dvBbvwÝqvj wi‡cvwU©s AvBb, 2010
Rb¯^v_© ms¯’vmg~‡ni dvBbvwÝqvj wi‡cvwU©s Kvh©µ‡gi `ÿ wbqš¿Y Ges wnmve I wbixÿv †ckvi D”PZi bRi`vwi e¨e¯’vi Dbœq‡bi wbwgË GKwU KvDwÝj cÖwZôv I Avbylw½K welqvw` m¤ú‡K© weavbK‡í AvbxZ

wej
†h‡nZz Rb¯^v_© ms¯’vmg~‡ni dvBbvwÝqvj wi‡cvwU©s Kvh©µ‡gi `ÿ wbqš¿Y Ges wnmve I wbixÿv †ckvi D”PZi bRi`vwi e¨e¯’vi Dbœq‡bi wbwgË GKwU KvDwÝj cÖwZôv I Avbylw½K welqvw` m¤ú‡K© weavb Kiv mgxPxb I cÖ‡qvRbxq; ‡m‡nZz GZØviv wb¤œiæc AvBb Kiv nBjt

cÖ_g Aa¨vq cÖv_wgK welqvw`
1|

mswÿß wk‡ivbvg I cÖeZ©b|- (1) GB AvBb dvBbwÝqvj wi‡cvwU©s AvBb, 2010 bv‡g AwfwnZ nB‡e|
(2)

2|

Bnv Awej‡¤^ Kvh©Ki nB‡e|

msÁvmg~n|- welq ev cÖm‡½i cwicš’x †Kvb wKQz bv _vwK‡j, GB AvB‡b(1)

ÒAwWwUs ÷¨vÛvW©m&Ó A_© GB AvB‡bi aviv 33 Gi Aaxb KvDwÝj KZ©„K cÖYxZ AwWwUs ÷¨vÛvW©m&;

(2)

ÒAvwcj UªvBey¨bvjÓ A_© GB AvB‡bi aviv 25 Gi Aaxb MwVZ Avcxj UªvBey¨bvj;

(3)

ÒAvw_©K weeiYxÓ A_© AšÍe©Zx©Kvjxb ev P‚ovšÍ w¯’wZcÎ, Avq weeiYx ev jvf I †jvKmvb wnmve,
BKz¨BwU cwieZ©‡bi weeiY, bM` cÖevn weeiYx, UxKv I Acivci weeiYx I Bnv‡`i Dci e¨vL¨vg~jK wee„wZ;

(4)

ÒAvw_©K ermiÓ A_© cÖwZ‡e`bKvix ms¯’v KZ…©K Avw_©K weeiYx cÖ¯‘‡Zi Rb¨ †h 12 (evi) gvm mgq‡K wba©viY Kiv nB‡e †m mgq;

(5)

ÒBwbw÷wUDU Ae K÷ GÛ g¨v‡bR‡g›U GKvD‡›U›Um&&Ó A_© Cost and Management
Accountants Ordinance, 1977 (Ord. No. LIVI of 1977) Gi Aaxb cÖwZwôZ Bbw÷wUDU Ae
K÷ GÛ g¨v‡bR‡g›U GKvD‡U›Um&&;

(6)

ÒKvDwÝjÓ A_© GB AvB‡bi aviv 4 Gi Aax‡b MwVZ dvBbvwÝqvj wi‡cvwU©s KvDwÝj;

(7)

ÒPP©vÓ A_© wbixÿK ev wbixÿv dvg© Gi PP©v ev cÖ¨vKwUm;

(8)

Ò‡Pqvig¨vbÓ A_© KvDw݇ji †Pqvig¨vb;

(9)

ÒRb¯^v_© ms¯’vÓ A_©(K)

‡mB ms¯’v hvnv wb‡¤œi †h †Kvb GKwU wbY©vqK c~iY Kwi‡e(A) ‡Kvb wmwKDwiwU Bmy¨Kvix cÖwZôvb hvnvi wmwKDwiwUR GÛ G·‡PÄ Kwgkb AvBb
1993 (1993 m‡bi 15 bs AvBb) Abymv‡i wmwKDwiwUR GÛ G·‡PÄ Kwgkb Gi wbKU cÖwZ‡e`b `vwL‡ji eva¨evaKZv iwnqv‡Q;
(Av) e¨vsK †Kv¤úvbx AvBb, 1991 (1991 m‡bi 14 bs AvBb) Øviv msÁvwqZ †h †Kvb e¨vsK †Kv¤úvbx;
(B) exgv AvBb, 2010 (2010 m‡bi 13 bs AvBb Gi 2 (25) Øviv msÁvwqZ †h
†Kvb exgvKvix;
(C) Avw_©K cÖwZôvb AvBb, 1993 (1993 m‡bi 27 bs AvBb) Øviv msÁvwqZ †h †Kvb
Avw_©K cÖwZôvb;
(D) ‡Kvb ms¯’v hvnvi evwl©K ivR¯^ c~e©eZx© wnmve erm‡i cÖweavb Øviv wba©vwiZ A_© mxgv AwZµg Kwiqv‡Q;
(E) ‡Kvb ms¯’v hvnv c~e©eZx© wnmve erm‡ii †k‡l wb¤œ kZ©mg~‡ni †h †Kvb `yBwU c~iY
Kwi‡e, hw`(1)
(2)

Dnvi †gvU cwim¤ú` cÖweavb Øviv wba©vwiZ A_© mxgv AwZµg K‡i;

(3)
(L)

Dnv cÖweavb Øviv wba©vwiZ msL¨K e¨w³‡K wb‡qvM K‡i;

Dnvi †kqvi‡nvìvi‡`i BKz¨BwU e¨ZxZ †gvU `vq cÖweavb Øviv wba©vwiZ
`vqmxgv AwZµg K‡i; Ges

Dc-`dv (K) †Z DwjøwLZ kZ© c~iYKvix wb¤œewY©Z cÖwZôvbmg~nI AšÍfz©³ nB‡e, h_vt
(A) ivóªxq gvwjKvbvaxb †Kv¤úvbx ev evwYwR¨K cÖwZôvbmg~n;
(Av) mswewae× miKvix KZ…©cÿ;

(B) e¨w³Lv‡Z cwiPvwjZ evsjv‡`‡k †¯^”Qv Kvh©µg cwiPvjbvKvix †emiKvix ms¯’v
(NGO), wbewÜZ nDK ev bv nDK; Ges
(C) Abyiæc Ab¨ †Kvb ms¯’v ev cÖwZôvb;
(10) Òwbixÿv dvgÓ A_© wbixÿv †mev cÖ`vbKvix †Kvb dvg©;
(11)

ÒwbixÿKÓ A_© ¯^Zš¿fv‡e ev †Kvb wbixÿv dv‡g©i Kg©Pvix ev Askx`vi wnmv‡e †Kvb wbixÿv †mev cÖ`vbKvix e¨w³;

(12) ÒwbewÜZ wbixÿKÓ A_© GB AvB‡bi aviv 30 Abymv‡i wbewÜZ †Kvb e¨w³;
(13) ÒcwiPvjKÓ A_© †Kv¤úvbx AvBb 1994 (1994 m‡bi AvBb bs-18) Gi aviv 2 (S) G msÁvwqZ cwiPvjK ev miKvwi gvwjKvbvaxb mswewae× cÖwZôvb ev ms¯’vi †ev‡W©i m`m¨ ev cwiPvjK;
(14) Ò‡ckv`vi GKvD‡›UwÝ cÖwZôvbÓ A_© Bbw÷wUDU Ae PvU©vW© GKvD‡›U›Um&& Ae evsjv‡`k,
Bbw÷wUDU Ae K÷ GÛ g¨v‡bR‡g›U GKvD‡›U›Um&& Ae evsjv‡`k;
(15) Ò‡ckv`vi GKvD‡›U›UÓ A_© evsjv‡`‡ki †Kvb †ckv`vi GKvD‡›UwÝ cÖwZôv‡bi m`m¨fz³ †Kvb e¨w³; (16) Ò‡ckv`vi GKvDw›Us †mevÓ A_© †ckv`vi GKvD‡›U›U KZ©„K wnmve, wbixÿv, Ki e¨e¯’v, e¨e¯’vcbv civgk© I Avw_©K e¨e¯’vcbvi mv‡_ m¤úwK©K wel‡q cÖ`Ë †mev;
(17) ÒcÖweavbÓ A_© aviv 58 Gi Aaxb cÖYxZ cÖweavb;
(18) ÒdvBbvwÝqvj wi‡cvwU©s ÷¨vÛvW©m&Ó A_© aviv 32 Gi Aaxb KvDwÝj KZ©„K Bmy¨K…Z dvBbvwÝqvj wi‡cvwU©s ÷¨vÛvW©m&;
(19) Òevsjv‡`k Bbw÷wUDU Ae PvU©vW© GKvD‡›U›Um&Ó A_© Bangladesh Chartered Accountants
Order, 1973 (P.O. No. 2 of 1973) Gi Aaxb cÖwZwôZ Bbw÷wUDU Ae PvU©vW© GKvD‡›U›Um Ae evsjv‡`k; (20) Òevwl©K cÖwZ‡e`bÓ A_© †Kvb ms¯’v Bnvi Avw_©K weeiYx I wbixÿv cÖwZ‡e`b Ges cwiPvjbv cl©‡`i cÖwZ‡e`bmn D³ ms¯’vi Kvh©µg cÖwZdjbc~e©K evrmwiK wfwˇZ cÖKvkKvix `wjj;
(21) ÒwewaÓ A_© aviv 59 Gi Aaxb cÖYxZ wewa;
(22) ÒjvB‡mÝcÖvß wbixÿKÓ A_© †ckv`vi GKvD‡›UwÝ cÖwZôvb KZ…©K wbixÿv ‡mev cÖ`v‡bi Rb¨ wbixÿv
PP©v mb`cÖvß e¨w³;

(23) Òms¯’v (entity)" A_© †Kvb AvB‡bi Aaxb †Kvb e¨w³ ev e¨w³eM© mgš^‡q MwVZ wbewÜZ ev
AwbewÜZ ms¯’v;
(24) Òm`m¨Ó A_© KvDw݇ji m`m¨;
(25) ÒmiKviÓ A_© GB AvB‡bi D‡Ïk¨ c~iYK‡í, mKv‡ii A_© gš¿Yvj‡qi A_© wefvM|
3|

AvB‡bi cÖvavb¨|- Comptroller and Auditor General (Additional Functions) Act, 1974 (Act No.
XXIV of 1974) e¨ZxZ AvcvZZt ejer Ab¨ †Kvb AvB‡b hvnv wKQzB _vKzK bv †Kb, GB AvB‡bi weavbvejx Kvh©Ki nB‡e|

wØZxq Aa¨vq
KvDwÝj cÖwZôv, BZ¨vw`
4|

KvDwÝj cÖwZôv|-(1) GB AvBb cÖeZ©‡bi m‡½ m‡½ dvBbvwÝqvj wi‡cvwU©s KvDwÝj bv‡g GKwU KvDwÝj cÖwZwôZ nB‡e|
(2) KvDwÝj GKwU mswewae× ms¯’v nB‡e Ges Bnvi ¯’vqx avivevwnKZv I GKwU mvaviY mxj‡gvni _vwK‡e
Ges GB AvB‡bi weavbvejx mv‡c‡ÿ, Bnvi ¯’vei I A¯’vei m¤úwË AR©b Kwievi, AwaKv‡i ivwLevi
I n¯ÍvšÍi Kwievi ÿgZv _vwK‡e, Ges Bnvi bv‡g Bnv gvgjv `v‡qi Kwi‡Z cvwi‡e Ges Bnvi weiæ‡×I gvgjv Kiv hvB‡e|

5|

KvDw݇ji Kvh©vjq, BZ¨vw`|- KvDw݇ji cÖavb Kvh©vjq XvKvq _vwK‡e, Z‡e KvDwÝj, cÖ‡qvRb‡ev‡a, miKv‡ii c~e©vby‡gv`bµ‡g, †`‡ki †h †Kvb ¯’v‡b Dnvi kvLv Kvh©vjq ¯’vcb Kwi‡Z cvwi‡e|

6|

KvDw݇ji MVb, BZ¨vw`|- (1) KvDwÝj wbb¥ewY©Z m`m¨ mgš^‡q MwVZ nB‡e, h_vt(K)

evsjv‡`k e¨vs‡Ki MfY©i, whwb Bnvi †Pqvig¨vbI nB‡eb;

(L)

wmwKDwiwUR GÛ G·‡PÄ Kwgk‡bi †Pqvig¨vb;

(M)

exgv wbqš¿Y KZ…©c‡ÿi †Pqvig¨vb;

(N)

RvZxq ivR¯^ †evW© Gi †Pqvig¨vb;

(O)

Dc-aviv (4) Gi weavb Abymv‡i miKvi KZ…©K wbhy³ (`yB) Rb AwfÁ †ckv`vi
GKvD‡›U›U;

(P)

wbe©vnx Kg©KZ©vMY;

(Q)
(2)

cÖavb wbe©vnx Kg©KZ©v, whwb Bnvi m`m¨-mwPeI nB‡eb|

Dc-aviv (1) Gi(K)

`dv (K) nB‡Z (N)‡Z DwjøwLZ m`m¨MY KvDw݇ji ¯’vqx m`m¨ nB‡eb Ges Zuvnviv
KvDw݇ji LÛKvjxb m`m¨ wnmv‡e MY¨ nB‡eb;

(L)

`dv (O) †Z DwjøwLZ m`m¨MY LÛKvjxb I we‡klÁ m`m¨ nB‡eb;

(M)

`dv (P) I (Q) †Z DwjøwLZ m`m¨MY KvDw݇ji c~Y©Kvjxb m`m¨ nB‡eb|

(3)

‡Pqvig¨v‡bi Abycw¯’wZ ev Amy¯’Zv †nZz ev Ab¨ †Kvb Kvi‡Y `vwqZ¡ cvj‡b Amg_© nB‡j,
†Pqvig¨vb c~be©vi ¯^xq `vwqZ¡ cvj‡b mg_© bv nIqv ch©šÍ miKvi KZ…©K g‡bvbxZ †Kvb ¯’vqx m`m¨
†Pqvig¨‡bi `vwqZ¡ cvjb Kwi‡eb|

(4)

miKvi wb¤œewb©Z K¨vUvMwi nB‡Z 3 (wZb) ermi †gqv‡` KvDw݇ji we‡klÁ m`m¨ wbhy³ Kwi‡e(K)
(L)

(5)
7|

Bbw÷wUDU Ae PvU©vW© GKvD‡›U›Um Ae evsjv‡`k KZ©„K g‡bvbxZ 2 (`yB) Rb bbcÖ¨vKwUwms AwfÁ †ckv`vi GKvD‡›U›U Gi c¨v‡bj nB‡Z GKRb; Ges
Bbw÷wUDU Ae K÷ g¨v‡bR‡g›U GKvD‡›U›Um Ae evsjv‡`k KZ©„K g‡bvbxZ 2 (`yB) Rb bb-cÖ¨vKwUwms AwfÁ †ckv`vi GKvD‡›U›U Gi c¨v‡bj nB‡Z GKRb|

Dc-aviv (1) Gi `dv (P) †Z DwjøwLZ, wbe©vnx m`m¨MY KvDw݇ji c~Y©Kvjxb m`m¨ wnmv‡e
KvDw݇ji mfvq Dcw¯’Z _vwK‡eb Ges mfvi Kvh©µ‡g AskMÖnY Kwi‡eb|

KvDw݇ji cÖavb wbe©vnx Kg©KZ©v I wbe©vnx m`m¨ wb‡qvM, BZ¨vw`|- (1) KvDw݇ji GKRb cÖavb wbe©vnx
Kg©KZ©v Ges Ab~aŸ© 4 (Pvi) Rb wbe©vnx m`m¨ _vwK‡e|
(2)
(3)

8|

cÖavb wbe©vnx Kg©KZ©v, ¯’vqx I we‡klÁ m`m¨M‡bi cÖ¯Ív‡ei wfwˇZ, miKvi KZ©„K wbhy³ nB‡eb| wbe©vnx KZ©KZ©vMY, ¯’vqx I we‡klÁ m`m¨M‡Yi mycvwi‡ki wfwˇZ miKvi KZ©„K wbhy³ nB‡eb|

evQvB KwgwU| - (1) wbe©vnx Kg©KZ©v c‡` wb‡qv‡Mi Rb¨ mycvwik cÖav‡bi D‡Ï‡k¨ cÖavb wbe©vnx Kg©KZ©v I
2 (`yB) Rb we‡klÁ m`m¨ mgš^‡q GKwU evQvB KwgwU MwVZ nB‡e|
(2)

cÖavb wbe©vnx Kg©KZ©v evQvB KwgwUi mfvcwZ nB‡eb|

(3)

wbe©vnx Kg©KZ©v wb‡qv‡Mi mycvwik cÖ`v‡bi D‡Ï‡k¨, evQvB KwgwU wbe©vnx Kg©KZ©v cÖwZwU k~Y¨ c‡`i wecix‡Z 2 (`yB) Rb e¨w³i bv‡gi ZvwjKv cÖ¯‘Z Kwiqv wb‡qvM cÖ`v‡bi Rb¨ miKv‡ii wbKU
†cÖiY Kwi‡e|

9|

cÖavb wbe©vnx Kg©KZ©v I wbe©vnx Kg©Z©vM‡Yi †hvM¨Zv I A‡hvM¨Zv| - (1) cÖavb wbe©vnx Kg©KZ©v c‡` wb‡qv‡Mi Rb¨ cÖv_x©‡K wnmveiÿY, wbixÿv, A_©bxwZ, AvBb ev e¨e¯’vcbv wel‡q AwfÁZv _vwK‡Z nB‡e|
(2)

aviv 23 Gi(K) `dv (K), (L) I (M) G DwjøwLZ wefv‡Mi wbe©vnx Kg©KZ©v c‡` wb‡qv‡Mi Rb¨ cÖv_x©‡K
B›Uvib¨vkbvj dvBbvwÝqvj wi‡cvwUs ÷¨vÛvW©m, B›Uvib¨vkbvj AwWwUs ÷¨vÛvW©m& cÖ‡qv‡Mi e¨envwiK AwfÁZv _vwK‡Z nB‡e; Ges
(L) `dv (N) G DwjøwLZ wefv‡Mi wbe©vnx Kg©KZ©v c‡` wb‡qv‡Mi Rb¨ cÖv_x©‡K AvBbRxex wnmv‡e e¨emv msµvšÍ gvgjv cwiPvjbvi AwfÁZv _vwK‡Z nB‡e|

(3)

‡Kvb e¨w³ KvDw݇ji cÖavb wbe©vnx Kg©KZ©v ev wbe©vnx Kg©KZv© wn‡m‡e wbhy³ nBevi ev _vwKevi
†hvM¨ nB‡e bv, hw` wZwb(K)

evsjv‡`‡ki bvMwiK bv nb;

(L)

Av`vjZ KZ…©K †`Dwjqv †NvwlZ nb;

(M)

‡Kvb e¨vsK ev Avw_©K cÖwZôvb KZ…©K FY †Ljvwc wn‡m‡e †NvwlZ nb;

(N)

‰bwZK öjbRwbZ Aciv‡ai `v‡q †`vlx mve¯Í nBqv Av`vjZ KZ…©K Ab~¨b 2 (`B) ermi ev Z`~aŸ© †gqv‡`i Kviv`‡Ð `wÐZ nb Ges D³ `Ð nB‡Z gyw³ jv‡fi ci 5 (cuvP) ermi mgq AwZµvšÍ bv nq;

(O)

kvixwiK ev gvbwmK Amy¯’Zvi Kvi‡Y `vwqZ¡ cvj‡b Aÿg nb;

(P)

KvDwÝj KZ…©K wba©viY Kwievi GLwZqvi iwnqv‡Q Ggb †Kvb welq nB‡Z cÖZ¨ÿ ev c‡ivÿfv‡e †Kvb Avw_©K myweav MÖnY K‡ib; Ges

(Q)

wbhy³ nBevi ci wbR bv‡g ev Ab¨ †Kvb e¨w³i bv‡g wnmveiÿY ev wbixÿvi Kv‡R cvewjK cÖ¨vKwU‡m RwoZ _v‡Kb|

e¨vL¨v t Dc-aviv (3) (M) G DwjøwLZ ÒAvw_©K cÖwZôvbÓ A_© Avw_©K cÖwZôvb AvBb, 1993 (1993 m‡bi
27 bs AvBb) Gi aviv 2 (L) msÁv Abyhvqx †h †Kvb Avw_©K cÖwZôvb|
10|

cÖavb wbe©vnx Kg©KZ©v I wbe©vnx Kg©KZ©vi PvKzixi †gqv`, c`Z¨vM, BZ¨vw`| (1) cÖavb wbe©vnx Kg©KZ©v
Ges wbe©vnx Kg©KZ©vMY Zvnv‡`i wb‡qv‡Mi ZvwiL nB‡Z 3(wZb) ermi †gqv‡` ¯^xq c‡` envj _vwK‡eb
Ges Abyiæc GKwU †gqv‡`i Rb¨ cyb:wb‡qv‡Mi †hvM¨ nB‡ebt

Z‡e kZ© _v‡K †h, cÖavb wbe©vnx Kg©KZ©v I †Kvb wbe©vnx Kg©KZ©v 67 (mvZlwÆ) ermi eqm c~Y© Kwi‡j, D³ c‡` wbhy&³ nBevi ev envj _vwKevi †hvM¨ nB‡eb bv|
(2) Dc-aviv (1) Gi Aax‡b wba©vwiZ †gqv` †kl nBevi c~‡e© cÖavb wbe©vnx Kg©KZ©v Ges wbe©vnx Kg©KZ©vMY
†h †Kvb mgq, 1(GK) gv‡mi wjwLZ †bvwUk cÖ`vbc~e©K, A_© gš¿x eivei ¯^v¶ihy³ c·hv‡M c`Z¨vM
Kvwi‡Z cvwi‡eb|
11|

KvDw݇ji †Kvb m`‡m¨i Acmvi‡Yi †¶‡Î AbymiYxq c×wZ| KvDw݇ji ¯’vqx m`m¨ e¨ZxZ Ab¨ ‡Kvb m`m¨‡K Zvnvi c` nB‡Z AcmviY Kivi †¶‡Î Abymibxq c×wZ wewa Øviv wba©vwiZ nB‡e|

12|

we‡klÁ m`m¨, cÖavb wbe©vnx Kg©KZ©v, BZ¨vw`i cvwikªwgK I myweavw`|- KvDwÝj, miKvi‡ii c~e©vbygwZµ‡g we‡klÁ m`m¨, cÖavb wbe©vnx Kg©KZ©v I wbe©vnx Kg©KZ©vM‡Yi cvwikªwgK, fvZvvw`, my‡hvMmyweav I PvKzixi Ab¨vb¨ kZ© wba©viY Kwi‡e Ges Dnv KvDwÝj I Zvnv‡`i g‡a¨ m¤úvw`Z Pzw³ Abyqvqx w¯’ixK…Z nB‡e|

13|

KvDw݇ji mvaviY D‡Ïk¨mg~n| KvDw݇ji mvaviY D‡Ïk¨mg~n nB‡e wbb¥iƒc, h_vt
(K)
(L)

wbewÜZ I AwbewÜZ mKj cÖKv‡ii jvB‡mÝcÖvß wbix¶K‡`i wnmvei¶Y I wbix¶v Kv‡Ri m‡e©v”Pgvb wbwðZ Kiv;

(M)

Avw_©K cÖwZ‡e`‡bi wek¦vm‡hvM¨Zv e„w× Kiv;

(N)

wnmvei¶Y I wbix¶v †mevi ¸bMZ gvb DbœZ Kiv;

(O)

wnmvei¶Y I wbix¶vi †ckvMZ Kvh©µ‡gi mZZv I m¶gZv e„w× Ges ¯^”QZv I wbi‡c¶Zv wbwðZ Kiv; Ges

(P)
14|

Rb¯^v_© ms¯’vmg~n‡K Avw_©K I A-Avw_©K Z‡_¨i D”Pgvb m¤úbœ cÖwZ‡e`b cÖ¯‘‡Z DׄZ Kiv;

wnmvei¶Y I wbix¶v †ckvi Dbœqb mvab Kiv|

KvDw݇ji Kvh©vejx|- KvDw݇ji Kvh©vejx nB‡e wbb¥iƒc, h_v:
(K)

dvBbvwÝqvj wi‡cvwU©s I AwWwUs ÷¨vÛvW©m& cÖYqb I Dnvi ev¯Ív&evqb;

(L)

dvBbvwÝqvj wi‡cvwU©s I AwWwUs ÷¨vÛvW©m& Gi mwVKZv I wbi‡c¶Zv cwiex¶Y;

(M)

†ckvMZ AvPi‡bi D”Pgvb eRvq ivwLevi j‡¶¨ wbix¶e‡`i PP©v I Abykxjb cwiex¶Y I Z`viKx;

(N)

dvBbvwÝqvj wi‡cvwUs I AwWwUs ÷¨vÛvW©m& Gi cÖwZcvjb cwiex¶Y I cÖ‡qvM wbwðZKiY;

(O)
(P)

dvBbvwÝqvj wi‡cvwUs I AwWwUs ÷¨vÛvW©m& Gi Dbœqb I cÖ‡qv‡Mi †¶‡Î AvšÍR©vwZK cÖwZôvbmg©‡ni mwnZ mgš^q I mn‡hvwMZvKiY;

(Q)

B›Uvib¨vkbvj GKvDw›U ÷v¨vÛvW© †evW© I B›Uvib¨vkYvj AwWwUs GÛ Gmy¨‡iÝ ÷¨vÛvW© †evW© Ges
Dnv‡`i DËim~ix ms¯’v KZ©©„K Bm~¨K…Z ÷¨vÛvW©& cÖwZcvjb wbwðZKiY;

(R)

†ckv`vi GKvD‡›UwÝ cÖwZôv‡bi wbqš¿Yg~jK I ‡ckv`vi Dbœqb Kvh©µ‡gi bRi`vwi;

(S)

wbewÜZ wbix¶K‡`i PP©vi cybix¶Y (review) Z`viKx I Rb¯^v_© mswk−ó welqmg~‡ni †¶‡Î
AbymÜvb I k„sLjvg~jK Kvh©µg cwiPvjbv;

(T)

Rb¯^v_© ms¯’vi Avw_©K weeiYx I cÖwZ‡e`bmg~n cybixÿY

(U)

Ab¨ †Kvb AvB‡bi Aaxb wba©vwiZ wi‡cvwUs Pvwn`v cÖwZcvjb wbwðZKib Ges

(V)
15|

wbix¶i‡`i wbeÜb Ges ZrmsµvšÍ Z_¨ †iwR÷v‡i msi¶Y;

G AvB‡bi D‡Ïk¨ c~iYK‡í, KvDwÝj †hBiƒc cÖ‡qvRb g‡b Kwi‡e †mBiƒc Kvh© m¤úv`b|

KvDw݇ji ¶gZv|- (1) KvDw݇ji Kvh©vejx myôzfv‡e m¤úv`‡bi wbwgË KvDwÝj, GB AvB‡Yi weavYvejx mv‡c‡¶, cÖ‡qvRbxq mKj ¶gZv cÖ‡qvM Kwi‡Z cvwi‡e|
(2) Dc-aviv (1) G ewY©Z mvgwMÖK ¶gZvi AvIZvq, wbb¥ewY©Z mywbw`©ó ¶gZvw` KvDwÝj cÖ‡qvM Kvwi‡Z cvwi‡e, h_vt(K)
(L)

Kvh©m¤úv`‡bi cÖ‡qvR‡b Dch©y³ †h †Kvb ai‡bi Pzw³‡Z Ave× nIqv;

(M)

KvDwÝj KZ©„K cÖ`Ë †mev wel‡q PvR© I wd wba©viY Kiv;

(N)

GB AvBb I cÖweav‡bi Aax‡b Rwigvbv Av‡ivc Kiv;

(O)
16|

KvDw݇ji D‡Ïk¨ I Kv‡h©i mwnZ iwnqv‡Q GBiƒc †Kvb AvšÍR©vwZK ms¯’vi mwnZ mn‡hvwMZv Kiv ev Dnvi m`m¨ nIqv ev Dnvi Awaf~³ nIqv;

Avw_©K cÖwZ‡e`b, wnmvei¶b I wbix¶vi ¸bMZgvb wbwðZ Ki‡Yi j‡¶¨ cÖ‡qvRbxq
†KvW, MvBWjvBb, cÖweavb I ÷¨vÛvW©m& cÖYqYI Dnvi cÖ‡qvM eva¨Zvg~jK Kiv|

KvDw݇ji evwl©K cÖwZ‡e`b|-(1) Dc-aviv (5) Gi weavb mv‡c‡¶, KvDwÝj, nBvi A_© ermi mgvwßi
4(Pvi) gv‡mi g‡a¨, miKv‡ii wbKU Z`KZ©„K cye©eZx A_© erm‡i m¤úvw`Z Kvh©vejx m¤ú‡K© GKwU evwl©K cÖwZ‡e`b `vwLj Kwi‡e|

(2)

Dc-aviv (1) Gi Aaxb `vwLjK…Z cÖwZ‡e`‡bi Ab¨vb¨ wel‡qi g‡a¨ wbb¥ewb©Z welqmg~n AšÍf~©³
_vwK‡e(K)

evwl©K Avw_©K weiebx;

(L)

KvDw݇ji Kg©Kv‡Ûi mvwe©K ch©v‡jvPbv;

(M)

KvDw݇ji †h mKj j¶¨ AwR©Z nBqv‡Q Dnvi weiiY;

(N)

KvDw݇ji m`m¨‡`i msw¶ß Rxebv‡jL¨ I cÖvwikªwgK msµvšÍ Z_¨; Ges

(O)

KvDw݇ji mfvq m`m¨‡`i Dcw¯’wZi weiiYx|

(3) evwl©K Avw_©K weeiYx evsjv‡`‡ki gnv-wnmve wbix¶K I wbqš¿K KZ„©K wbixw¶Z nB‡Z nB‡e|
(4) Dc-aviv (3) Gi Aaxb wnmve wbix¶vi D‡Ï‡k¨ gnv-wnmve wbix¶K ev Zvnvi wbKU ¶gZvcÖvß †Kvb e¨w³ KvDw݇ji mKi †iKW© , `wjj-`¯Ív‡eR, bM` ev e¨vs‡K Mw”QZ A_©, RvgvbZ , fvÛvi Ges
Ab¨wea m¤úwË cix¶v Kwiqv †`wL‡Z cvwi‡eb Ges cÖ‡qvRbxq KvDw݇ji †h †Kvb m`m¨,
Kg©KZ©vI Kg©Pvix‡K wRÁvmvev` Kwi‡Z cvwi‡eb|
(5) Dc-aviv (1) Gi Aaxb cÖ¯ZzZK…Z evwl©K cÖwZ‡e`b A_©gš¿xi wbKU †ck Kwi‡Z nB‡e Ges A_© gš¿x h_vkxNÖ m¤¢e Dnv RvZxq msm‡` Dc¯’vc‡bi e¨e¯’v Kwi‡eb|
17|

KvDw݇ji Kg©KZ©v I Kg©Pvix wb‡qvM, BZ¨vw`|- (1) KvDwÝj Dnvi Kvh©vejx myôfv‡e m¤úv`‡bi Rb¨ cÖ‡qvRbxq msL¨K Kg©KZ©v I Kg©Pvix wb‡qvM Kwi‡Z cvwi‡e|
(2)

KvDw݇ji Kg©KZ©v I Kg©Pvix wb‡qvM c×wZ (†cÖl‡Y wb‡qvMmn) I PvKzixi kZ©vejx cÖweavb Øviv wba©vwiZ nB‡e|

18|

KvDwÝj Dnvi mfvi Kvh©c×wZ cÖweavb Øviv wba©viY Kwi‡Z cvwi‡e|

19|

cÖavb wbe©vnx Kg©KZ©vi `vwqZ¡ I KZ©e¨ Ges ¶gZv Ac©Y BZ¨vw`|- cÖavb wbe©vnx Kg©KZ©vi `vwqZ¡ I KZ©e¨
KvDwÝj KZ©„K wba©vwiZ nB‡e Ges KvDwÝj, wjwLZ Av‡`k Øviv, Av‡`‡k wba©vwiZ kZ©vax‡b GB AvB‡bi
Aaxb Dnvi mKj ev †h †Kvb ¶gZv cÖavb wbe©vnx Kg©KZ©v, wbe©vnx Kg©KZ©v, KvDw݇ji †Kvb Kg©KZ©v ev
Ab¨ †Kvb e¨w³‡K Ac©Y Kwi‡Z cvwi‡e|

Z…Zxq Aa¨vq
KvDw݇ji Avw_©K welqvw`
20|

KvDw݇ji Znwej|- (1) dvBwÝqvj wi‡cvwU©s KvDwÝj Znwej bv‡g KvDw݇ji GKwU Znwej _vwK‡e Ges
Dnv‡Z wbgœewY©Z A_© Rgv nB‡e, h_vt
(K)

miKvi KZ©„K cÖ`Ë Aby`vb;

(L)

GB AvB‡bi Aax‡b RgvK…Z wd, PvR© I Rwigvbv;

(M)

KvDwÝj KZ©©„K cÖ`Ë †mev eve` cÖvß A_©; Ges

(N)

Ab¨ †Kvb Drm nB‡Z cÖvß A_©|

(2)

GB Znwej KvDw݇ji bv‡g KvDwÝj KZ©„K wba©vwiZ †Kvb Zdwmj e¨vs‡K Rgv ivLv nB‡e Ges
KvDwÝj KZ©©„K wba©vwiZ c×wZ‡Z GB Znwej nB‡Z A_© DVv‡bv hvB‡e|

(3)

GB Znwe‡ji A_© nB‡Z m`m¨, KvDw݇ji Kg©KZ©v-Kg©PvixM‡Yi †eZb-fvZv I Avbylw½K Ab¨vb¨ e¨q wbe©vn Kiv nB‡e|

(4)

KvDwÝj Znwe‡ji A_© ev Dnvi Ask we‡kl miKvi KZ©©„K Aby‡gvw`Z †Kvb Lv‡Z wewb‡qvM Kwi‡Z cvwi‡e| 21|

evwl©K ev‡RU weeiYx|- KvDwÝj cÖwZ ermi cÖvi‡¤¢i Ab~¨b 3 (wZb) gvm c~‡e© cieZx© A_© erm‡ii Pvwn`v ev evwl©K ev‡RU weeiYx miKv‡ii wbKU Pvwn`v †ck Kwi‡e| Ges Dnv‡Z D³ A_© erm‡ii miKv‡ii wbKU nB‡Z †h cwigvY A‡_©i cÖ‡qvRb nB‡e Dnvi D‡jøL _vwK‡e|

22|

ïé, †jwf, PvR©, BZ¨vw` nB‡Z Ae¨vnwZ|- AvcvZZt ejer Ab¨ †Kvb AvB‡b hvnv wKQyB _vKzK bv †Kb,
KvDwÝj, g~j¨ ms‡hvRb Ki e¨ZxZ Ab¨ †h †Kvb ai‡bi ïé, †jwf, PvR©, wd, †iU ev Ki cwi‡kva Kiv nB‡Z Ae¨vnwZ cvB‡e|

PZy_© Aa¨vq
KvDw݇ji Kg©wefvM, BZ¨vw`
23|

KvDw݇ji Kg© wefvM| (1) GB AvB‡bi D‡Ïk¨ c~iYK‡í KvDwÝj cÖ‡qvRbxq Kg©wefvM MVb Kwi‡e| Kg© wefvMmg~‡ni `vwqZ¡ cÖweavb Øviv wba©vwiZ nB‡e| Kg©wefv‡Mi g‡a¨ wbgœwjwLZ wefvMmg~n AšÍfy©³ _vwK‡e|
(K)

gvb`Û wba©vibx wefvM (Standard Setting Department)

(L)

Avw_©K cÖwZ‡e`b cwiex¶Y wefvM (Financial Reporting Monitoring
Department);

(M)

wbixKlv PP©v cybix¶Y wefvM (Audit Practice Review Department); Ges

(N)

cÖ‡qvMKvix wefvM (Enforcement Department)|

cÂg Aa¨vq
Avcxj, BZ¨vw`
24|

KvDw݇ji wm×v‡šÍi weiæ‡× Avcxj|- (1) GB AvB‡bi Ab¨vb¨ weavbvejx mv‡c‡¶, KvDwÝj KZ©„K cª`Ë
†h †Kvb wm×v‡šÍi weiæ‡× †Kvb ms¶zä c¶, D³ wm×všÍ m¤ú‡K© AeMZ nBevi 14 (†PŠÏ) w`‡bi g‡a¨
Avcxj UªvBey¨bv‡j Avcxj `v‡qi Kwi‡Z cvwi‡e|
(2)
(3)

25|

D³iƒc Avcx‡ji †¶‡Î Avcxj UªvBey¨bv‡ji wm×všÍ P~ovšÍ nB‡e|
Avcxj ïbvbx c×wZi we¯ÍvwiZ cÖweav‡b D‡jøL Kiv nB‡e|

Avcxj UªvBey¨bvj| - (1) GB AvB‡bi Aaxb Avcxj ïbvbxi Rb¨ miKvi cÖ‡qvRb‡ev‡a miKvwi †M‡R‡U cÖÁvcb Øviv GKwU wnmvei¶Y I wbix¶v Avcxj UªvBey¨bvj MVb Kwi‡Z cvwi‡e|
(2)

GKRb †Pqvig¨vb I 2 (`yB) Rb m`m¨ mgš^‡q Avcxj UªvBey¨bvj MwVZ nB‡e|

(3)

UªvBey¨bv‡ji †Pqvig¨vb Ggb GKRb e¨w³ nB‡eb whwb mycªxg †Kv‡U©i wePviK c‡` wb‡qvM jv‡fi
Rb¨ †hvM¨|

(4)

UªvBey¨bv‡ji GKRb m`m¨ Ggb e¨w³ nB‡eb, whwb GKRb †ckv`vi bb-†cÖKwUwms GKvD‡›U›U
Ges Aci m`m¨ Ggb e¨w³ nB‡eb hvnvi e¨emv ev A_© cÖkvm‡b Ab~¨b 10 (`k) erm‡ii
AwfÁZv iwnqv‡Q|

(5)

Avcxj UªvBey¨bvj Dnvi ewmevi ¯’vb I Kvh©×wZ wba©vwiY Kwi‡e|

(6)

Avcxj UªvBey¨bvj ïbvbx c¨v‡b‡ji †Kvb wm×všÍ envj ivwL‡Z A_ev ms‡kvab, cwieZ©b ev evwZj
Kwi‡Z cvwi‡e A_ev wm×v‡šÍi Kvh©KvwiZv ¯’wMZc~e©K AšÍe©Zx©Kvjxb †h †Kvb Av‡`k cÖ`vb Kwi‡Z cvwi‡e| (7)

Avcxj UªvBey¨bv‡ji wm×všÍ msL¨vMwiô m`‡m¨i AwfgZ Abyhvqx M„nxZ nB‡e|

(8)

Avcxj UªvBey¨bv‡ji wm×všÍ mswkøó AvcxjKvixi weiæ‡× cª`vb Kiv nB‡j, D³ AvcxjKvix‡K
Avcxj mµvšÍ hveZxq LiP enb Kwi‡Z nB‡e|

(9)

Avcxj UªvBey¨bv‡ji mKj e¨qfvi KvDw݇ji Znwej nB‡Z wbe©vn Kiv nB‡e|

lô Aa¨vq
PP©v †KvW, †ckvMZ AvPiY I ˆbwZK †KvW, BZ¨vw`
26|

PP©v †KvW (code of practice), cÖweavb, BZ¨vw` cÖYqb|- (1) KvDwÝj wbewÜZ wbix¶K I Rb¯^v_© ms¯’v KZ©„K dvBwÝqvj wi‡cvwU©s Kvh©µg wbqš¿‡Yi D‡Ï‡k¨ PP©v †KvW, MvBWjvBb I cÖweavb cÖYqb Kwi‡Z cvwi‡e| (2)

Dc-aviv (1) Gi Aaxb cÖYxZ PP©v †KvW, MvBWjvBb I cªwewa †ckv`vi GKvD‡›UwÝ cÖwZôvb KZ©„K
Abym„Z PP©v †KvW I cÖweav‡bi Dci AMÖMY¨Zv jvf Kwi‡e|

27|

‡ckvMZ AvPiY I ˆbwZK †KvW (Code of Professional Conduct and Ethics)|KvDw݇ji cÖ‡Z¨K m`m¨, Kg©KZ©v-Kg©Pvix I civgk©K Zuvnv‡`i ¯^ ¯^ `vwqZ¡ I KZ©e¨ m¤úv`‡b †ckvMZ
AvPi‡Yi gvb cÖwZôvK‡í, KvDwÝj †ckvMZ AvPiY I ˆbwZK †KvW cÖYqb Kwi‡Z cvwi‡e|

28|

Z_¨ cÖKv‡k wb‡lavÁv|- KvDw݇ji m¤§wZ e¨wZ‡i‡K, KvDwÝj ev Dnvi KwgwUi †Kvb m`m¨ ev Avcxj
UªvBey¨bv‡ji †Pqvig¨vb ev †Kvb m`m¨ ev KvDw݇ji †Kvb Kg©KZ©v I Kg©Pvix ev KvDwÝj KZ©„K wbhy³ civgk©K †Kvb Z_¨ cÖKvk Kiv mn e¨w³MZ ev Ab¨ †Kvb e¨w³i myweavi Rb¨ cÖZ¨¶ ev c‡iv¶fv‡e
Zuvnvi Kvh© m¤úv`‡bi m~‡Î cÖvß †Kvb Z_¨ e¨envi Kwi‡Z cvwi‡eb bv|

mßg Aa¨vq wbeÜb, BZ¨vw`
29|

wbix¶K‡`i Rb¨ wbe܇bi cÖ‡qvRbxqZv|- AvcvZZt ejer Ab¨ †Kvb AvB‡b hvnv wKQyB _vKzK bv †Kb,
†Kvb e¨w³ wbeÜb e¨ZxZ †Kvb Rb¯^v_© ms¯’vi wbix¶K wnmv‡e wb‡qvM jvf Kwi‡Z cvwi‡e bv ev †Kvb cwi‡Zvwl‡Ki wewbg‡q wbix¶v msµvšÍ †Kvb †mev cª`vb Kwi‡Z cvwi‡e bv|

30|

wbeÜb|- GB AvB‡bi Aaxb wbix¶K wnmv‡e wbe܇bi D‡Ï‡k¨ cÖweavb Øviv wba©vwiZ c×wZ‡Z KvDw݇ji wbKU Av‡e`b Kwi‡Z nB‡e Ges KvDwÝj D³ cÖweavb Abymv‡i mš‘yó nBqv wbeÜb mb` cÖ`vb Ges Zvnv bevqb, ¯’wMZ Ges evwZj Kwi‡Z cvwi‡e|

Aóg Aa¨vq
Rb¯^v_©g~jK bRi`vwi
31|

†ckv`vi GKvD‡›UwÝ cÖwZôvbmg~‡ni mn‡hvwMZvq Rb¯^v_©g~jK bRi`vwi|- (1) KvDwÝj Ges †ckv`vi
GKvD‡UwÝ cÖwZôvbmg~n, GKK Ges, †¶ÎgZ, †hŠ_fv‡e †ckv`vi GKvD‡UwÝ cÖwZôv‡bi mb‡` Dwj−wLZ
†ckvMZ I e¨emvwqK AvPi‡bi m‡e©v”P gvb eRvq ivLvmn GKvD‡UwÝ ‡ckvi cÖmvi I Dbœq‡bi j‡¶¨
Kvh©Ki e¨e¯’v MÖn‡Yi gva¨‡g Rb¯^v_©g~jK `vqe×Zv c~iY Kwi‡e|
(2)

KvDwÝj Ges †ckv`vi GKvD‡UwÝ cÖwZôvbmg~n Avw_©K wi‡cvwU©s I wbix¶v PP©Ai Dbœqb Ges Dnv ch©v‡jvPbvi Rb¨ †KŠkj I bxwZ wba©viYx welqvw`mn mvgwMÖK Kg©cwiKíbv m¤ú‡K© cÖwZ ermi
Ab~¨b 2 (`yB) evi ch©v‡jvPbv mfvq wgwjZ nB‡e|

beg Aa¨vq
÷¨vÛvW©m wba©viY I cwiex¶Y
32|

dvBwÝqvj wi‡cvwU©s ÷¨vÛvW©m|- (1) KvDwÝj, Rb¯^v_© ms¯’vmg~‡ni Rb¨ dvBbvwÝqvj wi‡cvwU©s ÷¨vÛvW©m cÖYqb ev Dbœqbc~e©K Dnv Rvix Ges mgq mgq nvjbvM` Kwi‡e, Ges wbwðZ Kwi‡e †h, D³ ÷¨vÛvW©mg~n
B›Uvib¨vkbvj GKvDw›Us ÷¨vÛvW© †evW© KZ„©K RvixK…Z B›Uvib¨vkbvj GKvDw›Us ÷¨vÛvW© Gi mwnZ m½wZc~Y© Ges Z`y‡Ï‡k¨ KvDwÝj Dchy³ e¨vL¨v I ev¯Íevqb MvBWjvBb Rvwi Kwi‡e, hvnv‡Z Rb¯^v_© ms¯’vmg~n D³ ÷¨vÛvW© Awfbœfv‡e cvjb Kwi‡Z cv‡i|
(2)
(3)

KvDwÝj cÖ‡qvR‡b, AwZ ¶z`ª cÖwZôvb‡K Dc-aviv (2) Gi Aaxb cÖYxZ c„_K mijxK…Z dvBb¨vwÝqvj wi‡cvwUs ÷¨vÛvW© nB‡Z Ae¨vnwZ w`‡Z cvwi‡e|

(4)

33|

KvDwÝj AvšÍR©vwZK DËg Abykxj‡bi mwnZ mvgÄm¨ ivwLqv ¶z`ª I gvSvwi cÖwZôv‡bi Rb¨ c„_K mijxK…Z Avw_©K wi‡cvwU©s KvVv‡gv Ges ÷¨vÛvW© cÖYqb Kwi‡e|

KvDwÝj GB avivi Aaxb Dnvi Kvh©vejx m¤úv`‡bi †¶‡Î †ckv`vi GKvD‡›UwÝ cÖwZôv‡bi mnvqZv
MÖnY Kwi‡Z cvwi‡e Ges D³iƒ‡c †Kvb mnvqZv PvIqv nBj D³ cÖwZôvb cÖ‡qvRbxq mnvqZv cÖ`vb Kwi‡Z eva¨ _vwK‡e|

AwWwUs ÷¨vÛvW©m&|- (1) KvDwÝj AwWwUs ÷¨vÛvW©m cÖYqb ev Dbœqbc~e©K Dnv Rvwi I nvjbvMv` Kwi‡e
Ges wbwðZ Kwi‡e †h, RvixK…Z D³ ÷¨vÛvW©mg~n B›Uvib¨vkbvj AwWwUs ÷¨vÛvW©m Ges G¨vmy‡iÝ †evW©
KZ©„K B›Uvib¨vkbvj AwWwUs ÷¨vÛvm© Ges wbðqZv I ˆbwZKZvi †NvlYvi mwnZ m½wZc~Y©|
(2)

KvDwÝj AwWwUs ÷¨vÛvW©m Gi mdj ev¯Íevq‡b cÖ‡qvRbxq MvBWjvBb Rvix Kwi‡e|

(3)

(4)

34|

cÖ‡Z¨K wbewÜZ wbix¶K Zuvnvi †ckvMZ `vwqZ¡ cvj‡bi †¶‡Î KvDwÝj KZ©„K AwWwUs
÷¨vÛvW©mg~‡n DwjøwLZ b~b¨Zg kZ© cÖwZcvjbmn GB AvB‡bi Aaxb RvixK…Z wewa, cÖweavb, †KvW ev MvBWjvBb AbymiY Kwi‡e|
Dc-aviv (1) I (2) Gi Kvh©vejx m¤úv`‡bi cÖ‡qvR‡b KvDwÝj †ckv`vi GKvD‡›UwÝ cÖwZôv‡bi mnvqZv MÖnY Kwi‡Z cvwi‡e Ges D³iƒ‡c †Kvb mnvqZv PvIqv nB‡j D³ cÖwZôvb cÖ‡qvRbxq mnvqZv cÖ`vb Kwi‡Z eva¨ _vwK‡e|

÷¨vÛvW©mg~‡ni cÖKvkbv|- (1) KvDwÝj, †Kvb dvBwÝqvj wi‡cvwU©s I AwWwUs ÷¨vÛvW© cÖYqb ev ms‡kvab
Kwi‡Z Pvwn‡j, KvDwÝj Zrm¤ú‡K© AvMÖnx e¨w³e‡M©i wbKU nB‡Z gšÍe¨ AvnŸvb Kwiqv GKwU †bvwUk
KvDw݇ji I‡qemvB‡U cÖKvk Ges AšÍZ GKwU evsjv I GKwU Bs‡iwR ˆ`wbK cwÎKvq avivevwnKfv‡e
3(wZb) w`b cÖPvi Kwi‡e|
(2)

†Kvb e¨w³ RvixZe¨ ÷¨vÛvW© Gi Dci gšÍe¨ `vwLj Kwi‡Z B”Qv cÖKvk Kwi‡j, wZwb Dc-aviv (1)
G DwjøwLZ †bvwUk cÖPv‡i ci KvDwÝj KZ©©„K wba©vwiZ mg‡qi g‡a¨ KvDw݇ji wbKU wjwLZfv‡e
Zvnvi gšÍe¨ `vwLj Kwi‡Z cvwi‡e|

(3)

KvDwÝj GB avivi Aaxb dvBbvwÝqvj wi‡cvwU©s I AwWwUs ÷¨vÛvW©mg~n cÖYqb ev ms‡kva‡bi
D‡Ï‡k¨ Dnv P~ovšÍ Kwievi †¶‡Î Dc-aviv (2) Gi Aaxb `vwLjK…Z gšÍe¨ we‡ePbv Kwi‡e|

35|

Rb¯^v_© ms¯’vmg~n KZ…©K ÷vÛvW©m cÖwZcvjb|-†Kvb AvB‡bi Aax‡b Rb¯^v_© ms¯’v KZ…©K †Kvb Avw_©K weeiYx ev cÖwZ‡e`b cÖ¯ËZ Kwievi eva¨evaKZv _vwK‡j D³ ms¯’v Bnv wbwðZ Kwi‡e †h, Avw_©K weeiYx ev cÖwZ‡e`b D³ AvBb Ges KvDwÝj KZ…©K cÖYxZ dvBbvwÝqvj wi‡cvwU©s ÷vÛvW©, wewa, †KvW ev cÖweavbmg~n AbymiYµ‡g cÖ¯ËZ Kiv nBqv‡Q|

36|

Avw_©K weeiYx cÖwZ‡e`‡bi cwiex¶Y (practice review)|- (1) †Kvb Rb¯^v_© ms¯’v KZ©„K †Kvb
Avw_©K weeiYx ev cÖwZ‡e`b †Kvb miKvix `߇i ev KZ©„c‡¶i wbKU Dc¯’vcb Kwi‡j, KvDwÝj ev ZrKZ©„K wjwLZfv‡e ¶gZvcÖvß †h †Kvb Kg©KZ©v, D³ Avw_©K weeibx I cÖwZ‡e`b G AvBb AbymiY c~e©K cÖYqb
Kiv nBqv‡Q wKbv Zvnv ch©v‡jvPbv Kwi‡Z cvwi‡e|
(2)

KvDwÝj ev ZrKZ©„K wjwLZfv‡e ¶gZvcÖvß Kg©KZ©v GZ`y‡Ï‡k¨ wbgœewY©Z e¨w³M‡Yi wbKU nB‡Z
Z_¨ ev e¨vL¨v Pvwn‡Z cvwi‡e(K)

Rb¯^v_© ms¯’vi †h †Kvb Kg©KZ©v ev cwiPvjK:

(L)

Avw_©K weeiYx I cÖwZ‡e`b cÖYq‡bi Rb¨ `vwqZ¡cÖvß Rb¯^v_© ms¯’vi Kg©KZ©v:

(M)

Rb¯^v_© ms¯’vi Avw_©K weeiYx I cÖwZ‡e`b wbix¶vi Rb¨ wbhy³ wbix¶K ev wbix¶v dvg©|

3|

4|
37|

‡Kvb Rb¯^v_© ms¯’v Dnvi evwl©K Avw_©K weeiYx ev cÖwZ‡e`b miKvwi `ßi KZ…©c‡¶i wbKU `vwLj
Kwi‡j D³ Avw_©K weeiYx I cÖwZ‡e`‡bi GKwU Abywjwc cÖweavb Øviv wba©vwiZ c×wZ‡Z
KvDw݇ji wbKU Dc¯’vcb Kwi‡e|
KvDwÝj cÖweavb Øviv wba©vwiZ wd I Z_¨ mn‡hv‡M, †h †Kvb Rb¯^v_© ms¯’vi wbKU nB‡Z Dnvi
Avw_©K weeiYx I cÖwZ‡e`b ZrKZ©„K wba©vwiZ mg‡qi g‡a¨ `vwL‡ji Rb¨ Av‡`k w`‡Z cvwi‡e|

Rb¯^v_© ms¯’vi wbix¶K‡`i PP©v c~bix¶Y (practice review) KvDwÝj ev ZrKZ©„K wjwLZfv‡e
¶gZvcÖvß †h †Kvb Kg©KZ©v, GKRb wbix¶‡Ki PP©v cybix¶b Kwi‡Z cvwi‡e Ges GZ`y‡Ïk¨(K)

(L)
38|

mswkøó wbix¶K ev Zuvnvi Askx`vi, Kg©Pvix ev mnvqK †Kvb e¨w³ `L‡j _vKv ev wbqš¿Yvaxb _vKv †h †Kvb cÖvmw½K ewn, `wjj I †iKW© cwi`k©b I Abywjwc msMÖn Kwi‡Z cvwi‡e Ges
†h †Kvb Aswk`vi, Kg©Pvix ev mn‡hvMx e¨w³i wbKU nB‡Z Z_¨ ev e¨vL¨v Pvwn‡Z cvwi‡e|

dvBbvwÝqvj wi‡cvwU©s I AwWwUs ÷¨vÛvW©m Abymib bv Kiv|(1)

KvDw݇ji wbKU hw` Bnv cÖwZqgvb nq †h, †Kvb Rb¯^v_© ms¯’v GB AvBb ev Ab¨ †Kvb AvB‡bi
Aaxb Bmy¨K…Z †Kvb dvBbvwÝqvj wi‡cvwU©s I AwWwUs ÷¨vÛvW©m©, †KvW ev MvBWjvBb AbymiY
Kwi‡Z e¨_© nBqv‡Q, ev Rb¯^v_© ms¯’vi Avw_©K weeiYx ev cÖwZ‡e`‡bi ¸i“Zi weK…wZ NUvBqv‡Qb,
Zvnv nB‡j KvDwÝj D³ Rb¯^v_© ms¯’v‡K D³ ÷¨vÛvW©mg~n bv AbymiY Kwievi e¨vcv‡i mZK©
Kwi‡Z cvwi‡e ev D³ ÷¨vÛvW©m Abymibµ‡g Awej‡¤^ Dnvi Avw_©K weeiYx ev cÖwZ‡e`b cwieZ©b ev ms‡kva‡bi Rb¨ wb‡`©k w`‡Z cvwi‡e|

(2) Dc-aviv (1) Gi Aaxb †Kvb Rb¯^v_© ms¯’v‡K wb‡`©k cª`vb Kiv nB‡j, D³ wb‡`©k cÖvwßi 30 (wÎk) w`‡bi g‡a¨ D³ Rb¯^v_© ms¯’v Dnvi Avw_©K weeiYx ms‡kvab ev cwieZ©b Kwi‡Z Ges ms‡kvwaZ ev cwiewZ©Z AvKv‡i cÖ¯‘ZK…Z Avw_©K weeiYx mswk−ó miKvix `ßi ev KZ©©„c‡¶i wbKU Dnv cyb:Dc¯’vcb Kwi‡e|

`kg Aa¨vq
Aciva, `Û, BZ¨vw`
39|

Aciva I `Û|- hw` †Kvb e¨w³ GB AvBb, wewa ev cÖweav‡bi weavb j•Nb K‡ib, Zvnv nB‡j wZwb
AbwaK 5 (cuvP) erm‡ii Kviv`Ð ev Ab~¨b 1(GK) j¶ UvKv A_©`Ð ev Dfq`‡Û `wÛZ nB‡eb Ges
Aciva Ae¨vnZ _vKvi †¶‡Î cÖwZ w`‡bi Rb¨ AbwaK 5 (cuvP) nvRvi UvKv Aa©`‡Û `wÛZ nB‡eb|

40|

Av‡`k j•N‡bi Rb¨ KvDwÝj KZ…©K Abyiƒc Rwigvbv I `Ê|- hw` †Kè e¨w³, hyw³m½Z KviY e¨wZZ, GB
AvB‡bi Aaxb cÖ`&Ë KvDw݇ji †Kvb Av‡`k ev wb‡`©k cvjb Kwi‡Z A¯^xKvi K‡ib ev e¨_© nb, Zvnv nB‡j(K) KvDwÝj D³ e¨w³i Dci cÖweavb Øviv wbav©wiZ cwigvb A_© Rwigvbv wnmv‡e Av‡ivc Kwi‡Z cvwi‡e;
(L) Dnv Aciva wnmv‡e MY¨ nB‡e Ges D³ Aciv‡ai Rb¨ D³ e¨w³ AbwaK 6 (Qq) gv‡mi Kviv`Ê ev
Ab~¨b 50(cÂvk) nvRvi UvKvi A_©`‡Û `wÛZ nB‡eb Ges Aciva Ae¨vnZ _vKvi †ÿ‡Î cÖwZ w`‡bi Rb¨ AbwaK 2(`yB) nvRvi UvKv A_©`‡Û `wÛZ nB‡eb|

41|

‡Kv¤úvbx KZ©„K Aciva msNUb|- GB AvB‡bi Aaxb hw` †Kvb †Kv¤úvbx KZ©„K †Kvb Aciva msNwUZ nq,
Zvnv nB‡j D³ †Kv¤úvbxi gvwjK, cwiPvjK, g¨v‡bRvi, mwPe ev Ab¨ ‡Kvb Kg©KZ©v whwb GB Aciva msNUbKv‡j †Kv¤úvbxi e¨emv cwiPvjbvi `vwq‡Z¡ wb‡qvwRZ wQ‡jb, wZwb Acivax ewjqv MY¨ nB‡eb, hw` bv wZwb cÖgvY Kwi‡Z cv‡ib †h, D³ Aciva Zvnvi AÁvZmv‡i nBqv‡Q A_ev D³ Aciva †iva Kwievi
Rb¨ wZwb h_vmva¨ †Póv Kwiqv‡Qb|

e¨vL¨v|- GB avivq(K) Ò‡Kv¤úvbx ewj‡Z †Kvb mswewae× miKvix KZ©©„c¶, evwYR¨ cÖwZôvb, mwgwZ I msMVb‡K eySvB‡e;
Ges
(L) evwYR¨ cÖwZôv‡bi †¶‡Î ÒcwiPvjKÓ ewj‡Z †Kvb Askx`vi ev cwiPvjbv †ev‡W©i m`m¨‡K eySvB‡e|
42|

Aciva wePviv‡_© MÖnY|- KvDwÝj KZ©„K wjwLZfv‡e mvaviY ev we‡kl ¶gZv cÖ`Ë Dnvi †Kvb Kg©KZ©vi wjwLZ Awf‡hvM e¨ZxZ †Kvb Av`vjZ GB AvB‡bi Aaxb †Kvb Aciva wePviv‡_© MÖnY Kwi‡e bv|

43|

Ab¨ AvB‡bi Aaxb e¨e¯’v‡K ¶zYœ bv Kiv|- GB AvBb, wewa ev cÖweavb Gi Aaxb M„nxZ Kvh©aviv ev e¨e¯’v
Ab¨ †Kvb AvB‡bi Aaxb M„nxZ e¨e¯’vi AwZwi³ nB‡e Ges D³iƒc e¨e¯’v‡K ¶zYœ Kwi‡e bv|

44|

Awf‡hvM Z`‡šÍi ¶gZv|- (1) KvDwÝj wbgœewY©Z †h †Kvb wel‡q Z`šÍ cwiPvjbv Kwi‡Z ev Z`šÍ cwiPvjbvi e¨e¯’v Kwi‡Z cvwi‡e(K) †Kvb wbewÜZ wbix¶‡Ki weiæ‡× DÌvwcZ †h †Kvb Amr PP©v, Ae‡njv, †ckvMZ Am`vi‡Yi Awf‡hvM;
(L) ‡Kvb wbewÜZ wbix¶K KZ©„K PP©v †KvW Gi j•Nb;
(2) Awf‡hvM Z`‡šÍi †¶‡Î KvDw݇ji wbgœewY©Z †h †Kvb ¶gZv _vwK‡e|
(K) mswkøó wbeÜK ev Rb¯^v_© ms¯’vi cwiPvjK ev Kg©KZ©v‡K Awf‡hv‡Mi RvbvBqv AewnZKiY;

(L) mswkøó wbeÜK ev Zuvnvi Askx`vi, Kg©Pvix, mn‡hvMx e¨w³ Rb¯^v_© ms¯’vi cwiPvjK ev Kg©KZ©v‡K ev
¯^v¶xi Dcw¯’wZ wbwðZKiYmn wRÁvmvev`KiY;
(M) cÖvmw½K `wjjcÎvw` Zje I Dnvi Abywjwc msi¶Y; Ges
(N) †Kvb miKvwi `ßi ev KZ©©„c‡¶i wbKU Dc¯’vwcZ Avw_©K weeiYx I cÖwZ‡e`b cybix¶Y:
(3)

cÖ‡Z¨K Rb¯^v_© ms¯’v, Dnvi cwiPvjK, Kg©Pvix ev Rb¯^v_© ms¯’vi wbix¶K Zvnvi Askx`vi Kg©Pvix ev mn‡hvMx e¨w³ Zvnvi `L‡j ev wbqš¿Yvax‡b _vKv †h †Kvb cÖvmw½K ewn †iKW© ev `wjj
KvDw݇ji wbKU `vwLj Kwi‡Z eva¨ _vwK‡e|

(4)

Rb¯^v_¨ ms¯’vi †Kvb Kg©KZ©v, cwiPvjK, Kg©Pvix ev Rb¯^v_© ms¯’vi †Kvb wbix¶K †Kvb Z_¨
†Mvcb Kwi‡Z cvwi‡e bv|

(5)

GB avivi †Kvb wKQyB Rb¯^v_© ms¯’vi †Kvb wbix¶K, Zvnvi Askx`vi, Kg©Pvix ev mn‡hvMx e¨w³
A_ev Rb¯^v_© ms¯’v ev Dnvi cwiPvjK ev Kg©KZ©v‡K †Kvb ewn, `wjj, †iKW© Dcw¯’Z Kwi‡Z eva¨
Kwi‡e bv, hw`
(K)
(L)

45|

cÖPwjZ AvBb Abyhvqx Abymv‡i hZUzKz Z_¨ cÖKvk Kiv hvq Dnv e¨ZxZ GKRb
AvBbRxexi mwnZ †hvMv‡hv‡Mi D‡Ï‡k¨ c‡Î D‡j−wLZ welq nq|

Aciv‡ai wePvi, BZ¨vw`|- (1) AvcvZZt ejer Ab¨ †Kvb AvB‡b wfbœiƒc hvnv wKQyB _vKzK bv †Kb, GB
AvB‡bi Aaxb Acivamg~n Crimal Law (Amendment) Act, 1958 (Act No. XL of
1958) Gi Zdwmjfy³ Aciva Mb¨ †Kej †¯úkvj RR KZ©„K wePvi‡hvM¨ nB‡e|
(2)

46|

e¨vsK †Kv¤úvbx AvBb, 1991 ev Ab¨ †Kvb AvB‡bi Aaxb †Mvcbxq ewjqv ¯^xK…Z nq; Ges

GB AvB‡bi Aaxb Acivamg~‡ni wePvi I Avcxj wb¯úwËi †¶‡Î D³ Act Gi weavbvejx cÖ‡hvR¨ nB‡e| Code of Criminal Procudure, 1898 Gi cª‡qvM|- GB AvBb Ges Dnvi Aaxb cÖYxZ wewa I cÖweavb mv‡c‡¶, GB AvB‡b ewY©Z †h †Kvb Aciv‡ai Z`šÍ Ges Avbylw½K mKj wel‡q Code of
Criminal Procedure, 1898 (Act V of 1898) cÖ‡hvR¨ nB‡e|

GKv`k Aa¨vq
KwZcq AvB‡bi Avbylw½K ms‡kvab
47| 1994 m‡bi 18 bs AvB‡bi aviv 185 Gi ms‡kvab|- †Kv¤úvbx AvBb, 1994 (1994 m‡bi AvBb bs
18) Gi-

(K)

aviv 185 Gi Dc-aviv (2) Gi ci wbgœiƒc bZzb Dc-aviv (2K) I (2L) mwbœ‡ewkZ nB‡e, h_vt-

Ò(2K) Dc-aviv (2) G hvnv wKQyB _vKzK bv †Kb, dvBbvwÝqvj wi‡cvwU©s AvBb, 2010 Gi aviv 2(9) G msÁwqZ ÒRb¯^v_© ms¯’vÓ wn‡m‡e cÖwZwôZ †Kvb †Kv¤úvbxi `vwqZ¡ nB‡e D³
AvB‡bi aviv 32 Ges 33 Gi weavb Abyhvqx Bmy¨K…Z dvBbvwÝqvj wi‡cvwU©s I GKvDw›Us
÷¨vÛvW© Abymv‡i cÖ¯‘ZK…Z wbix¶K‡`i cÖwZ‡e`bmn cÖ‡qvRbxq `wjjvw` Dc¯’vcb Kiv;
(2L) R‡q›U ÷K †Kv¤úvbxi †iwRóvi Giƒc †Kvb †Kv¤úvbx KZ©„K Dc¯’vwcZ evwl©K cÖwZ‡e`b
MÖnY Kwi‡eb bv, hw` bv Dnv wbix¶‡Ki cÖwZ‡e`bmn Dc¯’vwcZ nq|Ó;
(L)

aviv 190 Gi Dc-aviv (1) Gi cÖ_g kZ©vs‡ki ci wØZxq kZv©sk wnmv‡e wbgœiƒc kZv©sk mwbœ‡ewkZ nB‡e, h_vt
ÒAviI kZ© _v‡K †h, dvBbvwÝqvj wi‡cvwU©s AvBb, 2010 Gi aviv 2 (9) G msÁvwqZ
Rb¯^v_© ms¯’v wn‡m‡e cÖwZwôZ †Kvb †Kv¤úvbxi †¶‡Î e¨v‡jÝ kxU ev jvf-¶wZ ev Avqe¨v‡qi wnmve `vwLj Kwi‡Z cvwi‡e bv, hw` bv D³ Avw_©K weeiY D³ AvB‡bi aviv 33
Ges 34 Abymv‡i dvBbvwÝqvj wi‡cvwUs KvDwÝj KZ©„K Bmy¨K„Z ÷¨vÛvW©mg~n AbymiY Kiv nq|Ó; (M) aviv 212 Gi Dc-aviv (4) Gi ci wbgœiƒc Dc-aviv (5) ms‡hvwRZ nB‡e, h_vtÒ(5) ‡Kvb e¨w³ †Kvb Rb¯^v_© ms¯’v wnmv‡e cÖwZwôZ †Kvb †Kv¤úvbxi wbixÿK nBevi †hvM¨ nB‡eb bv, hw` bv wZwb dvBbvwÝqvj wi‡cvwU©s AvBb, 2010 Gi aviv 30 Gi Aaxb dvBbvwÝqvj wi‡cvwU©s
KvDwÝj KZ…©K GKRb wbixÿK wnmv‡e wbewÜZ nb|Ó
48.

P.O. No. 2 of 1973 Gi Article 2(1) Gi ms‡kvab|- Bangladesh Chartered Accountants Order,
1973 (P.O. No. 2 of 1973) Gi(L)

Article 2 Gi clause (1) Gi sub-clause (d) Gi ci wb¤œiæc sub-clause (dd) mwbœ‡ewkZ nB‡e, h_vt"(dd) "Financial Reporting Council" means the Financial Reporting Council established under section 4 of the Financial Reporting Act, 2010,";

(M)

article 8 Gi ci wb¤œiæc article 8A mwbœ‡ewkZ nB‡e, h_vt"(8A) The Institute shall ensure that all members of the Institute shall comply with the auditing standards issued by the Financial Reporting Council pursuant to section 33 of the Financial Reporting Act, 2010.";

(N)

article 9 Gi sub-clause (vi) Gi cÖvšÍw¯’Z dzj÷‡ci cwie‡Z© †mwg‡Kvjb cÖwZ¯’vwcZ nB‡e Ges
AZtci wb¤œiæc sub-clause (vii) ms‡hvwRZ nB‡e, h_vt"(vii) has been removed from the membership of the Institute on being found on inquiry not to have complied with the auditing standards issued by the
Financial Reporting Council pursuant to section 33 of the Financial Reporting
Act, 2010.";

article 13 Gi ci wb¤œiæc article 13A mwbœ‡ewkZ nB‡e, h_vt"13A. The functions of the Institute shall be subject to the public-interest oversight of the Financial Repoting Council in accordance with section 32 of the Financial Reporting Act, 2010, which shall ensure that the Institute meets its responsibilities to maintain high professional standards and develop the accounting profession."
49|

Order No. LIII of 1977 G b~Zb section Gi mwbœ‡ek|- Cost and Management Accountants
Ordinance, 1977 (Ord. No. LIII of 1977) Gi section 14 Gi ci wb¤œiæc section 14A mwbœ‡ewkZ nB‡e, h_vt"14A. The functions of the Institute shall be subject to the public-interest oversight of the
Financial Reporting Council in accordance with section 32 of the Financial Reporting Act,
2010, which shall ensure that the Institute meets its responsibilities to maintain high professional standards and develop the accounting profession."

50|

1991 m‡bi 14 bs AvB‡bi aviv 38 Gi ms‡kvab|- e¨vsK †Kv¤úvbx AvBb, 1991 (1991 m‡bi 14 bs
AvBb) Gi aviv 38 Gi Dc-aviv (1) Gi ci GKwU b~Zb Dc-aviv (1K) I (1L) mwbœ‡ewkZ nB‡e, h_vtÒ(1K) Dc-aviv (1) G hvnv wKQzB _vKzK bv †Kb, dvBbvwÝqvj wi‡cvwUs AvBb, 2010 Gi aviv
2(9) G msÁvwqZ ÒRb¯^v_© ms¯’vÓ wnmv‡e cÖwZwôZ †Kvb e¨vswKs †Kv¤úvbxi KZ©e¨ nB‡e D³
AvB‡bi aviv 32 Gi weavb Abyhvqx Bmy¨K…Z dvBbvwÝqvj wi‡cvwUs ÷¨vÛvW© Abymv‡i cÖ¯‘ZK…Z e¨v‡jÝ kxU I jvf-ÿwZi wnmve, Ges aviv 33 Gi wewavb Abyhvqx Bmy¨KZ AwWwUs m¨vÛvW©
Abymv‡i cÖ¯‘ZK…Z wbixÿ‡Ki cÖwZ‡e`bmn cÖ‡qvRbxq `wjjvw` Dc¯’vcb Kiv|
Ò(1L) evsjv‡`k e¨vsK I R‡q›U ÷K †Kv¤úvbxi †iwR÷ªvi Giæc †Kvb †Kv¤úvbx KZ…©K Dc¯’vwcZ evwl©K cÖwZ‡e`b MÖnb Kwi‡eb bv, hw` bv Dnv wbewÜZ wbixÿ‡Ki cÖwZ‡e`bmn Dc¯’vwcZ nq|Ó

51|

1993 m‡bi 27 bs AvB‡bi aviv 23 Gi ms‡kvab|- Avw_©K cÖwZôvb AvBb, 1993 (1993 m‡bi 27 bs
AvBb) Gi aviv 23 Gi ci GKwU b~Zb aviv 23K mwbœ‡ewkZ nB‡e, h_vt-

Ò23K| wbixÿ‡Ki cÖwZ‡e`b cÖZ¨vL¨v‡bi ÿgZv|- dvBbvwÝqvj wi‡cvwUs AvBb, 1010 Gi avi v
2(9) Gi msÁvwqZ ÒRb¯^v_© ms¯’vÓ wnmv‡e cÖwZwôZ †Kvb Avw_©K cÖwZôv‡bi `vwqZ¡ nB‡e dvBbvwÝqvj wi‡cvwUs AvvB‡bi aviv 32 Gi weavb Abyhvqx Bmy¨K…Z dvBbvwÝqvj wi‡cvwUs ÷ªvÛvW©
Abymv‡i cÖ¯‘ZK…Z e¨v‡jÝ kxU I jvf-ÿwZi wnmve, Ges aviv 33 Gi weavb Abyhvqx Bmy¨K…Z
AwWwUs ÷¨vÛvW© Abymi‡Y cÖ¯‘ZK…Z wbixÿ‡Ki cÖwZ‡e`bmn cÖ‡qvRbxq `wjjvw` Dc¯’vcb Kiv|Ó
52|

exgv AvBb, 2010 (2010 m‡bi 13 bs AvBb) Gi ms‡kvab|- exgv AvBb, 2010 (2010 m‡bi 13 bs
AvBb) Gi aviv 32 Gi Dc-aviv (3) Gi ci wb¤œiæc Dc-aviv (4) I (5) ms‡hvwRZ nB‡e, h_vtÒ(4) GB AvB‡b hvnv wKQzB _vKzK bv †Kb, dvBbvwÝqvj wi‡cvwUs AvBb, 2010 Gi aviv 2 (9) G msÁvwqZ ÒRb¯^v_© ms¯’vÓ wnmv‡e cÖwZwôZ exgvKvixi `vwqZ¡ nB‡e dvBbvwÝqvj wi‡cvwUs wi‡cvwUAs AvBb, 2010-Gi aviv 32 Gi weavb Abyhvqx Bmy¨K…Z dvBbvwÝqvj wi‡cvwUs ÷¨vÛvW©
Abymv‡i cÖ¯‘ZK…Z e¨v‡jÝ kxU Ges jvf-ÿwZi wnmve Ges aviv 33 Gi weavb Abyhvqx Bmy¨K…Z
AwWwUs ÷¨vÛvW© Abymi‡Y cÖ¯‘ZK…Z wbixÿ‡Ki cÖwZ‡e`bmn cÖ‡qvRbxq `wjjvw` KZ…©c‡ÿi wbKU
Dc¯’vcb Kiv|
(5) D³ KZ…©cÿ †Kvb evwl©K cÖwZ‡e`b MÖnY Kwi‡eb bv, hw` bv Dnv †Kvb wbewÜZ wbixÿ‡Ki cÖwZ‡e`bmn Dc¯’vwcZ nq|Ó

Øv`k Aa¨vq wewea 53|

cÖKvkbv|- (1) KvDwÝj mgq mgq Dnvi Kg©KvÛ m¤ú‡K© Awdwmqvj ey‡jwUb cÖPvi Kwi‡e|
(2) KvDw݇ji GKwU Awdwmqvj I‡qe mvBU _vwK‡e hvnv‡Z KvDwÝj Dnvi cÖ‡qvRbxq Z_¨ cÖ`k©b Kwi‡e
Ges B-ey‡jwUb cÖPvi Kwi‡e|

54|

mij wek¦v‡m K…Z Kvh© iÿY|- GB AvBb ev Z`axb cÖYxZ wewa ev cÖweav‡bi Aaxb mij wek¦v‡m K…Z ev
K…Z ewjqv we‡ewPZ †Kvb Kv‡h©i Rb¨ †Kvb e¨w³ ÿwZMÖ¯’ nB‡j, wZwb KvDwÝj ev Dnvi KwgwUi †Kvb m`m¨ ev KvDw݇ji †Kvb Kg©KZ©v-Kg©Pvixi weiæ‡× †Kvb †`Iqvwb ev †dŠR`vwi gvgjv ev Ab¨ †Kvb cÖKvi
AvBbMZ Kvh©aviv iæRy Kwi‡Z cvwi‡e bv|

55|

Ae¨vnwZ|- GB AvB‡bi beg Aa¨v‡qi weavbvejx aviv 2 (9) (L) †Z DwjøwLZ cÖwZôvbmg~‡ni †ÿ‡Î
2010 mv‡ji 30 Ryb mgq ch©šÍ Kvh©Ki nB‡e bv|

56|

Bbw÷wUDU Ae PvU©vW© GKvD‡›U›Um&& KZ…©K RvixK…Z ÷¨vÛvW©mg~‡ni †ndvRZ|- GB AvB‡b wfbœiƒc wKQz bv
_vwK‡j, Bbw÷wUDU Ae PvU©vW© GKvD‡›U›Um&& Ae evsjv‡`k KZ…©K M„nxZ I cÖKvwkZ dvBbvwÝqvj wi‡cvwU©s

I AwWwUs ÷¨vÛvW©mg~n GB AvB‡bi Aaxb Abyiæc †Kvb ÷¨vÛvW© cÖYxZ bv nIqv ch©šÍ GBiæ‡c ejer
_vwK‡e †hb Dnv GB AvB‡bi Aaxb cÖYxZ nBqv‡Q|
57|

wd, cÖkvmwbK Rwigvbv I PvR©mg~n Av`vq|- GB AvB‡bi Aaxb cwi‡kva‡hvM¨ wd, cÖkvmwbK Rwigvbv I
PvR© Public Demand Recovery Act, 1913 (Act No.3 of 1913) Gi Aaxb miKvix `vex wnmv‡e
Av`vq‡hvM¨ nB‡e|

58|

cÖwewa cÖYq‡bi ÿgZv|- (1) KvDwÝj, GB AvB‡bi D‡Ïk¨ c~iYK‡í, miKvix †M‡R‡U cÖÁvcb Øviv, cÖweavb cÖYqb Kwi‡Z cvwi‡e|
(2) D³iƒ‡c cÖwewa cÖYq‡bi †ÿ‡Î mswkøó mK‡ji gZvgZ, civgk© ev AvcwË AvnŸvb Kwiqv †`‡ki eûj cÖPvwiZ AšÍZ GKwU evsjv I GKwU Bs‡iRx ˆ`wbK cwÎKvq cÖKvk Kwi‡Z nB‡e|
(3) hw` †Kvb e¨w³ gZvgZ, civgk© ev AvcwË cÖ`vb Kwi‡Z Pvq, Zvnv nB‡j Dnv weÁwß Rvixi 14 (‡PŠÏ) w`‡bi g‡a¨ KvDw݇ji wbKU †ck Kwi‡Z nB‡e|
(4) Dc-aviv (3) Gi Aaxb cÖvß gZvgZ, mycvwik ev AvcwË we‡ePbv Kwiqv cÖweavb-gvjv P‚ovšÍ Kwi‡Z nB‡e| 59|

wewa cÖYq‡bi ÿgZv|- GB AvB‡bi D‡Ïk¨ cyiYK‡í miKvi, miKvwi †M‡R‡U cÖÁvcb Øviv wewa cÖYqb
Kwi‡Z cvwi‡e|

60|

µvwšÍKvjxb weavb|- (1) GB AvB‡bi Ab¨ †Kvb weav‡b hvnv wKQzB _vKzb bv †Kb, GB AvBb Kvh©Ki nIqvi Ae¨ewnZ c~‡e© whwb Bbw÷wUDU Ae PvU©vW© GKvD‡›U›Um&& Ae evsjv‡`k Gi m`m¨ wQ‡jb, wZwb GB
AvBb Kvh©Ki nBevi 3 (wZb) gv‡mi g‡a¨ Zuvnvi m`m¨ msµvšÍ cÖgvYvw` Dc¯’vcb Kwi‡j, GB AvB‡bi
Aaxb GKRb †ckv`vi GKvD‡›U›U wnmv‡e Aby‡gv`b jvf Kwiqv‡Qb ewjqv MY¨ nB‡eb|
(2)

GB AvBb Kvh©Ki nBevi Ab¨ewnZ c~‡e©(K)

Bbw÷wUDU Ae PvU©vW© GKvD‡›U›Um&& Ae evsjv‡`k Gi m`m¨, ev

(L)

GKRb wbixÿK, ev

(M)

‡Kv¤úvbx AvBb, 1994 Gi Aaxb wbhy³ wbixÿK, ev

(N)

wbR bv‡g ev dv‡g©i bv‡g wbixÿv Kvh© Kwi‡Z‡Qb GBiæc †Kvb wbixÿK,

GB AvB‡bi Aaxb wbewÜZ bv nBqv A_ev Aby‡gv`b bv jBqv GB AvBb Kvh©Ki nBevi 6 (Qq)gvm ch©šÍ
Ges †h‡ÿ‡Î wbeÜb ev Aby‡gv`‡bi Av‡e`b Kiv nq †m‡ÿ‡Î Av‡e`b wb®úwË bv nIqv ch©šÍ wbixÿv PP©v
Kwi‡Z cvwi‡eb|

61|

AvB‡bi Bs‡iRx Abyev` cÖKvk|- (1) GB AvBb cÖeZ©‡bi ci miKvi, h_vkxNª m¤¢e, miKvix †M‡R‡U cÖÁvcb Øviv, GB AvB‡bi Bs‡iRx‡Z Ab~w`Z GKwU cvV cÖKvk Kwi‡e, hvnv GB AvB‡bi Aby‡gvw`Z
Bs‡iRx cvV (Authentic English Text) bv‡g AwfwnZ nB‡e|
(2)

GB AvBb I Zvi Bs‡iRx cv‡Vi g‡a¨ we‡iv‡ai †ÿ‡Î GB g~j AvBbwUB cÖvavb¨ cvB‡e|