cZ Kwiqv
mycvwikmn miKvii wbKU ck Kwie|
(6) miKvi Dc-aviv (1) Gi Aaxb MwVZ evQvB KwgwUi mycvwiki wfwZ Pqvigvb
Ges Dc-aviv (1) I (2) Gi mg^q MwVZ evQvB KwgwUi mycvwiki wfwZ wbevnx cwiPvjK
c` wbqvM c`vb Kwie|
(2) Pqvigvbi c` k~b nBj wKsev Zvnvi AbycwwZ, AmyZv ev Ab Kvb KviY
Pqvigvb Zvnvi `vwqZ cvjb Amg_ nBj, k~b c` b~Zb Pqvigvb Kvhfvi MnY bv Kiv
ch wKsev Pqvigvb cybivq ^xq `vwqZ cvjb mg_ bv nIqv ch, miKvi KZK gbvbxZ
KvDwji Kvb m`m Pqvigvb wnmve `vwqZ cvjb Kwieb|
12| wbevnx cwiPvjKMYi wbqvM, hvMZv, BZvw`|(1) GB AvBbi aviv 22 Gi
Dc-aviv (1) Gi
(K) `dv (K), (L) I (M) G DwjwLZ wefvMi wbevnx cwiPvjK c` wbqvMi Rb
cv_xK eemv ckvmb ev wnmveiY, ev A_bxwZ ev AvBb ev dvBbv ev
evswKs welq mvZKvi ev wnmve wevb ckv`vi wWMxmn Ab~b 10 (`k)
ermii eve AwfZv _vwKZ nBe; Ges
(L) `dv (N) G DwjwLZ cqvMKvix wefvMi wbevnx cwiPvjK c` wbqvMi Rb
cv_xK Kvb ^xKZ wekwe`vjq nBZ AvBb welq Ab~b vZK (mvb) wWMx
Ges D wefvMi Kvhvejx mswk welq Ab~b 10 (`k) ermii AwfZv
mb nBZ nBe|
(2) wbevnx cwiPvjKMY Zvnv`i wbqvMi ZvwiL nBZ 4 (Pvi) ermi gqv` ^xq
c` envj _vwKeb Ges Abyic AviI GKwU gqv`i Rb cybtwbqvMi hvM nBeb|
(3) Dc-aviv (1) Gi Aaxb wbavwiZ gqv` kl nBevi c~e wbevnx cwiPvjKMY h
Kvb mgq 3 (wZb) gvmi wjwLZ bvwUk c`vbc~eK, miKvii Dk ^xq ^vihy
chvM c`ZvM KwiZ cvwieb :
Ze kZ _vK h, miKvi KZK c`ZvMc MnxZ bv nIqv ch D c`ZvM KvhKi
nBe bv|
13| Pqvigvb I wbevnx cwiPvjKMYi AhvMZv|Kvb ew KvDwji Pqvigvb
ev wbevnx cwiPvjK wnmve wbhy nBevi ev _vwKevi hvM nBeb bv, hw` wZwb
(K) evsjv`ki bvMwiK bv nb; ev
(L) Dchy Av`vjZ KZK `Dwjqv NvwlZ nb; ev
(M) Kvb evsK ev Avw_K cwZvb KZK FYLjvwc wnmve NvwlZ nb; ev
(N) Kvb dR`vix Acivai `vq `vlx mve nBqv Av`vjZ KZK Ab~b
3 (wZb) ermii Kviv` `wZ nb; ev
(O) kvixwiK ev gvbwmK AmyZvi KviY `vwqZ cvjb Ag nb; ev
(P) KvDwj KZK wbaviY Kwievi GLwZqvi iwnqvQ Ggb Kvb welq nBZ
cZ ev civfve Kvb Avw_K myweav MnY Kib; ev
7040 evsjv`k MRU, AwZwi, m^i 9, 2015
(3) KvDwj, Dc-aviv (1) I (2) G DwjwLZ KwgwU MVbi Av`k mswk KwgwUi
`vwqZ, Kvhaviv, wicvU `vwLji mgq mxgv, mvwPweK mnvqZv, cvwikwgK, myweavw`, BZvw`
wbaviY KwiZ cvwie|
(2) KvDwji KgKZv I KgPvix`i wbqvM cwZ I PvKzixi kZvejx cweavb viv
wbavwiZ nBe|
19| clY Rbej wbqvM|(1) KvDwj cqvRb miKvii wbKU Dchy KgKZv I
KgPvixK clY wbqvMi Rb Abyiva Kwie|
(2) Dc-aviv (1) Gi Aaxb wbhy ew KvDwji Abvb KgPvixi bvq GKBic
kLjv I wbqYg~jK eevaxb KgiZ _vwKeb, Ze Zvnvi Dci Kvb ` Avivci ck
`Lv w`j mswk Z_vw`mn cqvRbxq eev MnYi Rb welqwU D ewi wbqvMKvix
KZci wbKU ciY KwiZ nBe|
(3) Dc-aviv (2) Gi `dv (K) Z DwjwLZ KvDwji evwlK Avq-eqi wnmve
evsjv`ki gnv-wnmve wbixK I wbqK KZK wbixwZ nBZ nBe |
(4) Dc-aviv (3) Gi Aaxb wnmve wbixvi Dk gnv-wnmve wbixK ev Zvnvi wbKU
nBZ gZvcv Kvb ew KvDwji mKj iKW, `wjj-`veR, bM` ev evsK MwQZ
A_, RvgvbZ, fvvi Ges Abwea mw cixv Kwiqv `wLZ cvwieb Ges cqvRb
KvDwji h Kvb m`m, KgKZv I KgPvixK wRvmvev` KwiZ cvwieb|
(5) A_ gYvjqi `vwqZ wbqvwRZ gx GB avivi Aaxb `vwLjKZ cwZe`b h_vkxN
me RvZxq msm` Dcvcbi eev Kwieb|
PZz_ Aavq
KvDwji KgwefvM, `vwqZ, KvW BZvw`
22| KvDwji Kg wefvM|(1) GB AvBbi Dk c~iYK, wbgewYZ wefvMmg~n
mg^q KvDwji Kg wefvM MwVZ nBe, h_v :
(K) gvb` wbaviYx wefvM (Standards Setting Division);
(L) Avw_K cwZe`b cwiexY wefvM (Financial Reporting Monitoring
Division);
(M) wbixv PPv cybixY wefvM (Audit Practice Review Division); Ges
(N) cqvMKvix wefvM (Enforcement Division)|
(2) Dc-aviv (1) G DwjwLZ cwZwU wefvM GKRb Kwiqv wbevnx cwiPvjK _vwKeb
Ges wZwb D wefvMi cavb nBeb|
23| gvb` wbaviYx wefvMi `vwqZ|(1) gvb` wbaviYx wefvMi `vwqZ nBe GB
AvBbi weavbvejx AbymiYg dvBbvwqvj wicvwUs, g~j wbaviY, GKPzqvwiqvj vvWm,
AwWwUs vvWm cYqb, bevqb, Dbqb I cwiMnY mK h_vchy cve cYqbc~eK Dnv
KvDwji Abygv`bi Rb Dcvcb Kiv|
cg Aavq
ZvwjKvfzw, bevqb BZvw`
(2) Kvb wbixv dvgi Kvb ZvwjKvfz wbixK ev Kvb Askx`vi D dvg nBZ
c`ZvM ev hvM`vb Kwij, AbwaK 15 (cbi) w`bi ga D c`ZvM ev hvM`vbi welq
wjwLZfve KvDwjK AewnZ KwiZ nBe|
(2) KvDwj GB AvBbi Aaxb ZvwjKvfz wbixKK GKwU ZvwjKvfzw mb` c`vb
Kwie hvnvZ GB AvBb ev Z`axb cYxZ wewa, cwewa, MvBWjvBb, vvWm ev wb`kbvq
DwjwLZ ZvwjKvfzwi Rb chvR kZvejxi DjL _vwKe|
7046 evsjv`k MRU, AwZwi, m^i 9, 2015
(3) GB avivi Aaxb ZvwjKvfzwi Ave`bc hvPvB evQvB, wd, `vwLjxq KvMRvw`,
ZvwjKvfzKiY ev bv Kwievi wmv, ZvwjKvfzw mb`i gyw`Z I BjwbK Abywjwc msiY,
cqvRbxq Z_vw` mvaviYfve ev B-iwRvi wjwceKiY, mgqmxgv, Ave`bKvixK AewnZ
Kiv, wbixK ev wbixv dvg bvg ev iwRvi wjwce Kvb Z_ cwieZb ev GZ`msv
welqvw` wewa viv wbavwiZ nBe|
(M) ZvwjKvfz wbixK wnmve Dnvi Kvhg cwiPvjbv GKwU wbw` mgqi Rb
wMZ Kwie hvnvi gqv` 2 (`yB) ermi AwaK nBe bv; ev
(N) ZvwjKvfz wbixKK KviY `kvBevi hywmsMZ myhvM c`vb Kwiqv wjwLZ
Av`k viv ZvwjKvfzw evwZj; ev
34| Abbygvw`Z wbixv PPv|(1) Rb^v_ msv Ggb Kvb ewK wbixv Kvh
wbqvwRZ Kwie bv, hvnvi ZvwjKvfzw KvDwj KZK wMZ Kiv nBqvQ A_ev ZvwjKvfzw
wbixK KvDwj KZK evwZj Kiv A_ev hvnvi wei KvDwji mycvwikg cqvRbxq
eev MnYi welqwU ckv`vi GKvDUw cwZvb KZK wbbvaxb iwnqvQ|
(2) wbewYZ welqmg~n mK KvDwjK AewnZ bv Kwiqv Kvb ZvwjKvfz wbixK
Kvb wbixv dvgi bvg wbixv PPv KwiZ cvwieb bv, h_v :
(K) Askx`vix Kvievii , dvgi Askx`viMYi bvg I cwiPq vcbKvixi
^vi;
(L) wbixv dvgi jUvi nW eenvii , Dnvi GKwU Abywjwc; Ges
(M) hw` wbixv dvgi bvg Kvb AvwjK ev AvRvwZK bUIqvK Gi Abyic nq
ev dvg Kvb AvwjK ev AvRvwZK bUIqvKi Afz nq A_ev dvgi
jUvi nW ev Ab Kvb `wjj nBZ cZxqgvb nq h, D dvg Kvb AvwjK
ev AvRvwZK bUIqvKi Ask, Zvnv nBj D AvwjK ev AvRvwZK
bUIqvKi mwnZ mKi `vwjwjK cgvYmn wevwiZ weeiY|
(3) Kvb ZvwjKvfz wbixK Ab Kvb wbixK KZK mvw`Z Kvb wnmve, weeiY,
cwZe`b ev Ab Kvb `wjj ^vi Kwieb bv, hw` bv wZwb DnvZ m nb Ges mvw`Z
KvRi Rb c~Y `vq-`vwqZ MnY Kib|
35| wbixKi cwZe`b I AwfgZ|(1) Kvb Rb^v_ msvi Avw_K weeiYx mK
wbixv cwZe`b cZ Kwievi wbixK GB gg cweavb viv wbavwiZ dig njdbvgv
c`vb Kwieb h, D cwZe`b chvR AwWwUs vvWm Ges GB AvBb I Ab Kvb
AvBbi mswk weavb cwZcvjbg cZ Kiv nBqvQ|
(2) aviv 40 Gi Aaxb KvDwj KZK cYxZ AwWwUs vvWm AbymiY bv Kwiqv Kvb
ZvwjKvfz wbixK Zvnvi cwZe`b Kvb AwfgZ e Kwieb bv|
(3) h Kvb msv Bnvi evwlK cwZe`b mswk msvi cwiPvjKe` ev gZvcv
KgKZv GB gg AwfgZ cKvk Ki h, D cwZe`b KcviU Mfbv KvW ev Ab Kvb
wbqYg~jK Aek cvjbxq eevw` cwZcvjbg cZ Kiv nBqvQ, m wbixK Zvnvi
cwZe`b D KvW ev wbqYg~jK eevw`i kZi mwnZ mwZ iv Kwiqv cZ Kiv
nBqvQ wKbv Dnv DjL Kwieb|
36| iZi Awbqg|(1) Rb^v_ msvq wbixv cwiPvjbvKvj ZvwjKvfz wbixK
hw` GB gg m nb ev Zvnvi wekvm Kwievi hywmZ KviY _vK h, D msvq iZi
Awbqg msNwUZ nBqvQ, Zvnv nBj wZwb, AbwZwej^,
(K) Rb^v_ msvi cwiPvjbv cl`i m`mmn Dnvi KgKZvK D Awbqg
mwKZ wevwiZ weeiY wjwLZfve AewnZ Kwieb; Ges
7048 evsjv`k MRU, AwZwi, m^i 9, 2015
l Aavq
vvWm wbaviY I cwiexY, cKvkbv BZvw`
40| vvWm cYqb, BZvw`|(1) KvDwj, Rb^v_ msvmg~ni Rb ckv`vi
GKvDwUs mev c`vbi j
(K) BUvibvkbvj GKvDwUs vvW evW KZK RvwiKZ BUvibvkbvj GKvDwUs
vvW Gi mwnZ mwZ ivwLqv dvBbvwqvj wicvwUs vvWm; Ges
(L) BUvibvkbvj AwWwUs G Gvmyi vvWm evW KZK BUvibvkbvj
AwWwUs vvWm Ges wbqZv I bwZKZvi NvlYvi mwnZ mwZ ivwLqv
AwWwUs vvWm cYqb I Rvix Kwie|
evsjv`k MRU, AwZwi, m^i 9, 2015 7049
(2) KvDwj AwWwUs vvWm Gi mdj evevqb cqvRbxq MvBWjvBb Rvwi Kwie|
(3) cZK ZvwjKvfz wbixK Zvnvi ckvMZ `vwqZ cvjbi KvDwj KZK
AwWwUs vvWmmg~n DwjwLZ b~bZg kZ cwZcvjbmn GB AvBbi Aaxb RvwiKZ wewa,
cweavb, KvW ev MvBWjvBb AbymiY Kwie|
(4) Dc-aviv (1) G hvnv wKQzB _vKzK bv Kb, KvDwj AvRvwZK Dg Abykxjbi
mwnZ mvgm ivwLqv z` I gvSvwi cwZvbi Rb c_K mijxKZ Avw_K wicvwUs KvVvgv
Ges vvW cYqb KwiZ cvwie|
(5) KvDwj GB avivi Aaxb cYxZ AwWwUs vvWm I dvBbvwqvj wicvwUs vvWm
wbqwgZfve nvjbvMv` Kwie Ges Dnv mswk mKji AeMwZi Rb cKvk I cPvi Kwie|
41| vvWm cwZcvjb AevnwZ|KvDwj cqvRb, z` cwZvbK c_K
mijxKZ dvBbvwqvj wicvwUs vvW nBZ AevnwZ w`Z cvwie|
42| vvWm cYqb mnhvwMZv|KvDwj, GB avivi Aaxb dvBbvwqvj wicvwUs
vvWm Ges AwWwUs vvWm cYqbi Rb ckv`vi GKvDUw cwZvbi civgk I
mnvqZv MnY Kwie Ges Dic Kvb civgk I mnvqZv PvIqv nBj D cwZvb cqvRbxq
civgk I mnvqZv c`vb KwiZ eva _vwKe|
43| vvWmg~ni cvK&&-cKvkbv|KvDwj, Kvb dvBbvwqvj wicvwUs I AwWwUs
vvW cYqb ev mskvab KwiZ Pvwnj, ZrmK AvMnx eweMi wbKU nBZ 60 (lvU)
w`bi ga Avcw ev ge ev gZvgZ Avnvb Kwiqv GKwU bvwUk KvDwji IqemvBU
cKvk Ges ej cPvwiZ AZ 1 (GK) wU evsjv I 1 (GK) wU BsiRx `wbK cwKvq
avivevwnKfve 3 (wZb) w`b cPvi Kwie|
(2) Kvb ew RvwiZe vvWm& Gi Dci Avcw ev ge ev gZvgZ `vwLj KwiZ
BQv cKvk Kwij, wZwb Dc-aviv (1) G DwjwLZ bvwUk cPvii ci D bvwUk wbavwiZ
mgqi ga KvDwji wbKU wjwLZfve `vwLj KwiZ cvwie|
(3) KvDwj GB avivi Aaxb dvBbvwqvj wicvwUs I AwWwUs vvWmg~n cYqb ev
mskvabi Dk Dnv P~ov Kwievi Dc-aviv (2) Gi Aaxb `vwLjKZ Avcw ev
ge ev gZvgZ weePbv Kwie|
44| Rb^v_ msvmg~n KZK vvWm cwZcvjb|GB AvBb ceZbi AeewnZ ci
nBZ, Ab Kvb AvBbi Aaxb Rb^v_ msv KZK Kvb Avw_K weeiYx cZ Kwievi
evaevaKZv _vwKj D msv Bnv wbwZ Kwie h, Avw_K weeiYx D AvBb Ges GB
AvBbi Aaxb KvDwj KZK ZvwjKvfz wbixK viv wbixwZ Ges GB AvBbi Aaxb cYxZ
dvBbvwqvj wicvwUs vvW, KvW, wb`kbv, wewa ev cweavbmg~n AbymiYg cZ Kiv
nBqvQ|
7050 evsjv`k MRU, AwZwi, m^i 9, 2015
45| Avw_K weeiYx I evwlK cwZe`bi cwiexY|(1) Kvb Rb^v_ msv KZK
Avw_K weeiYx I evwlK cwZe`b Kvb miKvwi `i ev KZci wbKU Dcvcb Kiv nBj,
KvDwj ev ZrKZK wjwLZfve gZvcv Kvb KgKZv D Avw_K weeiYx I evwlK
cwZe`b GB AvBb AbymiYc~eK cYqb Kiv nBqvQ wKbv Zvnv chvjvPbv KwiZ cvwie|
(2) KvDwj ev ZrKZK wjwLZfve gZvcv KgKZv GZ`yk wbgewYZ ewMYi
wbKU nBZ Z_ ev evLv PvwnZ cvwie, h_v :
(K) Rb^v_ msvi h Kvb KgKZv ev cwiPvjK;
(L) Avw_K weeiYx cYqbi Rb `vwqZcv Rb^v_ msvi KgKZv;
(M) Rb^v_ msvi Avw_K weeiYx I cwZe`b wbixvi Rb wbhy wbixK ev
wbixv dvg; Ges
(N) K AwWU mv`bKvix wbixK|
(3) Kvb Rb^v_ msv Dnvi evwlK Avw_K weeiYx Kvb miKvwi `i ev KZci
wbKU `vwLj Kwij, D Avw_K weeiYx GKwU Abywjwc cweavb viv wbavwiZ cwZZ
KvDwji wbKU Dcvcb Kwie|
(4) KvDwj, cweavb viv wbavwiZ wd I Z_ mnhvM, h Kvb Rb^v_ msvi wbKU
nBZ Dnvi Avw_K weeiYx ZrKZK wbavwiZ mgqi ga `vwLji Rb Av`k w`Z cvwie|
46| Rb^v_ msvi wbixK`i wbixv PPv cybixY|KvDwj ev ZrKZK
wjwLZfve gZvcv h Kvb KgKZv, GKRb ZvwjKvfz wbixKi wbixv PPv cybixY
KwiZ cvwie Ges GZ`yk
(K) mswk wbixK ev Zvnvi Askx`vi, KgPvix ev mnvqK Kvb ewi `Lj _vKv
ev wbqYvaxb _vKv mKj iKW, `wjjvw`, evwlK evj wmU, bM` ev evsK
MwQZ A_, RvgvbZ, fvvi ev Abwea mw, BZvw` cwi`kb, cixv I
Abywjwc msMn KwiZ cvwie; Ges
(L) h Kvb Askx`vi, KgPvix ev mnhvMx ewi wbKU nBZ Z_ ev evLv
PvwnZ ev wRvmvev` KwiZ cvwie|
47| dvBbvwqvj wicvwUs I AwWwUs vvWm AbymiYi evaevaKZv|(1)
KvDwji wbKU hw` cZxqgvb nq h, Kvb Rb^v_ msv GB AvBbi Aaxb cYxZ Kvb
dvBbvwqvj wicvwUs I AwWwUs vvWm, KvW ev MvBWjvBb AbymiY KwiZ e_ nBqvQ,
ev Rb^v_ msvi Avw_K weeiYxi iZi weKwZ NUvBqvQ, Zvnv nBj KvDwj D Rb^v_
msvK G evcvi mZK KwiZ cvwie ev D vvWm& AbymiYg Awej^ Dnvi Avw_K
weeiYx cwieZb ev mskvabi Rb wb`k w`Z cvwie|
evsjv`k MRU, AwZwi, m^i 9, 2015 7051
(2) Dc-aviv (1) Gi Aaxb Kvb Rb^v_ msvK wb`k c`vb Kiv nBj, D wb`k
cvwi 30 (wk) w`bi ga D Rb^v_ msv Dnvi Avw_K weeiYx mskvab ev cwieZb
Kwie Ges mskvwaZ ev cwiewZZ AvKvi cZKZ Avw_K weeiYx mswk miKvwi `i ev
KZci wbKU cybtDcvcb Kwie|
mg Aavq
Aciva, Z`, Rwigvbv I `, Avcxj BZvw`
48| Aciva I ` BZvw`|hw` Kvb ew GB AvBb ev Z`axb cYxZ wewa, cweavb,
MvBWjvBb, vvWm ev wb`kbvq DwjwLZ Kvb kZ f A_ev Amvay cv A_ev wg_v Z_
c`vbi gvag wbixK wnmve wbeb jvf Kib A_ev GB AvBbi Kvb weavb jNb Kib
Zvnv nBj Dnv nBe GKwU Aciva Ges D Acivai Rb wZwb AbwaK 5(cuvP) eQii
Kviv` ev Ab~b 5(cuvP) j UvKv Rwigvbv ev Dfq ` `wZ nBeb|
49| AwfhvMi Z`, BZvw`|(1) KvDwj, wewa viv wbavwiZ cwZZ wbgewYZ
h Kvb AwfhvMi myz Z`i eev MnY KwiZ cvwie, h_v :
(K) Kvb ZvwjKvfz wbixKi wei DvwcZ hKvb Amr wbixv PPv, Aenjv
ev ckvMZ Am`vPiYi AwfhvM;
(L) Kvb ZvwjKvfz wbixK KZK wbixv PPv KvW Gi jNb;
(M) aviv 36 Abyhvqx ckKZ iZi Awbqg msNUb; Ges
(N) GB AvBb ev Z`axb cYxZ wewa, cweavb, MvBWjvBb, vvWm ev wb`kbvq
DwjwLZ Kvb kZ f|
(2) GB AvBbi Dk c~iYK, KvDwj ev Z`KZK gZvcv KvDwji Kvb
m`m ev KgKZv KZK wb`wkZ nBj Kvb Rb^v_ msv, Dnvi cwiPvjK, KgKZv ev KgPvix
A_ev wbixK, Zvnvi `Lj ev wbqYvaxb _vKv h Kvb Z_, cvmwK ewn, iKW ev `wjj
Dcvcb ev `vwLj KwiZ eva _vwKeb|
(3) Dc-aviv (2) Gi Aaxb wb`wkZ Kvb welq Mvcb ev GZ`&mswk cki Di
c`vb A^xKwZ vcb Kiv hvBe bv|
50| Av`k jNbi Rb ckvmwbK Rwigvbv BZvw`|(1) hw` Kvb ZvwjKvfz
wbixK GB AvBbi Aaxb c` KvDwji Kvb Av`k ev wb`k cvjb KwiZ A^xKvi
Kib ev e_ nb, Zvnv nBj KvDwj D ZvwjKvfz wbixKK wewa viv wbavwiZ cwZZ
I cwigvY A_ ckvmwbK Rwigvbv wnmve Avivc KwiZ cvwie|
(2) Dc-aviv (1) Gi Aaxb AvivwcZ Rwigvbv Public Demands Recovery Act,
1913 (Act No. III of 1913) Gi Aaxb Public Demands wnmve Av`vqhvM nBe|
7052 evsjv`k MRU, AwZwi, m^i 9, 2015
(5) Avcxj KZci msLvMwi m`mi gZvgZi wfwZ wmv MnxZ nBe|
(6) GB avivi weavb Abyhvqx AvcxjKvixi wei wmv c`vb Kiv nBj Avcxj
KZc D AvcxjKvixK Avcxj msv hveZxq LiP enbi wmv c`vb KwiZ cvwie|
(7) Avcxj KZci mKj eqfvi wewa viv wbavwiZ cwZZ Ges KvDwji Znwej
nBZ wbevn Kiv nBe|
Ag Aavq
KvDwji Avw_K welqvw`
55| KvDwji Znwej|(1) dvBbvwqvj wicvwUs KvDwj Znwej bvg KvDwji
GKwU Znwej _vwKe Ges DnvZ wbewYZ A_ Rgv nBe, h_v :
(K) miKvi KZK c` Aby`vb;
(L) GB AvBbi Aaxb Av`vqhvM wd, PvR I ckvmwbK Rwigvbv;
(M) KvDwj KZK c` mev eve` cv A_; Ges
(N) Ab Kvb ea Drm nBZ cv A_|
(2) Znweji A_ KvDwji bvg, KvDwj KZK wbavwiZ cwZZ Kvb Zdwmwj
evsK Rgv ivLv nBe Ges KvDwj KZK wbavwiZ cwZZ GB Znwej A_ DVvbv hvBe|
(3) GB Znweji A_ nBZ Pqvigvb, m`m, Avcxj KZc, KvDwji KgKZv I
KgPvix`i eZb fvZv, cvwikwgK, mvbx I AvbylwK Abvb eq wbevn Kiv nBe|
(4) Kwgkb Dnvi cZK A_ ermi Dnvi mKj eq wbevni ci D A_ cRvZi
mshy Znwej Rgv c`vb Kwie|
evLv|GB AvBbi Dk c~iYK Zdwmwj evsK A_ The Bangladesh Bank
Order, 1972 (P. O. No. 127 of 1972) G msvwqZ Scheduled Bank|
(4) KZci wnmve wbixvi Dk gnv wnmve-wbixK I wbqK wKsev Zvnvi wbKU
nBZ gZvcv Kvb ew KvDwji mKj iKW, `wjjvw`, evwlK evj wmU, bM` ev
evsK MwQZ A_ RvgvbZ, fvvi ev Abwea mw, BZvw` cixv Kwiqv `wLZ cvwieb
Ges Pqvigvb, m`m ev KZci h Kvb KgKZv ev KgPvwiK wRvmvev` KwiZ
cvwieb|
57| evwlK evRU weeiYx|KvDwj cwZ A_ ermi ii Ab~b 3 (wZb) gvm c~e
cieZx A_ ermii evwlK evRU weeiYx miKvii wbKU ck Kwie Ges DnvZ D Avw_K
ermi miKvii wbKU nBZ h cwigvY A_i cqvRb nBe Dnvi DjL _vwKe|
58| evwlK Kg cwiKbv I Kkj cYqb|KvDwj cwZ ermi Dnvi GKwU Kg
cwiKbv I Kg Kkj cYqb Kwie Ges Dnv AeMwZi Rb miKvii wbKU ck Kwie|
beg Aavq
KwZcq AvBbi AvbylwK mskvab
59| P. O. No. 2 of 1973 Gi mskvab|Bangladesh Chartered Accountants
Order, 1973 (P. O. No. 2 of 1973) Gi
(K) Article 2 Gi clause (1) Gi sub-clause (d) Gi ci wbgic b~Zb sub-
clause (dd) mwbewkZ nBe, h_v :
(dd) Financial Reporting Council (FRC) means the Financial
Reporting Council established under section 3 of the
Financial Reporting Act, 2015;
(L) Article 8 Gi ci wbgic b~Zb Article 8A mwbewkZ nBe, h_v :
8A. The Institute shall ensure that all members of the Institute
shall comply with the Financial Reporting Standards and
Auditing Standards issued by the Financial Reporting Council
(FRC) pursuant to section 40 of the Financial Reporting Act,
2015.;
(M) Article 9 Gi sub-clause (vi) Gi cvwZ dyjc(.) Gi cwieZ
mwgKvjb (;) cwZvwcZ nBe Ges AZtci wbgic b~Zb sub-clause
(vii) mshvwRZ nBe, h_v :
(vii) has been removed from the membership of the Institute on
being found on inquiry not to have complied with the
Financial Reporting Standards and Auditing Standards
issued by the Financial Reporting Council (FRC) pursuant to
section 40 of the Financial Reporting Act, 2015.; Ges
evsjv`k MRU, AwZwi, m^i 9, 2015 7055
`kg Aavq
wewea
66| Ab AvBbi Aaxb eevK zY bv Kiv|(1) GB AvBb, wewa ev cweavb Gi
Aaxb MnxZ Kvhaviv ev eev Ab Kvb AvBbi Aaxb MnxZ eevi AwZwi nBe Ges
Ab AvBbi Aaxb MnxZ eevK zY Kwie bv|
(2) Comptroller and Auditor General (Additional Functions) Act, 1974 (Act
No. XXIV of 1974) Gi GB AvBbi weavbvejx KvhKi nBe bv|
67| cKvkbv|(1) KvDwj Dnvi Kvhcwiwafz welq ckv`vi GKvDUw cwZvb,
ZvwjKvfz wbixK, Rb^v_ msv I mswk Abvb mKji Kvhv_, mgq mgq, mvKyjvi,
bvwUk, wew, -gvwmK ev lvbvwmK ev evrmwiK mvgwqKx, BZvw` cKvk KwiZ cvwie|
7058 evsjv`k MRU, AwZwi, m^i 9, 2015
(2) Dc-aviv (1) Gi Aaxb cKvwkZ welq AbwZwej^ KvDwji Iqe mvBU Ges
wew AvKvi RvZxq `wbK cwKvq cPvi KwiZ nBe|
(3) KvDwj GB AvBb ev Z`axb cYxZ wewa,cwewa, we`gvb vvWm, MvBW jvBb,
mswewae cvcb I GB AvBbi Dki mwnZ mswk AvBbMZ `wjjvw` dvBbvwqvj
wicvwUs KvW wnmve wbqwgZ I nvjbvMv` AvKvi cKvk Kwie Ges Dnv KvDwji Iqe
mvBUI cKvk Kwie|
68| wekl weavb|GB AvBbi l Aavqi weavbvejx aviv 2(8)(L) Z DwjwLZ
cwZvbmg~ni 2017 mbi 30 Ryb mgq ch KvhKi nBe bv|
69| ckv`vi GKvDUw cwZvb KZK BmyKZ vvWmg~ni ndvRZ|GB
AvBb wfbic Kvb wKQy bv _vwKj, ckv`vi GKvDwUs mev c`vbi j wbixK`i Rb
ckv`vi GKvDUw cwZvb KZK MnxZ I cKvwkZ dvBbvwqvj wicvwUs Ges AwWwUs
vvWmmg~n, hw` _vK, GB AvBbi Aaxb wewa ev cweavb viv Abyic Kvb vvWm
cYxZ bv nIqv ch GBic ejer _vwKe hb Dnv GB AvBbi Aaxb cYxZ nBqvQ|
70| wewa cYqbi gZv|(1) GB AvBbi Dk c~iYK, miKvi, miKvwi
MRU cvcb viv, wewagvjv cYqb KwiZ cvwie|
(2) miKvi, Dc-aviv (1) Gi Aaxb wewa cYqbi Dk ckv`vi GKvDUw
cwZvbi civgk MnY Kwie, Ges mswk Abvb mKji gZvgZ, civgk ev Avcw Avnvb
Kwiqv miKvwi MRU wew viv Dnv cvK&-cKvk Kwie|
(3) Dc-aviv (2) Gi Aaxb cvK&-cKvwkZ welqi Dci Kvb ewi Kvb gZvgZ,
civgk ev Avcw _vwKj Dnv wjwLZfve MRU cvK&-cKvki AbwaK 30 (wk) w`bi ga
miKvii wbKU ciY KwiZ nBe|
(4) miKvi, Dc-aviv (2) I (3) Gi Aaxb cv gZvgZ, civgk ev Avcw
weePbv Kwiqv MRU cvK-cKvki AbwaK 120 (GKkZ wek) w`bi ga Dnv P~ovfve
cKvk Kwie|
71| cweavb cYqbi gZv|(1) KvDwj, GB AvBbi Dk c~iYK, miKvii
c~evbygv`bg, miKvwi MRU cvcb viv cweavb cYqb KwiZ cvwie|
(2) KvDwj, Dc-aviv (1) Gi Aaxb cweavb cYqbi Dk ckv`vi GKvDUw
cwZvbi civgk MnY Kwie, Ges mswk Abvb mKji gZvgZ, civgk ev Avcw Avnvb
Kwiqv miKvwi MRU wew viv Dnv cvK&-cKvk Kwie|
(3) Dc-aviv (2) Gi Aaxb cvK&-cKvwkZ welqi Dci Kvb ewi Kvb gZvgZ,
civgk ev Avcw _vwKj Dnv wjwLZfve MRU cvK&-cKvki AbwaK 30 (wk) w`bi ga
KvDwji wbKU ciY KwiZ nBe|
(4) KvDwj, Dc-aviv (2) I (3) Gi Aaxb cv gZvgZ, civgk ev Avcw weePbv
Kwiqv MRU cvK&-cKvki AbwaK 90 (beB) w`bi ga Dnv P~ovfve cKvk Kwie|
evsjv`k MRU, AwZwi, m^i 9, 2015 7059
(2) Dc-aviv (1) Gi Aaxb cKvwkZ BsiRxZ Ab~w`Z cvV Ges GB evsjv AvBbi
ga weivai evsjv cvV cvavb cvBe|
cYe PeZx
AwZwi mwPe (AvBwcG)|
gvt Avyj gvjK, DccwiPvjK (`vwqZcv), evsjv`k miKvwi gy`Yvjq, ZRMuvI, XvKv KZK gyw`Z|
gvt AvjgMxi nvmb (DcmwPe), DccwiPvjK, evsjv`k dig I cKvkbv Awdm,
ZRMuvI, XvKv KZK cKvwkZ| website: www.bgpress.gov.bd