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The Institute of Chartered Accountants of Nepal (ICAN) allows the Institute's members holding certificate of practice to acquire their membership.
An Institute's members holding certificate of practice may request ICAN in prescribed form for specifying the subjects in which he would be required to appear in the examination for obtaining the membership of ICAN. A member of the Institute in practice is generally required by ICAN to pass the examination of the following subjects:
  1. Commercial Laws;
  2. Direct Tax; and
  3. Indirect Tax.
ICAN conducts examination in the months of June and December each year in Nepal. In order to clear the above examinations, atleast 40 percent. marks are required to be obtained in each paper and 50 percent. in aggregate. In case of candidates failing to clear all three papers as above in one sitting, the examination regulations of ICAN permit exemption from appearance in paper(s) in which the candidate has secured atleast 60 percent. marks provided that a minimum of 30 percent. marks is obtained in the remaining papers.
After clearance in the examination of the above three papers of the ICAN examination, a member of the Institute in practice is required to submit duly filled prescribed form alongwith requisite fee with ICAN. The applicant has to remit registration fee of Nepali Rupees 3,000 and annual membership fee of Nepali Rupees 2,200 alongwith the application for membership.
Certificate of Practice
A member has to apply in prescribed form for issuance of certificate of practice. The regulations governing membership of ICAN allow foreign citizens to practice in Nepal in form of firms only in which the share of the foreign citizen(s) shall not exceed 51 percent. ICAN allows firm name containing the name(s) or surname(s) of one or all partners of the firm.
Any query regarding membership of ICAN may be addressed to Mr Purushottam Lal Shrestha, Executive Director, the Institute of Chartered Accountants of Nepal (ICAN) at with a copy to Mr Rakesh Sehgal, Joint Secretary, International Affairs Cell of the Institute at

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