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    Introduction

    On 20 Shrawan 2063 (5 August 2006), a national assembly of registered auditors was held in Kathmandu to discuss the protection of professional rights, interests, and the development of auditors in Nepal. Recognizing the need for a unified platform to address these issues, the Auditors' Association of Nepal (AUDAN) was established. The assembly formally approved its formation to ensure a structured, institutional approach to promoting the rights and interests of auditors.

    AUDAN was officially registered with the Labor and Employment Management Department on 8 Mangsir 2063 (24 November 2006) with the objective to promote the importance of accounting and auditing, protect and enhance the rights and interests of auditors, foster unity, goodwill, and understanding among accounting professionals, and ensure their accountability, discipline, and dedication toward their profession. Since then, it has been actively representing approximately 8,000 registered auditors across 63 districts under the motto, “Unity is Strength.”

    As the only national professional organization for Registered Auditors in Nepal, AUDAN plays a crucial role in protecting auditors' rights, promoting organizational unity, enhancing professional competence, and contributing to the advancement of the accounting and auditing profession.

    Before the rise of Chartered Accountants in Nepal, Registered Auditors were the backbone of the auditing profession, contributing significantly to the nation’s financial growth through their expertise in auditing, accounting, and related services. Despite the rapid increase in the number of Chartered Accountants, Registered Auditors continue to play a vital role in the profession. As a leading institution for Registered Auditors, AUDAN remains focused on professional development, safeguarding rights, and enhancing capabilities.

    Today, AUDAN remains committed to empowering its members, addressing professional disparities, and fostering partnerships to achieve its goals for a stronger and more inclusive profession.

    Vision and Mission

     

    OUR VISION:

    To protect the rights and interests of professional auditors in Nepal, promoting the highest standards of accounting, auditing, and integrity in the country while contributing to good governance and national prosperity.

     

    OUR MISSION:

    To empower auditors through continuous professional development, foster unity within the profession, and advocate for unity, equality, justice, and transparency in the auditing and accounting sector of the country in a professional manner.

     

    Objectives of Association
    • To promote the importance of accounting and auditing in the economic development of the country and to inspire its members to conduct audits impartially and independently.
    • To cultivate a sense of social responsibility among members, enhancing social recognition and trust.
    • To work for the protection and promotion of the rights and interests of its members.
    • To enhance the skills and capabilities of its members through various creative programs and training, thereby improving professional competence, advancing professionalism, and facilitating technology transfer.
    • To coordinate with The Institute of Chartered Accountants of Nepal (ICAN) and other national and international organizations to develop the qualifications of its members and the auditing system in line with national and international standards and practices.
    • To conduct short and long-term training programs on practical accounting topics by affiliating with or obtaining approval from technical education or training institutions established by the Government of Nepal.
    Structure and Management of Association

    The association operates through a structured hierarchy at the district, provincial, and central levels, with councils and functional committees at each level responsible for oversight, monitoring, and evaluation. Each council and committee member serves a tenure of three years. At the central level, the organization comprises the National General Assembly, National Council, Central Executive Committee, and Central Secretariat. It also includes four committees: Advisory Committee, Expert Committee, and Disciplinary Committee, alongside twelve departments such as Enhancing Professional Competence, ICAN Coordination, Continuing Professional Education (CPE), Publicity, Member Interests and Social Welfare, NFRS for SMEs, Acts, Rules and Guidelines, Information Technology, Women, Organization, Financial, and Grievance Handling and Facilitation Department,. Additionally, there are eight provincial mechanisms, one in each province, with an additional provincial wing established in Bagmati Province to represent the Valley districts. At the provincial and district levels, the structure consists of Provincial Assemblies, Provincial Councils, Provincial Secretariats, Provincial Executive Committees, District Assemblies, and District Executive Committees. The Central Executive Committee includes positions such as President, Senior Vice President, First, Second and Third Vice President, General Secretary, Deputy General Secretaries, Secretaries, Treasurer, Co-Treasurer, and Members, while the provincial and district committees include a Chairperson, Vice Chairperson, Secretary, Joint-Secretary, Treasurer, Co-Treasurer and Members.

    Membership types include general membership, lifelong membership, and honorary membership. Auditors who are members of ICAN or those skilled in accounting education are eligible to join.