Nepal S. & Associates, Chartered Accountants

Chartered Accountants, Nepal

Clear numbers. Sound decisions.

Nepal S. & Associates is a Nepal-based accounting firm offering audit and assurance, tax advisory, risk and business advisory, and due diligence review to businesses, cooperatives, and organisations across a range of industries.

CA

Partner-led engagements

10

Industries served

NFRS

Reporting standards

ICAN

Registered practice

Our services

Three pillars. Partner-led throughout.

Every engagement is scoped and signed off by a qualified chartered accountant, not delegated down an unsupervised team.

01

Domestic Tax Advisory Services

We have a team of young and dynamic professionals’ with ample knowledge of Nepalese and International Taxation. Our Tax Team is dedicated to support our clients 365 days a year in relation to the Tax Matters and Issues. We provide instant advise on the tax issues faced by our clients.

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02

International Taxation

We have a team of young and dynamic professionals’ with ample knowledge of Nepalese and International Taxation. Our Tax Team is dedicated to support our clients 365 days a year in relation to the Tax Matters and Issues. We provide instant advise on the tax issues faced by our clients.

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03

Post Merger Support Services

Post Merger support has off-late been taken as one of the most important aspect of any size of transactions of Mergers and Acquisitions. Many M & A deals fail becasue of the Post Merger blues. Our Transaction Support Team works on the floor with the Clients to get over with the Post Merger Issues that could be Accounting related, HR Related, Operation Related or otherwise.

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04

Pre-Merger Support Services

Pre-Merger Support Services : Sell-Side Advisory

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05

Due Diligence Review Services

Merger and Acquisition Transactions are increasing in Nepal over the past few years. Especially, with the Central Bank of Nepal’s mandate for the merger of Bank and Financial Institutions, numbers of Mergers happening in Nepal is increasing day by day.

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06

Business Valuation Services

Merger and Acquisition Transactions are increasing in Nepal over the past few years. Especially, with the Central Bank of Nepal’s mandate for the merger of Bank and Financial Institutions, numbers of Mergers happening in Nepal is increasing day by day.

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07

Statutory Audit Services

We provide Audit and Assurance Services through its Accounting Arm M/s NBSM & Associates, Chartered Accountants, a licensed Accounting Firm by Institute of Chartered Accountants of Nepal. It provides Audit Services to medium to large size organizations from across the industry. We provide high quality service and advice to the client to make their business grow. Our Professionals have the blend of knowledge and experience of providing Auditing and Assurance Services to Domestic and Multinational Clients.

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08

Tax Audit and Certification

We provide Tax Audit and Certification Services through its Accounting Firm M/s NBSM & Associates, Chartered Accountants, a licensed Accounting Firm by Institute of Chartered Accountants of Nepal. It provides Tax Audit and Certification Services to medium to large size organizations from across the industry. We provide high quality service and advice to the client to make their business grow. Our Professionals have the blend of knowledge and experience of providing Tax Audit and Certification Services to Domestic and Multinational Clients.

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09

Risk Advisory Services

NBSM have a team of young and dynamic professionals’ with ample knowledge of Risk Consulting across the Industry. In today’s business environment, companies are facing pressure to comply with a raft of regulatory requirements. Meanwhile, more and more organisations are recognising that understanding and managing risk can be a key driver of increased stakeholder value - while failure in risk management can have cataclysmic consequences.

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10

IT Security and Technology Consulting

We have a team of young and dynamic professionals’ with ample expertise on Information Security and Technology Consulting. Today no business can prosper without the use and help of the Information Technology. With the increasing use of Information Techonology in every aspect of the Business and Human Life, Information Security and Information Technology Strategy plays a very important role.

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11

Foreign Direct Investment Consulting

Nepal has been a very good Investment Destination in recent Years. The Amount of Foreign Investment coming to Nepal has been increasing day by day. We provide Consulting Service for helping Foreign Companies to make Investment in Nepal.

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12

Business Consulting

NBSM provides Business Consulting Services to National and Multinational Companies of any Size. The Services includes:

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13

Accounting & Audit Outsourcing Services

Accounting & Audit Outsourcing Services

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14

Accounting & Outsourcing

Your finance function, run properly, without the headcount

Bookkeeping, payroll, and management reporting run by qualified staff, for businesses that need reliable numbers monthly but do not yet need a full in-house finance team.

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15

Business Advisory & Consulting

Practical guidance for growing and formalising your business

Many of our advisory clients come to us at a point of change, incorporation, a new investor, a loan application, restructuring, or simply outgrowing an informal bookkeeping setup. We help translate that moment into a clear financial and reporting structure that will hold up to scrutiny.

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16

Audit & Assurance

Independent assurance you and your stakeholders can rely on

Our audit engagements are planned around how your business actually operates, not a generic checklist. We work through your accounting records, internal controls, and supporting documentation to form an opinion on whether your financial statements present a true and fair view under the Nepal Financial Reporting Standards (NFRS) and the requirements of the Companies Act.

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17

Tax Services & Regulatory Compliance

Staying ahead of Nepal's tax and regulatory calendar

Nepal's tax regime changes frequently, and the cost of getting a filing wrong is rarely just a fine, it is time, attention, and credibility with the Inland Revenue Department. We manage income tax, VAT, and withholding tax computations and filings for our clients, and keep an eye on the deadlines so nothing is left to the last week.

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Industries

Sector context, not a generic checklist.

Banking & Financial Service

Our Team has the in depth knowledge of Banking Processes, Regulatory Requirements, Core Banking Practices and Risk Management Practices of Banking Industry. We have been involved with the Audit and consulting of Banking & Financial Service Sector since our inception.

Manufacturing

We have a team of young and dynamic professionals’ with core competency in Manufacturing Sector. We have been associated with Manufacturing Industry by providing Risk Advisory Services, Audit Services, Consultancy Services and Tax Advisory Services.

NGO/INGO

We have a strong team of professionals dedicated for the Development Sector. We provide wide range of services to the Development Sector including Statutory Audit, Internal Audit, Fund Audit and Consultancy Services across the regions of Nepal.

Electronics & Communication Industry

We have been involved in providing Consulting and Audit of Electronics and Communication Industry since its establishment.

Trading & Retail

We have a team of young and dynamic professionals’ with core competency in Trading Sector. We have been associated with Trading Industry by providing Risk Advisory Services, Statutory Audit Services, Consultancy Services and Tax Advisory Services.

Travel, Tourism & Hotel

We have a team of young and dynamic professionals with expertise in Audit, Taxation and Consultancy in the Hospitality Sector. NBSM have a team of young and dynamic professionals’ with expertise in Audit, Taxation and Consultancy in the Hospitality Sector.

Hospital and Education Industry

We have a team of professionals having in depth knowledge and experience of working with Largest Hospital Chains in Nepal, India and South Asia. We have also been associated with some of the biggest educational institutions of Nepal, Leading Medical Colleges, Leading Business Schools in Nepal in the capacity of Auditor and Consultants.

Hydropower & Construction

Nepal is second richest country in the world for the Water Resources. Nepal has the capacity of above 80,000 Megawatt Hydropower Production. We have the expertise of providing Audit and Consultancy Services to Hydropower Companies, Construction and Real Estate Companies in Nepal.

Trade & Commerce

For importers, distributors, and traders, we handle VAT compliance, customs-related documentation, and margin analysis across multi-line product portfolios.

Energy

From hydropower to renewables, we understand the long project cycles, concession terms, and capital-intensive financing that shape reporting in the energy sector.

Technology & Software

We advise software and IT service businesses on export income treatment, revenue recognition for subscription and service models, and startup-stage compliance.

Construction

We support contractors and developers with project-based accounting, percentage-of-completion reporting, and the tax treatment specific to construction contracts.

Minerals

We advise mineral extraction and processing businesses on royalty computations, licensing compliance, and the accounting treatment of exploration and development costs.

Financial Sector

We support microfinance institutions, cooperatives, and financial intermediaries with regulatory reporting and the specialised audit procedures the sector requires.

Hospitality & Tourism

We help hotels, resorts, and tour operators manage seasonal revenue accounting, tourism levy compliance, and the reporting expectations of hospitality lenders.

Agribusiness

We work with agro-processing and agribusiness clients on seasonal cash flow planning, cooperative reporting standards, and sector-specific tax incentives.

Service Industry

From consultancies to professional service firms, we tailor bookkeeping and tax support to businesses whose main asset is billable time, not inventory.

Numbers you can act on, explained in plain language.

We flag process gaps and compliance risks as we find them, so an engagement adds value beyond the signed report.

Why us

How we work.

Why clients work with us

We keep engagements led by qualified chartered accountants, not delegated down an unsupervised team, and we explain findings in plain language so management and boards can act on them.

Consistency matters to us: the same partner who scopes an engagement stays involved through its completion, so context is never lost between meetings.

Let’s talk about your engagement.

Tell us what you need reviewed, filed, or structured, and we will tell you what the engagement actually involves.

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