Monthly News Briefing from the Institute of Chartered Accountants of Bangladesh

ICABICAB NEWS BULLETINJuly 2016

Number 321

ISSN 1993-5366

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ACCA Proposed Mutual Cooperation for Profes-sional Development

Meeting between ICAB and Prothom Alo

ICAB UK Chapter Silver Jubilee Celebration

RCPAR Holds Special Meeting of Evaluators

ICAB-NAC Holds Meeting

Meeting with IFAC thru Tele Conference

Forkan Uddin in TV Programs

CIMA Exam Preparatory Class Held

Members’ Achievement: Congrats !

President’s Communi-cation July 2016

Congratulations!

We Mourn

Campus News

Record of Workshop/ Training Program organised by ICPE

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CCA Bangladesh Country Manager Mohua Rashid and Regional Director, MENASA, ACCA Stuart Dunlop on 17 July

2016 held a meeting with ICAB President at ICAB Council Hall. ICAB officials were also present there. During the meeting they discussed about different professional issues including strengthening mutual cooperation for professional development. The ACCA delegates expressed willingness to explore areas to work with and have a MoU with ICAB which would cover the areas to work together in achieving and promoting the highest professional, ethical and governance standards with a view to advance the public interest and to support the country’s accounting profession.

Ms. Mohua Rashid gave a presentation on ACCA International Standing and Global Development.

ICAB President Kamrul Abedin FCA requested the ACCA representatives to place a proposal letter mentioning specific functional areas under MoU in relation to subjects exemption for studying ACCA and the recognition of ICAB members.

Among others, ICAB Vice Presidents Adeeb Hossain Khan FCA, Md. Shaifur Rahman Mazumdar FCA, Secretary AKM Rahmat Ullah FCA and Director (Technical) Mahbub Ahmed Siddique FCA were present in the meeting.

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A meeting between ICAB and the Prothom Alo was held at ICAB Council Hall on 19 July 2016 to discuss about safety and security of CA Bhaban. Outdoor air conditioning of the building, alternative power system (electric generator) and BNBC code, emergency stair, adequate number of windows for proper ventilation and setting of pre awareness signal in the event of fire occurrence were the pre

dominant issues discussed in the meeting. ICAB President Kamrul Abedin FCA, ICAB Real Estate Committee Chairman AF Nesaruddin FCA, Secretary AKM Rahmat Ullah FCA and Senior Deputy Secretary S M Abu Nayem Ahmed and Prothom Alo Editor and Publisher Matiur Rahman with other officials of the daily were present in the meeting (Photo on page 2).

Meeting between ICAB and Prothom Alo

Life isn’t about finding yourself. Life is about creating yourself.- George Bernard Shaw

ACCA Proposed Mutual Cooperation for Professional Development

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July 2016 No. 321

ICAB-NAC Holds Meeting

A meeting of ICAB-North American Chapter (NAC) was held on 9 July 2016 at Toronto, Canada. The members of NAC discussed the problems faced by them and the way forward.

Regular participation in the activities of the chapter will be more vibrant and would benefit the upcoming members in Canada, they opined. The meeting also resolved to recommend that the Chapter Chairman may be inducted as an ex-officio representative in the Council, ICAB.

Members present in the meeting were NAC Chairman AKM Asaduzzaman FCA, Secretary Mohammad Atique Ullah FCA, Ex-chairman Abdul Wahid FCA and Members Sarwar Azam Khan FCA, Mohammad Sharifullah FCA, Muhammad Abdullah Syed FCA, Mohammad Ayaz FCA, Shahnaz Kashem FCA, and Halim Abdul. ICAB Past President and Council Member Akhtar Sohel Kasem FCA and Past President Md. Syful Islam FCA were present on invitation.

IFAC NewsIn June 2016 Anwaruddin Chowdhury, Past President and Council Member of ICAB visited Toronto in connection with IFAC International Public Sector Accounting Standard Board Consultative Advisory Group (IPSASB CAG) meeting as ICAB and CAPA representative.

ICAB UK Chapter Silver Jubilee Celebration

ICAB UK Chapter celebrated its Silver Jubilee on 16 July 2016 at Memon Centre in London which was inaugurated by the Chapter Chairman AKM Fazlur Rahman FCA.

The program was begun reciting from the Holly Quran. Then Chapter Secretary, Malek Sharif FCA read out the messages from ICAB President Kamrul Abedin FCA and ICAEW President Dr. Hilary Lindsay and ICAEW Regional Director Andrea Dunhill.

AKM Fazlul Huq FCA, the first Chapter Chairman reminded about the history and talked about the memories of early time and contribution of the Chapter. Anwaruddin Chowdhury FCA, Council Member and Past President of ICAB also reminded about the contribution and the importance of the Chapter. All the guests enjoyed the lunch and the cultural show which ended with vote of thanks (More photos on page 7).

Meeting between ICAB and the Daily Prothom Alo is in progress.

Discussion Meeting of Evaluators under Review Committee for Published Accounts & Reports (RCPAR) of Council-ICAB was held recently at Meeting Room (7th floor), CA Bhaban. Parveen Mahmud FCA, Member Council & Past President- ICAB and Chairman of the RCPAR presided over the meeting. A total of 31 members participated in the meeting. The Chairman explained the reason of holding this special discussion meeting. She hoped that this meeting will help evaluators to increase professionalism. In the meeting it was advised that reviewers should be much careful in giving marks specially when apply their judgmental marks on the annual report.

RCPAR Holds Special Meeting of Evaluators

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July 2016No. 321

ICAB Officials attended a tele conference on 19 July 2016 with Adrian Lim, Analyst, Quality and Membership, International Federation of Accountants(IFAC) to discuss the updates of ICAB Dashboard Report and Action Plan Re IFAC SMOs and the way forward. In the meeting through tele conference, the IFAC representative lauded the ICAB’s initiatives for professional development as per ROSC recommendations.

The ICAB officials were Mahbub Ahmed Siddique FCA, Director Technical and Mohammad Golam Shahriar ACA, Deputy Director, (Technical).

IFAC Board decided to make information from the DBR publicity, available on the IFAC website alongside with the

SMOs Action Plan. The IFAC representative expressed willingness to sit again soon to finalize the DBR and SMO Action Plan.

Meeting with IFAC thru Tele Conference

CIMA Exam Preparatory Class Held

The Chartered Institute of Management Accountants (CIMA) Bangladesh organized a half day free revision class on 30 July 2016 for ICAB members to help prepare for the August 2016 Strategic level Case Study exam, at CA Bhaban; 7th Floor; ICAB Center for Professional Excellence (ICPE). This session aims to develop knowledge and competences needed to pass the exam using simulated tasks and mock exams. A total of 18 ICAB members participated in the class.

CIMA Trained Case Study tutor Hasan Shams Ahmed, was a resource person. Zareef Tamanna Matin, Country, Manager at CIMA Bangladesh Branch and other CIMA officials were also present.

Forkan Uddin in TV ProgramsMohammed Forkan Uddin FCA, Partner, Masih Muhith Haque & Co., Chartered Accountants & Capital Market Specialist participated in NTV’s regular program on ‘Capital Market Watch’ on 18 July and on the same day in another program on Ekushey Business in ETV. Mr. Forkan spoke on the capital market recent trend and flow of investment in the market after the Gulshan tragedy and Eid vacation. Both the programs were broadcast live.

Members’ Achievement: Congrats !Mohammed Arif Uddin

Becomes CPAMohammed Arif Uddin ACA (Enrolment No 1503) has been qualified as member of the Institute of Certified Public Accountants in Ireland recently. The Institute recognized the membership under ICAB’s mutual recognition agreement (MRA) with CPA Ireland. Presently Mr. Arif is the Finance Controller of Real Estate Division, Rangs Group.

Tahmina Akter Becomes CPATahmina Akter ACA (Enrolment No 1502) has been qualified as member of the Institute of Certified Public Accountants in Ireland recently. The Institute recognized the membership under ICAB’s mutual recognition agreement (MRA) with CPA Ireland. Presently Ms. Tahmina is the Director (Audit & Consultancy), Ahmad & Akhtar, Chartered Accountants.

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July 2016 No. 321

Dear Fellow Members,

Assalamu Alaikum and greetings to you all.

Hope my fraternity and fellow members have enjoyed a blessed Eid ul Fitr after a month of fasting with their near and dear ones. This time it was a long Eid vacation and I hope everyone had a great time. We are only half way through the year, I believe there is much left to deliver. The month of July saw activities like training, workshop, and seminar.

Now I would like to address them all.

ACCA proposed Mutual Cooperation for Professional Development: Country Manager ACCA Bangladesh Ms. Mohua Rashid and Regional Director, MENASA, ACCA Stuart Dunlop held a meeting with ICAB on 17 July 2016. I along with Vice President Adeeb Hossain Khan FCA, Secretary AKM Rahmat Ullah FCA and Director (Technical) Mahbub Ahmed Siddique FCA participated in the meeting. At the meeting we discussed different professional issues including strengthening mutual cooperation between the institutes. The ACCA delegates expressed their willingness to explore area of cooperation with ICAB as part of their campaign for promoting the interest in and supporting the country’s accounting profession.

Ms. Mohua Rashid gave a presentation on ACCA International Standing and Global Development in the meeting on the activities of ACCA and showed different measures they are

taking to develop the profession including their collaboration with the national bodies and other PAOs.

I requested the ACCA representatives to place an offer letter mentioning specific functional areas under MoU in relation to the exemption for studying ACCA and the recognition of ICAB members.

Meeting with the Editor Prothom Alo on security and other issues of CA Bhaban: We had a meeting with Prothom Alo at ICAB Council Hall on 19 July 2016 to discuss the safety and security issues of CA Bhaban specially outdoor air conditioning of Prothom Alo, alternative power system (electric generator), emergency stairs, adequate number of windows for proper ventilation and setting of pre awareness signal in the event of fire occurrence etc. With me ICAB Real Estate Committee Chairman Mr. AF Nesaruddin FCA, Secretary Mr. AKM RahmatUllah FCA and Senior Deputy Secretary Mr. S M Abu Nayem Ahmed and Prothom Alo Editor and Publisher Mr. Matiur Rahman including other Officials of the daily were present in the meeting.

CIMA Exam Preparatory Class Held: The Chartered Institute of Management Accountants (CIMA) Bangladesh organized a half day free revision class for ICAB members on 30 July 2016 to assist them in the preparation for the August 2016 Strategic level case study exam, ICAB Center for Professional Excellence (ICPE) organized the classes. This session aims to

President’sCommunication

July 2016

develop knowledge and competences needed to pass the exam using simulated tasks and mock exams. A total of 18 ICAB members participated in the class.

CIMA Trained Case study tutor Hasan Shams Ahmed was the resource person while Zareef Tamanna Matin, Country Manager at CIMA Bangladesh Branch and other CIMA officials were present.

Meeting with IFAC through Tele conference: ICAB Officials attended a Tele conference on 19 July 2016 with Adrian Lim, Analyst, Quality and Membership, International Federation of Accountants (IFAC) to discuss the updates of ICAB Dashboard Report (DBR) and Action Plan Re IFAC SMOs and the way forward. In the tele conference, the IFAC representative praised ICAB for different initiatives taken for professional development as per ROSC recommendations. The IFAC Board decided to make information from the DBR publicity, available on the IFAC website with the SMOs Action Plan. DBR provides a user-friendly summary of adoption of the international standards and best practices in the IFAC member countries. IT also includes general information on the members or associates and an overview of the legal and regulatory framework for the accountancy profession in the jurisdiction. The IFAC representatives expressed their willingness to sit again to finalize the DBR and SMO Action Plan.

ICAB-NAC Holds Meeting: A meeting of ICAB-North American Chapter (NAC) was held on 9 July 2016 at Toronto, Canada. The members of NAC discussed the problems they are facing and the probable measures that can be taken.

The meeting felt members need to enrich and enhance their knowledge and experience in the relevant fields so that they get suitable jobs in the country. Regular participation in the activities of the chapter will be more vibrant and it would benefit particularly the newly arrived members in Canada, they opined.

The meeting also recommended that the Chapter Chairman should be inducted as an ex-officio representative from the Council, ICAB.

Members present in the meeting were NAC Chairman Mr. AKM Asaduzzaman FCA, Secretary Mr. Mohammad Atique Ullah FCA, Ex-chairman Mr. Abdul Wahid FCA and Members Mr. Sarwar Azam Khan FCA, Mr. Mohammad Sharifullah FCA, Mr. Muhammad Abdullah Syed FCA, Mr. Mohammad Ayaz FCA, Ms. Shahnaz Kashem FCA, and Mr. Halim Abdul. From the ICAB Mr. Akhtar Sohel Kasem FCA, Past President and Council member and Mr. Md. Syful Islam FCA, Past President were present on invitation.

Obituary: We express deep sorrow and grief at the sad demise of Mr. Md. Shah Alam FCA (enrl no. 231), proprietor, Shah Alam & Co., Chartered Accountants. He breathed his last on 4th July 2016 (InnahLillahe… Rajiun) at the age of 75.

Mr Md Abdul Mabood Siddiqui FCA (enrl no. 246), founder partner, Malek Siddique Wali, Chartered Accountants died on 20 July 2016, he was 80. On behalf of the Council of ICAB, letters of condolence were sent to the bereaved families seeking the eternal peace of the departed souls.

Meetings of Council and Standing & Non-standing Committees and Sub-committees: The following meetings of the Council, Standing and Non-standing Committees and Sub-committees of ICAB were held during the month of July- 2016:

Standing Committees:

- 9th Council Meeting was held on 21 July 2016 at 4:30 pm.

- 3rd Meeting of the Quality Assurance Board (QAB) was held on 28 July 2016 at 5:30 pm.

- 3rd Meeting of the Technical & Research Committee (TRC) was held on 31 July 201 at 5:00 pm.

Non-standing Committees:

- 5th Meeting of the Taxation and Corporation Laws Committee

(TCLC) was held on 13 July 2016 at: 5:00 pm.

- 3rd Meeting of the Committee for Amendment of CA Order & Bye-Laws was held on 20 July 2016 at 5:00 pm.

- 3rd Meeting of the Project Development & Implementation Committee (PDIC) was held on 6:30 pm.

- 6th Meeting of the Taxation and Corporation Laws Committee (TCLC) was held on 24 July 2016 at: 5:00 pm.

- 3rd Meeting of the SAFA, CAPA & International Affairs Committee was held on 24 July 2016 at 3:00 pm.

- 7th Meeting of the review Committee for Published Accounts & Reports (RCPAR) was held on 25 July 2016 at 6:00 pm.

Standing and Non-standing Sub-committees:

- 14th Meeting of the ERP Project Steering Committee of Information & Communication Technology Committee (ICTC) was held on 18 July 2016 at 6:00 pm.

- 4th Meeting of the 10-Member Exemption Sub-Committee under Articled Students Committee (ASC) was held on 18 July 2016 at 6:30 pm.

- 1st Meeting of the Taxation and Corporation Laws Committee (TCLC) Sub-Committee for reviewing the existing Corporate Governance Guidelines (CGG) was held on 19 July 2016 at: 6:00 pm.

- 2nd Meeting of the Real Estate Committee (REC) Sub-Committee for selection of Architect Firm for the renovation of 2nd & 6th floor of CA Bhaban was held on 30 July 2016 at 3:00 pm.

With gratitude & best regards!

Kamrul Abedin FCA President

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July 2016No. 321

Dear Fellow Members,

Assalamu Alaikum and greetings to you all.

Hope my fraternity and fellow members have enjoyed a blessed Eid ul Fitr after a month of fasting with their near and dear ones. This time it was a long Eid vacation and I hope everyone had a great time. We are only half way through the year, I believe there is much left to deliver. The month of July saw activities like training, workshop, and seminar.

Now I would like to address them all.

ACCA proposed Mutual Cooperation for Professional Development: Country Manager ACCA Bangladesh Ms. Mohua Rashid and Regional Director, MENASA, ACCA Stuart Dunlop held a meeting with ICAB on 17 July 2016. I along with Vice President Adeeb Hossain Khan FCA, Secretary AKM Rahmat Ullah FCA and Director (Technical) Mahbub Ahmed Siddique FCA participated in the meeting. At the meeting we discussed different professional issues including strengthening mutual cooperation between the institutes. The ACCA delegates expressed their willingness to explore area of cooperation with ICAB as part of their campaign for promoting the interest in and supporting the country’s accounting profession.

Ms. Mohua Rashid gave a presentation on ACCA International Standing and Global Development in the meeting on the activities of ACCA and showed different measures they are

taking to develop the profession including their collaboration with the national bodies and other PAOs.

I requested the ACCA representatives to place an offer letter mentioning specific functional areas under MoU in relation to the exemption for studying ACCA and the recognition of ICAB members.

Meeting with the Editor Prothom Alo on security and other issues of CA Bhaban: We had a meeting with Prothom Alo at ICAB Council Hall on 19 July 2016 to discuss the safety and security issues of CA Bhaban specially outdoor air conditioning of Prothom Alo, alternative power system (electric generator), emergency stairs, adequate number of windows for proper ventilation and setting of pre awareness signal in the event of fire occurrence etc. With me ICAB Real Estate Committee Chairman Mr. AF Nesaruddin FCA, Secretary Mr. AKM RahmatUllah FCA and Senior Deputy Secretary Mr. S M Abu Nayem Ahmed and Prothom Alo Editor and Publisher Mr. Matiur Rahman including other Officials of the daily were present in the meeting.

CIMA Exam Preparatory Class Held: The Chartered Institute of Management Accountants (CIMA) Bangladesh organized a half day free revision class for ICAB members on 30 July 2016 to assist them in the preparation for the August 2016 Strategic level case study exam, ICAB Center for Professional Excellence (ICPE) organized the classes. This session aims to

develop knowledge and competences needed to pass the exam using simulated tasks and mock exams. A total of 18 ICAB members participated in the class.

CIMA Trained Case study tutor Hasan Shams Ahmed was the resource person while Zareef Tamanna Matin, Country Manager at CIMA Bangladesh Branch and other CIMA officials were present.

Meeting with IFAC through Tele conference: ICAB Officials attended a Tele conference on 19 July 2016 with Adrian Lim, Analyst, Quality and Membership, International Federation of Accountants (IFAC) to discuss the updates of ICAB Dashboard Report (DBR) and Action Plan Re IFAC SMOs and the way forward. In the tele conference, the IFAC representative praised ICAB for different initiatives taken for professional development as per ROSC recommendations. The IFAC Board decided to make information from the DBR publicity, available on the IFAC website with the SMOs Action Plan. DBR provides a user-friendly summary of adoption of the international standards and best practices in the IFAC member countries. IT also includes general information on the members or associates and an overview of the legal and regulatory framework for the accountancy profession in the jurisdiction. The IFAC representatives expressed their willingness to sit again to finalize the DBR and SMO Action Plan.

ICAB-NAC Holds Meeting: A meeting of ICAB-North American Chapter (NAC) was held on 9 July 2016 at Toronto, Canada. The members of NAC discussed the problems they are facing and the probable measures that can be taken.

The meeting felt members need to enrich and enhance their knowledge and experience in the relevant fields so that they get suitable jobs in the country. Regular participation in the activities of the chapter will be more vibrant and it would benefit particularly the newly arrived members in Canada, they opined.

The meeting also recommended that the Chapter Chairman should be inducted as an ex-officio representative from the Council, ICAB.

Members present in the meeting were NAC Chairman Mr. AKM Asaduzzaman FCA, Secretary Mr. Mohammad Atique Ullah FCA, Ex-chairman Mr. Abdul Wahid FCA and Members Mr. Sarwar Azam Khan FCA, Mr. Mohammad Sharifullah FCA, Mr. Muhammad Abdullah Syed FCA, Mr. Mohammad Ayaz FCA, Ms. Shahnaz Kashem FCA, and Mr. Halim Abdul. From the ICAB Mr. Akhtar Sohel Kasem FCA, Past President and Council member and Mr. Md. Syful Islam FCA, Past President were present on invitation.

Obituary: We express deep sorrow and grief at the sad demise of Mr. Md. Shah Alam FCA (enrl no. 231), proprietor, Shah Alam & Co., Chartered Accountants. He breathed his last on 4th July 2016 (InnahLillahe… Rajiun) at the age of 75.

Mr Md Abdul Mabood Siddiqui FCA (enrl no. 246), founder partner, Malek Siddique Wali, Chartered Accountants died on 20 July 2016, he was 80. On behalf of the Council of ICAB, letters of condolence were sent to the bereaved families seeking the eternal peace of the departed souls.

Meetings of Council and Standing & Non-standing Committees and Sub-committees: The following meetings of the Council, Standing and Non-standing Committees and Sub-committees of ICAB were held during the month of July- 2016:

Standing Committees:

- 9th Council Meeting was held on 21 July 2016 at 4:30 pm.

- 3rd Meeting of the Quality Assurance Board (QAB) was held on 28 July 2016 at 5:30 pm.

- 3rd Meeting of the Technical & Research Committee (TRC) was held on 31 July 201 at 5:00 pm.

Non-standing Committees:

- 5th Meeting of the Taxation and Corporation Laws Committee

(TCLC) was held on 13 July 2016 at: 5:00 pm.

- 3rd Meeting of the Committee for Amendment of CA Order & Bye-Laws was held on 20 July 2016 at 5:00 pm.

- 3rd Meeting of the Project Development & Implementation Committee (PDIC) was held on 6:30 pm.

- 6th Meeting of the Taxation and Corporation Laws Committee (TCLC) was held on 24 July 2016 at: 5:00 pm.

- 3rd Meeting of the SAFA, CAPA & International Affairs Committee was held on 24 July 2016 at 3:00 pm.

- 7th Meeting of the review Committee for Published Accounts & Reports (RCPAR) was held on 25 July 2016 at 6:00 pm.

Standing and Non-standing Sub-committees:

- 14th Meeting of the ERP Project Steering Committee of Information & Communication Technology Committee (ICTC) was held on 18 July 2016 at 6:00 pm.

- 4th Meeting of the 10-Member Exemption Sub-Committee under Articled Students Committee (ASC) was held on 18 July 2016 at 6:30 pm.

- 1st Meeting of the Taxation and Corporation Laws Committee (TCLC) Sub-Committee for reviewing the existing Corporate Governance Guidelines (CGG) was held on 19 July 2016 at: 6:00 pm.

- 2nd Meeting of the Real Estate Committee (REC) Sub-Committee for selection of Architect Firm for the renovation of 2nd & 6th floor of CA Bhaban was held on 30 July 2016 at 3:00 pm.

With gratitude & best regards!

Kamrul Abedin FCA President

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July 2016 No. 321

Congratulations!Permission to train Articled StudentsThe following members have been granted permission to train Articled Students with effect from the dates mentioned against their names:Name Effective DateMr. Uzzal Kumar Nandi FCA 17 January 2016ProprietorUzzal Nandi & Co.Chartered AccountantsJahan Tower (3rd Floor)11/1/, Avoydas Lane, Gopibag, Dhaka-1203Mr. Anjan Kumer Roy FCA 23 March 2016PartnerArun & AnjanChartered AccountantsShah Ali Tower (13th Floor)33, Kawran Bazar, Dhaka-1215Mr. Md. Abdus Satter Sarkar ACA 16 May 2016PartnerMahfel Huq & Co.Chartered Accountants34, Topkhana RoadBGIC Tower (4th Floor), Dhaka-1000

Change of office AddressName and New Address Effective DateM/s. MARHK & Co. 27 June 2016Chartered AccountantsAzhar Comfort Complex (9th Floor)130 Progati SaraniMiddle BaddaGulshanDhaka-1212

M/s. Muhammad Shaheedullah & Co. 24 July 2016Chartered AccountantsGolden Sun (4th Floor)House # A, Road # 2Block-L, Banani, Dhaka

M/s. A. Wahab & Co. 24 July 2016Chartered AccountantsHouse # 19, Road # 13/CBlock-E, BananiDhaka-1213

Md. Shah Alam FCA (Enrl. 231), Proprietor, Shah Alam & Co., Chartered Accountants died on 4 July 2016 due to brain hemorrhage. (Inna lillahi wa inna ilaihi raji’un). He was 75.

The President of ICAB Kamrul Abedin FCA on behalf of the Council and Members of the Institute expressed deep sorrow at the sad demise of Mr. Alam and prayed for the salvation of the departed soul and hoped that the bereaved family can bear the irreparable loss.

We MournAbdul Mabood Siddiqui FCA (Enrl. No. 246) Founder Partner, Malek Siddique Wali, Chartered Accountants died on 20 July 2016 at London (Inna lillahi wa inna ilaihi raji'un). He was 80.

On behalf of the Council and Members of the Institute, the President of ICAB Kamrul Abedin FCA expressed deep sorrow at the sad demise of Mr. Siddique and prayed for the salvation of the departed soul. He hoped the bereaved family would bear the shock and irreparable loss.

Change of CA Firm NameThe Executive Committee (EC) of ICAB approved the change of firm name from Shahadat Rashid & Co., to FAMES & R, Chartered Accountants w.e.f. 01 April 2016 as follows:Old Name of the CA firm New Name of the CA firm Shahadat Rashid & Co. M/s. FAMES & RChartered Accountants Chartered AccountantsHouse # 406 (1st Floor), Road # 29, Mohakhali DOHS, Dhaka. House # 406 (1st Floor), Road # 29, Mohakhali DOHS, Dhaka.

Permission to Join as PartnerMr. Abu Sharf Manjurul Hoque FCA (695) has been permitted to practice merging his previous firm named Zaman Hoque & Co. with M/s. FAMES & R, Chartered Accountants, House # 406 (1st Floor), Road # 29, Mohakhali DOHS, Dhaka with effect from 1st April 2016.

The other partners of the Firm are Mr. Md. Shahadat Hossain FCA (672), Mr. Md. Abdur Rashid FCA (474), Ms. Fouzia Haque FCA (1032) and Mr. Md. Ashraf Hossain Mondal FCA (537).

New Branch“FAMES & R” Chartered Accountants has been permitted to open a New Branch at Dhaka with Ms. Fouzia Haque FCA (1032) as Partner and Branch-In-charge to practice as Public Accountant. Details are as follows:

Name and Address Effective DateFAMES & R 02 June 2016Chartered AccountantsSharaqa Mac, House # 3/1 & 3/2Flat # 2/A, Bijoynagar, Dhaka-1000

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July 2016No. 321

ICAB UK Chapter Silver Jubilee Celebration

Honouring the guests

and cultural show

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July 2016 No. 321

ICAB Academic Campus NewsThe Pre-examination Classes for Professional Stage-Knowledge Level (14th Batch, Sections: A-J) have been commenced from 05 June 2016, for Examination Session: November- December 2016. The session will continue up to 29 August 2016. There are 582 students joining with 127 teachers for the Class Session: June-August 2016.

The cumulative number of the participated students of ICAB under new curriculum has been rose to 11,068 till July 28, 2016.

On the other hand, new session for the students who have not yet been attained to the existing schedule of Professional

Stage-Knowledge Level will commence from Thursday, 01 September 2016. Students intending to attend the classes will require to enroll/register their names on or before 16 August 2016 at ICAB Academic Campus. All concerned students are also requested to submit application along with the recommendation of their respective Principal, to the address of ICAB Academic Campus.

The regular classes for the students of Professional Stage-Application Level (13th Batch) and Advanced Stage (12th Batch) will begin from 01 September 2016 at ICAB Academic Campus. A Notice has already been issued in this matter. All concerned students are advised to enroll in the classes by 28 August 2016 at Campus to join the session accordingly.

Within the month of July 2016, Vice President (E&T)-ICAB, Mahmudul Hasan Khusru FCA visited the ICAB Academic Campus on 15, 22 & 29 July 2016, during the class-hour in the evening, and also the Fridays' session. He met the students and faculty members to know the comments about improvement of areas needed. He has already advised all the concerned for implementation of the outcomes of the meetings.

Besides, the refurbishments of ICAB Academic Campus at 51-53, Kazi Nazrul Islam Avenue, Kawran Bazar Commercial Area, Dhaka-1215, have mostly been done and the rest works of car parking and mezzanine floor will be completed by September 2016.

Resource Persons: ICAB Academic Campus (June-August 2016)Name of Resource Persons(Section- A-J of PS-KL-14th Batch)

Mr Abdullah-Al-Mamun FCAMr Md Al- Amin Siddiki FCA Mr Kamruzzaman FCA Mr Kutub Uddin Ahmad FCA Mr Nirmol Chandra Sarker FCA Mr Dipok Kumar Roy ACAMr Uttam Kumar Saha FCA Mr Faruq Ibn Hossain ACA Mr Md Mahamud Hosain FCAMr Jone Kumer Gupta ACA Mr Md Amirul Islam FCAMr Abdulla-Al-Mahmud FCAMr Md Raghib Ahsan FCAMr Gopal Chandra Ghosh FCAMr Amiya Bhousan Bhowmik FCAMr Faker Ahmed FCAMr Md Ziaul Alam ACAMr Masud Khan FCA-IndiaMr Joydeb Samadder ACAMr Abdul Hamid FCAMr Muhammed Forkan Uddin FCA Mr Zakir Hossain FCA Mr Md Din Islam Miah FCAMr Mohammad Abdul MatinMr Mohammed Sabir Ahmed FCAMr Mohammed Zakaria FCAMr Mohammad Redwanur Rahman FCA Mr Mahtab Murshed FCA Mr Shaheduzzaman Choudhury FCAMr Shahriar Istiaq Halim FCA

Mr Shankar Chandra Karmaker FCAMr Sujan Kumar Saha ACAMr Mohammad Abdul Ohab Miah FCAMr Abu Hena Mustafa Kamal ACAMr Md Golam Kibria FCAMr Abdullah Al YousufMr Mohammed Ariful Hoque FCAMr Md Mahsudur Rahman FCAMr Md Fokrul Islam FCAMr Shib Pada Dey FCA Mr Shekhar Kumar Halder FCAMr Masud Parvez FCAMr Mohammad Salahuddin Chowdhury FCAMr Sayeed Ahmed FCAMr Mahmudul Hasan Khusru FCA Mr Md Mohiuddin Ahmed FCAMr Yasin Miah FCA Mr Md Zahurul Islam ACAMr Palash MollickMr Md Ebadat Hossain Bhuiyan FCAMr Ajit Kumar Paul FCAMr Muhammad Aminul Hoque FCAMr Sk. Md Tarikul Islam ACAMr Bibhuti Bushan Biswas FCAMr Amanat Ahmed ACAMr Md Lutfar Rahman ACA Mr Md Nasir Uddin ACAMr Ranjan Kumar Bhowmik FCMAMr Rakesh Saha FCAMr Wahid Murad FCAMr Tanvir Hasan ACAMr Nazmul Hussain Siddique ACA

Mr Shah Md Mohin Uddin ACAMr Md Shihabur Reza ACAMr Md Saiful Hasan ACAMr Anup Kumar Sarker ACAMr Mohammad Aslam FCAMr K M Atiqul Islam ACAMr S M Rahmatul Mujeeb ACAMr Md Noor-Ul-Alam ACAMr Md Jehad Uddin Mr Shadhan Chandra Das FCADr Jakerul Abedin Mr Md Abdullah-Al-Amin ACAMr MAKH Hasif Sowdagar FCAMr Md Amran Hossan ACAMr Obaidur Rahman FCA Mr Muhammad Kamruzzaman ACAMr Chitta Ranjan Halder FCAMs Tasnuva Ahmed ACAMr Mahmudur Rahman ACAMr Ruhul Amin ACA Mr Shibly Ahmed FCAMr Mahbub Alam ACAMr Tariquzzaman Khan FCA Mr Miltan Bepari ACAMr Md Ruhul Quddus ACAMr Mohammad Shibbir Hossain FCA Mr Afratul Kawsar ACAMs Naima Sultana ACAMr Md Abdur Rouf FCAMr G S Ashiqur Rahman Bhuiyan FCAMr Md Shahariar Ahmed ACA Ms Mashruna Alam Chowdhury ACA

Mr Mohammad Monowar Hossain ACA Mr K S Omar Faruk ACA Mr Khairul Basher FCA Mr Md Razib Hossain ACA Mr Syed Mohammed Kowser Hossain Mr AHM Ariful Islam ACAMr Md Kishlur Rahman FCAMr Mohammad Rostam Hosain FCAMr Md Kamruzzaman ACAMr Md Tareq Kamal ACAMr Sarker Nahidul Islam ACA Mr AKM Mesbahul Karim ACAMr Md Arshadul Kabir ACAMr Md Reajul Islam FCAMr Snehasish Barua FCAMr Md Selim Reza FCAMr Rajesh Kumar Yadav FCAMr Md Anisur RahmanMr Shafiq Musharrof FCAMr Muhammad Abu Hanif Meah ACAMr Sajib Sarkar ACA Mr Parymal Kumer Sarker ACAMr Md Akber Hossain Khan ACA Mr Md Bani Amin ACAMr Ramdas Howlader FCAMr Md Fuad Uddin Khan ACAMr Md Ali Akther Rezvi FCAMr Md Shariful Islam ACA

Mr Shyamal Krishna Roy FCAMr Badal Chandra Rajbangshi FCAMr Mohammad Fakhrul Alam Patwary ACADr ASM Hossain Tayiab FCAA. B. M. Ahasan Ullah

Visiting Faculties(for Ongoing Session)

Name of Visiting FacultiesMr. Kamrul Abedin FCA Mr. Mahmudul Hasan Khusru FCAMr. Adeeb Hossain Khan FCAMr. ABM Azizuddin FCAMr. Anwaruddin Chowdhury FCAMr. Muhammed Farhad Hussain FCAMr. Md Humayun Kabir FCAMr. Md Syful Islam FCAMr. Md Abdus Salam FCAMr. A F Nesaruddin FCAMr. Gopal Chandra Ghosh FCA Mr. Mostafa Kamal FCAMr. Md Mahamud Hosain FCA Mr. Masud Khan FCA-IndiaMr. Abdul Khalek FCA Mr. Md Amirul Islam FCAMr. Md Akbar Hossain FCA

Mr. Sabbir Ahmed FCA (E-770) Mr. Mohammad Mehedi Hasan FCA Mr. Ajit Kumar Paul FCAMr. Md Abu Bakar FCA Dr. Jakerul Abedin Mr. Syed Mohammed Kowser HossainMr. Md Jehad UddinMr Abdullah Al Yousuf Mr. A H Mostafa Kamal Khan

9

July 2016No. 321

Announcement(Classes of Next Session)

The New Session (September- November 2016) for the Students of Professional Stage-Applicaation Level (13th Batch) and Advanced Stage (12th Batch) will commence from Thursday, 01 September 2016 at ICAB Academic Campus, 51-53, Kazi Nazrul Islam Avenue, Kawran Bazar Commercial Area, Dhaka-1215. A Notice has already been issued in this regard, and all the concerned students are advised to enroll the classes by 29 August 2016, and join the session accordingly.

Source: ICAB Campus

Name of Resource Persons(Section- A-J of PS-KL-14th Batch)

Mr Abdullah-Al-Mamun FCAMr Md Al- Amin Siddiki FCA Mr Kamruzzaman FCA Mr Kutub Uddin Ahmad FCA Mr Nirmol Chandra Sarker FCA Mr Dipok Kumar Roy ACAMr Uttam Kumar Saha FCA Mr Faruq Ibn Hossain ACA Mr Md Mahamud Hosain FCAMr Jone Kumer Gupta ACA Mr Md Amirul Islam FCAMr Abdulla-Al-Mahmud FCAMr Md Raghib Ahsan FCAMr Gopal Chandra Ghosh FCAMr Amiya Bhousan Bhowmik FCAMr Faker Ahmed FCAMr Md Ziaul Alam ACAMr Masud Khan FCA-IndiaMr Joydeb Samadder ACAMr Abdul Hamid FCAMr Muhammed Forkan Uddin FCA Mr Zakir Hossain FCA Mr Md Din Islam Miah FCAMr Mohammad Abdul MatinMr Mohammed Sabir Ahmed FCAMr Mohammed Zakaria FCAMr Mohammad Redwanur Rahman FCA Mr Mahtab Murshed FCA Mr Shaheduzzaman Choudhury FCAMr Shahriar Istiaq Halim FCA

Mr Shankar Chandra Karmaker FCAMr Sujan Kumar Saha ACAMr Mohammad Abdul Ohab Miah FCAMr Abu Hena Mustafa Kamal ACAMr Md Golam Kibria FCAMr Abdullah Al YousufMr Mohammed Ariful Hoque FCAMr Md Mahsudur Rahman FCAMr Md Fokrul Islam FCAMr Shib Pada Dey FCA Mr Shekhar Kumar Halder FCAMr Masud Parvez FCAMr Mohammad Salahuddin Chowdhury FCAMr Sayeed Ahmed FCAMr Mahmudul Hasan Khusru FCA Mr Md Mohiuddin Ahmed FCAMr Yasin Miah FCA Mr Md Zahurul Islam ACAMr Palash MollickMr Md Ebadat Hossain Bhuiyan FCAMr Ajit Kumar Paul FCAMr Muhammad Aminul Hoque FCAMr Sk. Md Tarikul Islam ACAMr Bibhuti Bushan Biswas FCAMr Amanat Ahmed ACAMr Md Lutfar Rahman ACA Mr Md Nasir Uddin ACAMr Ranjan Kumar Bhowmik FCMAMr Rakesh Saha FCAMr Wahid Murad FCAMr Tanvir Hasan ACAMr Nazmul Hussain Siddique ACA

Mr Shah Md Mohin Uddin ACAMr Md Shihabur Reza ACAMr Md Saiful Hasan ACAMr Anup Kumar Sarker ACAMr Mohammad Aslam FCAMr K M Atiqul Islam ACAMr S M Rahmatul Mujeeb ACAMr Md Noor-Ul-Alam ACAMr Md Jehad Uddin Mr Shadhan Chandra Das FCADr Jakerul Abedin Mr Md Abdullah-Al-Amin ACAMr MAKH Hasif Sowdagar FCAMr Md Amran Hossan ACAMr Obaidur Rahman FCA Mr Muhammad Kamruzzaman ACAMr Chitta Ranjan Halder FCAMs Tasnuva Ahmed ACAMr Mahmudur Rahman ACAMr Ruhul Amin ACA Mr Shibly Ahmed FCAMr Mahbub Alam ACAMr Tariquzzaman Khan FCA Mr Miltan Bepari ACAMr Md Ruhul Quddus ACAMr Mohammad Shibbir Hossain FCA Mr Afratul Kawsar ACAMs Naima Sultana ACAMr Md Abdur Rouf FCAMr G S Ashiqur Rahman Bhuiyan FCAMr Md Shahariar Ahmed ACA Ms Mashruna Alam Chowdhury ACA

Mr Mohammad Monowar Hossain ACA Mr K S Omar Faruk ACA Mr Khairul Basher FCA Mr Md Razib Hossain ACA Mr Syed Mohammed Kowser Hossain Mr AHM Ariful Islam ACAMr Md Kishlur Rahman FCAMr Mohammad Rostam Hosain FCAMr Md Kamruzzaman ACAMr Md Tareq Kamal ACAMr Sarker Nahidul Islam ACA Mr AKM Mesbahul Karim ACAMr Md Arshadul Kabir ACAMr Md Reajul Islam FCAMr Snehasish Barua FCAMr Md Selim Reza FCAMr Rajesh Kumar Yadav FCAMr Md Anisur RahmanMr Shafiq Musharrof FCAMr Muhammad Abu Hanif Meah ACAMr Sajib Sarkar ACA Mr Parymal Kumer Sarker ACAMr Md Akber Hossain Khan ACA Mr Md Bani Amin ACAMr Ramdas Howlader FCAMr Md Fuad Uddin Khan ACAMr Md Ali Akther Rezvi FCAMr Md Shariful Islam ACA

Mr Shyamal Krishna Roy FCAMr Badal Chandra Rajbangshi FCAMr Mohammad Fakhrul Alam Patwary ACADr ASM Hossain Tayiab FCAA. B. M. Ahasan Ullah

Visiting Faculties(for Ongoing Session)

Name of Visiting FacultiesMr. Kamrul Abedin FCA Mr. Mahmudul Hasan Khusru FCAMr. Adeeb Hossain Khan FCAMr. ABM Azizuddin FCAMr. Anwaruddin Chowdhury FCAMr. Muhammed Farhad Hussain FCAMr. Md Humayun Kabir FCAMr. Md Syful Islam FCAMr. Md Abdus Salam FCAMr. A F Nesaruddin FCAMr. Gopal Chandra Ghosh FCA Mr. Mostafa Kamal FCAMr. Md Mahamud Hosain FCA Mr. Masud Khan FCA-IndiaMr. Abdul Khalek FCA Mr. Md Amirul Islam FCAMr. Md Akbar Hossain FCA

Mr. Sabbir Ahmed FCA (E-770) Mr. Mohammad Mehedi Hasan FCA Mr. Ajit Kumar Paul FCAMr. Md Abu Bakar FCA Dr. Jakerul Abedin Mr. Syed Mohammed Kowser HossainMr. Md Jehad UddinMr Abdullah Al Yousuf Mr. A H Mostafa Kamal Khan

ICAB Center for Professional Excellence (ICPE) has organised a total 15 (Fifteen) workshops and trainings in the last six months (January to June 2016). A half yearly report of the workshops & trainings is hereunder furnished:

Record of Workshop/Training Program organised by ICPE

Sl. # Name of the Training

Period& Duration

No of Participants Core Contents Facilitators Remarks

1. Workshop on Knowledge Sharing Session related to Audit of Banks and Financial Institutions

23 January 2016

ICAB Members 50 Knowledge Sharing Session

Mr. Ashraf-Uz-Zaman Ali ACA, Mr. Md. Jahidur Rahman FCA, Mr. Raghib Ahsan FCA, Mr. Sabbir Ahmed FCA, Mr. Mohammed Hamidul Islam FCA & Ms. Naima Nazneen Rikta, Deputy Director of Department of Offsite Supervision (DOS), Bangladesh Bank

Dhaka

2. Workshop on "Efficient Project Management Using MS Project"

29-30 January 2016 (two days)

ICAB Members 29 MS Project Mr. Shahid Reza

Dhaka

3. Training on "Advanced Certificate Course in Leadership & Communication" for Senior Management

11 February to 16 March 2016 (6 days)

ICAB Members & Employees 35

"Advanced Certificate Course in Leadership & Communication

Mr. Mohammad Saif Noman Khan

Dhaka

10

July 2016 No. 321

Sl. # Name of the Training

Period& Duration

No of Participants Core Contents Facilitators Remarks

4. Workshop on Examination Techniques for the Students of Professional Stage -Knowledge Level

01 March 2016 Students of Professional Stage - Knowledge Level 60

Examination Techniques for CA Students

Mr. Abdullah-Al Mamun FCA Mr. Snehasish Barua FCA Mr. Muhammed Farhad Hussain FCA Mr. Md. Humayun Kabir FCA

Dhaka

5. Workshop on "BFRS 14- Regulatory Deferral Accounts and

BFRS 15- Revenue from Contracts with Customers”

12 March 2016 ICAB Members 45 "BFRS-14 & BFRS-15

Mr. Mahmudur Rahman ACA Mr. Md. Mahamud Hosain FCA

Dhaka

6. Workshop on "What Actually Gets You a Dream Job"

25 March 2016 ICAB Members 30 "What Actually Gets You a Dream Job"

Mr. Feroz Ahmed

Dhaka

7. Workshop on Examination Techniques for the Students of Professional Stage - Application Level

29 March 2016 Students of Professional Stage- Knowledge Level 60

Examination Techniques for CA Students

Mr. Sk. Md. Tarikul Islam ACA Mr. Snehasish Barua FCA Mr. Muhammed Farhad Hussain FCA Mr. Md. Humayun Kabir FCA

Dhaka

8. Workshop on "Effective & Sustainable Oral Communications Skills"

02 April 2016 ICAB Members & Employee 47

Oral Communications Skills

Mr. Naveed Mahbub Dhaka

9. Workshop on "BFRS 14- Regulatory Deferral Accounts and BFRS 15- Revenue from Contracts with Customers”

02 April 2016 ICAB Members 45 "BFRS-14 & BFRS-15

Mr. Md. Mahamud Hosain FCA Chittagong

10. Workshop on "Practical Aspects on BFRS" for Academicians of University

09 April to 04 June 2016 (9 days)

Academicians of University 31

Practical Aspects on BFRS

Mr. Ashraf-Uz-Zaman Ali ACA Mr. Md. Abdul Kader Joaddar FCA, Mr. Md. Mahamud Hosain FCA, Mr. Snehasish Barua FCA, Mr. Sk. Md. Tarikul Islam ACA

Dhaka

11. Training on "Advanced Certificate Course in Leadership & Communication" for Senior Management

13 April to 19 May 2016 (6 days)

ICAB Members & Employees 30

"Advanced Certificate Course in Leadership & Communication

Mr. Mohammad Saif Noman Khan

Dhaka

12. Workshop on "Financial Reporting on Assets Revaluation and Impairment (Rs BAS 16, 36 & 12)"

23 April 2016 ICAB Members & Employees 50

Financial Reporting on Assets Revaluation and Impairment (Rs BAS 12, 16 & 36)

Mr. Snehasish Barua FCA Mr. Muhammad Aminul Hoque FCA

Dhaka

13. Workshop on “Mistakes Identified in Audited Financial Statements”

26 April 2016 ICAB Members & Employees 38

“Mistakes Identifiedin Audited Financial Statements”

Mr. Md. Saiful Islam FCA Dhaka

14. Workshop on "Code of Ethics for Professional Accountants"

14 May 2016 ICAB Members 51 "Code of Ethics for Professional Accountants"

Mr. Gopal Chandra Ghosh FCA, FCMA Mr. Mahbub Ahmed Siddique FCA Mr. Masud Khan FCA (India)

Dhaka

15. Workshop on “Practical Aspects of BAS 12: Income Taxes”

06 June 2016 ICAB Members 35 "Practical Aspects of BAS 12: Income Taxes”

Mr. Snehasish Barua FCA Dhaka

11

July 2016No. 321

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12

July 2016 No. 321

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: +880-2-9125266, E-mail: secretary@icab.org.bd, Website: www.icab.org.bd

Chittagong Regional Committee: Chairman Mr. Arup Chowdhury FCA, HBFC Building (3rd Floor), 1/D Agrabad Commercial Area, Chittagong, Bangladesh, Tel: +880-31-724674, Fax: 880-31-2523579, E-mail: icabctg@yahoo.comUK Chapter: Chairman Mr. AKM Fazlur Rahman FCA, 77, Valleyfield Road, Streatham, London SW 16 2HX UK, Tel: +44 20 86822905, Fax: +44 2087676097, E-mail: frahman101@aol.comNorth American Chapter: Chairman Mr. AKM Asaduzzaman FCA, 54 Pharmacy Avenue, Scarborough, ON M1L 3E5, Canada, Tel: +41 64395557, E-mail: awahid@ncn.ca

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