-
MEMBER OF:
International Federation ofAccountants (IFAC)
International AccountingStandards Board (IASB)
South Asian Federation ofAccountants (SAFA)
Confederation of Asianand Pacific Accountants(CAPA)
ISSN 1993-5366August 2010
Monthly News briefing from the Institute of Chartered
Accountants of Bangladesh
ICAB News BulletinNo. 250
CAs Role Vital for Economic Uplift, says President
In This Issuep CAs Role Vital for
Economic Uplift, says President
p Two Technical Sessions held
p Ensure Transparency in FinancialManagement,Commerce
Ministercalls upon CAs
p 71st SAFA Assembly,14th SAFA Board, Task Force andDifferent
Committeemeetings held
p EB meeting held
p Meetings, Programmesheld in the Month ofAugust 2010
p We Mourn
p Admission as Associate
p Permission to StartPractice
p Permission to Join as Partner
p IFAC News
p At a Glance ofInternationalConference of CA 2010
p Library AttendanceAugust 2010
p 41 Qualify asChartered Accountantsin May-June 2010 CA Exam
President Md. Zillur Rahman urged theprofessional chartered
accountants to play aresponsible role in ensuring transparencyand
accountability of institutions for greater interestof the
government and the countrymen. “Its mybelief that you (accountants)
yourselfwill show transparency andpatriotism”. “Chartered
Accountantsare the most vital force in driving theeconomy of the
country to achievebudgetary goals of the government”,says President
Md. Zillur Rahmanwhile inaugurating the InternationalConference of
Chartered Accountantsin Dhaka.The Institute of CharteredAccountants
of Bangladesh (ICAB)organized the daylong conference on9th August
2010. The theme of the
conference was "Role of Chartered Accountants inthe Mobilizing
of National Resources" in whichNobel Laureate Professor Muhammad
Yunusattended as special guest. Governor of BangladeshBank Dr.
Atiur Rahman presented the key note
paper on the theme of theconference. Speaking at the inaugural
session,the President described the role ofprofessional accountants
as veryimportant in ensuring the fairfinancial management of the
nationalbudget, which is greatly contributingto the government and
nongovernment sectors. “The government mostly depends ondirect and
indirect taxes to meetbudget expenditure but manyindividuals or
institutions for
Honourable President of the People's Republic of Bangladesh Md
Zillur Rahman delivering speech as Chief Guest of the
Conference.
Md Zillur RahmanHonourable President
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ICAB News Bulletin No. 250
August - 2010 2
avoiding the tax amounts prepare theirannual balance-sheets in
ways which donot reflect the real accounts,” he warnedthe
professional accountants. Honourable President mentioned that
theICAB has been relentlessly working toproduce skilled and
professional charteredaccountants in the country and
thoseprofessionals have been acquiring fameand dignity in their
activities at home andabroad. “It’s the demand of time to make
thecountry’s financial management morebeautiful and disciplined in
line with thecompetitive world,” he said.The President expressed
his satisfactionover the role of the Chartered Accountantswho are
providing input of transparency,accountability and good governance
in thefinancial statements of entities of thecountry.Expressing his
belief, the President said allparticipants would be more
benefitedthrough the conference by sharing theirlatest knowledge
and experience.
Mr. Abbas UddinKhan FCA,C h a i r m a n ,O r g a n i z i n
gCommittee in hisaddress of welcomesaid, a charteredaccountant
isthoroughly ananalytical andp r o f e s s i o n a l l yqualified
person with
knowhow, capability and skill to contributesignificantly to the
growth of nationalsavings and resource mobilization tofinance
investment and developmentexpenditures in the context of
growingeconomy.
Dr. JamaluddinAhmed FCA,President, ICABsaid thataccountancy
plays akey role to ensurec o r p o r a t eg o v e r n a n c e ,t r
a n s p a r e n c y ,accountability andprofessional ethics
in financial reporting and the CharteredAccountants are now
directly linked withbanking and non-banking financial
institutions, insurance companies, capitalmarket institutions
and listed, non-listedcompanies and entities of all varieties
anddimensions who can generate resources tothe national exchequer
to finance thedevelopment and non developmentexpenditure of the
Government. Thecountry is seriously in need of investmentin the
Power, Gas, Electricity and otherinfrastructure for rapid
economic
development which needs huge resources.The professional
expertise of the charteredaccountants can play a very sound role
inthe process of the mobilization of resourcesfor the government to
finance thedevelopment activities of the country.
Nobel LaureateProf. MuhammadYunus, ManagingDirector of
theGrameen Bank alsoexpressed hopesabout the role of thec h a r t e
r e daccountants inshaping theeconomy of the
country. Professor Muhammad Yunuscommented that chartered
accountants arethe most vital players in preparingtransparent
financial statements of theentities and their cautious supervision
ofaudit work and providing opinion thereonhelp the entities to
rectify their roadmap.
Governor Dr. AtiurRahman in hiskeynote presentationsaid the
accountantsand the auditorscould play importantroles inaccumulating
thegovernment’s taxfrom the householdsand businessenterprises.
“The present tax-GDP ratio is 9.2 percentcompared to 8.9 percent
of tax GDP ratioduring last fiscal year,” he said, adding thatthe
government has stated a five year planwith a target of ensuring the
tax-GDP ratioof 12.9 percent by 2015.Dr. Atiur Rahman informed that
thegovernment has been consideringenactment of a law for the
professionalaccountants. Around 500 professional accountants
fromhome and 45 foreign professionals fromthe SAARC countries took
part in thedaylong conference.
Abbas Uddin Khan FCAChairman, Organizing
Committee
Jamaluddin Ahmed FCAPresident-ICAB
Dr. Atiur Rahman Governor, Bangladesh Bank
Dr Muhammad YunusMD, Grameen Bank
A section of audience were present in the Inaugural Session.
Press ConferenceImmediately before the InternationalConference
for Chartered Accountants2010, the Public Relation Sub Committeeof
the Conference organized a PressConference at Pan Pacific
SonargaonHotel on 8th August 2010. Presided over by Dr. Jamaluddin
AhmedFCA, President, ICAB other members ofPublic Relation Sub
Committee, CouncilMembers participated in the PressConference. The
importance ofInternational Conference for CharteredAccountants 2010
was explained in theConference in the context of today’sscenario in
South Asian Region. Thetheme of the Conference was “Role
ofChartered Accountants in the Mobilizingof National Resources”.The
Press Conference ended with thevote of thanks to the media for
theircooperation.
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In the afternoon two technical sessionswere held on the topics,
“Perspectiveplan and the Resource MobilizationStrategy of the
Government ofBangladesh” and “Value Added Taxes inBangladesh-An
Effective way of InternalResource Mobilization”. The papers
werepresented by Dr. Jamaluddin Ahmed FCA,President, ICAB and Mr. M
A Baree FCA,former President, ICAB of the
organizationrespectively.“Bangladesh Government is preparing
aperspective plan. Government has amission that by 2021 Bangladesh
will bemiddle income country. If we want to gothere we have to
recast our collecting
system,” saying Dr Jamaluddin AhmedFCA, President, ICAB while
presentingpaper on “Perspective plan and theResource Mobilization
Strategy of theGovernment of Bangladesh” in theTechnical Session-I
of the InternationalConference of Chartered Accountants 2010.Dr.
Jamal said that accountants help tocollect revenue for government,
valuationtax. Valuation tax is an internal resource. Itis an
important area. He mentioned theNBR source and said that in the
currentyear the collection was almost 2% or moreof total revenue.
The other areas aredirectors, corporate tax and the reductionof the
source. It is other important area
where authority collects tax. In these areasaccountants can help
to collect money forgovernment. At the same time whenaccountants
certify the balance sheets andincome statements in the report,
theycalculate the profit and liability around thepeople. They
follow the rules and regulations ofthe Government applicable to
Bangladeshfrom revenue department to makeprovision for tax. They
assist their clientsin preparing their tax return. These are
theareas where accountants can help. Dr. Muhammad Farashuddin,
President,Board of Directors, East West Universitymoderated the
session. n
ICAB News Bulletin No. 250
August - 2010 3
Dr Jamaluddin Ahmed FCA, President-ICAB presenting his paper in
Technical Session-I.
A section of audience were present in the Technical
Session-II.
Two Technical Sessions held
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ICAB News Bulletin No. 250
August - 2010 4
In Technical Session-II Mr. Baree exposedthat the government
should step upmeasures to enhance the tax collectionsystem.
Speakers at the conference alsostressed the need to better the
tax-GDPratio of the country. “Although the country’s tax-GDP ratio
isgradually increasing, still it is lowestamong the South Asian
countries, said MA Baree FCA, former president of ICAB. “One of the
main reasons behind such alow ratio is that our government
providestax exemption facilities to many sectors.For example, the
transport sector accountsfor more that 11 percent of our GDP,
butcontributes only 1 per cent to the GDP,” hesaid.
“So it’s time for the government to takeserious measures, such
as improving thetax collection system and make it morepragmatic to
increase the ratio”.Baree was speaking on the topic “ValueAdded Tax
in Bangladesh: An EffectiveWay of Internal Resource
Mobilization”.Also many taxable areas enjoy exemptions,he said,
citing example of tax break inincome tax, zero rate and other
specialexemptions for imports and truncated basefor VAT. He
suggested the government takeseparate strategies for different
revenueresources, including income tax, VAT andimport duty. “VAT is
an important revenue source forthe government. So the collection
target
must be made on the basis of the potentialin each sector instead
of setting a typicaltarget comparing with the previous year,”said
Mr. Baree. He called upon the government to limit theStatutory
Regulatory Orders (SRO),notices and circulars to a manageable
level.The National Board of Revenue shouldtake services from the
charteredaccountants to cope with the skill dearth atthe board,
said Mr. Baree. He also stressed revising the VATregulations and
making those usersfriendlier to increase tax collection.Mr. Zahir
Uddin Ahmed FCA, formerPresident of ICAB moderated the session.
Mr M A Baree FCA, Past President-ICAB presenting his paper in
Technical Session-II.
A section of audience were present in the Technical
Session-I.
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ICAB News Bulletin No. 250
August - 2010 5
Commerce Minister MuhammadFaruk Khan called upon thechartered
accountants to maintaininternational standards in their
professionand ensure transparency and accountabilityin the
financial management.Addressing the Valedictory Session of
theInternational Conference of CharteredAccountants 2010 at a local
hotel on 9thAugust 2010. Mr. Faruk Khan saidchartered accountants
could have alertedpeople before the recent global
economicrecession.However, he said, Bangladesh hassuccessfully
overcome the recession whenmany rich countries have suffered a
lot.The 4.11 percent growth in export in thelast 4 years has proved
that the recessiondid not harm Bangladesh that much. Hepraised the
important contributions of CAsin this regard.The Commerce Minister
said charteredaccountants have more responsibilitytowards social
welfare as they are from theaffluent section of the society. He
calledupon them to come forward in the well
being of the poor and marginalized peopleof the society.Mr.
Faruk Khan mentioned various stepstaken by the government to
improve powersituation and traffic management,construction of Padma
Bridge and elevatedexpressway in the capital. He said 10,000MW
power will be generated by 2015.About 500 chartered accountants
including45 from SAARC countries attended theconference organized
by the Institute of
Chartered Accountants of Bangladesh(ICAB).Mr. Komol Bahadur
Chitrakar, President ofthe South Asian Federation of
Accountants(SAFA) was the Special Guest at thesession.Dr Jamal
Uddin Ahmed FCA, President ofthe ICAB, Mr. Abbas Uddin Khan
FCA,Chairman of Conference OrganizingCommittee, and Mr. M Abdus
Salam. VicePresident of the ICAB also spoke at thesession. n
Mr. Muhammad Faruk Khan, MP, Honourable Minister for Commerce,
GoB was the Chief Guest of the Valedictory Session of International
Conference.
A section of participants at Valeditory Session.
Ensure Transparency in Financial ManagementCommerce Minister
calls upon CAs
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The 8th Board Meeting of theSouth Asian Federation ofAccountants
(SAFA), an apexbody of SAARC held on 8th August 2010at Pan Pacific
Sonargaon Hotel, Dhaka at2.00 pm under the Chairmanship of Mr.Komal
Bahadur Chitracar, PresidentSAFA. Office bearers of SAFA,
BoardMembers & Technical Advisors of SAFAmember bodies attended
the meeting. SAFA Board Meeting decided thefollowing matters:
• SAFA Summit is scheduled to be heldon 11-12th December 2010
atKathmandu.
• ICAN shall provide all the logisticsupport and undertake
financialresponsibility as the host body.
• A five member working groupcoordinated by SAFA Vice
PresidentMr. A. N. Rahman was formed toreview and finalize the
sub-themeswithin end of August 2010.
71st SAFA Assembly Meeting was held inthe evening of the same
day under thechairmanship of Mr. Komal BahadurChitracar, President
SAFA. Mr. A N
Raman, Vice President SAFA, Mr. SheikhA. Hafiz, Advisor SAFA,
Mr. T.Karthikeyan, Permanent Secretary SAFA,Mr. Paramananda
Adhikari, ExecutiveSecretary SAFA and Heads of MemberBodies &
other delegates of all SAFAmember bodies participated in the
71stSAFA Assembly Meeting. In thisAssembly meeting, revised
constitutionhas been passed as proposed by the Board.The meeting
also decided that nextAssembly meeting will be held at
Chennai,India on 05 January 2010In the morning of 08 August
2010
following Task Force and SAFACommittee meetings were held:
a. Task Force to develop BroadGuidelines for Organizing
SAFASummit
b. SAFA Committee for Improvement inTransparency, Accountability
andGovernance (ITAG);
c. SAFA Committee on Ethics andIndependence of Auditors
d. SAFA Committee on Governmentaland Public Sector
Accounting;
Chairmen of all above Committeessubmitted their reports in the
BoardMeeting. n
ICAB News Bulletin No. 250
August - 2010 6
Mr. Komal Chitracar, President SAFA is presiding over the 14th
SAFA Board Meeting.
71st SAFA Assembly, 14th SAFA Board, Task Force and Different
Committee meetings held
Date Meetings/Programmes2.8.2010 Executive Comnmittee (EC)
Meeting3.8.2010 RCPAR Sub-Committee Meeting (Category II: Financial
Sector-
Non-Banking Insurance)3.8.2010 RCPAR Sub-Committee (Financial
Sector Non-Banking) Meeting4.8.2010 Technical & Research
Committee (TRC) Meeting5.8.2010 Meeting of the Organizing Committee
of International Conference of
Chartered Accountants 20109.8.2010 International Conference of
Chartered Accountants 2010
Venue: The Pan Pacific Sonargaon Hotel16.8.2010 Project
Development & Implementation Committee (PDIC) Meeting18.8.2010
Editorial Board Meeting24.8.2010 Board of Studies (BoS)
Meeting28.8.2010 Examination Committee Meeting28.8.2010 Council
Meeting
Meetings, Programmes held in the Month of August 2010EB Meeting
heldThe 1st meeting for the year 2010 of theEditorial Board (Board)
of the Council-ICAB was held on Wednesday, 18 August2010 at 2:00 pm
in the ICAB Council Hallat Chartered Accountant Bhaban, (8thfloor),
100 Kazi Nazrul Islam Avenue,Dhaka-1215, under the Chairmanship
ofMr M Farhad Hussain FCA, MemberCouncil-ICAB & Chairman of the
Board.
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ICAB News Bulletin No. 250
August - 2010 7
Mr. Apurba Kanchan DasguptaFCA (Enrl No. 233) died on 18August
2010. He was 66. He leftbehind his wife, daughters and sons.A
virtuous person and dedicatedprofessionals, late Mr. Kanchan
wasloved and respected by all. Mr.Kanchan qualified as
CharteredAccountant from the Institute ofChartered Accountants of
Bangladesh(ICAB) in the year September 1978.He was involved with
Habib Sarwar &Co.Apurba Kanchan Dasgupta was anoble soul and
was always held inhigh esteem by his relatives, friendsand
admirers. The participants in aprayer of late Kanchan to
almightyAllah, the merciful, for salvation ofthe departed soul and
give thebereaved family the strength andcourage to bear his
irreparable loss.The members of the Instituteexpressed deep sorrow
at the saddemise of Mr. Apurba KanchanDasgupta.
We Mourn
We are inviting articles from our valuedmembers for publishing
in the QuarterlyJournal "The Bangladesh Accountant" onthe following
topics:q Capital Marketq Banking, Financeq Taxationq Audit
Practices
(Local & International)q Public Financeq Any other topic of
interest to our
readersAtttrctive honorarium will be paid for thepublished
articles.
Articles Wa n t e d
Permission to Start PracticeThe following members have been
granted permission to Start Practice as PublicAccountant with
effect from the date as shown against their names.Name Effective
DateMr. Mohammad Mosharraf Hossain PhD, FCA (769) 07 April
2010PartnerMuhammad Shaheedullah & Co.Chartered Accountants19,
Bangabandhu Avenue (2nd floor), Dhaka-1000Mr. Muhammad Mehedi Hasan
ACA (1000) 01 August 2010PartnerRahman Rahman HuqChartered
Accountants9, Mohakhali C/A (11th & 12th floors), Dhaka-1212Mr.
Syed Mohammed Ataul Karim FCA (477) 01 August 2010PartnerAhsan
Ataul Azim & Co.,Chartered AccountantsKarim Vila (3rd
floor)House # 9, Area-Bardhan BariP.S. Darus Salam,
MirpurDhaka-1216
Admission as AssociateThe following member has been admitted as
Associate of the Institute with effect from thedate mentioned
against his name:Name Effective DateMs Rosanna Rahman ACA (1155) 12
July 201077, Valley Field RoadLondon SW16 2 HX
Mr. Mohammad Mosharraf Hossain PhD, FCA (769) was permitted to
join as partnerwith M/s Muhammad Shaheedullah & Co., Chartered
Accountants, 19, BangabandhuAvenue (2nd floor) Dhaka-1000 and
practice as Public Accountant with effect from 07April 2010. The
existing partners of the Firm are:Mr. Mian Muhammad Shaheedullah
FCA (118)Mr. Gopal Bijoy Singh FCA (658)
Mr. Muhammad Mehedi Hasan ACA (1000) was permitted to join as
partner with M/sRahman Rahman Huq, Chartered Accountants, 9,
Mohakhali C/A, 11th & 12th floors),Dhaka-1212 from 01 August
2010. The existing partners of the Firm are:
Mr. Sheikh A. Hafiz FCA (110)
Mr. ANAH Siddiqui FCA (60)
Mr. M Mosleh Uddin FCA (22)
Mr. Adeeb H Khan FCA (652)
Mr. Ali Ashfaq FCA
Mr. Syed Mohammed Ataul Karim FCA (477) was permitted to join as
partner with M/sAhsan Ataul Azim & Co., Chartered Accountants,
Karim Vila (3rd floor), House # 9, Area-Bardhan Bari, P.S. Darus
Salam, Mirpur, Dhaka-1216 from 01 August 2010. The existingpartner
of the Firm:Mr. Muhammad Ahsanulla FCA (202)
Permission to Join as Partner
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ICAB News Bulletin No. 250
Two IFAC Nominees Selected as Membersof IFRS SME Implementation
GroupRobin Jarvis and Ricardo Rodil to Join SME IG The
International Federation of Accountants
(IFAC), the global organization for the accountancy
profession,welcomes the announcement by the International
FinancialReporting Standards (IFRS) Foundation of the membership of
thenewly created SME Implementation Group (SME IG). IFAC ispleased
to note the appointment to the SME IG of two of itsnominees¬Robin
Jarvis and Ricardo Rodil.The group’s mission is to support the
adoption and implementationof the IFRS for Small and Medium-sized
Entities (IFRS for SMEs)around the world. As such, it will develop
non-mandatory guidancefor implementing the IFRS for SMEs in the
form of questions andanswers that will be made publicly available
on a timely basis andmake recommendations to the International
Accounting StandardsBoard if and when needed regarding amendments
to the IFRS forSMEs. The members of the group will serve a
renewable term oftwo years from July 2010. The full list of members
is availablehere.“We are gratified that two of our nominees were
selected to join theSME IG,” said Ian Ball, CEO of IFAC. “Both
small- and medium-sized practices (SMPs) and SMEs are vital parts
of the globaleconomy. IFAC provides support to SMPs, in
collaboration withour member bodies, so that they can provide
high-quality servicesto their SME clients. We also support
professional accountants inbusiness, many of whom work in SMEs and
will use the IFRS forSMEs. Providing input into international
standard-setting¬including auditing and assurance, ethics, and
accountingstandards¬to help ensure that they are relevant to SMPs
and SMEsis a key part of our work. Robin and Ricardo will help the
SME IGfulfill its mandate by bringing invaluable insights from
theirprofessional experience, along with that drawn from
theirexperience with IFAC’s Small and Medium Practices Committee.”
IAESB Releases 2010 Handbook of InternationalEducation
PronouncementsThe International Accounting Education Standards
Board (IAESB)has released the 2010 edition of its Handbook of
InternationalEducation Pronouncements. The 2010 Education
Handbookcontains the IAESB’s suite of eight International
EducationStandards (IESs), including the Framework for
InternationalEducation Standards for Professional Accountants
(theFramework), as well as three International Education
PracticeStatements.The handbook has been updated to include the new
Frameworkdocument, a revised glossary that includes new terms from
theFramework, and minor editorial corrections. The new
Framework,which uses a more concise and simplified structure so
that first-time readers can readily understand the content, sets
out theunderlying educational concepts that the IAESB uses in
itspublications. These concepts will promote greater consistency
inIAESB publications and help make the standard-setting processmore
efficient and effective. The new Framework replaces the
previously existing Framework for International
EducationPronouncements and the Introduction to the
InternationalEducation Standards documents, which were published in
October2003. Translations of Clarified ISAs Approved in
severalEuropean languagesThe Directorate General Translations (DGT)
of the EuropeanCommission (EC) has approved for publishing the
translation of theInternational Auditing and Assurance Standards
Board (IAASB)Clarity Standards in the following six official
European Unionlanguages: Finnish, Lithuanian, Romanian, Slovakian,
Slovenian,and Swedish. The DGT is currently reviewing translations
of thestandards in an additional 14 languages. The translations
include all36 of the IAASB’s clarified International Standards on
Auditing(ISAs) and the International Standard on Quality Control
(ISQC 1)as approved in February 2009. These translations are a
vital part ofthe EC’s ongoing consideration of the adoption of the
IAASBClarity Standards throughout the European Union.Ethics Code
Translations underwaySince the release of the revised Code of
Ethics for ProfessionalAccountants (the Code) in July 2009, IFAC
has received formalpermission requests and proposals for
translation of the Code into23 languages. The majority of these
languages are European, butthey also include other official
languages of the United Nations(UN), such as Arabic and Chinese.
Member bodies and other stakeholders in the accounting
professionare encouraged to translate the pronouncements published
by IFACin order to make them more widely accessible to members of
theprofession in their native languages. Increasing the
accessibility ofthe pronouncements through translations is a
priority for IFAC inpromoting their adoption and implementation.
Russian is the onlyofficial UN language for which a translation of
the Code is notcurrently being performed. A Russian translation
proposal wouldbe welcome by IFAC to fill this gap.Open
Consultations and Exposure drafts IFAC Consults:Changing Roles and
Employer Expectations ofProfessional Accountants in BusinessThe
Professional Accountants in Business (PAIB) Committee ofIFAC
recently released for comment the Consultation Paper,Competent and
Versatile: How Professional Accountants inBusiness Drive
Sustainable Organizational Success, that highlightshow employer
expectations of professional accountants in businessare expected to
change in light of global trends and evolvingorganizational
needs.The paper analyzes these expectations in relation to eight
drivers ofsustainable organizational success what companies need to
do toachieve and sustain success in the changing global
economiclandscape. The drivers were defined based on an analysis of
threelong-term trends influencing organizations:
globalization,complexity, and technology. The drivers provide the
framework forkey activities that professional accountants will be
expected toperform. These activities are highlighted under the
following fourroles that form the cornerstones of the services
provided byprofessional accountants: creators, enablers,
preservers, andreporters of sustainable value. n
August - 2010 8
IFAC News
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ICAB News Bulletin No. 250
August - 2010 9
At a Glance of International Conference of CA 2010
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ICAB News Bulletin No. 250
August - 2010 10
At a Glance of International Conference of CA 2010
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ICAB News Bulletin No. 250
August - 2010 11
Sl. # Name of Firm Total1 A. B. Saha & Co. 112 ABBAS KHAN
& Co. 03 A Hoque & Co. 44 A K Azad & Co. 165 A K Deb
& Co. 66 A Mannan & Co. 07 A Matin & Co. 318 A Qasem
& Co. 359 A T Talukder & Co. 110 A Wahab & Co. 1111
ACNABIN 5212 Aftab Ahmed & Co. 213 Ahmad & Akhtar 2514
Ahmed Khan & Co. 4215 Ahmed Mashuque & Co. 3716 Ahmed
Shahid & Co. 1517 Ahmed Zaker & Co. 1518 Ahsan Ataul Azim
& Co. 019 Ahsan Kamal Sadeq & Co. 2520 Ahsan Manzur &
Co. 021 Ahsan Rashid & Co. 1622 Ahsan Zamir & Co. 1823
Aktar Amir & Co. 124 Alamgir & Idris 125 Alam Chowdhury
Mostafa & Co. 1726 Ali Zahir & Co. 027 AMAL & LEENA 428
Andrew Gomes & Co. 029 Anisur Rahman & Co. 430 Anwar Ahmed
& Co. 031 Asad Zaman & Co. 032 Ashraf Uddin & Co. 1633
Ashraful Haque Nabi & Co. 1934 Ata Khan & Co. 1035 Atik
& Wahid 136 Atik Khaled & Co. 337 Ayub & Mahmood 038
Aziz Halim Khair Chowdhury 3439 Azad Abul Kalam & Co. 040 B
Alam & Co. 741 Baree Pear Shafiq Khan 142 Basu Banerjee Nath
& Co. 1443 Bokhteyar Humayun & Co. 144 C M Alam 045
Chowdhury Bhattacharjee & Co. 1346 Chowdhury Hossain Rashid
& Co. 1247 Das Chowdhury Dutta & Co. 548 Dewan Nazrul Islam
& Co. 949 DHAR & Co. 050 Fazlul Hoque & Co. 251 G
Biswas & Co. 16
Sl. # Name of Firm Total52 G Kabir & Co. 4053 G Mostafa
& Co. 454 G Nabi & Co. 155 Habib Sarwar & Co. 056 Hafiz
Ahmed & Co. 157 Haque Shahalam Mansur & Co. 4658 Hoda Vasi
Chowdhury & Co. 10859 Hossen Delwar & Co. 060 Howladar
Yunus & Co. 3061 Huda & Co. 162 Huda Hossain & Co. 3663
Hussain Farhad & Co. 2564 Irshadullah Patwary & Co. 0 65
Islam Aftab Kamrul & Co. 2066 Islam Quazi Shafique & Co.
1867 J R Chowdhury & Co. 668 J U Ahmed & Co. 369 K B Newaz
& Co. 270 K M Alam & Co. 1471 K M Hassan & Co. 3272
Kanchi Lal Das & Co. 173 Kazi Zahir Khan & Co. 1674 Khaja
Shiraj & Co. 075 Khaleque Jamal Halder & Co. 776 Khan Ayub
2377 Khan Wahab Shafique Rahman & Co. 1778 M A Fazal & Co.
179 M A Hussain & Co. 1080 M A Malek Siddiqul Wali & Co.
881 M A Quader Kabir & Co. 082 M A Taleb & Co. 083 M A
Zaman & Co. 3484 M Abdus Salam & Co. 185 M Ahmed & Co.
086 M Hafiz & Co. 087 M I Chowdhury & Co. 1188 M J Abedin
& Co. 6489 M M Hossain & Co. 090 M M Rahman & Co. 291 M
N Islam & Co. 1392 Mowla Mohmmad & Co. 193 M R Khan &
Co. 1094 M Ruhul Amin & Co. 095 M Huque & Co. 196 M Z Islam
& Co. 1097 Mahbub Mohsin & Co. 598 Mahfel Huq & Co. 699
Mandal & Co. 48100 MARHK & Co. 4101 MASH Haque 0102 Masih
Muhith Haque & Co. 54
Sl. # Name of Firm Total103 Masud Altaf & Co. 0104 Mijan
Rahman Bhuiyan & Co. 4105 Mizan Islam & Co. 0106 Mohammad
Ata Karim & Co. 1107 Mohammed Quddus & Co. 7108 Mohibullah
& Co. 6109 Mollah Quadir Yusuf & Co. 4110 Muhammad
Shaheedullah & Co. 23111 N Chakraborty & Co. 19112 N K Roy
& C67 21113 N L Roy & Co 0114 Nurul Azim & Co. 5115
Nurul Faruk Hasan & Co. 7116 OCTOKHAN 1 117 Pinaki &
Company 17118 Quasem Abul & Co. 0119 Rahman Anis & Co. 7120
Rahman Kashem & Co. 41121 Rahman Mostafa Alam & Co. 12122
Rahman Mustafiz Haq & Co. 4123 Rahma Rahman Huq 5124 Rahman
Thakur & Co. 15125 Razzaque & Co. 29126 S F Ahmed & Co.
106127 S H Khan & Co. 2128 S K Barua & Co. 13129 S M
Zakaria & Co. 0130 S N Meahji & Co. 24131 Sadhan Das &
Co. 4132 Saha Mazumder & Co. 77133 Sarwar Salamat & Co.
0134 Shafiq Basak & Co. 7135 Shafiq Mizan Rahman & Co. 2136
Shah Alam & Co. 0137 Shaha & Co. 6138 Shahadat Rashid &
Co. 20139 S Q Khan & Co. 0140 S R Bose & Co. 15141 S R
Islam & Co. 2142 Shiraz Khan Basak & Co. 3143 Syful Shamsul
Alam & Co. 23144 T Hussain & Co. 6145 Tofayel Ahmed &
Co. 0146 Toha Anwar Rouf & Co. 2147 Toha Khan Zaman & Co.
10148 Zahir Ahmed & Co. 2149 ZAHUR & MOSTAFIZ 1150 Zaman
Hoque & Co. 40151 Zoha Zaman Kabir Rashid & Co. 24
Total 1903
Library Attendance August 2010Total Attendance was 1903 from the
Chartered Accountants firms in the ICAB Central Library during the
month of August 2010. The listis given below:
-
ICAB News Bulletin No. 250
Professional Examination-IIICandidates who have passed
Sl # Reg # Name of Candidates Roll #1 11908 Monotosh Chandra Roy
60022 11604 Arafat Kamal 60063 5679 Subrata Gupta 60144 11560
Abhijit Gupta 60175 7908 Uzzal Debnath 60226 9724 Biplob Kanti
Banik 60267 15726 Sujit Kumar Saha 60318 11411 Khadija Yeasmien
60469 14056 Zahir Ahmmad 604710 16296 Sk. Md. Tarikul Islam 605011
14960 Md. Kishlur Rahman 606412 9136 Md. Monjurul Ahmed 607513
14971 Md. Harun Or Rashid 609714 11686 Abdul Mannan 610415 10893
Azahar Ali 613716 11744 Md. Ali Akther Rezvi 614417 14033 Mohammad
Aminul Haque 617018 14977 Mohammad Johirul Islam 617719 14167 Md
Sirajul Haque 620920 13302 Abhijit Kumar Saha 621121 13279 Shamim
Al Mamun 623222 4911 Md Zahidul Islam Khan 623923 7541 Kazi
Mottakin Hossain 624124 12496 Md Forhad Hossain 624325 11555 Md
Faruk Hossain 624426 12679 Ahmed Yusuf Mozadded 625027 13797 Al
Amin Siddiki 625728 13578 Muhammad Mahbub Alam 626629 5359 Md
Masudur Rahman 626730 14832 Md Didarul Alam 627231 15024 Md Shamsul
Alam 629032 14830 Syed Ahmed 629333 9432 Md Mijanur Rahman 629734
14962 Mohammed Salah Uddin 629935 14829 Md Abu Kawsar 630436 13256
Anjan Kumer Roy 630837 7630 Md Shahidul Islam 630938 9692 Mohammad
Masud Karim Majumder 631139 11288 Md Hasnat Sudruddin Roomi 631240
14211 Md Jahangir Azad 631541 14961 Nuruzzaman 6320
Professional Examination-IICandidates who have passed
Sl # Reg # Name of Candidates Roll #1 11127 Md. Ariful Islam
40242 14992 Rubiya Akter 40303 903 Bikash Chandra Dhar 40364 12450
H.M. Ashraf-Uz-Zaman 40475 10079 Mohammad Reza Hossain 40766 10872
Salma Begum 40777 15438 Imtiaz Alam 40788 12967 Mohammad Arif 40839
12027 Kazi Asif Iqbal Mohammad Shahidullah 408910 15347 Md. Nahid
Ullah 409411 11120 Farooq Ahmmad Bhuya 409812 13381 Arjun Kumar Das
411513 11619 Md. Mahamud Alam 417614 10555 Mohammad Eklas Uddin
417815 13997 Sakhawat Hossain 420516 13588 Nizamul Islam 420717
11711 Satyajit Roy 422518 15274 Mohammad Ruhul Quddus 423519 13689
S. M. A. Salim 424720 11904 Mohammad Mokhlesur Rohman 426421 9738
Tahsinur Rahim 427522 12539 Md Aman Ullah 428023 16345 Tapan Bala
Krishna 428124 16681 Nazia Islam 450425 4946 Md. Shawkat Ali Miah
450526 13335 Md. Saiful Hasan 452427 14493 Mantu Ranjan Paul 453328
16350 Masud Imran Joarder 453929 16341 Md Al Amin Juel 455730 16675
Md Yaqub Ali 457231 16489 Mahmudur Rahman 457632 16427 Nil Ratan
Karmakar 458133 16680 Md. Manzoor-A-Quader 458334 16442 Muhammad
Kamruzzaman 458535 15137 Md. Badrul Islam 458636 15636 Md. Siddiqur
Rahman 459337 15942 Md Selim Reza 459738 16683 Muhammad Main Uddin
460439 16682 Yesmin Hosna 461040 16314 Lingkon Mondal 461541 16428
Md. Parvej Ahmed 4618
August - 2010 12
41 Qualify as Chartered Accountants in May-June 2010 CA Exam
5/5/ICAB-93- In pursuance of bye-law 123 of the Bangladesh
Chartered Accountants Bye-laws 2004, the Council of the Institute
ofChartered Accountants of Bangladesh (ICAB) has declared the
following result of the Professional Examination III of the
Institute heldin June 2010.
-
ICAB News Bulletin No. 250Sl # Reg # Name of Candidates Roll #42
16279 Md Farhan Ahmed 462043 16441 Muhammad Abidur Rahman 462844
14836 Md. Mazedul Islam 463145 16358 Sk. Ashik Iqbal 463646 16488
Moin Uddin Siddique 463947 16361 Md Shohel Rana 464248 16340 Salmaa
Khan Mou 465149 15663 Miltan Bepari 465950 16095 Md Atikur Rahman
466451 16339 Swapan Mazumder 467052 4842 Syed Mohammad Shahidullah
467653 14393 Md. Shahin Miah 467754 6674 Mohammad Shahidul Islam
467855 5684 Md Sultan Mahmood 470856 12710 Mohammad Mohiuddin
471757 12641 Md. Monirul Islam Shamim 472258 15528 Md. Shah Amran
481959 6960 Abu Sayed Mojumder 482160 14434 Biddut Chandra Gupta
483261 10803 Sumon Dutta 485262 15362 Md. Tazul Islam 485463 14706
Ireen Khan Tamanna 486564 10026 Mohammad Golam Sarwar 486765 8767
Umme Salma 488366 13422 Md. Monjurul Islam 488767 7923 Md Shafequl
Amin 488868 13506 Probir Kumar Paul 491969 12186 Md. Shaiful Alam
493170 11395 Mohammed Iftekharul Islam 494871 7309 Md. Munir
Hossain 495872 12552 Mesbah Uddin 496873 14215 Aisha Siddiqua
499474 8502 Sheikh Jamal Uddin 499575 12437 Md. Abu Nafiz 499876
12807 Joly Rozario 501577 8265 Abul Kalam Azad 502078 12349
Prabhangshu Sarker 505779 14808 Md. Mijanur Rahman 510080 13056
Parymal Kumer Sarker 510181 7207 Mahbub Alam 510382 4803 Mohammad
Ibrahim 510483 12197 Md. Didarul Islam 510584 14802 Manik Majumder
510685 14472 Uttam Kumar Saha 510786 10207 Mohammad Habibur Rohoman
Mugumder 511087 14575 Imam Hossan 511188 12729 Ziaur Rahman Zia
511689 6604 Mohammad Abdur Rahim 511790 14834 Mohammad Omar Faruk
511891 11798 Baidda Nath Saha 511992 7742 Muhammad Moniruzzaman
5124
Candidates who have PassedProfessional Stage (Knowledge
Level)
Sl # Reg # Name of Candidates Roll #1 17142 Mohammad Mahamudul
Alam 252 16309 Sahadat Hossain 1613 17271 Sajib Sarkar 3734 17334
Tapash Kumar Shikder 3755 17333 Sujan Chandra Paul 3776 16999
Asaduzzaman Sikder 4037 17495 Md Ruhul Amin 4158 17499 Md Nasir
Uddin 4239 17326 Md Abdul Ahad 45710 17289 Farhan Hyder 46011 16721
Muhammad Masum Billah 46512 17498 Ehsanul Karim 46813 16812 Md
Mohsin 47114 17066 Tamara Hussain 50615 16632 Md liaul Alam 53716
17272 Md. Ezazullslam 62017 17304 Md. Shihabur Reza 62318 16387
Deenesh Kumar Raha 65019 16036 Shishier Kanti Das 82520 15883
Asaduzzaman 87221 16591 Nilufar Yesmin 92322 16017 Mohammad
Monirullslam 187823 16042 Rubaiyath Ara 1978
Candidates who have Passed Either by Exemption or by
Examination, all the Papers of Professional Stage
(Knowledge Level) Examination Except for Accounting*Sl # Reg #
Name of Candidates Roll #1 16676 Sarker Nahidullslam 9292 16014 Md
Sajed Hossen Chowdhury 9363 16360 Manish Kanti Sarkar 9934 16532
Abu Kamal Mohammod Pasha 12935 16285 Nirmal Roy 18106 16389 Tasnuva
Ahmed 18207 15930 Swpan Chandra Das 19388 15188 Md Abdul Motin
19569 14910 Suman Das Dewan 227810 16684 Amanat Ahmed 2279
*The above candidates are required to successfully complete
aconversion course on "Preparing Limited Company Accounts" tobe
conducted by ICAB, failing which they will be required to
passProfessional Stage (Knowledge Level) examination on
Accounting,in order to pass Professional Stage (Knowledge Level)
examinationin entirety.
August - 2010 13
-
ICAB News Bulletin No. 250
August - 2010 14
41 Qualify as Chartered Accountants in May-June 2010 CA Exam
Monotosh Chandra Roy Arafat Kamal Subrata Gupta Abhijit Gupta
Uzzal Debnath
Biplob Kanti Banik Sujit Kumar Saha Khadija Yeasmien Zahir
Ahmmad Sk. Md. Tarikul Islam
Md. Kishlur Rahman Md. Monjurul Ahmed Md. Harun Or Rashid Abdul
Mannan Azahar Ali
-
ICAB News Bulletin No. 250
August - 2010 15
41 Qualify as Chartered Accountants in May-June 2010 CA Exam
Md. Ali Akther Rezvi Mohammad Aminul Haque Mohammad Johirul
Islam Md Sirajul Haque Abhijit Kumar Saha
Shamim Al Mamun Md Zahidul Islam Khan Kazi Mottakin Hossain Md
Forhad Hossain Md Faruk Hossain
Ahmed Yusuf Mozadded Md. Al Amin Siddiki Muhammad Mahbub Alam
Md. Masudur Rahman Md. Didarul Alam
-
ICAB News Bulletin No. 250
August - 2010 16
Published by the Editorial Board of the Council, The Institute
of Chartered Accountants of Bangladesh (ICAB)100 Kazi Nazrul Islam
Avenue, Dhaka 1215; Tel. 9117521, 9112672, 9115340 , 9137847 Fax:
880-02-8119399 E-mail: [email protected] Website:
www.icab.org.bd
Chittagong: HBFC Building (3rd Floor), 1/D, Agrabad Com. Area,
Chittagong, Bangladesh Tel: 880-31-724674 Fax: 880-31-813579
E-mail: [email protected] Chapter: Suite One, 2 Haydons Road,
London SW19 1HL, United Kingdom Tel: 44-020 8544 1234 Fax:
44-020-8544 1400 E-mail:[email protected] American
Chapter: 5 Massey Square, Suite-2519, Toronto, Ontario M4C 5L6,
Canada Tel: 416-686 6760 Fax: 416-916 1091 E-mail:
[email protected]
41 Qualify as Chartered Accountants in May-June 2010 CA Exam
Md Shamsul Alam Syed Ahmed Md Mijanur Rahman Mohammed Salah
Uddin Md Abu Kawsar
Anjan Kumer Roy Md Shahidul Islam Mohammad Masud Karim Majumder
Md Hasnat Sudruddin Roomi Md Jahangir Azad
Nuruzzaman
Congratulations
to
Newly Qualified
Chartered Accountants
Congratulations
to
Newly Qualified
Chartered Accountants