A. Adhikari & Associates — Chartered Accountants

Insights

Professional commentary on regulation, reporting and risk

Notes prepared by our team for finance leaders, boards and audit committees in Nepal.

Audit7 min read

Statutory Audit in Nepal: Requirements, Process and Deadlines

Every company registered in Nepal must have its accounts audited annually. Here is who needs an audit, how the process works and the deadlines that matter.

Tax6 min read

Income Tax and VAT Deadlines in Nepal: The Compliance Calendar

Monthly VAT and TDS returns, three advance tax instalments and the annual return — how Nepal's recurring tax obligations fit together across the fiscal year.

Business8 min read

How to Register a Company in Nepal: A Step-by-Step Guide

From name reservation at the OCR to PAN, VAT and ward registration — the full sequence for incorporating in Nepal, and the post-registration obligations that catch founders out.

NFRS7 min read

NFRS in Nepal: Which Financial Reporting Framework Applies to Your Entity?

NFRS mirrors IFRS, but which tier applies — full NFRS or NFRS for SMEs — depends on your entity's class. A practical map of the framework and its judgement areas.

Business8 min read

Foreign Direct Investment in Nepal: Approval, Tax and Repatriation Essentials

FITTA approval, minimum thresholds, the negative list, and the NRB recording that makes future repatriation possible — the compliance spine of foreign investment into Nepal.

Compliance6 min read

Internal Audit vs Statutory Audit: What Your Business Actually Needs

One is owed to the law, the other to your own governance. Where statutory and internal audit differ, and the signals that a business has outgrown informal controls.

Tax6 min read

E-TDS in Nepal: Withholding Obligations, Deadlines and Common Mistakes

Every salary, rent, interest and service payment carries a withholding decision. What attracts TDS in Nepal, when it must be deposited, and where filers go wrong.

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Discuss your audit, tax, accounting or corporate compliance requirement with our team in Kupondole, Lalitpur.

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