Number 325 ICAB Awards Financial Outfits for Best ... Monthly News Briefing from the Institute of Chartered Accountants of Bangladesh ICAB NEWS BULLETIN November 2016 Number 325 ISSN

Monthly News Briefing from the Institute of Chartered Accountants of Bangladesh

ICABICAB NEWS BULLETINNovember 2016

Number 325

ISSN 1993-5366

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ICAB Awards Financial Outfits for Best Presented Annual Reports 2015

he Institute of Chartered Accountants of Bangladesh (ICAB) organized the 16th ICAB National Award ceremony for Best Presented

Annual Reports 2015, at a glittering event at the Pan Pacific Sonargaon Hotel on 29 November 2016. The Evaluation Criteria of the South Asian Federation of Accountants(SAFA ) was followed for evaluating the annual reports. ICAB has been holding this event since 2001. This year ICAB introduced a new award category ‘Excellence in Integrated Reporting’. A total of 24 entities won the Awards and credentials.

For the first time in 2016, a five-member Jury Board chaired by Md. Matiul Islam FCA reviewed the recommended list of Award Winners as well as Merit Certificate Winners. The other four members of the Jury Board were Former Advisors to Caretaker Govt. of Bangladesh, Prof. Wahiduddin Mahmud and Rokia Afzal Rahman , Editor of the Financial Express A.H.M. Moazzem Hossain and former BSEC Chairman Faruq Ahmad Siddiqi.

Honourable Commerce Minister Tofail Ahmed, handed over the prizes among the winners as the Chief Guest while Honorable Economic Adviser to Prime Minister Dr. Mashiur Rahman was present as the Special Guest. ICAB President Kamrul Abedin

FCA, Chairman of Review Committee for Published Accounts & Reports (RCPAR) Parveen Mahmud FCA and Chairman of its Jury Board, Md. Matiul Islam FCA spoke on the occasion.

Organizations adjudged as 1st, 2nd and 3rd having top ranking best Annual Reports for the financial year 2015 were also nominated for the SAFA forum in recognition of their excellence in reporting.

In addition 17 organizations and entities won the certificates of merit. Banks in public sector could not be awarded for their annual reports this year.

As Chief Guest Tofail Ahmed said that Bnagladesh has been elevated into lower middle income country due to advancement of private sectors in the country. Transparancy in the financial statements is most essential. Chartered Accountants can play a pivotal role in ensuring the transparency and ICAB is doing its best. He hoped that the entities would give more importance in establishing the corporate good governance as well.

Dr. Mashiur Rahman said that although Bangladesh is in the rank of LMIC, there is daunting task to reduce the poverty rate below 2.5 percent. Private sector must have a role in this regard. The private

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ICAB Awards Financial Outfits... Reports 2015

BPO (Business Process Outsourcing)... Speakers

Online CPD Programme is our... Achievement

ICAB delegates partici-pated in... Sri Lanka

ID Cards for ICAB Members

ICAB Members' Conference on Int'l...Perspective

ICAB Participates in CAPA Events in Hyderabad

President’s Communi-cation November 2016

ICPE News

IFAC Representative Visits ICAB

Members’ Conference on New Perspective

ICAB President met Housing... Minister

ICAB President met CAG Bangladesh

ICAB President Attended Opening....Zaker & Co

Meeting with NGO Affairs Bureau

ICAB introduced IP Telephony

Campus News

Teleconference between ICAB and CPA Australia

Member Affairs

ICAB President met RAJUK Chairman

Accountancy Age Reports

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sector organizations should pay tax properly and also transparent financial reporting is necessary, he added.

Md Matiul Islam, Chairman of the Jury Board of ICAB National Award 2016, said the time at the disposal of the Jury Board was limited and therefore, our preoccupation was to examine whether the respective Sub-Committees has maintained total impartiality in the selection of the winners. The members of the Jury felt satisfied that selection of the winners, he added.

ICAB President Kamrul Abedin said the introduction of new accounting standards such as revenue recognition, fair value accounting have made financial reporting more challenging today. “For implementation of these updated standards, ICAB has been working closely with relevant ministries,

NBR, Bangladesh Bank, Office of the Comptroller and Auditor General, securities regulator, stock exchanges and other government and non-government organisations through knowledge sharing,” he said.

RCPAR Chairman Parveen Mahmud FCA said this year, ICAB’s Review Committee for

Published Accounts and Reports (RCPAR) evaluated the annual reports under the guidelines set by the South Asian Federation of Accountants (SAFA). The three best annual reports selected under each award category are also nominated by ICAB to compete in the SAFA forum, she added.

It often requires more courage to dare to do right than to fear to do wrong.- Abraham Lincoln

Winners pose for a photograph with Chief Guest & Special Guest.

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November 2016 No. 325
















Category 1st Position 2nd Position 3rd Position Certificate of Merit

Private Bank Prime Bank Limited United Commercial Bank Limited

Eastern Bank Limited

Bank Asia, Mercantile Bank Limited, Jamuna Bank Limited, Dutch-Bangla Bank Limited, Southeast Bank Limited, Mutual Trust Bank Limited, Islami Bank Bangladesh Limited

Financial Services IDLC Finance Limited LankaBangla Finance Limited

Union Capital Limited -

Manufacturing RAK Ceramics (Bangladesh) Limited

GlaxoSmithKline Bangladesh Limited

BSRM Steels Limited

Bangladesh Steel Re-rolling Mills Limited, Premier Cement Mills Limited, Linde Bangladesh Limited, Summit Power Limited, Heidelberg Cement Bangladesh Limited, Berger Paints Bangladesh Limited, British American Tobacco BD Company Limited

Insurance Green Delta Insurance Company Limited

Reliance Insurance Limited

Prime Insurance Company Limited -

Non-Governmental Organizations

BRAC Sajida Foundation Uddipan Ghashful, BURO Bangladesh

Communication and Information Technology

Grameenphone Limited - - -

Public Entities Infrastructure Development Company Limited (IDCOL)

- - -

Agricultural Golden Harvest Agro Industries Limited - - -

Corporate Governance

Prime Bank Limited IDLC Finance Limited

Eastern Bank Limited -

Integrated Reporting

IDLC Finance Limited Bank Asia Limited Prime Bank Limited

LankaBangla Finance Limited

Category specific winners

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November 2016No. 325

aunching Ceremony of ‘ICAB ERP system, Online CPD, CAATT software and Member Conference’

was held on 23 November 2016 at ICAB auditorium of CA Bhaban. Junaid Ahmed Palak MP, honorable State Minister for Information and Communication Technology, GOB attended the programme as Chief Guest. Honorable Chief Guest told in his speech that BPO (Business Process Outsourcing) in accountancy sector will be the next horizon of opportunities for Bangladesh; ICAB can be the key role player in this sector. Our neighboring countries like India and Sri Lanka are earning huge amount of foreign currency through BPO work, specially Sri Lanka is earning about eight (08) billion USD per year through BPO work and major portion of that comes from accountancy services.

ICT Division will provide logistic supports & training and promote the strength of ICAB Members in global market of BPO. In broad sense BPO covers some others activities like KPO (Knowledge Process Outsourcing) and LPO (Legal Process Outsourcing) also, he stated.

Kamrul Abedin FCA, President-ICAB delivered the welcome speech in the program while ICAB Council Member & Past President Muhammed Farhad Hussain FCA, and Council Member Gopal Chandra Ghosh FCA made presentations on ‘CAATT Software for CA Firms’ and on ‘Overview of ICAB ERP Project’. ICAB council member & past president and chairman of ICT Committee Akhtar Sohel Kasem FCA conducted the conference as Session Chairman.

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BPO (Business Process Outsourcing) is the next Horizon of Opportunities: SpeakersInauguration of ERP, Online CPD & CAATT

Under ICAB ERP Project, Online CPD Programme has been developed and launched for test run on 22 November 2016. After performing test run, now the system is in live enabling honorable members to participate in CPD programme and achieve credit hours through online who are unable to attend CPD events specially residing outside Dhaka and abroad. Another important feature of the newly developed system is Online CPD which enables honorable members to submit their CPD activities in other than ICAB for taking in account of institute’s CPD points.

Steps for participating in Online CPD ProgrammeStep-1: Please log in using your enrollment no and password (default password is 123456, you can change the password).Step-2: After login you will have a dashboard and a menu at left side with Upcoming CPD tab.Step -3: Then you will have a list of CPD program available for participating as online CPD. Clicking on View you will have the resources for studying and clicking on Apply option, you will be registered for this CPD programme.

Step-4: After clicking on Apply option, you will be shown as registered for this CPD programme. Step -5: Again clicking on View button, you will have a quiz (Go for Quiz).Step-6: After clicking on Go for Quiz, you will enter into the quiz process showing some instruction about the quiz. After clicking on Strat Quiz, quiz will be started.Step-7: You will have to select correct answer and submit for each question then, next question will appear. Step-8: After completing the quiz, you will get an email notification for successful participation.

Online CPD Programme is our Long Awaited Achievement
















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delegation from ICAB participated in SAFA Board Meeting, different committee meetings, and a

Regional Conference jointly hosted by CA Sri Lanka (ICASL) and the World Bank on 3-5 November 2016 in Colombo, Sri Lanka.

The members of the delegation were ICAB President Kamrul Abedin FCA, SAFA Vice President ASM Nayeem FCA, ICAB Vice President Mahmudul Hasan Khusru FCA, Council Member & Past Presidents Anwaruddin Chowdhury FCA , M Farhad Hussain FCA, Parveen Mahmud FCA, Council Members Md. Shahadat Hossain FCA, Dewan Nurul Islam FCA, fellow member Dr. Md. Abu Sayed Khan and Director (Technical) Mahbub Ahmed Siddique FCA. Masud Ahmad, Comptroller and Auditor General Bangladesh, Suraiya Zannath FCA, Lead Financial Management Specialist, World Bank along with the ICAB delegates participated in the programme.

The theme of the regional conference was ‘Enhancing Public Financial Reporting to Promote Growth in SAR’ in relation to Implementation of IPSAS and Path to Accrual Accounting’ which for the first time was held on 03 November evening at Hotel Hilton, Colombo, Sri Lanka.

Among the different technical sessions, Suraiya Zannath FCA presented technical paper as well as moderated a panel discussion. Dr. Md. Abu Sayed Khan was the panelist in the session on public sector accounting- country perspective. ASM Nayeem FCA moderated the technical session -three and Masud Ahmed was panelist in technical session on Public Financial Reporting.

Apart from the regional conference, SAFA Board and committee meetings were held on 5 November 2016 at the premises of CA Sri Lanka. SAFA Vice President ASM Nayeem FCA, ICAB

President Kamrul Abedin FCA, Past President M Farhad Hussain FCA and Technical Director Mahbub Ahmed Siddique FCA participated in the meeting. Leaders, professional and members from SAFA countries also participated in the conference.

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ICAB Delegates Participated in Regional Conference, SAFA Board and Committee Meetings in Colombo, Sri Lanka

ICA Bangladesh Delegation assembled on the dais at SAFA Colombo Conference on Enhancing Public Financial Management To Promote Growth in South Asia held at the Colombo Hilton on 4 November 2016.

ID Cards for ICAB Members

ICAB is providing Photo ID Card to all Members. This ID card is integrated and synchronized with ICAB ERP System. This card will also be used for CPD Attendance and Vote Casting in ICAB Council & Regional Committee elections. ID card bears square shaped

QR Code on lower portion of front side which is readable by mobile apps links to ICAB website.

ID card bearing following information:

- Enrollment Number, Name, National Voter ID Number & Blood Group of Member.

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nwaruddin Chowdhury, Member Council and PP ICAB and Director CAPA Board, represented the ICAB at the CAPA AGM and full Board meeting held in Hyderabad,

India on 22 October. He participated in the Directors (only) and PSFM Committee Meetings a day earlier. He also attended Inauguration of ICAI organized international conference on Quest for Professional Excellence on 22 October 2016 evening.

The Confederation of Asian and Pacific Accountants (CAPA) is the Regional Organisation representing national accountancy organisations in the Asia-Pacific region. Today, CAPA has a membership of 31 accountancy organisations in 23 jurisdictions.

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Follow upICAB Participates in CAPA Events in Hyderabad

xperts at a conference on Sunday underscored the need for taking advantages of international

financing options, including syndicated loans, asset-backed financing, and export credit agency (ECA) financing etc, to support the country's growth momentum.

They made these observations at a members' conference of Institute of Chartered Accountants of Bangladesh (ICAB) on “International Financing Options: A Bangladesh Perspective” -held at ICAB Auditorium on 27 November 2016. ICAB former president A B M Azizuddin FCA was present as the Chief Guest, while Standard Chartered Bank Bangladesh chief executive officer Abrar A. Anwar delivered the keynote paper.

The conference was also adressed, among others, by ICAB president Kamrul Abedin FCA, former president Abul Khair Chowdhury FCA, and vice-president M H Khusru FCA. Abrar A Anwar in his keynote presentation discussed the lucrative sides of different international financing options.

He said syndicated loans, bond market financing, asset-backed financing, ECA-backed financing, development finance institutions' (DFI) financing, and vendor financing can offer distinct

benefits, which the country should avail for supporting its growing and large sectors.

Kamrul Abedin stated that Bangladesh is the 44th largest market-based economy in the world, and the 32nd largest by purchasing power parity. The country is considered among the Next 11 emerging market economies.

“According to IMF, B a n g l a d e s h ' s economy is the second fastest

growing major economy of 2016, with a rate of 7.1 percent GDP growth. It means that we are expanding, Bangladesh is sharply moving towards becoming a middle-income country”, he reffered.

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ICAB Members' Conference on Int'l Financing Options: A Bangladesh Perspective

Members participating Members’ Conference through Video Conferencing from Chittagong Office.

Anwaruddin Chowdhury, Member Council and PP ICAB and Director CAPA Board, seen participating in the CAPA Board meeting held in Hyderabad, India on 22 October 2016.

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Dear Fellow Members,

Assalamu Alaikum and Greetings to you all

This is 11th month of my presidency. Dear members’, with your feedback and suggestions during this time, we have taken initiatives and invested our efforts to increase our participation in national development and, thereby, enhance our professional image.

Dear Members, we passed a busy time this month. We undertook some important promotional programmes like events for potential CA students in public universities organized by Dhaka Regional Committee, inauguration of CAAT and ERP & online participation in a members’ conference, BFRS Trainings for outside stakeholders and the university teachers in separate sessions.

Let me update you about the activities of November 2016:

ICAB National Award ceremony 2016: As part of promoting transparency and accountability, this year also, ICAB awarded listed and non listed entities in 10 different categories including banks, non-banking financial institutions (NBFIs), insurance companies, manufacturing, financial service, ICT and non-governmental organizations (NGOs) for their best presented annual reports of 2015. A new award category ‘Excellence in Integrated Reporting’ was introduced this year. A total of 24 entities won the Awards. The glittering event was held at the Pan Pacific Sonargaon Hotel on 29 November 2016.

It is worthwhile to mention that for the first time in 2016, a five-member Jury Board chaired by Mr.

Md. Matiul Islam FCA reviewed the recommended list of Award Winners as well as Merit Certificate Winners. The other four members of the Jury Board were Former Advisors to Caretaker Govt. of Bangladesh, Prof. Wahiduddin Mahmud and Ms. Rokia Afzal Rahman, Editor of the Financial Express Mr. A.H.M. Moazzem Hossain and former BSEC Chairman Mr. Faruq Ahmad Siddiqi.

Honorable Commerce Minister Mr. Tofail Ahmed attended the programme as Chief Guest and handed over the prizes among the winners. It was also our honour to have Honorable Economic Adviser to Prime Minister Dr. Mashiur Rahman in the occasion as the Special Guest.

I sincerely convey my heartiest congratulation to the winners of ICAB National Award for Best Presented Annual Reports 2015 and wish them success in the future.

My special thanks go to the members of RCPAR and the Reviewers who sincerely evaluated and judged the annual reports impartially.

Regional Conference, SAFA Board and Committee meetings in Colombo, Sri Lanka: A delegation from ICAB led by me, participated in SAFA Board Meeting, different committee meetings, and a Regional Conference jointly hosted by CA Sri Lanka (ICASL) and the World Bank on 3-5 November 2016 in Colombo, Sri Lanka.

The other members of the delegation were SAFA Vice President ASM Nayeem FCA, ICAB Vice President Mahmudul Hasan Khusru FCA, Council Member & Past Presidents Anwaruddin

President’sCommunicationNovember 2016

Chowdhury FCA, Muhammed Farhad Hussain FCA, Parveen Mahmud FCA, Council Members Md. Shahadat Hossain FCA, Dewan Nurul Islam FCA, fellow member Dr. Md. Abu Sayed Khan and Director (Technical) Mahbub Ahmed Siddique FCA.

The theme of the regional conference was ‘Enhancing Public Financial Reporting to Promote Growth in SAR’ in relation to Implementation of IPSAS and Path to Accrual Accounting’ which for the first time was held on 03 November evening at Hotel Hilton, Colombo, Sri Lanka. The conference continued full day on 04 November 2016. Besides SAFA delegates, representatives from different ministries, auditor general offices, policy makers, donor agencies including WB & ADB, IFAC, etc also participated in the conference.

In one of the technical sessions, Suraiya Zannath FCA presented a technical paper and she also played the role of moderator of the same session. Dr. Md. Abu Sayed Khan was the panelist in the session on public sector accounting- country perspective. ASM Nayeem FCA moderated the technical session-three and Masud Ahmed was panelist in technical session on Public Financial Reporting in the said conference.

Apart from the regional conference, SAFA Board meeting was held on 5 November 2016 at the premises of CA Sri Lanka (ICASL). I along with SAFA Vice President ASM Nayeem FCA, ICAB Past President Muhammed Farhad Hussain FCA participated in the meeting. The committee meetings including Small & Medium Practices (SMP) Committee, Committee on Professional Accountants in Business, ITAG Committee, International Relations Committee & Education Committee were held on 3 November 2016 at the same venue.

IFAC Representative Visits ICAB: Ms. Marta Russell, Technical Manager, Global Accountancy Profession Development of the International Federation of Accountants (IFAC) visited Bangladesh under a Professional Accountancy Bodies Capacity Building Program between 13 to 16 November 2016. As part of her visit plan, she had a number of meetings with regulatory bodies including ICAB and other stakeholders. The discussion of the

meetings encompassed organizational development, audit quality improvement, compliance of SMOs, curriculum, strengthening relationship with IFAC, etc.

Cooperation between ICAB and ICT division: As chief guest Zunaid Ahmed Palak, MP, State Minister for Information and Communication Technology (ICT), GoB attended the launching ceremony of ICAB ERP System, CAATT Software and Online CPD Participation System & a Members’ Conference held on 23 November 2016.

I delivered welcome speech in the program while ICAB Council Member & Past President Muhammed Farhad Hussain FCA, and Council Member Gopal Chandra Ghosh FCA made presentations on ‘CAATT Software for CA Firms’ and on ‘Overview of ICAB ERP Project. ICAB council member & past president and chairman of ICT Committee Akhtar Sohel Kasem FCA conducted the Conference as Session Chairman.

The minister appreciated ICAB's role in national level and sought cooperation from ICAB for building digital Bangladesh. We thank him for the support of ICT Ministry and expressed our all-out support for the initiatives of the Government.

Members' conference on “International Financing Options: A Bangladesh Perspective": The members’ conference on- "International Financing Options: A Bangladesh Perspective" –was held on 27 November 2016.

Past President Mr. A B M Azizuddin FCA was present as the chief guest, while chief executive officer Standard Chartered Bank Bangladesh Mr. Abrar A Anwar delivered the keynote paper. Former ICAB president Mr. Abul Khair Chowdhury FCA moderated the conference while I delivered welcome speech.

Mr. Abrar A Anwar in his keynote speech discussed the attractive aspects of different international financing options. ICAB members thoroughly enjoyed his presentation and I hope the knowledge gathered from his presentation will be useful to build comprehensive understanding of the subject.

Knowledge Sharing Session on ICAEW Advance Level Exam: ICPE organized a program on "Knowledge Sharing Session for aspiring students on ICAEW Advanced Level Exam" on 14th November, 2016 at ICPE training room. A total of 40 candidates participated in the program. Resource persons of the session were Mr. Mahmudul Hasan Khusru FCA and Mr. Dewan Nazrul Islam FCA.

Training on "IFRS, BFRS & BAS": ICPE organized an Advanced Level training programme on "International Financial Reporting Standards (IFRS)" on 19 November2016 which will continue till 31 December 2016 at ICPE training room. A total of 40 participants are receiving training on IFRS.

ICPE also organized a training on "Bangladesh Financial Reporting Standards (BFRS) & Bangladesh Accounting Standards (BAS)" which started on 08 October 2016 and the closing session of the training was held on 12 November 2016 at ICPE training room. A total of 36 participants took part in the programme.

Mr. Akhter Matin Chaudhury FCA, Chairman & Managing Director, Nuvista Pharma Limited was present as Chief Guest in the ceremony. The closing session was attended, among others by myself, Vice President Mr. Mahmudul Hasam Khusru FCA, Council Member Mr. Mostofa Kamal FCA and fellow member Mr. Snehasish Barua FCA.

Members’ Conference on New ISA 701: Communicating Key Audit Matters in the Auditor’s Report – Bangladesh Perspective: As Chief Guest, Bangladesh Bank Deputy GovernorMr. Shitangshu Kumar Sur Chowdhury attended the members’ conference on ‘New International Standards on Auditing ISA 701: Communicating Key Audit Matters in the Auditor’s Report – Bangladesh Perspective’ held on 19 November 2016 at the ICAB Auditorium. I delivered the welcome speech Mr. Sabbir Ahmed FCA, Partner, Hoda Vasi Chowdhury & Co., Chartered Accountants presented the key-note Paper. ICAB Council Member & Past President Mr. Md. Humayun Kabir FCA moderated the session as Session Chairman and Vice Presidents, distinguished Council Members, Fellow Chartered

Accountants were also present in the program.

Meeting with NGO Affairs Bureau: The meeting of the Working Group on professional issues relating to Non-Government Organizations (NGOs) was held on 20 November 2016. A team of ICAB led by me, had a meeting with Director General of NGOs Affairs Bureau Mr. Md Asadul Islam. We discussed about professional issues like ToR of the committee. The other members of the team were Council Member Mr. Muhammad Farooq FCA and Convener of the Working Group Ms. Fouzia Haque FCA. The discussion emphasized on arranging meeting with NGO Affairs Bureau particularly with the department of Accounts & Audit for their capacity building.

Meeting with RAJUK Chairman: An ICAB team headed by me met RAJUK Chairman Mr. Bajlul Karim Chowdhury on 08 November 2016. Other members of the ICAB team were Vice President Mr.Mahmudul Hasan Khusru FCA, Council Member Mr. Dewar Nurul Islam FCA and Additional Secretary of Ministry of Industries, GoB Mr.Ajit Kumar Paul FCA. They discussed about the land allocation for ICAB permanent academic campus. Earlier, ICAB submitted an application to RAJUK for granting allotment of a plot in Uttara or Purbachal government project.

Meeting with Housing and Public Works Minister: A delegation of ICAB headed by me had a meeting with Engineer Mosharraf Hossain, MP, Minister, Ministry of Housing and Public Works, GoB at Bangladesh Secretariat on 23 November 2016.

Other members of the delegation were Past President Mr.Abul Khair Chowdhury FCA, Vice President Mr. Mahmudul Hasan Khusru FCA, Council MembersMr. Dewan Nurul Islam FCA, Mr. Mahamud Hosain FCA. We discussed about various professional and academic issues including land issue at Dhaka for permanent campus of ICAB. ICAB delegates sought allocation of government plot preferably in Uttara, if not then at Purbachal. It may be mentioned that currently ICAB is running its academic activities in a hired building in the city.

Meeting with CAG Bangladesh: We held a meeting with Mr. Masud Ahmed,

Comptroller and Auditor General (CAG) Bangladesh at its office on 21 November 2016. ICAB Vice President Mahmudul Hasan Khusru FCA, Council Member & Past President Muhammed Farhad Hussain FCA, Council Member Mahamud Hosain FCA accompanied me in the meeting. We discussed about the initiatives for strengthening accountability, transparency and discipline in the financial management of the country. Earlier at the meeting held with officials of OCAG Bangladesh at World Bank Bangladesh office premises on 19 October 2016, representatives of OCAG and ICAB agreed to form a joint working group to build a close professional relationship between the organizations. It was the follow up meeting and ICAB submitted its nomination as members of the Working Group. ICAB and OCAG Bangladesh has been working together since 2012 through MoU under the World Bank project for promoting public private partnership for improved audit quality assurance.

Meeting with Additional Commissioner (Taxes, NBR) at ICAB: On behalf of Commissioner Taxes (LTU), Mr. Ektiaruddin Mohammad Mamun, Additional Commissioner (Taxes), (LTU), met me at ICAB office on 14 November 2016. Mr. Mamun requested ICAB for organizing training on IFRS for NBR officers. I agreed upon his proposal and instructed the related department for organizing the training in January 2017.

Opening ceremony of new office of Ahmed Zaker & Co: As chief guest I attended the opening ceremony of new office of Ahmed Zaker & Co, chartered accountants on 12 November 2016. Partners, employees and staff of Ahmed Zaker & Co. were present in the occasion. I wished success of the firm.

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 November- 2016:

Standing Committees:

- 4th Meeting of the Board of Studies (BoS) was held on 07 November 2016 at 7:00 p.m.

- 10th Meeting of the Investigation &

Disciplinary Committee (IDC) was held on 12 November 2016 at 5:00 p.m.

- 5th Executive Committee (EC) Meeting was held on 17 November 2016 at 4:30 p.m.

- 16th Council Meeting was held on 20 November 2016 at 5:00 p.m.


Non-standing Committees:

- 4th Meeting of the Audit Committee was held on 09 November 2016 at 6:00 p.m.

- 10th Meeting of the Information & Communication Technology Committee (ICTC) was held on 13 November 2016 at 5:30 p.m.

- 1st Meeting of the Committee on Professional Accountants in Business (PAIB) was held on 16 November 2016 at 5:30 p.m.

- 8th Meeting of the Review Committee for Published Accounts & Reports (RCPAR) was held on 22 November 2016 at 6:00 p.m.

- 4th Meeting of SAFA, CAPA & International Affairs Committee was held on 23 November 2016 at 4:00 p.m.

- 11th Meeting of the Investigation & Disciplinary Committee (IDC) was held on 26 November 2016 at 6:00 p.m.

- 3rd Meeting of the Members Services & Welfare Committee (MSWC) was held on 30 November 2016 at 6:00 p.m.

Standing and Non-standing Sub-committees:

- 3rd Meeting of the Investigation & Disciplinary Committee (IDC) Sub-Committee was held on 24 November 2016 at 5:30 p.m.

No more today,

With Gratitude & best regards!

Kamrul Abedin FCAPresident

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Marta Russell, Technical Manager, Global Accountancy Profession Development of the International Federation of Accountants (IFAC) visited Bangladesh under a Professional Accountancy Bodies Capacity Building Program from 13 to 16 November 2016. As part of her Bangladesh visit plan, she had a number of meetings with regulatory bodies including ICAB and other stakeholders. The discussion of the meetings encompassed organizational development, audit quality improvement, compliance of SMOs, curriculum, strengthening relationship with IFAC, etc.

On 14 November 2016, Marta Russell had an introductory meeting with the professional and relevant staff of ICAB. On 15 November 2016 she spent a full day in ICAB and had a series of meetings with current president and council members, past presidents, professional staff,two large audit firms, two small and medium practitioners, two employers of ICAB Members working in

business/ industry, a group of faculty members of ICAB, a group of students and a group of ICAB members employed in government organizations.

Knowledge Sharing Session on ICAEW Advance Level Exam

ICPE has organized “Knowledge Sharing Session for aspirant students on ICAEW Advance Level Exam” on 14 November, 2016 at ICPE training room. A total 40 candidates participated in the program. Resource persons of the session were Mahmudul Hasan Khusru FCA and Dewan Nazrul Islam FCA.

Advanced Level Training on “International Financial Reporting Standards (IFRS)”

ICPE has organized an Advanced Level training programme on “International Financial Reporting Standards (IFRS)” on 19 November 2016 and to be continued on 31 December 2016 at ICPE training room. A total of 40 participants are receiving training on IFRS. In total 9 sessions of the training Programme, Ashraf-Uz-Zaman Ali ACA, Wasequl Huq Regan ACA, Sabbir Ahmed FCA,Muhammed Mehedi Hasan FCA, Snehasish Barua FCA, Sk. Md. Tarikul Islam FCA, Muhammad Aminul Hoque FCA, Mohammad Salahuddin Chowdhury FCA and Ajit Kumar Paul FCA would take classes.

Training on “Bangladesh Financial Reporting Standards (BFRS) & Bangladesh Accounting Standard (BAS)”

Following inauguration of a training on "Bangladesh Financial Reporting Standards (BFRS) & Bangladesh Accounting Standards (BAS)" on 08 October 2016, and the closing session of the training was held on 12 November 2016 at ICPE training room. A total of 36 participants took part in the programme.

Akhter Matin Chaudhury FCA , Chairman & Managing Director, Nuvista Pharma

Limited was present as Chief Guest in the ceremony. The closing session was attended, among others by ICAB President Kamrul Abedin FCA, Vice President Mahmudul Hasam Khusru FCA, Council Member Mostofa Kamal FCA and fellow member Snehasish Barua FCA.

ICPE News

IFAC Representative Visits ICAB





























No more today,



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njoying the financial stability, we are marching towards Middle Income Country (MIC). To

expeditee the development wheel of the country further, the Accountants should be updated with audit matters and the related changes like ISA 701. Through arranging CPD seminars on different concurrent issues for its members, ICAB is performing very important job to this end. Without help of external auditors, it is difficult to maintain transparency and accountability in business.

Addressing as Chief Guest, Bangladesh Bank Deputy Governor Shitangshu Kumar Sur Chowdhury said at a members’ conference on ‘New International Standards on Auditing ISA 701: Communicating Key Audit Matters in the Auditor’s Report – Bangladesh Perspective’ organized by the Institute of Chartered Accountants of Bangladesh on 19 November 2016 at the ICAB Auditorium. ICAB President Kamrul Abedin FCA delivered the welcome speech and Sabbir Ahmed FCA, Partner, Hoda Vasi Chowdhury & Co., Chartered Accountants presented the Key-note Paper. ICAB Council Member & Past President Md. Humayun Kabir FCA moderated the session as Session Chairman and Vice Presidents, distinguished Council Members, Fellow Chartered Accountants were also present in the program.

Mr. Sur Chowdhury said proper implication of accounting standards ensures quality audit , which is important to maintain the requirements of donor agencies like World Bank, IMF and ADB, etc. You (Accountants) have much

responsibility to guard against financial forgery through maintaining the quality audit. Audit failure is the root of all failures, he mentioned.

He said that Bangladesh Bank and ICAB’s mutual relationship has become more important to ensure transparency and accountability in the country’s financial systems because both the organizations are quasi regulatory bodies.

ICAB President Kamrul Abedin said ISA-701 deals with the auditor's responsibility to communicate key audit

matters in the auditor's report. Communicating key audit matters provides additional information to users of the financial statements. He said ISA 701 is really a challenging standard for any auditor as well as for the company’s management to understand, accommodate and implement.

Session Chairman Md. Humayun Kabir FCA said ICAB is ready to be more cooperative with the Bangladesh Bank for ensuring transparency and accountability in financial system of the country.

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Members’ Conference on New ISA 701: Communicating Key Audit Matters in the Auditor’s Report – Bangladesh Perspective

A delegation of ICAB headed by its President Kamrul Abedin FCA met Engineer Mosharraf Hossain, MP, Minister, Ministry of Housing and Public Works, GoB at Bangladesh Secretariat on 23 November 2016. Other members of the delegation were

Vice President Mahmudul Hasan Khusru FCA, Council Member Dewan Nurul Islam FCA and Past President Abul Khair Chowdhury FCA. They discussed on various professional and academic issues including the permanent campus of ICAB in Dhaka.

The ICAB delegates sought allocation of government plot preferably in Uttara, otherwise in Purbachal in Dhaka for its permanent academic campus. Mentioned that currently, ICAB is ruing its academic activities in a hired building in the city.

ICAB President met Housing and Public Works Minister

A partial view of the Audience.

11


ICAB President Attended Opening Ceremony of

New Office ofAhmed Zaker & Co

ICAB President Kamrul Abedin FCA attended as Chief Guest, the opening ceremony of New Office of Ahmed Zaker & Co, chartered accountants on 12 November 2016 at Green City Adge, 89 Kakrail, Dhaka-1000. Partners , employees and staff of Ahmed Zaker & Co. among others were present in the occasion.

A team of ICAB led by its President

Kamrul Abedin FCA met Masud Ahmed,

Comptroller and Auditor General (CAG)

Bangladesh at its office on 21

November 2016 as a follow up meeting.

The ICAB delegates discussed about

the initiatives for strengthening

accountability, transparency and

discipline in the financial management

of the country. Earlier, the meeting with

officials of OCAG Bangladesh at World

Bank Bangladesh office premises on 19

October 2016, representatives of

OCAG and ICAB agreed to form a joint

working group to build a closer

professional relationship between the

organizations.

Other Members of the ICAB delegation

were Vice President Mahmudul Hasan

Khusru FCA, Past President and

Council Member M. Farhad Hussain

FCA, Council Members Dewan Nurul

Islam FCA and Mahamud Hosain FCA.

ICAB President met CAG Bangladesh

Meeting with NGO Affairs Bureau

The meeting of the Working Group on professional issues relating to Non-Government Organizations (NGOs) was held on 20 November 2016. A team of ICAB led by ICAB President Kamrul Abedin FCA, participated in the meeting while the Director General of NGOs Affairs Bureau Md Asadul Islam was present. They discussed about professional issues like ToR of the committee. It was a follow up meeting.

The other members of the team were Council Member Muhammad Farooq FCA and Convener of the Working Group Fouzia Haque FCA.

ICAB Introduced IP TelephoneNew hunting no. (88) 096 126 121 00ICAB introduced 10 channels IP PABX system recently along with existing BTCL lines. New Hunting Number is (88) 096 126 121 00 and existing BTCL number will remain unchanged too. By deploying IP telephony system voice communication facilities has been increased while expenses for this purpose has been reduced almost half of previous expenses.

12


ICAB Academic Campus NewsThe Pre-examination Classes for Professional Stage-Knowledge Level (14th Batch, Sections: K&L), Application Level (13th Batch, Sections: A-D) and Advanced Stage (12th Batch, Section: A) which had started from last 06 September 2016 at ICAB Academic Campus for Examination Session: November-December 2016, ended on 29 November 2016. There were 417 students joining with 114 teachers for the Class Session: September-November 2016.

As a result, the cumulative number of participated students of ICAB under new curriculum has risen to 12,044, till November 29, 2016.

Furthermore, new session for the students who yet not attained the existing schedule of Professional Stage-Knowledge Level, commenced on 06 September 2016 at Campus, the classes of this batch were concluded on 30 November 2016.

The Mock Exam on Assurance and Taxation-1 for Professional

Stage-Knowledge Level students were held on 04 & 11 November 2016 at 3:00pm to 6:00pm at ICAB Academic Campus, under the guidance of Dhaka Regional Committee (DRC)-ICAB. The feedback session ensued regarding these mock exams on 18 November 2016. Actually, the omissions and errors find in answers script would be the means and ways for doing well in the final exams etc. The matters and techniques were forecasted there, by a- group of resource persons. The concerned examinees, teachers, office bearers and members Council of Institute joined in the session and also made effective recommendations.

On the other hand, the regular classes for the students of Professional Stage-Knowledge Level (15th Batch) would start from 06 December 2016 at ICAB Academic Campus. A Notice has already been issued in this matter, and all concerned students are advised to join the session accordingly.

Meanwhile, the Council of the Institute has taken decision in its meeting held on 20 November 2016, to start the full time day shift class for Knowledge Level

students commencing from January 2017 at ICAB Academic Campus. By issuing a special notice, all practicing members of the Institute entitled to train articled students, are requested to kindly notify their students to attend the day shift classes.

Within the month of November 2016, the Vice President (E&T)-ICAB, Mahmudul Hasan Khusru FCA visited the ICAB Academic Campus on 04, 11, 18, & 25 November 2016, during the class-hour in the evening shift and Fridays' session. He met with the students and faculty members, to know about the areas needed to improve with a view to make the campus environment, services and activities more congenial for study. He advised all the concerned for proper implementation of the outcomes of his visits as well.

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

Resource Persons: ICAB Academic Campus (Sept.-Nov. 2016)

Name of Resource Persons(Section- K & L of PS-KL-14th Batch)

Mr Ajit Kumar Paul FCAMr Md Al- Amin Siddiki FCA Mr G S Ashiqur Rahman Bhuyian FCAMr Md Mustaq Ahmed ACAMr Abdul Hamid FCAMr Md Fuad Hasan ACAMr Mohammad Shafikul Islam ACAMr Uttam Kumar Saha ACAMr Abu Hena Mustafa Kamal ACAMr Nirmal Chandra Biswas ACAMr Tariquzzaman Khan FCA Ms Sharmina Tasneem ACAMr Abdulla Al Mahmud FCA

Mr AHM Ariful Islam ACAMr Md Faruk Hossain ACAMs Tasnima Nur ACAMr Muhammed Moshiur Rahman FCAMs Sheuly Akter ACAMr Anup Kumar Mukherjee FCAMr Md Rejaul Karim ACAMr Mohammad Imtiaz Khan FCAMr Mohammad Showket Akber FCAMr Md Jashim Uddin AhmedMr Zafar Ullah Khan FCAMr G M Latiful Quader FCAMr Muhammed Asaduzzaman NurMr Tarek Rashid ACAMr Mazhar Khan

Name of Resource Persons(Section- A-D of PS-AL-13th Batch)

Mr Mohammed Tofazzul Hussain FCA

Mr Abdullah Al Mamun FCA

Mr Miltan Bepari FCA

Mr Obaidur Rahman FCA

Mr Mohammad Redwanur Rahman FCA

Mr Anup Kumar Sarker ACA

Mr Md Shafiqul Alam FCA

Mr Md Kahir Mahmood FCA

Mr Masud Khan FCA-India

Mr Zakir Hossain FCA

Mr Md Lutfar Rahman FCA

Mr K M Atiqul Islam ACA

Mr Mahmudul Hasan Khusru FCA

Mr Abdul Khalek FCA

Mr Md Amirul Islam FCA

Mr Abdulla-Al-Mahmud FCA

Mr Md Mahsudur Rahman FCA

Mr Shafiq Musharrof FCA

Mr Md Sarwar Hossen FCA

Mr Gopal Chandra Ghosh FCA

Mr Sabbir Ahmed FCA (E-937)

Mr AH Mostafa Kamal Khan

Mr Shamim Al Mamun FCA

Mr Dipok Kumar Roy FCA

Mr Sayeed Ahmed FCA


Mr Md Akbar Hossain FCA

Mr Mohammed Forkan Uddin FCA

Mr Mohammad Abdul Ohab Miah FCA

Mr Md Din Islam Miah FCA

Mr Mohammed Sabir Ahmed FCA

Dr Jakerul Abedin

Mr Mohammad Abdul Matin

Mr Md Fokrul Islam FCA

Mr MAKH Hasif Sowdagar FCA

Mr Muhammad Aminul Hoque FCA

Mr Md Mahamud Hosain FCA

Mr Md Abdur Rouf FCA

Mr Mostak Ahmmed FCA

Mr Shahriar Istiaq Halim FCA

Mr Md Abdur Razzaque FCA

Mr Md Ziaul Alam ACA

Mr Shaheduzzaman Choudhury FCA

Mr Mohammad Anowar Hossain FCA

Mr Md Arshadul Kabir ACA

Mr Ranjan Kumar Bhowmik FCMA

Mr Md Reajul Islam FCA

Mr Imtiaz Lutful Baset FCA

Mr Md Selim Reza FCA

Mr Syed Mohammed Kowser Hossain

Mr Palash Mollick

Mr Mohammad Aminul Hoque FCA

Mr Md Anisuzzaman FCA

Mr Ajit Kumar Paul FCA

Mr S M Rahmatul Mujeeb FCA

Mr Md Abdul Ahad ACA

Mr Sujan Kumar Saha ACA

Mr Mohammad Aslam FCA

Mr Mohammad Nazim Uddin FCA

Mr Bibhuti Bhushan Biswas FCA

Mr Anup Kumar Mukherjee FCA

Mr Mohammad Imtiaz Khan FCA

Mr Sk. Md Tarikul Islam FCA

Mr Md Jehad Uddin

Mr Mohammad Zakir Hossain

Mr Snehasish Barua FCA

Mr Yasin Miah FCA

Mr Mohammad Showket Akber FCA

Mr Abdullah Al Yousuf

Mr Md Abdullah Al Amin ACA

Mr Nazmul Hussain Siddique ACA

Name of Resource Persons(Section- A of AS-12th Batch)


Mr Mohammad Mehedi Hasan FCA



Mr Imran Ahmed FCA

Mr Sabbir Ahmed FCA






Mr Sayeed Ahmed FCA


Ms Parul Das FCA


Visiting Faculties(for Ongoing Session)

Name of Visiting Faculties

Mr. Kamrul Abedin FCA

Mr. Mahmudul Hasan Khusru FCA

Mr. Adeeb Hossain Khan FCA

Mr. ABM Azizuddin FCA

Mr. Anwaruddin Chowdhury FCA

Mr. Muhammed Farhad Hussain FCA

Mr. Md Humayun Kabir FCA

Mr. Md Syful Islam FCA

Mr. Md Abdus Salam FCA

Mr. A F Nesaruddin FCA

Mr. Gopal Chandra Ghosh FCA

Mr. Mostafa Kamal FCA

Mr. Md Mahamud Hosain FCA

Mr. Masud Khan FCA-India

Mr. Abdul Khalek FCA

Mr. Md Amirul Islam FCA

Mr. Md Akbar Hossain FCA

Mr. Sabbir Ahmed FCA (E-770)

Mr. Mohammad Mehedi Hasan FCA

Mr. Ajit Kumar Paul FCA

Mr. Md Abu Bakar FCA

Dr. Jakerul Abedin

Mr. Syed Mohammed Kowser Hossain

Mr Muhammed Asaduzzaman Nur



Mr. Md Jehad Uddin

Mr Md Jashim Uddin Ahmed

Mr. A H Mostafa Kamal Khan

13


Announcement(Classes of Next Session)

The New Session (December 2016- February 2017) for the Students of Professional Stage- Knowledge Level (15th Batch) will start from Tuesday, 06 December 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 join the session accordingly. Besides, another new full time day shift class for Knowledge Level is going to start from 20 December 2016 at ICAB Academic Campus. By issuing a special notice, all practicing members of the Institute entitled to train articled students, are requested to kindly notify their students to attend the day shift classes.

Source: ICAB Campus

Name of Resource Persons(Section- K & L of PS-KL-14th Batch)

Mr Ajit Kumar Paul FCAMr Md Al- Amin Siddiki FCA Mr G S Ashiqur Rahman Bhuyian FCAMr Md Mustaq Ahmed ACAMr Abdul Hamid FCAMr Md Fuad Hasan ACAMr Mohammad Shafikul Islam ACAMr Uttam Kumar Saha ACAMr Abu Hena Mustafa Kamal ACAMr Nirmal Chandra Biswas ACAMr Tariquzzaman Khan FCA Ms Sharmina Tasneem ACAMr Abdulla Al Mahmud FCA

Mr AHM Ariful Islam ACAMr Md Faruk Hossain ACAMs Tasnima Nur ACAMr Muhammed Moshiur Rahman FCAMs Sheuly Akter ACAMr Anup Kumar Mukherjee FCAMr Md Rejaul Karim ACAMr Mohammad Imtiaz Khan FCAMr Mohammad Showket Akber FCAMr Md Jashim Uddin AhmedMr Zafar Ullah Khan FCAMr G M Latiful Quader FCAMr Muhammed Asaduzzaman NurMr Tarek Rashid ACAMr Mazhar Khan

Name of Resource Persons(Section- A-D of PS-AL-13th Batch)

Mr Mohammed Tofazzul Hussain FCA


Mr Miltan Bepari FCA

Mr Obaidur Rahman FCA

Mr Mohammad Redwanur Rahman FCA

Mr Anup Kumar Sarker ACA

Mr Md Shafiqul Alam FCA

Mr Md Kahir Mahmood FCA


Mr Zakir Hossain FCA

Mr Md Lutfar Rahman FCA

Mr K M Atiqul Islam ACA

Mr Mahmudul Hasan Khusru FCA

Mr Abdul Khalek FCA

Mr Md Amirul Islam FCA

Mr Abdulla-Al-Mahmud FCA

Mr Md Mahsudur Rahman FCA

Mr Shafiq Musharrof FCA

Mr Md Sarwar Hossen FCA


Mr Sabbir Ahmed FCA (E-937)

Mr AH Mostafa Kamal Khan

Mr Shamim Al Mamun FCA

Mr Dipok Kumar Roy FCA

Mr Sayeed Ahmed FCA


Mr Md Akbar Hossain FCA


Mr Mohammad Abdul Ohab Miah FCA

Mr Md Din Islam Miah FCA

Mr Mohammed Sabir Ahmed FCA

Dr Jakerul Abedin

Mr Mohammad Abdul Matin

Mr Md Fokrul Islam FCA

Mr MAKH Hasif Sowdagar FCA

Mr Muhammad Aminul Hoque FCA


Mr Md Abdur Rouf FCA

Mr Mostak Ahmmed FCA


Mr Md Abdur Razzaque FCA

Mr Md Ziaul Alam ACA

Mr Shaheduzzaman Choudhury FCA

Mr Mohammad Anowar Hossain FCA

Mr Md Arshadul Kabir ACA

Mr Ranjan Kumar Bhowmik FCMA

Mr Md Reajul Islam FCA

Mr Imtiaz Lutful Baset FCA

Mr Md Selim Reza FCA

Mr Syed Mohammed Kowser Hossain

Mr Palash Mollick

Mr Mohammad Aminul Hoque FCA

Mr Md Anisuzzaman FCA

Mr Ajit Kumar Paul FCA

Mr S M Rahmatul Mujeeb FCA

Mr Md Abdul Ahad ACA


Mr Mohammad Aslam FCA

Mr Mohammad Nazim Uddin FCA

Mr Bibhuti Bhushan Biswas FCA

Mr Anup Kumar Mukherjee FCA

Mr Mohammad Imtiaz Khan FCA


Mr Md Jehad Uddin



Mr Yasin Miah FCA

Mr Mohammad Showket Akber FCA


Mr Md Abdullah Al Amin ACA

Mr Nazmul Hussain Siddique ACA

Name of Resource Persons(Section- A of AS-12th Batch)


Mr Mohammad Mehedi Hasan FCA



Mr Imran Ahmed FCA

Mr Sabbir Ahmed FCA






Mr Sayeed Ahmed FCA


Ms Parul Das FCA


Visiting Faculties(for Ongoing Session)

Name of Visiting Faculties

Mr. Kamrul Abedin FCA

Mr. Mahmudul Hasan Khusru FCA

Mr. Adeeb Hossain Khan FCA

Mr. ABM Azizuddin FCA

Mr. Anwaruddin Chowdhury FCA

Mr. Muhammed Farhad Hussain FCA

Mr. Md Humayun Kabir FCA

Mr. Md Syful Islam FCA

Mr. Md Abdus Salam FCA

Mr. A F Nesaruddin FCA

Mr. Gopal Chandra Ghosh FCA

Mr. Mostafa Kamal FCA

Mr. Md Mahamud Hosain FCA

Mr. Masud Khan FCA-India

Mr. Abdul Khalek FCA

Mr. Md Amirul Islam FCA

Mr. Md Akbar Hossain FCA

Mr. Sabbir Ahmed FCA (E-770)

Mr. Mohammad Mehedi Hasan FCA

Mr. Ajit Kumar Paul FCA

Mr. Md Abu Bakar FCA

Dr. Jakerul Abedin

Mr. Syed Mohammed Kowser Hossain

Mr Muhammed Asaduzzaman Nur



Mr. Md Jehad Uddin

Mr Md Jashim Uddin Ahmed

Mr. A H Mostafa Kamal Khan

14


Admission as FellowsThe following members have been admitted as Fellows of the Institute with effect from the dates mentioned against respective names:

Name Effective Date

Mr. Helal Uddin FCA (1305) 04 September 2016AGM (Accounts)PHP GroupPHP House (3rd Floor)31 Agrabad C/AChittagong

Mr. Mohammad Fakhrul Alam 05 September 2016Patwary FCA (1249)M Z Islam & Co.Chartered Accountants50 DIT Extension RoadNaya PaltanDhaka-1000

Mr. Mustafizur Rahman FCA (1246) 06 September 2016GA-93, Mini Plaza (1st Floor)Gulshan Badda Link RoadMiddle BaddaDhaka-1212

Mr. Md. Mahedi Hasan FCA (1243) 08 September 2016Senior Assistant Vice PresidentMobile Financial Services DivisionONE Bank Ltd.Erra Tower, Level-51/B Outer Circular RoadMoghbazar,Dhaka-1217

Name Effective Date

Mr. Mohammad Khabirul 15 September 2016Haque Khan FCA (1262)Head of Financial Administration DivisionWoori BankSuvastu Imam Square (4th floor)65 Gulshan Avenue, GulshanDhaka-1212

Mr. Mohammed Farhan 21 September 2016Uddin FCA (1256)Managing DirectorSandhani Life Finance Ltd.16 Motijheel Com. AreaDhaka-1000

Mr. Mohammad Shahadat 21 September 2016Ullah FCA (1308)Unilever Bangladesh Ltd.51, Kalurghat Heavy Industrial AreaChittagong

Mr. Mohammad Didarul Azad FCA (1255) 25 September 2016Confidence CentreLevel-8Kha-9, Pragoti Sarani, ShahjadpurGulshan, Dhaka-1212

Mr. Md. Golam Mostafa FCA (1301) 28 September 2016CFO, Purbani GroupRichmond Concord (5th & 6th floor)68, Gulshan AvenueGulshan-1, Dhaka-1212

Mr. Swapan Mazumder FCA (1315) 02 October 201682 Mohakhali C/A (11th floor)Dhaka-1212

A teleconference between ICAB and CPA Australia was held on 30 November 2016. The participants connected themselves from their respective offices. ICAB Vice President Mahmudul Hasan Khusru FCA and Council Member Mostafa Kamal FCA from their offices in Dhaka and Secretary AKM Rahmat

Ullah FCA and Technical Director Mahbub Ahmed Siddique FCA from ICAB, and RobThomason, Executive General Manager from CPA Australia participated in the conference.

The discussion encompassed possible areas of future collaboration with CPA Australia like enabling appropriately qualified members of

either institute to join the other by receiving appropriate credit for their existing accountancy qualification, working on development of a "road-map" towards the collaboration, training and learning partnership focusing the CPD and professional development & technical support, etc.

Teleconference between ICAB and CPA Australia Name Effective Date

Mr. Mohammad Saiful Islam FCA (1278) 02 October 2016In-Charge, Finance & Accounts

James P Grant School of Public Health

BRAC University

ICCDRB Building (Level-6)

68 Shahid Tajuddin Ahmed Sarani

Mohakhali C/A,

Dhaka-1212

Mr. Md. Ismail Rashed FCA (1248) 04 October 2016Internal Audit, Anwar Group of Industries

Baitul Hossain Building (14th floor)

27, Dilkusha Com. Area

Dhaka-1000

Mr. Tapan Bala FCA (1312) 04 October 2016Bata Shoe Company (BD) Ltd.

Tongi, Gazipur

Dhaka

Mr. Abu Anas Mohammed 13 October 2016Rezaullah FCA (1286)Head of Accounts & Finance

Rural Services Foundation

74/D, Arojotpara, Mohakhali

Dhaka-1212

Mr. Mohammad Golam Mostofa FCA (1250) 20 October 2016House # 8, Road # 2

Sector # 3

Uttara, Dhaka-1230

Mr. Mohammad Shirajul Islam FCA (1295) 23 October 2016ED & CFO

Zenith Islami Life Insurance Ltd.

Jabbar Tower (12th floor)

42 Gulshan Avenue,

Gulshan-1

Dhaka-1212

Mr. Anupam Kumar Roy FCA (1261) 23 October 2016Shanta Denims Ltd.

Nur Empori (11th floor)

Plot # 77, Road # 11

Block # M, Banani

Dhaka-1213

Name Effective Date

Mr. Mohammad Abidur Rahman FCA (1321) 30 October 2016Senior AGMNavana GroupNavana Toyota 3S Centre205-207, Tejgaon Industrial AreaDhaka-1209

Mr. Md. Tazul Islam FCA (1296) 30 October 2016Rahman Rahman HuqChartered Accountants09 Mokhali C/ADhaka-1212

Mr. Masud Imran Joarder FCA (1313) 31 October 2016Flat # A-5, Building # 4Property Estate144 Shantinagar Bazar RoadPaltan, Dhaka

Mr. Muhammad Kamruzzaman FCA (1320) 01 November 2016Flat # 502, Building # 2, Noor LodgeEidgaon Mosque Road,ShahjadpurVatara, BaddaDhaka-1212

Ms. Yesmin Hosna FCA (1306) 02 November 2016Deputy DirectorThe Institute of Chartered Accountants of Bangladesh (ICAB)CA Bhaban (6th floor)100 Kazi Nazrul Islam AvenueKawran BazarDhaka-1215

Ms. Salma Khan Mou FCA (1322) 03 November 2016Deputy Director (Accounts)ASAASA Tower (13th floor)23/3, ANM Bir Uttam Nuruzzaman SarakShyamali, Dhaka

Mr. Shah Md. Zubaer FCA (1323) 03 November 2016AVP (Treasury)Dutch Bangla Bank Ltd.Sena Kalyan Bhaban (3rd floor)195, Motijheel Com. ArreaDhaka-1000

Name Effective Date

Mr. Lingkon Mondal FCA (1311) 07 November 2016Industrial & Infrastructural DevelopmentFinance Company LimitedHead Office, Chamber Building122-124, Motijheel Com. AreaDhaka-1000

Mr. Sk. Bellal Hossain FCA (1317) 07 November 2016Abul Khair Steel Products Ltd.DT Road, PahartaliChittagong

Mr. Md. Al Amin Juel FCA (1316) 07 November 2016Senior Manager (Finance & Accounts)Abul Khair Group245-279 Bayzid Bostami RoadNasirabad I/AChittagong

Mr. S. M. Nazrul Ialam FCA (1240) 15 November 2016Vice President (Accounts & Finance)Robintex GroupTaher Tower (9th floor)Plot # 10, Gulshan North CircleGulshan-2Dhaka-1212

Mr. Md. Rafiqul Islam FCA (974) 16 November 2016Senior General Manager & In-ChargeBeximco Synthetics Ltd.House # 17, Road # 2Dhanmondi Res. AreaDhaka-1205

Permission to Start PracticeThe following members have been permitted to Start Practice as Public Accountants with effect from the date mentioned against their respective names:

Name Effective Date

Mr. Md. Akber Hossain Khan ACA (1443) 20 September 2016PartnerAtik Khaled ChowdhuryChartered AccountantsHasan Court (1st floor)23/1, Motijheel Com. AreaDhaka-1000

Name Effective Date

Mr. Arafat Kamal FCA (1184) 05 October 2016PartnerRahman Mostafa Alam & Co.Chartered AccountantsTaher Chamebr (2nd floor)10 Agrabad Com. Area,Chittagong

Mr. Md. Aftab Uddin Khan FCA (635) 06 October 2016PartnerBasu Banerjee Nath & Co.Chartered AccountantsDhaka Trade Centre (11th floor)99 Kazi Nazrul Islam AvenueDhaka-1215

Mr. Md. Aminul Islam FCA (1104) 06 October 2016PartnerHuda Hossain & Co.Chartered AccountantsHouse # 91/D, Road # 7A (1st floor)Dhanmondi R/A, Dhaka-1205

Mr. Sk. Mahbubur Rahman FCA (396) 17 October 2016PartnerHussain Farhad & Co.Chartered AccountantsHouse # 15, Road # 12, NiketonGulshan-1, Dhaka-1212

Mr. Sheikh Zahidul Islam ACA (1394) 01 November 2016PartnerKhan Wahab Shafique Rahman & Co.Chartered AccountantsRupali Bhaban (5th & 6th floors)07 Rajuk AvenueDhaka-1000

Mr. Md. Mostain Billah FCA (1028) 01 November 2016PartnerMark & Co.Chartered AccountantsBSEC Bhaban (11th Level)102, Kazi Nazrul Islam AvenueDhaka-1215

Mr. Anjan Kumer Roy FCA (1175) 01 November 2016PartnerMark & Co.Chartered AccountantsBSEC Bhaban (11th Level)102, Kazi Nazrul Islam AvenueDhaka-1215

Name Effective Date

Mr. Pear Ali FCA (249) 01 November 2016PartnerAhsan Zamir & Co.Chartered Accountants2/2, Purana Paltan (1st Floor)

Dhaka-1000

Mr. Md. Sirajul Islam FCA (1212) 17 November 2016PartnerM Z Islam & Co.Chartered AccountantsEastern View (10th floor)50 DIT Extension RoadNaya Paltan, Dhaka-1000

Mr. Mohammad Abu Salam ACA (1652) 17 November 2016PartnerM Z Islam & Co.Chartered AccountantsEastern View (10th floor)50 DIT Extension RoadNaya Paltan, Dhaka-1000

Mr. Mohammad Moniruzzaman ACA (1637) 17 November 2016PartnerM Z Islam & Co.Chartered AccountantsEastern View (10th floor)50 DIT Extension RoadNaya Paltan, Dhaka-1000

Mr. Mohammad Mokhlesur Rahman (1285) 17 November 2016PartnerA.B. Saha & Co.Chartered Accountants78 Motijheel Com. Area, Dhaka-1000

Mr. Kazi Geash Uddin FCA (484) 17 November 2016PartnerRahman Mustafiz Haq & Co.Chartered Accountants85, Naya Paltan (3rd floor), Dhaka-1000

Permission to Join as PartnerMr. Md. Akber Hossain Khan ACA (1443) has been permitted to form partnership and continue practice under the name and style of:

Name Effective Date

M/s. Atik Khaled Chowdhury 20 September 2016Chartered AccountantsHasan Court (1st floor)23/1, Motijheel Com. Area, Dhaka-1000

The other partners of the Firm: Mr. Md. Atikur Rahman FCA

(715), Mr. Nurul Islam Chowdhury FCA (766) and Mr. Mahbub

Imam Talukdar FCA (465).

Mr. Arafat Kamal FCA (1184) has been permitted to form

partnership and continue practice under the name and style of:

Name Effective Date

M/s. Rahman Mostafa Alam & Co. 05 October 2016Chartered Accountants

Taher Chamber (2nd floor)

10 Agrabad Com. Area,

Chittagong

The other partners of the Firm: Mr. Md. Mustafizur Rahman

FCA (218), Mr. Kazi Mostafa Alam FCA (448), Mr. Md. Abdus

Salam FCA (222), Mr. K. M. Tarek FCA (853) and Mr.

Mohammad Mofizul Haque Rinku FCA (1204).

Mr. Md. Aftab Uddin Khan FCA (635) has been permitted to

form partnership and continue practice under the name and

style of:

Name Effective Date

M/s. Basu Banerjee Nath & Co. 06 October 2016Chartered Accountants

Dhaka Trade Centre (11th floor)

99 Kazi Nazrul Islam Avenue

Dhaka-1215

The other partners of the Firm: Mr. Anil Chandra Nath FCA

(53), Mr. Gobinda Chandra Paul FCA (282) and Mr. Uzzal

Debnath FCA (1176).

Mr. Md. Aminul Islam FCA (1104) has been permitted to form


Name Effective Date

M/s. Huda Hossain & Co. 06 October 2016Chartered Accountants

House # 91/D, Road # 7A (1st floor)

Dhanmondi R/A, Dhaka-1205

The other partners of the Firm: Mr. Md. Shamsul Huda FCA

(488), Mr. Md. Abul Kashem Mojumder FCA (566) and

Mr.Mohammad Belayet Hossain FCA (771).

Mr. Sk. Mahbubur Rahman FCA (396) has been permitted to


style of:

Name Effective Date

M/s. Hussain Farhad & Co. 17 October 2016Chartered AccountantsHouse # 15, Road # 12, NiketonGulshan-1, Dhaka-1212

The other partners of the Firm: Mr. M Farhad Hussain FCA (452), Mr. Ashraful Ameen FCA (513), Mr. AKM Fazlul Haque FCA (1090), Mr. Md. Sayeedur Rahman FCA (149) Ms. Oishee Labina Hussain ACA (1341) and Ms. Esha Nabila Hussain FCA (1397).

Mr. Pear Ali FCA (249) has been permitted to form partnership and continue practice under the name and style of:

Name Effective Date

M/s. Ahsan Zamir & Co. 01 November 2016Chartered Accountants2/2, Purana Paltan (1st Floor)Dhaka-1000

The other partner of the Firm: Mr. Ahsan Zamir FCA (269).

Mr. Sheikh Zahidul Islam ACA (1394) has been permitted to form partnership and continue practice under the name and style of:

Name Effective Date

M/s. Khan Wahab Shafique 01 November 2016Rahman & Co.Chartered AccountantsRupali Bhaban (5th & 6th floors)07 Rajuk Avenue, Dhaka-1000

The other partners of the Firm: Mr. Salahuddin Mohammed Shafique FCA (111), Mr. Md. Abu Sina FCA (619), Mr. Md. Anisur Rahman FCA (350) and Mr. Faruk Ahmed ACA (1591).

Mr. Md. Mostain Billah FCA (1028) and Mr. Anjan Kumer Roy FCA (1175) has been permitted to form partnership and continue practice under the name and style of:

Name Effective Date

Mak & Co. 01 November 2016Chartered AccountantsBSEC Bhaban (11th Level)102, Kazi Nazrul Islam AvenueDhaka-1215

The other partner of the Firm: Mr. Mohammad Ali Kawsar FCA (1290).

Mr. Kazi Geash Uddin FCA (484) has been permitted to form partnership and continue practice under the name and style of:

Name Effective Date

M/s. Rahman Mustafiz Haq & Co. 17 November 2016Chartered Accountants85, Naya Paltan (3rd Floor)Dhaka-1000

The other partners of the Firm: Mr. A.T.M. Mustafizur Rahman FCA (253) and Mr. Ekramul Haq FCA (349).

Mr. Md. Sirajul Islam FCA (1212), Mr. Mohammad Abu Salam ACA (1652) and Mr. Mohammad Moniruzzaman ACA (1637) has been permitted to form partnership and continue practice under the name and style of:

Name Effective Date

M/s. M Z Islam & Co. 17 November 2016Chartered AccountantsEastern View (10th floor)50, DIT Extension RoadNaya PaltanDhaka-1000

The other partners of the Firm: Mr. Md. Zahirul Islam FCA (103) and Mr.Mohammad Fakhrul Alam Patwary FCA (1249).

Mr. Mohammad Mokhlesur Rahman (1285) has been permitted to form partnership and continue practice under the name and style of:

Name Effective Date

M/s. A.B. Saha & Co. 17 November 2016Chartered Accountants78 Motijheel Com. AreaDhaka-1000

The other partner of the Firm: Mr. Ashit Baran Saha FCA (387).

Change of Office AddressName and New Address Effective Date

M/s. Mak & Co. 01 November 2016Chartered AccountantsBSEC Bhaban (11th Floor)102 Kazi Nazrul Islam AvenueKawran BazarDhaka-1215

Name and New Address Effective Date

M/s. Ahmed Zaker & Co. 01 November 2016Chartered AccountantsGreen City Edge, Level-1089, KakrailDhaka-1000

New Branch"M/s. Hussain Farhad & Co.," Chartered Accountants has been permitted to open a New Branch at Rangpur with Mr. Sk. Mahbubar Rahman FCA (396) as Partner and Branch-In-charge to practice as Public Accountant. Details are as follows:

Name and Address Effective Date

M/s. Hussain Farhad & Co. 17 October 2016Chartered AccountantsPlot/Dag No. 1282, Khatian # 3379Mouza-Vogi, JL # 61P.S. KotwaliDist-Rangpur

"M/s. Ahsan Zamir & Co.," Chartered Accountants has been permitted to open a New Branch at Dhaka with Mr. Pear Ali FCA (249) as Partner and Branch-In-charge to practice as Public Accountant. Details are as follows:


M/s. Ahsan Zamir & Co. 01 November 2016Chartered Accountants13A/7A, Banor Road (2nd Floor)MohammadpurDhaka-1207

15



Name Effective Date





Name Effective Date







Name Effective Date



BRAC University



Mohakhali C/A,

Dhaka-1212




Dhaka-1000


Tongi, Gazipur

Dhaka




Dhaka-1212


Sector # 3

Uttara, Dhaka-1230




42 Gulshan Avenue,

Gulshan-1

Dhaka-1212




Block # M, Banani

Dhaka-1213

Name Effective Date








Name Effective Date







Name Effective Date


Name Effective Date








Name Effective Date


Dhaka-1000







Name Effective Date







Name Effective Date




Chittagong







style of:

Name Effective Date




Dhaka-1215



Debnath FCA (1176).



Name Effective Date









style of:

Name Effective Date




Name Effective Date




Name Effective Date




Name Effective Date




Name Effective Date




Name Effective Date




Name Effective Date













16



Name Effective Date





Name Effective Date







Name Effective Date



BRAC University



Mohakhali C/A,

Dhaka-1212




Dhaka-1000


Tongi, Gazipur

Dhaka




Dhaka-1212


Sector # 3

Uttara, Dhaka-1230




42 Gulshan Avenue,

Gulshan-1

Dhaka-1212




Block # M, Banani

Dhaka-1213

Name Effective Date








Name Effective Date







Name Effective Date


Name Effective Date








Name Effective Date


Dhaka-1000







Name Effective Date







Name Effective Date




Chittagong







style of:

Name Effective Date




Dhaka-1215



Debnath FCA (1176).



Name Effective Date









style of:

Name Effective Date




Name Effective Date




Name Effective Date




Name Effective Date




Name Effective Date




Name Effective Date




Name Effective Date













17



Name Effective Date





Name Effective Date







Name Effective Date



BRAC University



Mohakhali C/A,

Dhaka-1212




Dhaka-1000


Tongi, Gazipur

Dhaka




Dhaka-1212


Sector # 3

Uttara, Dhaka-1230




42 Gulshan Avenue,

Gulshan-1

Dhaka-1212




Block # M, Banani

Dhaka-1213

Name Effective Date








Name Effective Date







Name Effective Date


Name Effective Date








Name Effective Date


Dhaka-1000







Name Effective Date







Name Effective Date




Chittagong







style of:

Name Effective Date




Dhaka-1215



Debnath FCA (1176).



Name Effective Date









style of:

Name Effective Date




Name Effective Date




Name Effective Date




Name Effective Date




Name Effective Date




Name Effective Date




Name Effective Date













18



Name Effective Date





Name Effective Date







Name Effective Date



BRAC University



Mohakhali C/A,

Dhaka-1212




Dhaka-1000


Tongi, Gazipur

Dhaka




Dhaka-1212


Sector # 3

Uttara, Dhaka-1230




42 Gulshan Avenue,

Gulshan-1

Dhaka-1212




Block # M, Banani

Dhaka-1213

Name Effective Date








Name Effective Date







Name Effective Date


Name Effective Date








Name Effective Date


Dhaka-1000







Name Effective Date







Name Effective Date




Chittagong







style of:

Name Effective Date




Dhaka-1215



Debnath FCA (1176).



Name Effective Date









style of:

Name Effective Date




Name Effective Date




Name Effective Date




Name Effective Date




Name Effective Date




Name Effective Date




Name Effective Date













19



Name Effective Date





Name Effective Date







Member AchievementAnwaruddin Chowdhury

Appointed Member of IFAC, IPSASB CAG

Mr Anwaruddin Chowdhury

FCA, Member Council and

Past President ICAB and

elected Director on the

Confederation of Asian and

Pacific Accountants (CAPA)

Board, has been appointed

as a founder Member of the

IFAC IPSASB Consultative

Advisory Group (CAG), for a three year term ending

December 2018. He was selected as Representative of

the CAPA, based on his strong public sector credentials-

through a stringent vetting process of the IFAC, IPSASB

and due approval by the "Public Interest Committee". He is

the sole Representative serving the wide constituency of

the Asia-Pacific region on IPSASB CAG, formed to ensure

due levels of oversight and transparency in the IPSASB

standard setting process.

Ajit Kumar Paul Promoted to Addl. Secretary, GoB

Ajit Kumar Paul FCA

(Enrolment No. 908) has

been promoted to the post

of Additional Secretary of

the Ministry of Industry,

GoB recently. He is also

holding the post of the

Director of National

Productivity Organisation.

Earlier, he was Joint Secretary of the same Ministry. As Sr.

Local Govt. Audit Specialist he served the Local

Governance Support Project (LGSP-II) under Local

Government Division, GoB. Mr. Paul became Chartered

Accountant in 2006 and Fellow Member of the Institute in

2011.

CIRCULAR(List of Members & Firms for 2017-2018)

ALL HONOURABLE MEMBERS OF THE INSTITUTE; This is to inform you that as per decision of the Council-ICAB in its meeting held on 25 October 2016, the List of Members will be published by inserting photograph from next year onward.

Therefore you are requested to kindly send your recent PP Size Photograph mentioning your name & membership enrollment number on opposite side of photograph or send soft copy through e-mail: [email protected] or [email protected] to ICAB IT Department by 31 March 2017.

Members who have already sent their Photograph for ID card need not send Photograph again.

AKM Rahman Ullah FCASecretary-ICAB

Name Effective Date



BRAC University



Mohakhali C/A,

Dhaka-1212




Dhaka-1000


Tongi, Gazipur

Dhaka




Dhaka-1212


Sector # 3

Uttara, Dhaka-1230




42 Gulshan Avenue,

Gulshan-1

Dhaka-1212




Block # M, Banani

Dhaka-1213

Name Effective Date








Name Effective Date







Name Effective Date


Name Effective Date








Name Effective Date


Dhaka-1000







Name Effective Date







Name Effective Date




Chittagong







style of:

Name Effective Date




Dhaka-1215



Debnath FCA (1176).



Name Effective Date









style of:

Name Effective Date




Name Effective Date




Name Effective Date




Name Effective Date




Name Effective Date




Name Effective Date




Name Effective Date













20


ICAB President Met RAJUK Chairman

An ICAB team headed by its President Kamrul Abedin FCA met RAJUK Chairman Bajlul Karim Chowdhury on 08 November 2016 at latter’s office. Other members of the ICAB team were Vice President Mahmudul Hasan Khusru FCA, Council Member Dewar Nurul Islam FCA and Additional Secretary of Ministry of Industry, GoB Ajit Kumar Paul FCA. They discussed about the land allocation for ICAB permanent academic campus. Earlier, ICAB submitted an application to RAJUK for granting allotment of a plot in Uttara or Purbachal government project.

The former CEO of collapsed firm RSM Tenon has been fined and reprimanded over its accounting, with both its former FD and auditor PwC facing complaints from the profession’s watchdog.

Andy Raynor, one of the best-known faces within the profession who served as RSM Tenon CEO during its rise and fall, has been fined £40,000, reprimanded and ordered to pay £50,000 to executive counsel costs by the Financial Reporting Council (FRC).

In a settlement with the FRC, Raynor admitted that his conduct “fell significantly short” of that expected by an ICAEW member. He failed to obtain the necessary level of assurance required in relation to the accounting treatment of bonus accruals and a lease, and sign off on the financial statements of RSM Tenon on the basis that they were in accordance with applicable accounting standards and represented a true and fair view of the state of affairs of the company – in relation to its y/e 30 June 2011 accounts.

Raynor’s £40,000 fine was reduced to £26,500 after

Accountancy Age Reports

Ex-RSM Tenon CEO Fined; ex-FD and PwC Face Complaints over its

Accounting

mitigation and a settlement discount. RSM Tenon was sold in a pre-pack administration to Baker Tilly in 2014. The former listed consolidator’s problems emerged when it had to restate its 2011 and 2012 accounts in relation to its accounting policy for referral fees, and errors in recording employee bonuses.

PwC were subsequently ditched as auditors and replaced by BDO. RSM Tenon was unable to right the ship, slipping into insolvency after failing to pay off its debts.

Baker Tilly subsequently left its own eponymously-titled accounting network to join RSM.

Ex-FD and PwC Face ComplaintsThe watchdog’s executive counsel has issued a complaint against PwC, its senior statutory auditors and RSM Tenon engagement partner Nicholas Boden, and to RSM Tenon’s former FD Russell McBurnie.

The complaint against Boden and PwC alleges that they “failed to act in accordance with the fundamental principle of professional competence and due care” in relation to the audit of the financial statements of RSM Tenon, and that their conduct “fell significantly short of the standards reasonably to be expected” of an ICAEW member or member firm.

The counsel also alleges that McBurnie “failed to act in accordance with the fundamental principles of integrity and professional competence and due care” in relation to the preparation and approval of the financial statements of RSM Tenon, and his conduct “fell significantly short of the standards reasonably to be expected” of an ICAEW member.

21


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22


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: [email protected], Website: www.icab.org.bd

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Number 325 ICAB Awards Financial Outfits for Best ... Monthly News Briefing from the Institute of Chartered Accountants of Bangladesh ICAB NEWS BULLETIN November 2016 Number 325 ISSN