Roshan Kumar & Associates (RKACA)

Chartered Accountants

/ Services / Audit & Assurance Services
Audit & Assurance

Audit & Assurance Services

Independent, rigorous audit and assurance services conducted to Nepal Standards on Auditing (NSA) and International Standards on Auditing (ISA). From statutory audit to process audits and donor assurance — every engagement led by a qualified Chartered Accountant.

At RKACA, audit is a substantive professional exercise - not an administrative signature obtained at year-end. Every engagement is planned, executed, and reviewed by qualified Chartered Accountants who understand your industry, your risk environment, and the regulatory standards that apply to your financial statements. Our audit practice is organized into five service lines: External Audit & Assurance, Internal Audit, Process & Controls Audit, Forensic & Investigation Services, and Donor & Development Sector Assurance. Together, these cover the full spectrum of assurance needs for Nepal businesses, NGOs, banks, government entities, and international organizations.

What Sets Our Audit Practice Apart:

  • Every engagement planned using risk-based methodology (not a fixed checklist)
  • All field work supervised by qualified CAs - no unsupervised junior execution
  • Industry-specific audit teams for healthcare, manufacturing, NGO/INGO, BFIs, and construction
  • Process audits (P2P, O2C, R2R, H2R, P2Pr) available for operational deep-dives
  • Forensic capability for fraud investigation and litigation support

Related Sub-Services

EXTERNAL AUDIT

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

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INTERNAL AUDIT

Independent evaluation of governance, risk management, and internal controls. From risk-based internal audit to operational, compliance, revenue, and outsourced internal audit services.

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PROCESS & CONTROLS AUDIT

Deep-dive audit of specific business cycles — Procure to Pay, Order to Cash, Record to Report, Hire to Retire, Plan to Produce, and more. Identifies control weaknesses and savings opportunities.

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FORENSIC & INVESTIGATION SERVICES

Specialist forensic accounting, fraud investigation, and dispute advisory services. For organisations responding to suspected fraud, litigation, or regulatory investigation.

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DONOR & DEVELOPMENT SECTOR ASSURANCE

Specialized assurance services for NGOs, INGOs, and development sector organizations — project audits, grant audits, donor compliance reviews, and fund utilization verification.

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Ready to Elevate Your Business?

Contact us today to learn how Audit & Assurance Services can drive your success.

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Main Office - Biratnagar

Address:Biratnagar, Nepal

Phone: +977-9860675996

Email: info@rkaca.com.np

Business Hours

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

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