Monthly News Briefing from the Institute of Chartered Accountants of Bangladesh Number 324. ICAEW delegates visit ICAB

ICAB NEWS BULLETIN Monthly News Briefing from the Institute of of Bangladesh Number 324 ICAB, ICAEW & WB Joint Efforts for Strengthening Financial Reporting Framework and Audit Practice ICAEW delegates visit ICAB ICAB, ICAEW & WB Joint... Audit Practice PPP for Improved Public...Bangladesh Country Needs Huge Number...Demand President s Communication MoU between ICAB and Bank Asia Accountancy Age Reports DRC distributes Oral Saline to flood victims ICAB President attends...wb Dinners Campus News Exam Feedback Session for Students ICPE News Permission to Start Practice Permission to train Articled Students Change of office Address CRC-ICAB organised a CPD... Pricing ACNABIN Congratulates the Successful Students ICAB President attends...ceremony ICAB delegation met Bangladesh... Governor Member Achievement Obituary ^ `k ISSN 1993-5366 01 02 03 04 07 07 07 07 08 09 10 11 11 11 11 12 12 12 12 12 14 Under the latest World Bank project Strengthening Financial Reporting Framework and Audit Practice, ICAB has signed a contract with ICAEW as consultant of ICAB for both goods and services deliverable from ICAEW. As part of that arrangement, Senior Consultants of ICAEW, Dr. David Brookfield and Stephen Lamdin, FCA and Justin West, Head of New Business Opportunities visited ICA Bangladesh from 24 to 30. The ICAEW consultants discussed and shared their views with Council Members, Representatives from 23 CA firms, Project Task Team Leader from World Bank and ICAB officials regarding the issues; initial proposals to identify priority areas for e-learning development comprising quality education to aspirant students, training for members (CPD) and a catalyst to disseminate Knowledge to a wider stakeholder, and proposed potential content for the e-learning platform. ICAB President Kamrul Abedin FCA, Vice President Mahmudul Hasan Khusru FCA, Secretary AKM Rahmat Ullah FCA, Director (Technical) Mahbub Ahmed Siddique FCA, Senior Deputy Director (PC), Md. Saiful Islam FCA, Technical Advisor Burhanuddin Ahmed FCA and the Project Coordinators were present during the meeting held on 24 and 25 at CA Bhaban. Earlier, the delegates had a meeting with the Heads of different departments of the Institute. Besides, they disseminated their views and ideas regarding e learning through a Plenary Session with wider stakeholders and consider the views and suggestions of the audience. Three separate Workshop, Training and Conference were also held during their stay in ICAB. On 26 October. In the day long workshop organized by ICAB for the examiners, assessors and question setters they described their present practice as well as the benefit of Objective test for Certification level. Another daylong workshop was held for the selected tutors of ICAB covering the area An overview of the updated ICAB syllabus, study manual, and question banks on 29 October as ICAB Council has already approved the New syllabus (based on ICAEW, 2014). Finally, the program was completed on 30 by a conference of Education and Training. The objective was to share their views and suggestions regarding e-learning and improved professional education with the members of Examination Committee, Board of Studies, Tutors, Learning and Professional Department, Technical Department, Examination Department of the Institute. You don't need religion to morals, if you can't determine right from wrong then you lack empathy and common sense not religions.- Collected

PPP for Improved Public Sector Auditing in Bangladesh In recent years, there has been growing realization of the need for collaboration between private and public sector audit profession for ensuring effective oversight over expenditure management and quality audit in the public sector. A new Audit Act on the anvil is expected to address some constraints and empower the Comptroller and Auditor General (CAG) to use the private sector audit service in fully discharging its mandated responsibilities, said a policy paper presented in the workshop on Public Private Partnership for Improved Public Sector Auditing in Bangladesh organized by The World Bank, Dhaka at its office on 19. Masud Ahmed, Comptroller and Auditor General of Bangladesh made the opening remarks in the program while ICAB President Kamrul Abedin FCA gave introductory comments. Ms. Suraiya Zannath, Lead Financial Management Specialist, the World Bank presented the key note paper. Masud Ahmed said audit sector of the country could be improved through proper utilization of Public Private Partnership initiative. Bangladesh now attained the Middle Income country status and is progressing in many ways. However, there are many challenges still hovering. To overcome these challenges, ICAB and CAG could work together through organizing mutual knowledge sharing sessions particularly in the area of Improved Public Sector Auditing in Bangladesh. He urged the CAs and the officials of OCAG to find out the way forwards so that both the organizations could work effectively. Working together with OCAG is vital for us with a view to achieve that goal to contribute more and more our national development, Mr. Abedin said. In Bangladesh the Supreme Audit Institution the OCAG is doing the job with many impediments both internally and externally with limited capacity and resources. On the other hand the ICAB professionals are perceived to have their limited exposure to public financial management. Mutual cooperation between public and private sector is imperative to overcome those limitations and challenges, he opined. Also, the Public Private Partnership can be the way forward. ICAB and OCAG should work together to ensure ethical and technical standards towards building partnership. ICAB and OCAG agreed to work together for promoting and improving the public sector auditing in Bangladesh. ICAB Council Members and Senior Officials of Office of the Comptroller and Auditor General (OCAG) participated in an open discussion. 2

xplaining the demand of Chartered Accountants in Bangladesh, Kamrul Abedin FCA, President-ICAB said the country needs a huge number of CAs to meet the growing demand. He referred that in UK, majority of CEOs in listed companies are Chartered Accountants. Chartered Accountancy degree would give an easier opportunity to reach the top position of organizations, he stated. Country Needs Huge Number of CAs to Meet Growing Demand E Mr. Abedin was delivering the speech as the guest of honour at a seminar on Chartered Accountancy: Career Excellence organised jointly by the Institute of of Bangladesh (ICAB) and the Department of Accounting & Information System(AIS), Jagannath University at its Central Auditorium on 29. Vice Chancellor, Jagannath University Professor Dr. Mijanur Rahman, was the Chief Guest while Treasurer Professor Dr. Md Salim Bhuiyan and Dean, Faculty of Business studies Professor Dr. Moniruzzaman were present as Special Guests. Professor Dr. Ali Noor, Chairman, Department of AIS, Jagannath University gave the inaugural speech. We are on the process of developing more MoU/MRA with the international and national Professional Bodies and renowned educational Institutions like ACCA, CIMA & Dhaka University. The passing rate of ICAB students are increasing significantly and the ICAB - are competent to act on global platform, Mr. Abedin said. Our training wing, the ICPE, is working with a vision to ensure that members of ICAB do not associate themselves solely with the word Accountant. ICPE wishing them but rather reach the ultimate goal of being the CEO of enterprises, he added. ICAB is eagerly waiting for you all, he echoed to the audience students. Apart from twining MoU with ICAEW, ICAB is exploring all possibilities with regard to paper examinations and financial support for students of public universities, he stated. Professor Dr. Mijanur Rahman said graduates in general education are not able to reach the top position of the organization. If you want to reach there, you need a professional degree like Chartered Accountancy. Chartered Accountants are well informed smart professionals. They are catalyst in solving problems. That is why, highly graded companies/ multinational companies recruit them, he said. Professor Dr. Md Salim Bhuiyan said, ICAB and Jagannath University need to sit together to explore more avenues to work on so that students would avail more benefits. Professor Dr. Ali Noor demanded subjects waiver in studying Chartered Accountancy for the students of Department of AIS. ICAB Vice President Mahmudul Hasan Khusru FCA gave a motivational speech. A documentary on ICAB was also presented in the seminar. 3

President s Communication Dear Fellow Members, Assalamu Alaikum and greetings to all of you. As I pass the last quarter of the year as President of ICAB, I am trying to accomplish our unfinished tasks. These are busy times as many of the events quite naturally fall into the last part of the year. For the same reason, the month of October saw a number of trainings, seminars, workshops. The ICAEW team was in Dhaka for a number of days to interact with our Council, Management Officials, Students, Firms, etc. I thank everyone associated for facilitating the visit of the team. Having said so, I would like to draw your attention to some of the prominent activities of the month. Strengthening Financial Reporting Framework and Audit Practice: I express my great satisfaction for the World Bank project titled Strengthening Financial Reporting Framework and Audit Practice, signed through a contract with ICAEW where ICAB would be consultant for both goods and services deliverable by ICAEW. The ICAEW team consisting Senior Consultants of ICAEW, Dr. David Brookfield and Mr. Stephen Lamdin, FCA and Mr. Justin West, Head of New Business Opportunities interacted and exchanged view with Council, Students, Firms between 24-30 October. The visit was culminated to a conference related to education and training with the members of Examination Committee, Board of Studies, Tutors and concerned department of ICAB. Public Private Partnership for Improved Public Sector Auditing in Bangladesh: A team of ICAB led by me participated in a policy paper dissemination workshop on Public Private Partnership for Improved Public Sector Auditing in Bangladesh organized by The World Bank, Dhaka Office on 19. Mr. Masud Ahmed, Comptroller and Auditor General of Bangladesh made the opening remarks in the program while I gave introductory comments. Ms. Suraiya Zannath, Lead Financial Management Specialist, the World Bank presented the key note paper. Mr. Masud Ahmed observed that audit sector of the country could be improved through proper utilization of Public Private Partnership initiative. He emphasized on joint collaboration between ICAB and CAG through mutual knowledge sharing to promote transparency and accountability in public sector financial management which was appreciated by all of us. In my speech, I echoed the same and in response I suggested to formulate a long term 4

strategic Public Private Partnership between us. Promoting Chartered Accountancy: I appreciate the effort, an initiative of DRC and others to spread the career prospect of Chartered Accountancy profession to the doorstep of potential students, teachers. In the series of such events this time it was the Department of Accounting & Information Systems (AIS), Jagannath University where we organized seminar on Chartered Accountancy: Career Excellence on 29. Vice Chancellor, Jagannath University Professor Dr. Mijanur Rahman was the Chief Guest along with Professor Dr. Md Salim Bhuiyan, Treasurer and Professor Dr. Moniruzzaman, Dean of Faculty of Business Studies, Professor Dr. Ali Noor, Chairman, Department of Accounting and Information System, Jagannath University. The programme went well and was able to generate expected enthusiasm and eagerness among the students. Arrangement for Online Banking Payment: We successfully signed MoU to make arrangement for the online payment with Bank Asia. This online payment will facilitate the payment of students, members to pay their fees and bills saving their time and energy. ICAB and Bank Asia Limited signed a Memorandum of Understating (MoU) at a formal ceremony at CA Bhaban on 24. Managing Director, Bank Asia Mr. Md. Arfan Ali signed MoU on behalf of Bank Asia WB Dinner: I attended a dinner at Radisson Hotel on 18 hosted by World Bank (WB) in honour of Jim Yong Kim, President, World Bank Group, who visited Bangladesh recently Finance Minister, representative of different stake holders also attended the dinner. ICAB delegation met Bangladesh Bank Deputy Governor: An ICAB delegation led by me paid a courtesy call on Bangladesh Bank Deputy Governor Mr. Shitangshu Kumar Sur Chowdhury at BB office on 17 October 2016. We discussed about different professional issues particularly matters relating to Draft Guidelines on External Audit of Banks and the check list. The draft guidelines and the check list have been prepared by the Ministry of Finance and the Bangladesh Bank. We proposed extension of time schedule of submission of ICAB s opinions regarding the draft. The Bangladesh Bank authority agreed on ICAB s proposal. Training on IFRS & BAS: We organized a Training on "Bangladesh Financial Reporting Standards (BFRS) & Bangladesh Accounting Standards (BAS) at CA Bhaban which continued from 13 August 2016 till 01 October 2016. A total 48 Faculty Members of different Universities participated in the Training Programme. The resource person of the programme was Fellow member Mr. Snehasish Barua FCA. Vice President (T&R) Mr. Adeeb Hossain Khan FCA, Vice President (E&T) Mr. Mahmudul Hasan Khusru FCA, Council Member Mostofa Kamal FCA were present while Mr. Syed Mahbubur Rahman, Managing Director & CEO, Dhaka Bank Limited attended the closing ceremony as Chief Guest on 1. Training and Workshops: ICAB held a series of training and workshops in the month of October among them "Examination Techniques for the Students of Professional Stage - Knowledge Level" was held on 18 at ICAB Academic Campus. A total number of 45 students took part in the workshop. Council Members Mr. Muhammed Farhad Hussain FCA and Mr. Dewan Nurul Islam FCA and Members Mr. Snehasish Barua FCA, Mr. Abdullah-Al Mamun FCA were the Facilitators in the workshop. I believe that the workshop has been beneficial for the students. A training programme on "Bangladesh Financial Reporting Standards (BFRS) & Bangladesh Accounting Standard (BAS)" for 2 nd Batch was held at CA Bhaban on 8 and to be continued on 12 November 2016. The total number of participants was 40 and I believe this time also the training programme on BFRS and BAS was worthwhile for the participants. A workshop on "Effective Presentation through Power Point" from 01 to 08 October 2016 was held at ICPE training room. A total number of 24 participants participated in the Workshop. A Training Programme on Competitive Business Strategy & Innovation was held at CA Bhaban from 11 August to 06. The number of the participants was 26. The concluding session of training was held on 06. Mr K. A. M. Majedur Rahman, Managing Director, Dhaka Stock Exchange was present as Chief Guest and gave away the Certificate to the trainees. Mr Mohammed Saif Noman Khan, Professor, IBA, Dhaka University was the Resource Person. The Examination on Accounting (Knowledge Level) Feedback Session was held on 28 at ICAB Academic Campus. The Mock Exam on Accounting for the students was held on 14 at the same venue under the guidance of Dhaka Regional Committee (DRC)-ICAB. From this session, I believe, students would be benefited. 5

CPD Seminar conducted by CRC on Transfer Pricing: I express my gratitude to Chittagong Regional Committee (CRC) of ICAB for arranging CPD Seminar on Finance Act 2016-Major Changes to Income Tax & VAT on 15 at Crystal Ball Room, Hotel Agrabad Limited, Chittagong where Mr. Shekhar Ranjan Kar FCA, Group CFO & Company Secretary, BSRM Group, Chittagong presented the keynote paper and Panel discussants of the Seminar were: Mohammad Solaiman FCA, Sampad Kumar Basak FCA, Sidhartha Barua FCA, Sarwar Uddin FCA and Md. Johirul Islam FCA. To close my communication, lastly I would like to focus on some of other activities that I carried out; among them is my attendance to the Best Corporate Award Ceremony of the Institute of Chartered Management Accountants of Bangladesh (ICMAB) at Pan Pacific Sonargaon on 26 where among Heads of different corporate bodies/entities, Mr Abul Maal A Muhith, Hon ble Minister, Ministry of Finance, GoB, graced the occasion as the Chief Guest. As Chief Guest I also attended a Bi-annual Review & Felicitation Programme to the ACNABIN students qualified in C.A. Examination: May-June 2016 session on 26 at their premises. In the program I handed over the crests to the successful qualified chartered accountants of ACNABIN. 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 October- 2016: Standing Committees: - 4 th Meeting of the Technical Research Committee (TRC) was held on 04 at 4:30 p.m. - 7 th Meeting of the Investigation & Disciplinary Committee (IDC) was held on 08 at 11:00 a.m. - 4 th Meeting of the Articled Students Committee (ASC) was held on 16 at 6:30 p.m. - 5 th Meeting of the Quality Assurance Board (QAB) was held on 20 at 5:30 p.m. - 5 th Meeting of the Examination Committee was held on 24 October 2016 at 5:00 p.m. - 8 th Meeting of the Investigation & Disciplinary Committee (IDC) was held on 24 at 6:30 p.m. - 14 th Council Meeting was held on 25 at 5:00 p.m. - 9 th Meeting of the Investigation & Disciplinary Committee (IDC) was held on 29 at 6:30 p.m. - 15 th Council Meeting was held on 31 at 5:00 p.m. Non-standing Committees: - 3 rd Meeting of the Professional Development Committee (PDC) was held on 06 at 5:30 p.m. - 9th Meeting of the Information & Communication Technology Committee (ICTC) was held on 15 at 5:00 p.m. - 7 th Meeting of the Review Committee for Published Accounts & Reports (RCPAR) was held on 19 at 6:00 p.m. - 4 th Meeting of the Real Estate Committee (REC) was held on 22 at 5:30 p.m. - 5 th Meeting of the CA Order & Bye-Laws was held on 26 October 2016 at 6:00 p.m. Standing and Non-standing Sub-committees: - 1 st Meeting of the Working on Professional issues related to Microfinance Institutions of Professional Development Committee (PDC) was held on 03 at 6:15 p.m. - 2nd Meeting of the Sub-Committee of Investigation & Disciplinary Committee (IDC) was held on 04 at 6:30 p.m. - Real Estate Committee (REC) Sub-Committee regarding to renovation works of 2nd & 6th floor of CA Bhaban was held on 08 at 3:00 p.m. - 1 st Meeting of the Quality Assurance Board (QAB) Sub-Committee was held on 18 at 6:30 p.m. - 19th Meeting of the ERP Project Steering Committee of Information & Communication Technology Committee (ICTC) was held on 20 at 6:30 p.m. No more today. My best wishes to all members and others reading my communication. With Gratitude & best regards! Kamrul Abedin FCA President 6

ICAB has taken initiatives to bring automation in office operational system especially in payment of fees and bills. From now on the Institute would gradually elevate to online system through which all kinds of payments would be made. Bank Asia Limited will provide the banking and technical support to ICAB. On 24 ICAB and Bank Asia Limited signed a Memorandum of Understating (MoU) at a formal ceremony at CA Bhaban. ICAB President Kamrul Abedin FCA and President & Managing Director of the Bank Asia Md. Arfan Ali signed the Memorandum of Understanding (MoU) from their respective sides. ICAB Vice President Mahmudul Hasan Khusru FCA, Past President and Council MoU between ICAB and Bank Asia Members Anwaruddin Chowdhury FCA, Muhammed Farhad Hussain FCA, Md. Humayum Kabir FCA, Council Member AF Nesaruddin FCA, Secretary AKM Rahmat Ullah FCA and Bank Asia high officials were present in the occasion. Mr. Arfan said Bank Asia is working to provide financial inclusion and digital financial services with a view to reach the banking facilities to the door steps of all customers. ICAB President said that members and the students of the Institute can pay any fees and bills to Institute using this online banking system. Accountancy Age Reports Record fine for Deloitte and audit partner over Aero misconduct Deloitte has been fined a record 4m and its partner John Clennett has been fined 150,000 for misconduct regarding Aero Inventory. The Financial Reporting Council (FRC) has meted out severe reprimands to both parties, and ordered Deloitte to pay a further 2.275m for costs of proceedings. Gareth Rees QC, executive counsel to the FRC, said: This fine of 4m is the highest recorded by the FRC for misconduct on a firm and was imposed on Deloitte by the tribunal following a five week hearing. Last year Deloitte was slapped with a 14m fine for its role in MG Rover which was then cut to 3m. Deloitte was the auditor for Aero and Clennett was the audit engagement partner. The three allegations brought by the executive counsel to the FRC concerned the appropriateness of the accounting and disclosure in Aero s 2006 financial statements. It included the cost of sales and stock valuations in the financial years ended 2006, 2007 and 2008, as well as the stock existence in the 2007 and 2008 audits. All three allegations were proved and that the conduct of Deloitte and Clennett were DRC distributes Oral Saline to flood victims ICAB-Dhaka Regional Committee (DRC) distributed Oral Saline packets to the flood affected people at Borodhul Union, Belkuchi thana under Sirajganj. In association of DRC-ICAB, Muktibahi Somoj Kallayn Songstha, organized the programme recently. DRC Member Md. Salim Reza among others was present. well below the standards expected of them, as a member firm and ICAEW member respectively. Source: Accountancy Age, 11 Nov 2016 ICAB President attends SCB and WB Dinners ICAB President Kamrul Abedin attended a dinner at Radisson Hotel on 18 and a dinner at Hotel Westin, Dhaka on 5 hosted by World Bank (WB) in honour of Jim Yong Kim, President, World Bank Group, who visited Bangladesh recently. The Dinner at Hotel Westin hosted by Standard Chartered Bank (SCB) was arranged in honour of Andy Halford, Group Chief Financial Officer of the bank who visited Bangladesh on 5-6. 7

ICAB Academic Campus News The 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 started from last 06 September 2016 at ICAB Academic Campus for Examination Session: November- December 2016, will be concluded on 29 November 2016. There are 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 October 27, 2016. Furthermore, a new session for the students who have not yet been attained the existing schedule of Professional Stage-Knowledge Level, has commenced from Tuesday, 06 September 2016 at Campus. The classes of this batch to be ended by 27 November 2016. Meanwhile, the Mock Exam on "Accounting" for Professional Stage-Knowledge Level students was held on Friday, 14 at 3:00pm to 5:00pm at ICAB Academic Campus, under the guidance of Dhaka Regional Committee (DRC)-ICAB. Actually, the omissions and errors found in answers script would show the means and ways for doing well in the final exams. The matters and techniques were also discussed by the resource persons. On the other hand, the regular classes for the students of Professional Stage-Knowledge Level (15th Batch) would start from Thursday, 01 December 2016 at ICAB Academic Campus. A Notice has already been issued in this regard, and all concerned students are advised to enroll for the classes by 22 November 2016 at ICAB Academic Campus, and join the session accordingly. Within the month of, the Vice President (E&T)-ICAB, Mahmudul Hasan Khusru FCA visited the ICAB Academic Campus on 07, 14, 23, 21 & 28, 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 November 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 FCA Mr Md Al- Amin Siddiki FCA Mr G S Ashiqur Rahman Bhuyian FCA Mr Md Mustaq Ahmed ACA Mr Abdul Hamid FCA Mr Md Fuad Hasan ACA Mr Mohammad Shafikul Islam ACA Mr Uttam Kumar Saha ACA Mr Abu Hena Mustafa Kamal ACA Mr Nirmal Chandra Biswas ACA Mr Tariquzzaman Khan FCA Ms Sharmina Tasneem ACA Mr Abdulla Al Mahmud FCA Mr AHM Ariful Islam ACA Mr Md Faruk Hossain ACA Ms Tasnima Nur ACA Mr Muhammed Moshiur Rahman FCA Ms Sheuly Akter ACA Mr Anup Kumar Mukherjee FCA Mr Md Rejaul Karim ACA Mr Mohammad Imtiaz Khan FCA Mr Mohammad Showket Akber FCA Mr Md Jashim Uddin Ahmed Mr Zafar Ullah Khan FCA Mr G M Latiful Quader FCA Mr Muhammed Asaduzzaman Nur Mr Tarek Rashid ACA Mr 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 Masud Khan FCA-India 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 8

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 Gopal Chandra Ghosh FCA Mr Mohammad Mehedi Hasan FCA Mr Mohammed Forkan Uddin FCA Mr Md Mahamud Hosain FCA Mr Imran Ahmed FCA Mr Sabbir Ahmed FCA Mr Snehasish Barua FCA Mr Abdullah Al Mamun FCA Mr Shahriar Istiaq Halim FCA Mr Sk. Md Tarikul Islam FCA Mr Masud Khan FCA-India Mr Sayeed Ahmed FCA Mr Snehasish Barua FCA Ms Parul Das FCA Mr Sujan Kumar Saha ACA 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 Abdullah Al Yousuf Mr Mohammad Zakir Hossain Mr. Md Jehad Uddin Mr Md Jashim Uddin Ahmed Mr. A H Mostafa Kamal Khan 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 Thursday, 01 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 enroll the classes by 22 November 2016, and join the session accordingly. Source: ICAB Campus Exam Feedback Session for Students The Examination on Accounting (Knowledge Level) Feedback Session was held on 28 at ICAB Academic Campus following the Mock Exam on Accounting for the students was held on 14 at the same venue under the guidance of Dhaka Regional Committee (DRC)-ICAB. ICAB Vice President Mahmudul Hasan Khusru FCA, Council Member Mostafa Kamal FCA and DRC Chairman Al Amin Siddiki FCA were present and spoke in the session. The omissions and errors found in answers script would show the means and ways for doing well in the final exams. The matters and techniques were also discussed by the resource persons. 9

ICPE News Training on IFRS & BAS ICAB Centre for Professional Excellence (ICPE) organized a Training Programme on "International Financial Reporting Standards (IFRS) & Bangladesh Accounting Standards (BAS) which started on 13 August 2016 and ended on 01 at ICPE training room. A total number of 48 participants took part in the Training Programme. The concluding Session on 01 October 2016 was attended by Vice Presidents, Mahmudul Hasan Khusru FCA, Adeeb Hossain Khan FCA and Council Member Mostofa Kamal FCA. Fellow member Snehasish Barua FCA conducted the session as resource person. Syed Mahbubur Rahman, Managing Director & CEO, Dhaka Bank Limited was present as Chief Guest while AKM Rahmat Ullah FCA Secretary-ICAB accompanied him during the ceremony. Workshop on Examination Techniques for the Students of PS - KL ICPE has organized a workshop on Examination Techniques for the Students of Professional Stage - Knowledge Level on 18 at ICAB Academic Campus. A total of 45 students took part in the workshop. Muhammed Farhad Hussain FCA, Dewan Nurul Islam FCA, Snehasish Barua FCA, Abdullah-Al Mamun FCA were the Facilitators in the workshop. Training on IFRS & BAS for 2nd batch started ICAB Centre for Professional Excellence (ICPE) has organized a training programme on "International Financial Reporting Standards (IFRS) & Bangladesh Accounting Standard (BAS) for 2nd Batch of the Members of the Institute on 8 at ICAB training room. A total number of 40 participants participated in the Training Programme. The training programme will continue till 12 November 2016. Fellow Members Snehasish Barua FCA, Wasequl Huq Reagan ACA, Ashraf-Uz-Zaman Ali FCA, Mohammad Salahuddin Chowdhury FCA, Muhammad Aminul Hoque FCA, Sk. Md. Tarikul Islam FCA, Sabbir Ahmed FCA and Associate Professor, Dhaka University, Muhammad Mehedi Hasan FCA were the resource persons. Workshop on Effective Presentation through Power Point ICAB Centre for Professional Excellence (ICPE) has organized a workshop on "Effective Presentation through Power Point" from 01 to 08 October 2016 at ICPE training room. A total of 24 participants participated in the Workshop. As resource persons Md. Anower Hossain Fakir. M.Sc. (Physic), MBA and A.Z.M. Akhlaqur Rahman, B.Sc. Engineer (BUET), MBA, (IBA) from the Robi Axiata Limited, Telecommunication company conducted the classes. Training Programme on Competitive Business Strategy & Innovation Training Programme on Competitive Business Strategy & Innovation organized by ICPE, which started on 11 August and was ended on 06 October 2016 at ICPE training room. A total of 26 members participated in the programme. The concluding session of training was held on 06. K. A. M. Majedur Rahman, Managing Director, Dhaka Stock Exchange was present as Chief Guest in the ceremony. ICAB President Kamrul Abedin FCA and Council Member Gopal Chandra Ghosh FCA accompaned him in the programme. Mohammed Saif Noman Khan, Professor, IBA, Dhaka University was the Resource Person. 10

Permission to Start Practice The following member has been permitted to Start Practice as Public Accountants with effect from the date mentioned against his name: Name Effective Date Mr. Dipak Ranjan Dutta FCA (415) 05 September 2016 Partner Das Chowdhury Dutta & Co. Well Tower (1st Floor), Flat # A/1, 12/A Purana Paltan Line, Dhaka-1000 (N.B.: The wrong spelling Dipak Ranjan Datta FCA, Partner of M/s. Das Chowdhury Dutta & Co.,, was published in the September 2016 issue of the Bulletin. The correct name spelling would be Dipak Ranjan Dutta FCA ). Permission to train Articled Students The following members have been granted permission to train Articled Students with effect from the dates mentioned against their names: Name Effective Date Mr. Suranjit Dhar FCA 13 January 2016 Partner SHAHA & CO. Metro Plaza (1st Floor), Suit # 204, 79/A Sadarghat, Chittagong Mr. Syed Mustaque Ahmed FCA 23 February 2016 Partner Mumlook Mustaque & Co. MR Centre, Building # 49, Road # 17 Block-E, Banani, Dhaka Mr. Faruk Ahmed FCA 14 July 2016 Partner Khan Wahab Shafique Rahman & Co. Rupali Bima Bhaban (5th Floor) 7, Rajuk Avenue, Motijheel Dhaka-1000 Mr. Md. Sayeedur Rahman FCA 26 July 2016 Partner Hussain Farhad & Co. House # 15, Road -12 Block-F, Niketon Gulshan-1 Dhaka-1212 Mr. Md. Rafiqul Islam FCA 08 August 2016 Partner Syful Shamsul Alam & Co. Paramount Heights (Level-6) 65/2/1, Purana Paltan Dhaka-1000 Mr. Md. Nasir Uddin ACA 11 November 2016 Partner N U Ahmed & Co. Flat # 02, House # 25 Road # 04, Sector # 03 Uttara, Dhaka-1230 Change of office Address Name and New Address Effective Date M/S. G. Nabi & Co. 05 Ellal Chamber (8th Floor) 11 Motijheel Com. Area Dhaka-1000 CRC-ICAB organised a CPD Seminar on Transfer Pricing Chittagong Regional Committee (CRC) of ICAB organised a CPD Seminar on Finance Act 2016-Major Changes to Income Tax & VAT on 15 at Crystal Ball Room, Hotel Agrabad Limited, Chittagong. Shekhar Ranjan Kar FCA, Group CFO & Company Secretary, BSRM Group, Chittagong presented the keynote paper in the programme. Panel discussants of the Seminar were: Mohammad Solaiman FCA, Sampad Kumar Basak FCA, Sidhartha Barua FCA, Sarwar Uddin FCA and Md. Johirul Islam FCA. 11

ACNABIN Congratulates the Successful Students ACNABIN, Chartered Accountants organized a bi-annual review on performance of ACNABIN students in C.A. Examination: May-June 2016 session on 26 at their Training/Assembly Hall. The program congratulated the newly qualified chartered accountants. The President of ICAB Kamrul Abedin, FCA graced the occasion as the Chief Guest and handed over crests to the qualified chartered accountants and delivered an inspiring speech. The partners of ACNABIN were present in the program and spoke out words of encouragement for all the students of the Firm. ICAB President attends ICMAB Best Corporate Award Ceremony ICAB President Kamrul Abedin attended the Best Corporate Award Ceremony of the Institute of Chartered Management Accountants of Bangladesh (ICMAB) at Pan Pacific Sonargaon Hotel on 26. Abul Maal Abdul Muhith, MP, Hon ble Minister, Ministry of Finance, GoB, graced the occasion as the Chief Guest. ICAB delegation met Bangladesh Bank Deputy Governor An ICAB delegation led by President Kamrul Abedin FCA paid a courtesy on Bangladesh Bank Deputy Governor Shitangshu Kumar Sur Chowdhury at BB office on 17. They discussed about different professional matters relating to Draft Guidelines on External Audit of Banks and the check list. The draft guidelines and the check list have been prepared by the Ministry of Finance and the Bangladesh Bank. Other members of the delegation were ICAB Council Member and Past Presidents Akhtar Sohel Kasem FCA, Secretary AKM Rahmat Ullah FCA, Fellow Members Sabbir Ahmed FCA, Snehasish Barua FCA, Ashraf-Uz-Zaman Ali ACA. ICAB proposed to extend the time schedule of submission of its opinion regarding draft guidelines, which was agreed by Bangladesh Bank. Member Achievement Abdul Haque New CEO of Northern General Insurance Abdul Haque FCA (Enrolment No. 630), has recently joined as Chief Executive Officer (CEO) of Northern General Insurance Co. Ltd. Mr. Haque also served as CEO of Mercantile Insurance for 4 years. He also served at Federal Insurance as DMD & held various responsible positions for over 17 years. He is a part time lecturer of Bangladesh Insurance Academy & Bangladesh Insurance Association and also a member of Bangladesh Insurance Forum. Md. Hafizur Rahman FCA (Enrl. No. 1289), Owner of Hafiz & Company, died on 06 due to cardiac failure (Innah Lillahe Wa Inna Lillaihe Rajeun). He was 50. Md. Hafizur Rahman was qualified as Chartered Accountant and then admitted as Associate Member of ICAB in 2011. Obituary 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. Hafizur Rahman and prayed for the salvation of his departed soul and for the bereaved family to bear the shock and irreparable loss. 12

gynviig I Avïivi dwrjz Aviex eq ii cö_g gvm gynviig Aviex eviwu gv mi g a h PviwU gvm K nvivg ev m vwbz e j KziAvb kwid I nvw`m kwid-g NvlYv Kiv n q Q, gynviig gvm Zvi g a Ab Zg c w_ex m wókvj n ZB G gvm Amxg iæz enb K i Avm Q G gv mib `k ZvwiL A_ vr 10B gynviig Avïiv w`bwu wek e vcx GKwU Av jvwpz w`b m wói m~pbv nq GB w` b Ges m wói mgvwßi NU e G w` bb mvnvwe Avey evkivn (iv:) _ K ewy Z, ivmyjyjøvn mvjøvjøvû AvjvBwn Iqvmvjøvg e jb ÒeQi n jv ev ivwu gv mi mgwó Zvi g a PviwU AwZ m vwbz wzbwu cici wrjk`, wrjnr I gynviig Avi PZz_ wu n jv Rygv`vm mvwb I kvev bi ga ezx ire Ó (eylvix: 2958) Avkû i ûiæg Z_v nvivgk Z ev m vwbz gvm m ú K Avjøvn ZvAvjv e ib, wbðq gvmmg~ ni MYbv Avjøvni Kv Q evi gvm Avjøvni wkzv e, ( mw`b _ K) hw`b wzwb Avmgvb I Rwgb m wó K i Q Giga _ K PviwU m vwbz, GUvB cöwzwôz `xb myzivs- GB m vwbz gvm mg~ n Zvgiv Kv bv Ab vq K ivbv Kvib G mg q msnwuz Ab vq I Aciv ai cvc Ab vb mg qi P q ewk gvivz K Avãyjøvn web AveŸvm (iv:) n Z ewb Z, wzwb e jb bwe Kwig mvjøvjøvû AvjvBwn Iqvmvjøvg gw`bvq AvMgb K i `L Z c jb Bûw`iv Avïivi w`b ivrv cvjb Ki Q Gw` b Avjøvn Zvqvjv ewb BmivBj K divd bi Kej _ K euvwp q Qb ZvB gymv (Av:) ivrv cvjb K i Qb ivmyjyjøvn ej jb- Ògymv (Av:) K Abymi bi e vcv i Avwg AwaK nk`vió AZci wzwb ivrv i L Qb Ges ivrv ivlvi wb ` k w` q Qb Avãyjøvn web AveŸvm (iv:) n Z Av iv ewy Z- ÒAvwg bwe Kwig mvjøvjøvû AvjvBwn Iqvmvjøvg K ivrv ivlvi Rb GZ AwaK kvi`xq `ym v c~rv `ym v c~rv ev `y M vrme n jv wn `y `ex `ym vi c~rv K K `ª K i cöpwjz GKwU Drme `ym v c~rv mgmö wn `y mgv RB cöpwjz Z e evovwj wn `y mgv R GwU Ab Zg we kl ag xq I mvgvwrk Drme mvaviyz Avwk b gv mi ïk c ÿi lô _ K `kg w`b ch ší ^ `k AvMÖnx n Z `wlwb hz ` LwQ GB Avïivi w`b Ó ( evlvix: 1867) Avey ûivqev (iv:) _ K ewb Z ivmyjyjøvn mvjøvjøvû AvjvBwn Iqvmvjøvg Bikv` K ib- ÒigRv bi ci m eÿ vëg ivrv n Q gynviig gv mi ivrv Ó nvw` m Av iv Av Q- ÒAvïivi w` bi ivrvi e vcv i Avwg Avjøvni Kv Q Avkv Kwi, wzwb c~e ezx GK eq ii cvc ÿgv K i ` eb Ó (mwnn gymwjg: 1976) Avïivi ivrv GK eq ii bv ni Kvd&dviv GgbwK G gvm K AZxe iæz c~b I Zvrch c~b we epbv K i Ab vq, AwePvi, Ryjyg, AZ vpvi, SMov-weev`, `v½v-nv½vgv, ivnvrvwb I hy wemön Gwo q Pj Zv nhiz gynv ` (mv:) Avi Avg j Avïiv ïay D Z gynv `xi Rb B bq eis c~e ezx D Zi Kv QI GKwU dwrjzc~b w`b wn m e we ewpz n Zv RbwcÖq avibvq Avïiv g~jz GKwU kvkven w`b Kbbv Gw`b gynv ` (mv:) Gi `ŠwnÎ ûmvbb Be b Avjx (iv:) wbg gfv e knx` n qwq jb w`bwu wqj 10B A ±vei 680 wlªóvã, 10B gynviig 61 wnrwi, BqvwR `i wekvj evwnbxi nv Z ûmvbb (iv:) I Zvi mg_ Kiv cvwb eâbvi wkkvi nb I Kvievjvi cöv½ b Bgvg ûmvbb (iv:) Gi cwiev ii 19Rb m`m mn 72Rb Avbmvix wbg gfv e mvnv`vz eib K ib GQvovI c w_ex ïiæ _ KB gv n gynviig Gi `kg w`b AwZ c~b gq I Zvrch c~b Ges G gvmwu AZ ší m vwbz I gh v`vc~b wn m e we ewpz Avw`Kvj _ K hy M hy M Avïiv Z_v 10B gynviig w`e m A bk HwZnvwmK NUbv msnwuz n q Q ` óvší ^iæc - - Avjøvn& iveÿyj Avjvwgb hw`b AvKvk, evzvm, cvnvo-ce Z, b`x-bvjv, RvbœvZ- Rvnvbœvg, jvd n gvndzr I hvezxq m w Rx ei AvZ v m wó K ib, m w`bwu wqj 10B gynviig Z_v Avïiv - nhiz Av`g (Av:) Gi m wói w`emwu wqj 10B gynviig kvi`xq `ym v c~rv AbywôZ nq GB cuvpw`b h_vµ g `ym v lôx, gnvmßgx, gnvógx, gnvbegx I werqv `kgx bv g cwiwpz `ym v c~rv evsjv `k, fviz I bcvjmn fvizxq Dcgnv ` k I we k i A bk iv óª cvwjz n q _v K GeQi evsjv ` ki XvKv, PÆMÖvg, Lyjbv, wm ju, ivrkvnx, iscyi, e ov Ges Ab vb RjvqI e vck - nhiz Av`g (Av:) K Gw` bb e nk Z vb `qv nq Ges ciezx Z GB w` bb c w_ex Z cvwv q Avjøvn Zuv K Zuvi cöwzwbwa g bvbxz K i Qb - nhiz b~n (Av:) Gi mgqkv j GBw` b gnvcøveb nq Ges b~n (Av:) Gi wkkwz wek Í 80Rb mnpi wb q Ryw` ce Z w i n qwqj ZvB wzwb Avjøvn&i ïkwiqv Av`vqv _ ivrv i LwQ jb - nriz Beªvnxg (Av:) Rb bb GB w` b Ges GBw` b wzwb bgiƒ `i `qv AwMœ KzÛjxi nvz _ K iÿv cvb - GBw` b divdb I Zvi `jej K bxj b `i cvwb Z Wywe q g i nriz gymv (Av:) K iÿv K ib - nhiz BDmyd (Av:) Kzc _ K D vi nb GBw` b - nhiz BDbym (Av:) gv Qi cu _ K gyw³ cvb - nhiz AvBq~e (Av:) ivm gyw³ cvb GBw` b - nhiz Cmv (Av:) GBw` b Rb bb Ges ciezx Z Zv K mkix i DaŸ vkv k DwV q bqv nq - ïay ZvB bq GBw`b A_ vr 10B gynii gb wkqvgz msnwuz n e e j nvw` m ewy Z n q Q AmsL HwZnvwmK NUbv msewjz GB w`bwu mig cvjb, Avjøvni wrwki I fvj Kv Ri ga w` q cvjb Kiv DËg e Z: h Av`k K mgybœz ivlvi Rb Bgvg ûmvbb (iv:) GKw`b Kvievjvi cövší i kwn` n qwq jb, Ab v qi weiæ iæ L `uvwo qwq jb - mb Av`k K Avgv `i AvuK o ai Z n e GB HwZnvwmK w` b Bmjvwg g~j eva K RvMÖZ Kivi kc_ MÖnb Ki Z n e Avjøvn ZvAvjv Avïivmn hvezxq K g Avgv `i K ivmyjyjøvni Av` k i c~b AbyeZ bi ZIwdK `vb Kiæb -Avwgb Av qvrb Ges Drmvn I DÏxcbvi ga w` q GB Drme cvjb Kiv nq Ges mikvixfv e GK w` bi Ges wn `y `i Rb wzbw` bi QzwU NvlYv Kiv nq me Í ii gvby li G Drm e ^ZtùzZ AskMÖnY evsjv `k K GKwU Amv úª`vwqk `k wn m e Zz j a i, hlv b mkj a g i gvbyl Zv `i ^- ^ ag ^vaxbfv e D`hvcb K i 13

Pxbv cöwm W U wk wrbwcs evsjv ` k `yb w` bi GK HwZnvwmK md i Av mb 12 A ±vei MZ wzb `k K GUvB cö_g Kvb Pxbv cöwm W Ui evsjv `k ågb, hvi gva g evsjv `k-pxb m ú K i GKwU bzzb Aa v qi m~pbv nj `yõ ` ki m úk wb q h ikg D Qvm `Lv M Q Zv Af Zc~e Pxbv cöwm W U wk wrbwcs Ges cöavbgš x kl nvwmbv XvKvq AvbyôvwbK ˆeVK k l Rvwb q Qb `yõ ` ki m úk GK bzzb Aa v q cö ek Ki Z Pv Q Nwbô A_ bwzk m ú K i ch vq _ K `yõ ` ki m úk GLb KŠkjMZ Askx`vwi Z i m ú K DbœxZ nj D³ md i Pxbv cöwm W Ui m ½ evsjv ` ki cöavbgš xi 20 wewjqb Wjv ii 27wU Pzw³ I mgv SvZv vik ^vÿi nq `yõ ` ki g a GQvov cöwm W U wk wrbwcs I cöavbgš x kl nvwmbv hš_fv e QqwU Dbœqb cök íi wbg vb KvR D Øvab K ib Gi g a i q Q PÆMÖvg I Lyjbvi `yõwu eo Zvc we`ÿ r K `ª ^ `k Pxbv cöwm W Ui evsjv `k mdi: HwZnvwmK Pzw³ I mgv SvZv vik ^vÿi wbg vy cökí, hvi G KKwUi ÿgzvb n e 1320 gmviqvu PÆMÖv g KY dzjx b`xi Zj `k w` q GKwU Uv bj ˆZixi cökí, GKwU mvi KviLvbv, b vkbvj WvUv m Uvi Ges XvKv wek we` vj qi ÔKb&dzwmqvm Bbw wuduõ bv g GKwU M elyv K `ª Px bi 13wU cöwzôv bi m ½ 13.60 wewjqb Wjv ii wewb qvm Pzw³ ^vÿi K i Q evsjv ` ki 11wU emikvwi I 2wU mikvwi cöwzôvb evsjv `kx gỳ ªvq hv cövq 1jvL 7 nvrvi 440 KvwU UvKv Gi g a i q Q mšiwe`ÿ r _ K ïiæ K i AeKvVv gv, iji qmn bvbv Lv Zi wewb qvm I e emv-evwyr, G wewb qvm A_ bwzk mn hvwmzvi ÿ ÎI i q Q GQvov Z_ cöhyw³ ÿ Î eo ai Yi Pzw³ n q Q K wl, evwyr, ˆZix cvkvk, cvulv Z Pxb wewb qvm Ki e mkj ÿ Î we kl KvVv gvmz Pzw³ i q Q wwwruvj evsjv `k Movi ^cœ ev Íevq b Pxb eo AvKv ii mnvqzv ` e mgỳ ª A_ bxwz wel q mgv SvZv vik ^vÿi n q Q Px bi cö ÍvweZ ÔIqvb eë Iqvb ivwõ Gi D ` v M evsjv ` ki hy³ n Z GKwU mgv SvZv ^vÿi nq Rw½ I mš vm `g b Pxb KvwiMwi I mÿgzv evov Z mnvqzv ` e eøy B Kvbwgi Rb hš_ D ` v M `yb `k KvR Ki e bvixi ÿgzvq bi wel q evsjv ` ki AwfÁZv Kv R jvmv e Pxb GQvov evsjv ` ki e emvqxiv Px bi Kv Q KvUv wd«ges wwdwu wd«cy idzvwbi my hvm P q Q hv Pxbv cöwm W U we epbvi Avk vm w` q Qb evsjv `k I Px bi g a Nwbô e emvwqk m úk `xn w` bi Px bi cöwzwbwa` ji GB mdi mb m úk K AviI GwM q b e 2021 mv j evsjv `k ga g Av qi ` k cwiyz niqvi h c _ nuvu Q, GB Pzw³ Zvi GKwU avc hv evsjv `k K Zvi j ÿ cušq Z mnvqk n e (1 wewjqb Wjvi = 8000 KvwU UvKv) wek e vsk cöwm W Ui evsjv `k mdi wek e vs Ki cöwm W U wrg Bqs wkg evsjv `k md i Av mb 16 A ±vei `yb w` bi md i me wgwj q 3 wewjqb Wjvi mnvqzvi bzzb cöwzköæwz cj evsjv `k `k mnvqzv KŠk ji (wmggm) AvIZvq h mnvqzv `Iqv nq Gi evb i AwZwi³ G A_ cv e evsjv `k Gi g a wkï cywó Lv Z 1 wewjqb Wjvi I Rjevqy cwiez bi P v jä gvkvwejvi Rb evsjv `k K 2 wewjqb Wjvi `qv n Q Rjevqy cwiez bi Kvi Y c w_ex Z hme `k fqven SuywKi g a Av Q, evsjv `k Zvi GKwU wb œ-ga g Av qi ` k DbœxZ n ji evsjv `k wek e vs Ki B Uvib vkbvj W fjc g U G v mvwm qk bi (AvBwWGm) m`m _vk e A_ bxwzi w wzkxjzv iÿv, gvbe Dbœqb, e emvq cwi e ki DbœwZ, R vjvwb, AvÂwjK hvmv hvm, bmivqb GB LvZ jv Z wek e vsk evsjv `k K mnvqzv Ki Z cvi e e j Rvbvb wek e vs Ki fvbm- cöwm W U A v bu ww b wek e vs Ki g Z evsjv ` k AwZ `wi `ªi nvi K g GLb 12.9 kzvs k G m Q ^vaxbzvi ci MZ 45 eq i wek e vsk Zv `i AvšÍR vwzk Dbœqb ms vi (AvBwWG) gva g evsjv `k K mnr k Z `yb nvrvi PvikZ KvwU Wjvi FY w` q Q AvBwWG 18 c v K Ri AvIZvq AvMvgx wzb A_ eq i (2017-20) 7.5 wewjqb Wjvi FY cv e evsjv `k wb œ-ga g Av qi `k _ K ga g Av qi ` k DbœxZ niqv Ges 2030 mv ji g a cy ivcywi `vwi`ª we gvp b evsjv ` ki mvg b bvbv P v jä Gme P v jä gvkvwejvq wzbwu Lv Z iæz `Iqvi civgk w` q Qb wzwb; G jv n jv: cö_gz: e emvi cwi ek DbœZ Ki Z bxwz ms vi Kiv DwPr; wøzxqz: cövwzôvwbk mÿgzv e w Kiv cö qvrb; Z ZxqZ: kw³kvjx mykxj mgvr MVb, wepvi e e v, ivóªvqz e vsk, Ki Av`vq, `yb xwz `gb Kwgkbmn wewfbœ ÿ Î mykvmb cöwzôvq Rvi w` Z n e Ô17 A ±vei A vû Iqvì cövfvwu WÕ Dcj ÿ Zuvi G mdi GB w`b ivravbxi Imgvbx wgjbvqz b wek e vsk cöwm W U `vwi`ª we gvpb wb q GKwU ÔMY e³ ZvÕ `b Gici wzwb `vwi`ª we gvp bi cökí m irwg b cwi`k b Ki Z ewikv ji `ywu MÖv g hvb MÖvg `ywu n jv evkzw`qv (eveymä Dc Rjv) I fimvkvwv (DwRicyi Dc Rjv) Òhvevi Av M wrg Bqs wkg e jbñ D vebx aviyv w` q `vwi `ªi weiæ msmövg Ki Q evsjv `k GQvov bvixi ÿgzvqb, Rjevqy cwiez bi P v jä gvkvwejvq bzzb bzzb D vebx aviyv ` LwQ Avwg evsjv ` ki gvby li my `i fwel r `L Z cvw Q Ó 14 Published by the Editorial Board of the Council, The Institute of 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