Roshan Kumar & Associates (RKACA)

Chartered Accountants

/ Services / EXTERNAL AUDIT
Audit & Assurance

EXTERNAL AUDIT

Independent audit and assurance services for financial statements, regulatory filings, and compliance purposes. Conducted to NSA, ISA, and applicable Nepal statutory requirements.

External audit provides independent verification that your financial statements present a true and fair view. For Nepal businesses, this is required by law. For international organizations and investors, it is the foundation of financial credibility. Our external audit practice covers the full range of assurance engagements: from standalone company statutory audits to group audits spanning multiple subsidiaries, from regulatory audits required by NRB and SEBON to special purpose audits for specific stakeholder needs.

Related Sub-Services

Statutory Audit

Annual mandatory audit of financial statements required under Nepal's Companies Act 2063. Independent examination of your P&L, Balance Sheet, and Cash Flow conducted to NSA standards.

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Group Audit

Audit of group financial statements encompassing parent company and all subsidiaries. Includes component auditor coordination and consolidated group reporting.

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Component Audit

Audit of Nepal-based subsidiaries or branches as components of a larger international group audit. Reporting to the parent's group auditor.

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Special Purpose Audit

Audit or targeted procedures designed for a specific purpose — lender requirements, regulatory submissions, grant conditions, or contractual obligations.

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Regulatory Audit

Specialized audit engagements required by regulatory bodies including NRB, SEBON, IRD, Insurance Authority, and Department of Cooperatives.

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Limited Review

A review engagement providing limited assurance on financial statements — less intensive than a full audit, used for interim reporting or lower-assurance needs.

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ESG Assurance

Independent verification of ESG disclosures, sustainability reports, and environmental data. For businesses disclosing ESG metrics to investors, donors, or regulators.

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Industry-Specific Audits

Sector-focused audits for healthcare, manufacturing, hydropower, construction, NGO/INGO, education, trading, and hospitality — applying industry-specific audit knowledge to each engagement.

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Ready to Elevate Your Business?

Contact us today to learn how EXTERNAL AUDIT can drive your success.

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Main Office - Biratnagar

Address:Biratnagar, Nepal

Phone: +977-9860675996

Email: info@rkaca.com.np

Business Hours

  • Monday - Friday: 9:00 AM - 6:00 PM
  • Saturday: 9:00 AM - 2:00 PM
  • Sunday: Closed

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