Provisions on Accounts, Records, Details and Reporting (Chapter 9 of BAFIA 2073)
Автор: Study with Kiran
Загружено: 2025-11-24
Просмотров: 144
Chapter 9 of the Bank and Financial Institutions Act (BAFIA) 2073 deals with how banks and financial institutions in Nepal must maintain their accounts, records, reporting, auditing procedures, audit committees, auditor appointments, and compliance duties.
In this video, we cover Sections 58 to 68, including:
• Requirements for accurate accounts and double-entry bookkeeping
• Balance Sheet, P/L Account, Cash Flow Statement formats and submission timelines
• Duties and structure of the Audit Committee
• Internal audit and monitoring responsibilities
• External audit rules, timelines, and reporting requirements
• Appointment, qualification, and ineligibility criteria for auditors
• Rights, powers, functions, and duties of auditors
• NRB authority to demand corrections, re-publication, and additional audit tasks
• Penalties and actions against non-compliant auditors
This chapter is essential for exam preparation, banking professionals, students of BAFIA, NRB compliance officers, and anyone working in audit or finance.
If you're preparing for banking exams (A, B, C, D level), Business Law, BAFIA, or NRB compliance—this video gives you a complete and simplified explanation.
#bafia #bafia2073
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