February 2013 ISSN 1993-5366 ICAB News Bulletin No. 280

Monthly News Briefing from the Institute of Chartered Accountants of Bangladesh Introduction of FRA won’t contribute towards International Federation of Accountants the Harmonization of Financial Reporting and Audit Practices in Bangladesh - Speakers at ICAB Members’ Conference stressed Speakers at the conference said that recent reliable transparency of published financial corporate frauds has warranted question on information. IN THIS ISSUE transparency and credibility of accounting and audit The speakers in the conference placed suggestions functions in the country. The speakers also said that on how to address market issues through catalyzing  Conference on Harmonization of it has become imperative for the accounting high quality financial reporting and credible audit Financial Reporting and Audit practices in professionals to regain confidence and credibility of practices through technical skills, professional Bangladesh (Page 1-2)  CA professionals could stakeholders to serve the public interest through competencies besides ethics. Anwaruddin be instrumental (Page 3) effective harmonization of financial reporting and Chowdhury FCA, Council Member & Past President  Islami Bank officials meet ICAB President (Page 3) audit practices which inturn, ensure the of ICAB presented the thought provoking Keynote  President’s Communication (Page 4-8) implementation of corporate governance. paper in the seminar.  ICAB Team meets Commerce Minister (Page 9) The conference on “Harmonization of Financial Dr. SA Samad, Executive Chairman, Board of  ICAB observes Reporting and Audit Practices: Perspective Investment (BoI) was the Chief Guest while Md. International Mother Language Day (Page 9) Bangladesh” was organised by the ICAB at its Motaher Hussain, Controller General Defence  CRC-ICAB observes auditorium, CA Bhaban on Saturday, 23 February Finance, Office of the Controler and Auditor International Mother Language Day (Page 9) 2013, in the backdrop of “global shift towards the General of Bangladesh (OCAG) graced the occasion  CA Firms requested to follow the ToR (Page 10) IAS/IFRS and the ISA frontiers”, aimed to spread as Special Guest. ICAB President Md. Abdus Salam  DRC-ICAB Annual the true sense of corporate accountability and FCA, Past Presidents, Hon’ble members and Picnic-2013 (Page 10)  ICAB President meets Prothom Alo Editor (Page 11)  ICAB team meets NBR Chairman (Page 11)  CSE to work with ICAB (Page 11)  Conference on Harnessing Technology in Accounting and Auditing (Page 12)  Mahbub joins ICAEW Tutor Confce in UK (Page 12)  CA Students Qualify in Final Exams (Page 13-14)  Results of Professonal Stage Knowledge & Application Level (Page 15-17)  Campus News (Page 18)  Committees of ICAB for 2013 (Page 19-23)  Restoration of investors confidence (Page 24)  Nesar receives Runner Up trophy (Page 24)  Syful Islam Talks on Chief Guest Dr. SA Samad, Executive Chairman, Board of Investment (BoI) speaking at a conference Share Market in RTV’s organised by the Institute of Chartered Accountants of Bangladesh (ICAB) at CA Bhaban in the city on Talk Show (Page 24) Saturday, 23 February 2013. Md. Abdus Salam FCA, President-ICAB, Keynote speaker Anwaruddin  A Team of Articled Students’ Assoc meets Chowdhury FCA, Members Council & Past President-ICAB, Md. Motaher Hussain, Controller General ICAB President (Page 24) Defence Finance, OCAG and Md. Matiul Islam FCA, Chairman, IIDFC were present on the occasion. ICAB News Bulletin No. 280

distinguished guests were also President-ICAB in his speech said that FRA is not only incomplete present in the conference. in itself, it is also contradictory and can’t meet the very purpose of its Samad said “the recent experience of formation. He also said that it is the global economic disorder around unnecessary and a step pursued the world raises the awareness for us without going into the depth of the to think about Bangladesh Economy. problem.

In this situation, we need to think for Md. Motaher Hussain said, the harmonization of International “Harmonization of Financial Dr. SA Samad Financial Reporting and Audit Executive Chairman, Reporting and Audit Practices Board of Investment (BoI) Practices in Bangladesh more could nurture the Financial Md. Motaher Hussain extensively”. “The objective of this harmonization is to establish the Controller General Reporting Culture of Bangladesh Defence Finance, OCAG need of having such standards which can ensure the transparency in and show a reliable way on how to presentation of financial statements manifesting accountability and produce transparent information which would ultimately help to take good governance in corporate sectors”, he added. the appropriate economic decision needed for the country. He said The BoI Executive Chairman further said that these are essential for that, public sector accountants and private sector accountants should all financial assets and liabilities for recognizing, measuring, and work together and provide mutual cooperation for harmonization of disclosing useful information of financial statements to the financial reporting and audit practices in the country.

Government, Regulators and Stakeholders. He lauded the role of Md. Matiul Islam FCA, Chairman, ICAB to get these standards by maintaining the process with the Industrial and Infrastructure adoption of the ISA/IAS and IFRS. He opined that if ICAB performs Development Finance Company its duty properly in practicing, controlling, monitoring and ensuring (IIDFC) Limited was present in the accountability in financial reporting and auditing, there is no need to Members’ Conference as Session form another accounting regulator body in the country. He hoped Chairman who summarized the that the recommendations of this conference could help to session in a comprehensive manner. harmonize the financial reporting and auditing practicing in the The Keynote speaker of the country. conference said harmonization of Md. Matiul Islam FCA Chairman, IIDFC Md. Abdus Salam, President of financial reporting and audit practices ICAB in his welcome address said, would enable multinational companies to obtain multiple listings in “at present, transparent, efficient and stock exchanges of different countries with less additional costs and accountable financial statement on regulatory compliance adjustments to their financial statements. He the part of all entities is expected for also said that harmonization of audit practices will enhance the the economic growth of the credibility of the audit opinion and make more acceptable of the country”. He also said that, it is to be financial report. ensured compliance with the Md. Abdus Salam FCA The Keynote speaker in his long provisions of all applicable President -ICAB deliberation concluded that any International Accounting and Auditing Standards and effort to form Financial Regulatory International Financial Reporting Standards in the preparation and Council (FRC) and bring financial presentation of the Financial Statements. He further mentioned Reporting Act (FRA) would that these standards are duly adopted by ICAB as BAS/BFRS and otherwise, increase the cost of doing BSA. He said that harmonization through proper application of business. It will hinder the growth of accounting and financial standards will ensure a comparable and business, bring complexity in the fair presentation of the financial information and help decision system specially in the area of Anwaruddin Chowdhury FCA maker in formulating economic policies. Past President & Council Member foreign investments. Keynote speaker

2 February 2013 ICAB News Bulletin No. 280

Training on IFRS for BB Senior Officials at ICAB begins CA professionals could be instrumental to realize the minimization of corporate frauds

Recent embezzlement of fraudulent activities alarmed us to be He also said that the BB is keenly interested to achieve advanced conscious about quality inspection of all the bank branches. The and pragmatic technical knowledge on accounting especially on ICAB professionals will be instrumental to the Bangladesh Banks IFRS and believes the training organized by ICAB for BB officials (BB) being procedural and evidence based reviewer, in will meet the requirement banking regulation at large. minimizing the fraudulent activities and to ensure transparency A total of 35 Bangladesh Bank Senior Officials participated in the and higher level of monitoring of the internal control system. training organized by the Institute of Chartered Accountants of ICAB President Md. Abdus Salam FCA hoped, while inaugurating training on IFRS Training for Bangladesh Bank Officials at CA Bhaban in the city on Sunday, 10 January 2013. Deputy Governor, Bangladesh Bank Md. Abul Quasem was present as the Chief Guest in the occasion. Abdus Salam further said, CA firms also can play a significant role in auditing covering meticulous functions of the branches of the banks, adding the involvement of sufficient number of Chartered Accountants could scale up the true understanding of operation, Bangladesh Bank Deputy Governor Md. Abul Quasem speaking as Chief Guest at the inaugural ceremony of a training on “IFRS for Bangladesh Bank Officials” at CA Bhaban in thereby help towards minimizing the city on Sunday evening, 10 January 2013. ICAB President Md. Abdus Salam FCA, other relevant risks and stimulate the distinguished ICAB Members and BB Senior Officials were present on the occasion. substantial revenue of banks. As Chief Guest, Deputy Governor said that, Accounting Bangladesh (ICAB). Topics ranging from Financial Reporting, Professionals are playing major role in uplifting of our economy Financial Statements, Accounting Policy, Statement of Cash Flow and consequently their activity definitely affects the economy. He and Adaptation of International Financial Reporting Standards, further said, “accounting language is guided and directed by etc. would be discussed on the 25-day training programme. concepts, conventions, GAAPs, IASs, IPSASs etc and professional ICAB Vice President Gopal Chandra Ghosh FCA, Past Presidents accountants are the administrator of this language. So being and Member Council Md. Syful Islam FCA, Md. Humayun Kabir regulatory body of financial sector, I hope the BB officials will be FCA, distinguished ICAB members and senior BB Officials were benefited through sharing knowledge with the highly trained ICAB present in the occasion. Accounting Professionals”. Islami Bank officials meet ICAB President M. Giasuddin Ahmed, Senior Vice President, Islami Bank Bangladesh Ltd. seen presenting a bouquet to ICAB President Md. Abdus Salam FCA on 10 February 2013 at CA Bhaban, Dhaka for being elected President, ICAB. While, ICAB Past President Md. Syful Islam FCA and Senior Deputy Director Mahbub Ahmed Siddique FCA were present. Giasuddin Ahmed made a request to ICAB President for banking with the IBBL and assure the best services for ICAB.

February 2013 3 ICAB News Bulletin No. 280

President’s Communication February 2013

Dear Fellow Members, We respectfully remember the contribution February 2013. Under the Chairmanship of Assalamu Alaikum, of language Martyrs and pray to Almighty Mr. Al-Maruf Khan FCA, President of Allah (SWT) for the salvation of their CSE, leaders of different stakeholders Every year, 21st February is observed departed soul. throughout the country to pay respect and Including myself and Mr. Md. Syful Islam homage to the sacred souls of the martyr's Now, let me update you on some major FCA, IPP-ICAB, Mr. Faruk Ahmed of Language Movement of 1952. Blood activities accomplished and initiatives we Siddiqi, former Chairman of Bangladesh was shed on this day near Dhaka Medical have undertaken during February 2013. Securities and Exchange Commission, Mr. College Hospital area to establish Bangla as Major Activities in February 2013 Kazi Akramuddin Ahmed, President of FBCCI, Mr. Nurul Amin, President of the state language of Bangladesh. All Annual Picnic 2013 at Shabah Association of Bankers, Bangladesh, Mr. subsequent movements including struggle Garden, Gazipur Md Fayekuzzaman, Managing Director of for independence owe their origin to the Dhaka Regional Committee (DRC) of ICB, Mr. Tapan Chowdhury, President of historic language movement. The Shahid ICAB organized its Annual Picnic 2013 on Bangladesh Association of Publicly Listed Minar is the symbol of sacrifice for the 01 February 2013. It was all fun and Companies participated in the discussion. mother tongue. pleasure for all about 1200 Picnickers who On 17 November 1999, UNESCO first were enthralled by the natural beauty of the Speakers observed that restoring the proclaimed 21 February as the venue – ‘Shabah Garden’ located some 63 investors' confidence is the main task to “International Mother Language Day” km from Dhaka at Gazipur. stabilize the stock Market which is passing through hard times since the price debacle which was also formally recognized by the ‘It was a great chance to get away from our in 2011. They said policy implementation United Nations General Assembly in its busy lives to take interval in the outdoors and its proper execution, strengthening the resolution establishing 2008 as the among professional friends, family market regulator and ensuring transparency International Year of Languages. It was members and colleagues. Picnickers spent are the major tools to prop up the market. the recognition of the sacrifice of our their time with heart to heart conversations, Mr. Faruk Ahmed Siddiqi, former Martyrs for establishing “Bangla” as the small talks, games, sport, cultural activities, Chairman of Bangladesh Securities and State Language. Now International Mother enjoy nature, great food and refreshments. I Exchange Commission (BSEC) Language Day is observed worldwide on extend my warm appreciation to the commented that there is a shortage of 21 February to promote awareness of members of the Dhaka Regional skilled manpower in the Regulator, linguistic and cultural diversity and Committee for their relentless efforts and especially in the process of listing of new multilingualism. This year, UNESCO has team works to make it a success. chosen the theme of the day as “Mother companies. Roundtable Discussion on Tongue Instruction and Inclusive To take part in the discussion, I added that ‘Restoration of Investors’ Education”. UNESCO highlights the there is no Chartered Accountant in the Confidence’ importance of Mother Tongue as part of the Regulator to scrutinize the financial Chittagong Stock Exchange Ltd. (CSE) right to education and encourages it’s statements of the companies. That's why organized a Roundtable Discussion Member States to promote instruction and companies can take premium on shares Meeting on ‘Restoration of Investors education in the Mother Tongue. whatever they want and even, there is no Confidence’ at its Dhaka Office on 09

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committee on the issue in the BSEC. I drew attention to the Chief Guest that CA draft Bill in certain areas specially the urged to BSEC to take appropriate steps for firms can also play a significant role in exclusion of formation of the National strengthening the Investors’ confidence. auditing covering meticulous functions of Financial Reporting Council. We are Meeting on the Audit Work of the branches of the banks, adding the always eager to actively participate in LGSP – II involvement of sufficient number of sharing our opinion regarding the negative Chartered Accountants could scale up the impact of forming the Financial Reporting A meeting on the Audit work of LGSP-II true understanding of operation, thereby Council and modification of the proposed was held on 9 February 2013 at ICAB help towards minimizing relevant risks and Companies Bill to the best interest of our Council Hall, CA Bhaban, Dhaka. Under stimulate the substantial revenue of banks. nation. I also added that ICAB is highly the Chairmanship of Mr. Muhammad concerned about the recent proposition Farooq FCA, Vice President-ICAB, Team ICAB, first time of its kind, are organizing regarding the Financial Reporting Act 2010 Leaders and Representatives from the this training program at ICAB Training th which is incomplete and contradictory itself Auditing and Reviewing CA Firms under Room (6 Floor), CA Bhaban, Dhaka and it and unnecessary in present economic Local Government Support Project (LGSP) will continue till 28 March 2013. A total of context of our country considering the cost –II and Mr. Ajit Kumar Paul FCA, Sr. 35 mid level Bangladesh Bank Officials of doing business and conflict with existing Audit Specialist, LGRD participated in the including Joint Directors, Deputy Directors regulatory body. ICAB Council has the meeting. Vice President urged CA firms to and Assistant Directors are participating in confidence and fervently expects an end to improve the quality of Audit and follow the the training and 15 ICAB Trainers are the enactment of the proposed Financial ToR of the Audit. Meeting decided on some taking the classes. Topics ranging from Reporting Act and formation of an issues like Uniform Bangla Reporting Financial Reporting, Financial Statements, additional regulatory body like Financial Format followed by BSA 800, Quality Accounting Policy, Statement of Cash Reporting Council. control of field works of the audit firms by Flow and Adaptation of International ICAB, Working Paper of the LGSP-II Financial Reporting Standards, etc. will be Hon’ble Minister gave his patient hearing audit, etc. discussed on the 25-days training and opined that formation of any new programme. regulatory body which may create Training on IFRS and IAS for BB contradicts with other regulatory body(s) is Officials Inaugurated ICAB Vice Presidents Mr. Muhammad Farooq FCA and Mr. Gopal Chandra not appropriate. He assured us that he will Inauguration Ceremony of Training on Ghosh FCA, Past Presidents Mr. Md. Syful follow up this matter. ‘IFRS and IAS for Bangladesh Bank Islam FCA, Mr. Md. Humayun Kabir FCA, Other members of the ICAB team were officials’ was held on 10 February 2013 Council Members, fellow members, and Member Council and Past Presidents Mr. evening. Mr. Md. Abul Quasem, Deputy other distinguished ICAB Members and Abbas Uddin Khan FCA, Mr. Md. Syful Governor, Bangladesh Bank was present in trainees of Bangladesh Bank were present Islam FCA and Sr. Deputy Director the Inaugural Session as the Chief Guest. on the occasion. (Technical)-ICAB Mr. Mahbub Ahmed Mr. Abul Quasem in his speech opined that Siddique FCA. Mr. Md. Showkat Ali Accounting Professionals are playing Courtesy Call on Minister for Waresy, Joint Secretary, Ministry of major role in uplifting of our economy and Commerce, GoB Commerce was also present in the meeting. consequently their activity definitely A 4-Member ICAB team headed by myself affects our economy. He also added that the called on Mr. Ghulam Muhammed Meeting with Additional Secretary, Bangladesh Bank is keenly interested to Quader MP, Hon’ble Minister for MOC, GoB achieve advanced and pragmatic technical Commerce, GoB at his office at Bangladesh A 4-member ICAB team comprising of knowledge on Accounting especially on Secretariat, Dhaka on 12 February 2013. myself, Member Council and Past IFRS and believes the training organized by During discussion, I briefed the Hon’ble Presidents Mr. Abbas Uddin Khan FCA, ICAB for BB officials will meet the Minister about ICAB’s latest Mr. Md. Syful Islam FCA and Sr. Deputy requirement of banking regulation at large. improvements in terms of performance Director (Technical)-ICAB Mr. Mahbub In my Inaugural Speech, I opined that management, professional education & Ahmed Siddique FCA met with Mr. Kamal recent embezzlement of fraudulent training, setting and ensuring the Krishna Bhattacharyya, Additional activities alarmed us to be conscious about implementation of accounting & auditing Secretary, Ministry of Commerce in his quality inspection of all the bank branches. standards, professional code of conduct and office on 12 February 2013. During The ICAB professionals will be monitoring the overall quality assurance of discussion, I drew attention that as per instrumental to the Bangladesh Bank being the profession and looked for all sorts of latest verdict of Hon’ble High Court, all procedural and evidence based reviewer, in cooperation from his end. I also briefed that Amendments enacted after 1977 have been minimizing the fraudulent activities and to ICAB welcomes proposed modifications in illegal. After that verdict, the Bangladesh ensure transparency and higher level of the existing Companies Act through the Chartered Accountancy (Amendment) monitoring of the internal control system. I draft Companies Bill 2012 but we have Ordinance 1977 (Ordinance No. LIV of strong recommendations to update the said 1977) and Ordinance No.IX of 86 of 1986

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are also illegal which are urgently needed to protect. We submitted Meeting with Daily Prothom Alo Editor said Ordinance copy to Mr. Bhattacharyya and sought his urgent I met with Mr. Motiur Rahman, Editor, Daily Prothom Alo in his action on this matter. Mr. Bhattacharyya assured us that his office on 16 February 2013 and exchanged views on the fire safety Ministry will do appropriate action on this matter. measures of the CA Bhaban. I appraised the Editor about recent Meeting with Articled Students Association Team achievements of ICAB and its ongoing activities for professional An Articled Students Association Team led by its President Mr. development. I also enquired about the health condition of Mr. Mashiur Rahman met with me in ICAB Office on 12 February Motiur Rahman as he came under attack by some unidentified 2013 evening and briefed different student related pending issues miscreants a few days before and expressed satisfaction to including Almighty Allah (SWT) for his early recovery. - amendment proposal of ‘Articled Students Association’ under Results of Professional Exam Published Article 140 of ICAB Bye-Laws 2004, Results of CA Professional Examinations held on November-December 2013 were published on 17 February 2013. A - increase ICAB subsidy for CA Hostel to meet the expenses, total number of 40 candidates qualified in Professional - increase number of attempts to create opportunities for more Examination Level-III (under old syllabus) and 04 candidates chances of Knowledge Level and Application Level students, qualified in Advanced Studies (Case Studies) to become Chartered - consider to allow Advance Stage(integration) and Case study Accountants. Besides, large number of students also qualified exam at the same time, partly in different level of examinations. Warm congratulations to - problems of Articled Students at Mowla Mohammad & Co., all qualified and partly qualified students. and Idris Muhammad & Co., Chartered Accountants etc. Summary results are given below: I urged student leaders to uphold the image of the profession and Level Appeared Successful Partly passed assured them all import pending issues of CA students will be Professional 214 40 54 looked after appropriately from ICAB end. Examination Level-III Courtesy Call on Chairman of NBR Advanced (Case Study) 10 4 0 A 5-Member ICAB team headed by myself made a courtesy called on Mr. Md. Ghulam Hussain, Chairman, National Board of Advanced(Integration) 30 8 15 Revenue (NBR) in his office, Dhaka on 13 February 2013. While Application 995 35 471 congratulating Chairman-NBR for his new responsibilities, I Knowledge 4256 280 1274 briefed the activities of ICAB to him and looked for all sorts of cooperation for our profession for the greater interest of the We are trying our best to improve the quality of education and I country. Chairman NBR welcomed ICAB team and gave emphasis request the students to give focus more on studies. I hope newly for strengthening the cooperation between ICAB and NBR qualified members are going to take our legacy ahead. especially Annual National Budget preparation work, recovery of Observance of International Mother Language Day Govt. revenue, extension of tax umbrella etc. During discussion, I Like every years, ICAB observed “Mohan Antorjatik Matrivasha also assured that ICAB is very much vigilant to maintain Dibash” with due solemnity and homage to the Martyrs of the compliance of all CA firms and disciplinary actions are taking Language Movement. In the early morning of 21 February, I against all non-compliant CA firms. inaugurated the ICAB ‘Provat Ferry’ procession in front CA After ending meeting with the Chairman- NBR, ICAB team also Bhaban, Dhaka. Large number of ICAB members including Mr. Dewan Nurul Islam FCA, Member Council-ICAB and student met with Mr. Md. Alauddin, Member, Taxes Survey and leaders of BCACP took part in the procession and placed floral Inspection, NBR and discussed about the progress of ongoing bouquet at Cental Shaheed Minar in Dhaka. training for Tax Officials by ICAB and strengthening professional cooperation with NBR. Members’ Conference on ‘Harmonization of Financial Reporting and Audit Practices: Bangladesh Perspective’ We invited Mr. Md. Ghulam Hussain and Mr. Md. Alauddin to be the Chief Guest and Special Guest for an ICAB CPD Seminar on First Members’ Conference for 2013 on ‘Harmonization of “Transfer Pricing” expected to be organized at the 2nd week of Financial Reporting and Audit Practices: Bangladesh March 2013 in ICAB and they kindly accepted our invitation. Perspective’ was held at CA Bhaban, Dhaka on 23 February, 2013, Organized by ICAB, Dr. S A Samad, Executive Chairman, Board Other members of ICAB team were Vice President Mr. of Investment (BoI) graced the occasion as the Chief Guest while Muhammad Farooq FCA, Past Presidents & Council Members Mr. Mr. Md. Motaher Hussain, Controller General Defense Finance, Md. Humayun Kabir FCA and Mr. Md. Syful Islam FCA and (OCAG) was present as the Special Guest. Mr. Md. Matiul Islam Senior Deputy Director (Technical) Mr. Mahbub Ahmed Siddique FCA, Chairman, IIDFC summing up the session as the Session FCA.

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Chairman and Mr. Anwaruddin that the recommendations of this ICAB in ICAB office on 26 February 2013. Chowdhury FCA, Member Council & Past conference may help to harmonize the I welcomed Mr. Khan and congratulated President ICAB presented the thought financial reporting and auditing practices in him for become the President of CSE for provoking Keynote paper in the seminar. the country. second consecutive term. We discussed In my address of welcome, I urged to Mr. Md. Motahar Hussain said, different professional issues including ensure compliance with the provisions of “Harmonization of Financial Reporting and Capital Market Development in all applicable IAS/IFRS and ISA in the Audit Practices could nurture the Financial Bangladesh. preparation and presentation of the Reporting Culture of Bangladesh and show During discussion, CSE President showed Financial Statements. ICAB duly adopted a reliable way on how to produce his keen interest to work together with these standards as BAS/BFRS and BSA. transparent information which would ICAB. He added that CSE is interested to Harmonization through proper application ultimately help to take the appropriate frame and develop a web based customized of accounting and financial standards will economic decision needed for the country. software to analyze financial statements of ensure a comparable and fair presentation He also added that both public and private listed entities and entities interested to be of the financial information and help sector accountants should work together listed under DSE and CSE. He explained decision maker in formulating economic like handing gloves and provide mutual that listed entities usually publish interim policies. I drew attention to the gathering cooperation for harmonization of financial (quarterly & half yearly) and Annual that FRA is not only incomplete in itself, reporting and audit practices in the Financial Statements and send it to DSE, it is contradictory and cannot meet the country”. CSE, BSEC. These statements are reviewed very purpose of its formation. it is Mr. Anwaruddin Chowdhury in his by two stock exchanges by their own unnecessary and a step pursued without Keynote speech said that harmonization of resources manually which requires more going into the depth of the problem. financial reporting and audit practices time. Sometimes, market players spread Chief Guest Mr. S A Samad in his speech would enable multinational companies to some manipulated information based on said ‘the recent experience of the global obtain multiple listings in stock exchanges this interim and Annual Financial economic disorder around the world raises of different countries with less additional Statements which directly hit the market the awareness of the recent trend of costs and regulatory compliance price of concerned shares. To ensure fare Bangladesh Economy. In this situation, adjustments to their financial statements. presentation, transparency and quality of Harmonization of International Financial He also said harmonization of audit financial statements of listed entities, CSE Reporting and Audit Practices in practices will enhance the credibility of the proposed ICAB to work together to frame Bangladesh is the significant issue to be audit opinion and make more acceptable of and develop a web based software for considered more extensively.’ He also the financial report. Mr. Chowdhury in his analyzing financial statements. This added that the objective of this long deliberation concluded that any effort proposed software will be able to analyze harmonization is to establish the need of to form Financial Regulatory Council sales, various variables of financial having such standards to ensure the (FRC) and bring financial Reporting Act statements such as Gross Profit Margin, transparency in presentation of financial (FRA) will otherwise increase the cost of Operating Profit, Earning Per Share (EPS) statements to promote accountability and doing business. It will hinder the growth of of the financial performance and positions good governance in corporate sectors. business bring complexity in the system which will help to identify authenticated information presented in the financial The BoI Executive Chairman further said specially in the area of foreign direct statements. that these are essential for all financial investment (FDI). assets and liabilities for recognizing, Mr. Md. Matiul Islam FCA, Chairman, We welcomed this proposal of CSE measuring, and disclosing useful Industrial and Infrastructure Development President. Meeting decided that a joint information of financial statements to the Finance Company (IIDFC) Limited Working Committee will be formed Government, Regulators and Stakeholders. summing up the session in a comprehensive comprising of Expert Representatives from He also lauded the role of ICAB to get these manner. Good number of members ICAB and CSE along with IT expertise standards by maintaining due process with attended the seminar and many of them who will prepare a framework on this the adoption of IAS/IFRS and ISA. He also participated in the floor discussion. project. A MoU between ICAB and CSE may be signed in this regard in near future. opined that if ICAB performs its duty Meeting with President, Chittagong I hope that this collaboration will be a great properly in practicing, controlling, Stock Exchange monitoring and ensuring accountability achievement of country’s two regulatory Mr. Mohammad Al Maruf Khan FCA, in financial reporting and auditing, there bodies to ensure investors confidence in the President of Chittagong Stock Exchange is no need to form another accounting capital market. (CSE) paid a courtesy call with President regulator body in the country. He hoped Mr. Muhammad Farooq FCA, Vice

February 2013 7 ICAB News Bulletin No. 280

President-ICAB, Mr. Mahbub Ahmed unknowingly. So it is a compulsion that we more than market demand as a result Siddique FCA, Senior Deputy Director harness technology in our doorstep every our young CAs are now struggling to (Technical)-ICAB and Mr. Md. Nasrat affair of accounting and auditing. In the get a good job in BD. Since supply of Hasan, Deputy Secretary-ICAB were wake of global financial melted down, CAs are more than BD market present from ICAB in the meeting. Mr. Md. immediate effort should be taken to harness demand, we shall have a plan for Ghulam Faruque, DGM and Mr. Adil the technology to ensure our growth. foreign employment. To arrange Ahmed, Assistant Manager of CSE were Mr. Anwarudin Chowdhury in his employment outside BD we shall be also present in the meeting. concluding remarks opined that the world strongly IT enabled. If ICAB can Members’ Conference on has become a global village due to arrange training on SAP (certified ‘Harnessing Technology in CA advancement of information technology consultant course) for our members Firms’ Held and adaptation of technology would make we will be able to get very good job in abroad. Indian institute arranged this ICAB organized a Members’ Conference the job of CA Firms easy and more training for their members at a cost of titled ‘Harnessing Technology in CA compatible in global perspective. A good Rs. 95,000. Our Institute is requested Firms’ on 27 February 2013 at ICAB number of members attended the seminar to think on my proposal. Auditorium, CA Bhaban, Dhaka. Mr. Guru and many of them participated in the floor Parasad, Partner, Guru and Jana, Chartered discussion. (b). Mr. Mahfuz Khalili FCA, Senior Accountants, India presented Keynote Mr. Md. Syful Islam, IPP-ICAB Manager, Business Intelligence and Paper while Mr. Anwaruddin Chowdhury Participated Live TV Talk Show at Data Warehouse, Deloitte FCA, Member Council & Past RTV & Touche LLP, Canada vide his President-ICAB and Director, CAPA Mr. Md. Syful Islam FCA, Immediate Past e-mail of 6 March 2013 commented: Board conducted the seminar as Session President-ICAB participated live Talk This is a very good proposal. Chairman. Show Program ‘Share Bazar O Apnar Professional organizations should Mr. Guru Prasad in his presentation Jiggasha’ on 27 February 2013 night at continuously provide the members described how to use the new information RTV. Topic of the Talk Show was ‘Role of technical and soft skills necessary to technology in CA Firms and projected Institutional Investment to ensure stable keep the members employable and some common delivery models for many Share Market’ (Share Bazare competitive all the time. business applications like customer Isthetishilota Dore Raktey Prathisthanik (c). Mr. Md. Abu Kawsar ACA opined Relation Management (CRM), Biniyog Er Vumika). Under the vide his e-mail of 7 March 2013: Management Information Systems (MIS), presentation of Syed Ashique Rahman, Dr. This is a first rated proposal indeed ! Enterprise Resource Planning (ERP), Mohammad Helal, Economist and two Invoicing, Human Resource Management other eminent personalities also took part in Standing and Other Committee (HRM), Content Management (CM) and the Talk Show. Mr. Syful Islam loudly Meetings Service Desk Management. He explained expressed the role of Chartered The following meetings of Standing the need of technology solutions in CA Accountants to improve development of Committees were held in February, 2013: Firms and Audit offices. He also discussed Country’s Capital market and ensure Standing Committees some points before using the new confidence among investors. He also • 1st Meeting for Examination technology in office work so that the replied some questions received by Committee of Council-ICAB was held compilation of information could be done telephone regarding the topic. on 17 February, 2013 at 12.00 PM; in effective manner which would ensure Comments of Members on • 3rd Meeting for 2013 of the transparency in the financial reporting and President’s Communication - Council-ICAB was held on 17 auditing. January 2013 on Action Plan: February 2013 at 1.30 p.m. In my address of welcome, I gave emphasis (a) Mr. Jyotish Mandal FCA, Finance that by adopting modern technology, we Manager of Transcom Beverages Ltd With the best of regards, as always, not only save time and money in vide his e-mail of 6 March 2013 sent management control activities, but also following comments: make the auditor report easier to the I am very happy to see your detailed management. I also added that failure to use plan for 2013. Would more happy if Md. Abdus Salam FCA technology or poor use of technology by you have some plan on IT activities President-ICAB the management causes delay or denial. for members. You are aware that This ultimately leads inefficiency and recently lot of CAs qualified which is harbor fraudulence knowingly or

8 February 2013 ICAB News Bulletin No. 280 ICAB Team meets Commerce Minister A four-Member ICAB team headed by Md. Abdus Salam FCA, would bring conflict with existing regulatory body. They also President-ICAB paid a courtesy call on Ghulam Muhammed discussed that formation of an additional regulatory body like Quader MP, Hon’ble Minister for Commerce, GoB at his office at Financial Reporting Council, is unnecessary as the ICAB is playing Bangladesh Secretariat, Dhaka on 12 February 2013. that roles, already. During discussion, The ICAB delegation discussed about the Hon’ble Minister patiently heard the opinion and expressed his roles that ICAB is playing to improve the accounting and assertiveness for not said that forming any new regulatory body auditing standards, best practice in financial reporting and which might create contradiction with other regulatory body(s). He governance, ethical issues, code of conduct in professional assured that he would look into the matter. education & training, setting and ensuring the implementation of accounting & auditing standards and monitoring the overall quality assurance of the profession. They sought all out cooperation from the minister. They also welcomed proposed modifications in the existing Companies Act 2012. However, the ICAB team proposed some recommendations to update the said draft Bill in certain areas, particular the exclusion of formation of the National Financial Reporting Council from the Draft Act. A 4-Member ICAB team headed by Md. Abdus Salam FCA, President-ICAB The team also said the ICAB is concerned about the met Ghulam Muhammed Quader MP, Hon’ble Minister for Commerce, GoB at recent proposition regarding the Financial Reporting his office, Bangladesh Secretariat, Dhaka on 12 February 2013 and discussed on various professonal issues including proposed FRA 2010. Act 2010 which is incomplete and contradictory and Other members of the delegation were Member Council and Past Presidents unnecessary in present economic context of our Abbas Uddin Khan FCA, Md. Syful Islam FCA and Sr. Deputy Director country considering the cost of doing business which (Technical)-ICAB Mahbub Ahmed Siddique FCA

ICAB observes International Mother Language Day CRC-ICAB observes The Institute International of Chartered Mother Language Day Accountants of Bangladesh (ICAB) team placed floral wreaths at Central Shaheed Minar in observance of International ICAB President, amongst other attended this auspices program Mother Language Day and Language Martyr Day on Thursday, 21st Febraury 2013. 'Amar Ekushey' and International Mother Language Day was observed across the country paying homage to the martyrs of glorious language movement in Showkat Hossain FCA, Vice President-ICAB along with other Members of Chittagong Regional Committee 1952 and expressed solidarity with thousands of people of all levels who (CRC)-ICAB pictured to pay homage to the martyrs of brought out a mourning procession singing 'Amar Bhaiyer Rakte Rangano Ekushey February by placing floral wreaths at the Ekushey February, Ami Ki Bhulite Pari.". Shaheed Minar in the city Chittagong.

February 2013 9 ICAB News Bulletin No. 280 LGSP meeting held CA Firms requested to follow the ToR Two meetings on LGSP - II Audit were held on 9 and 11 February 2013 at CA Bhaban, Dhaka with the presence of Team Leaders and Representatives of CA Firms assigned to auditing and reviewing of Union Parishads under LGSP - II. It is mentioned that ICAB signed an MoU with the Ministry of LGRD in terms of monitoring the quality of audit. Accordingly the Institute has Muhammad Farooq FCA, Vice President-ICAB presiding over LGSP meeting held at CA Bhaban, on 9 February 2013. assigned its team to work for the improvement of the quality of audit chaired the meeting. Council member and requested the CA Firms to follow the under LGSP-II. The meeting Masih Malik Choudhury FCA joined the requirements of the ToR. The meeting emphasized for appointment of one meeting. Iftekhar Hossain FCA, Kazi discussed on the uniform Bengali dedicated CA Professional for this Mostafa Alam FCA and Enamul Haque reporting format and three sets of Bengali assignment as per the terms of MoU. Choudhury FCA from the reviewer firms reporting formats from A. Hoque & Co., The institute currently has four CAs and Abul Kashem FCA, J C Biswas FCA Rahman Kashem & Co. and Saha who are working on various issues from the auditing CA Firms were present Mazumder & Co. which were provided including the quality control of the in the meeting. Ajit Kumar Paul FCA, Sr. and given to the Reviewer CA Firms S. F firms as well as the quality of the Audit Specialist, LGRD also joined the Ahmed & Co. and Rahman Mostafa LGSP-II Audit. However, appointment meeting and gave his valuable Alam & Co. for finalizing the uniform set of a dedicated CA Professional is under suggestions in various aspects of LGSP - of reporting format by 11 Feb 2013. It active consideration of the Institute. II audit. was also decided that the audit report is to Mohammad Farooq FCA, Vice President Mr. Farooq urged to work vigorously for be as per the translation of the latest BSA and Council Member of the Institute the improvement of the quality of audit 800.

DRC-ICAB Annual Picnic-2013 The members, employees of the Institute of Chartered Accountants of Bangladesh (ICAB) and their spouse and children passed a joyful and cheerful day at Sabah Garden, Bagher Bazar, Gazipur on Friday, 1st February 2013 as the annual picnic of ICAB Dhaka Regional Committee was held there amid full enthusiasm, cultural bonanza and sports activities. It was a day of pleasure and fun for about hundreds of picnickers. They immensely enjoyed the warmth and beauty of the nature. The children along with their parents were in great delight as they participated in the games and sports arranged at the picnic spot. Everyone looked absolutely contents and happy while returning Md. Abdus Salam FCA, President-ICAB inaugurated back from the picnic. Every year, ICAB Dhaka Regional the annual picnic of Dhaka Regional Committee (DRC) Committee arranges the picnic to keep them away from the by releasing balloons at Sabah Garden, Gazipur on 01 monotonous routine of daily hustle and bustle of city life. February 2013

10 February 2013 ICAB News Bulletin No. 280

ICAB President meets Prothom Alo Editor CSE to work with ICAB for ICAB President Md. Abdus Salam FCA met development of IT based the Daily Prothom Alo capital market Editor Motiur Rahman Mr. Mohammad Al Maruf Khan FCA, President at latter’s office on 16 February 2013. of Chittagong Stock Exchange (CSE) paid a President- ICAB courtesy call on Md. Abdus Salam FCA, inquired about his health President ICAB at CA Bhaban on 26 condition as he met an February 2013. They discussed different unfortunate incident few days ago. Abdus Salam also exchanged views with the Editor on the fire safety professional issues including Capital Market measures of the CA Bhaban. He appraised the Editor on ICAB’s recent Development in the country. achievements and work for the country, beside its activities for professional CSE President expressed his keen interest to development. The Editor expressed his gratitude to ICAB President for paying visit to him. work with ICAB for framing and developing a web based customized software to analyze financial statements of listed entities and ICAB team meets NBR new Chairman entities interested to be listed under DSE and The team comprising of ICAB revenues, extension of tax net etc. CSE. President, Vice President Muhammad During the discussion, the He explained that the listed entities usually Farooq FCA, Past Presidents & President-ICAB assured that ICAB publish their interim (quarterly & half yearly) and Member Council Md. Humayun Kabir would remain vigilant to maintain Annual Financial Statements and send it to DSE FCA, Md. Syful Islam FCA and compliance of all CA firms and take CSE, BSEC respectively. These statements are Senior Deputy Director (Technical) disciplinary actions against all reviewed by two stock exchanges by their own Mahbub Ahmed Siddique FCA met non-compliant firms, once proved. resources manually which is time consuming. Ghulam Hussain NBR Chairman at After the meeting, the team also met Sometimes, market players manipulate latter’s office on 13 February 2013. Md. Alauddin, Member Taxes information based on the interim and Annual Md. Abdus Salam FCA, President- Survey and Inspection, NBR and Financial Statements influencing the market price ICAB briefed the activities of ICAB to discussed about the progress of of concerned shares. The proposed software will be able to analyze sales, various variables of financial statements such as Gross Profit Margin, Operating Profit, Earning Per Share (EPS) of the financial performance and positions in a few minutes which would help to identify authenticated information presented in the financial statements. ICAB President welcomed the proposal of CSE President. They decided that they would form a joint Working Committee comprising of Expert Ghulam Hussain, newly appointed ongoing training for Tax Officials by Representatives from ICAB and CSE along with Chairman, National Board of Revenue ICAB and other related issues for IT expertise to prepare a framework on this (NBR). Abdus Salam congratulated strengthening professional project. A MoU between ICAB and CSE might Hussain for his new assignment. cooperation with NBR. be signed in this regard in coming days. President sought his cooperation for President invited Md. Ghulam Muhammad Farooq FCA, Vice President-ICAB, the development of CA profession. Hussain and Md. Alauddin to be the Mahbub Ahmed Siddique FCA, Senior Deputy The Chairman-NBR assured of all out Chief Guest and Special Guest Director (Technical)-ICAB, Md. Ghulam help for strengthening cooperation respectively to an ICAB CPD Seminar Faruque, DGM and Adil Ahmed, Assistant between ICAB and NBR especially on “Transfer pricing” expected to be Manager from CSE were also present in the during preparation of the National held sometimes in March 2013 at meeting. Budget, recovery of Government ICAB, CA Bhaban.

February 2013 11 ICAB News Bulletin No. 280 Harnessing Technology in Accounting and Auditing is Compulsion not a Choice - Conference at ICAB observes The Institute of Chartered Accountants of Bangladesh (ICAB) organized its members’ conference on Harnessing Technology in CA Firms on Wednesday, 27 February 2013 at CA Bhaban in the city. Guru Parasad M, Partner, Guru and Jana, Chartered Accountants, India presented Key-note paper on the conference while Anwaruddin Chowdhury FCA, Past President & Council Member, ICAB and Member, CAPA Board conduct the conference as Session Chairman. Guru, the Key-note speaker stressed the need of Technology solutions in CA Firms and Audit offices. Md. Abdus Salam FCA, President-ICAB speaking at the conference on He said that we should Harnessing Technology in CA Firms organised by ICAB at CA Bhaban in the structure our organization city on Wednesday, 27 February 2013. Guru Parasad M, Partner, Guru and effectively and indulge Jana, Chartered Accountants, India presented Key-note paper and Anwaruddin Chowdhury FCA moderated the conference. economy at work keeping mind about profitability of the consolidate with bigger firms to form network among themselves, organization. In the conference, Parasad which are essential for doing day to day work of CA firm in the reminded some points before using the competitive global business and these would otherwise, reduce the new technology in office work, so that cost of doing business.He said that it might not always be feasible to Guru Parasad M the compilation of information could be Paper Presenter adopt technology as the organization would not always be ready with done to ensure transparency in the the resources or skilled staff. He also added that compliance with financial reporting and auditing. The Key-note speaker elaborated changing modern technology should be an auditing goal at the end of on the implementation new information technology in CA Firms. In everything. his long deliberation, he tried to project some common delivery Md Abdus Salam FCA, models for many business applications like Customer Relationship President-ICAB in his welcome Management (CRM), Management Information Systems (MIS), address said that by adapting with the Enterprise Resource Planning (ERP), Invoicing, Human Resource modern technology, we not only save Management (HRM), Content Management (CM) and Service time and money in management control Desk Management. activities, but also make the auditor report easier to the management. He also The Key-note speaker suggested that, as the adoption of new said that failure to use technology or information technology is expensive, the smaller firms should poor use of technology by the Md Abdus Salam FCA President-ICAB management causes delay or denial Mahbub Ahmed Siddique FCA joins towards the demand of the stakeholders ICAEW Tutor Conference in UK rights. This ultimately leads inefficiency and harbour fraudulence knowingly or unknowingly. So it is a compulsion that we harness Mahbub Ahmed Siddique FCA, Senior Deputy Director technology in our doorstep every affair of accounting and auditing. (Technical)-ICAB attended ICAEW Annual Tutor Conference He further said that in the wake of global financial melted down; on 01 February 2013 at Chartered Accountant Hall, Moorgate immediate effort should be taken to harness the technology to place, London, UK. continue and contain our growth. As per schedule, Siddique attended ‘ISA implementation Session Chairman, Anwarudin Chowdhury FCA summarised Group’ meeting and other meetings/sessions of ICAEW in the session with his own version of thought provoking remarks London. He also joined ISA implementation meeting at blended with his experience and wisdom Bakertilly Office, Farringdon, UK ICAB. After being ‘ICAEW and said that the world has become a Learning Partner and ACA Tuition Provider’ for the first time, global village due to the advancement of if sent her representative to ICAEW Annual Tutor Conference information technology, if we do not in response to the invitation from the ICAEW. utilise the technology, we shall fall This Conference was a rare opportunity to meet ICAEW behind. Adaptation with the technology Examiners and to see how the ICAEW Advanced Stage papers would make the job of CA Firms easy are marked. and more compatible in global Earlier, he left for London on 26 January 2013 to join the perspective and time has come for us to Anwarudin Chowdhury FCA ICAEW Tutor Conference. acknowledge that and act accordingly, Past President & Council Member he reminded at the end. Session Chairman

12 February 2013 ICAB News Bulletin No. 280 A Good Number of CA Students Qualify in Final Exams The November-December 2012 ICAB Professional Examinations It is noteworthy that in the new syllabus, 04 (four) saw a good number of students qualifying their final exams. As candidates namely Sujan Kumar Saha, Tamara Hussain, many as 44 students passed in their Final Examinations and Sarker Nahidul Islam & Sabiha Yeasmin have passed qualified to be eligible for the membership of ICAB. Results of Advanced Stage (Case Studies) successfully. ICAB these examinations were published recently. The members of the Management & Editorial Board congratulated them for their Editorial Board-ICAB congratulated the successful candidates achievement. and wished them all success in their future endeavours.

Sujan Kumar Saha Tamara Hussain Sarker Nahidul Islam Sabiha Yeasmin

Shaju Barua Trishit Chowdhury Rubiya Akter Md. Ariful Islam Md. Kamal Hossain

Joydeb Dutta Abu Nasser Maniruzzaman Sardar Md. Shahazul Islam Md. Enamul Hasan

Badal Kumar Nath Shabbir Juzer Md. Moazzem Hossain Faiz Ahmed Mohammad Mohasin Khan

February 2013 13 ICAB News Bulletin No. 280

Mohammad Shakawat Muhammed Omar Nishi Kanti Dey Manik Majumder Hossain Bhuyan Anup Kumar Sarker Faruk Ripon

Dipankar Chandra Ghosh Mohammad Shah Alam Uttam Kumar Nandy Baidda Nath Saha Pijush Kumar Chakroborty

Md. Amran Hossan Sujoy Kumar Biswas Mezanoor Rahman Mohammed Abdul Alim Sukanta Bhattacharjee

Md. Akizur Rahman Md. Ahsan Ullah Farjana Yeasmin Pinto Kumar Saha S. M. Tauhidul Islam

Mesbah Uddin Mithun Chandra Pal Md. Abdus Satter Sarkar Sultan Moheuddin Mahamudunnabi

14 February 2013 ICAB News Bulletin No. 280

Results of Professonal Stage Knowledge & Application Level Exams Published In pursuance of Section 123 of the Bangladesh Chartered Accountants Bye-law 2004, the Council of the Institute of Chartered Accountants of Bangladesh (ICAB) declared the following results of the Professional Stage (Knowledge Level) and Professional Stage (Application Level) exams of the Institute held in November-December 2012. Professional Stage-Knowledge Level SL No. Reg No. Name of Candidates Roll No. SL No. Reg No. Name of Candidates Roll No. 48 6060 Mohammad. Golam Murtuza 1352 1 16289 Ahmed Reza Rafey 333 49 3305 Md Hamidul Islam 1353 2 10400 Md. Ershad Hossain Chowdhury 363 50 13307 Rumen Chandra Das 1354 3 10455 S M Mostafijur Rahman 371 51 11341 Mazid Ahmed 1355 4 15377 Mohammad Istiak Uddin 429 52 13391 Md. Mostofa Kamal 1361 5 18947 Mohammad Shah Aziz 447 53 16151 Shoeb Ahmed 1362 6 19196 Md Rashid Minhaz 459 54 4257 Gazi Md. Jahangir Hossain 1363 7 11174 Zonaid Hossen Talukder 516 55 9990 Mohammad Jabed Ullah 1374

8 5713 Mahbubur Rashid 534 56 10069 H. M. Saroyar 1375

9 9722 Nusrat Jahan 639 57 9992 Md. Abdullah Faruque 1378 58 12301 Pinaki Basak 1408 10 17940 Md. Rafiqul Khayr 645 59 6231 Md. Asaduzzaman Khan 1455 11 13008 Md Fokhro Uddin 646 60 8276 ABM Mostofa Tamal 1458 12 5866 Md. Mashiur Rahman Khan 649 61 13502 Md. Sarwar-e-Alam 1465 13 19079 Piblo Barua 654 62 9222 Mohammed Jasim Uddin 1468 14 18860 Md Abdullah Jalal Uddin 656 63 18163 Zahir Ahamed 1473 15 17446 Minhazul Hoque 664 64 19586 Saleh Ahmmed 1474 16 19095 Thauhidul Alam 671 65 5042 C.A.H.M. Enayet Ullah 1476 17 16752 Austin Rozario 672 66 17880 Nasrina Islam Sabia 1493 18 7281 Nipur Chowdhury 674 67 18976 Mohammad Ebadul Islam 1515 19 16565 Ahmed Talha Mobashsher 677 68 17115 Wahida Sharmin 1525

20 14536 Zahibul Huq Chowdhury 679 69 16776 Nurun Nahar Kanta 1541

21 14584 Mohammed Nazim Uddin 690 70 12737 Md. Kamruzzaman 1543 22 15750 Sagar Barua 705 71 16436 Md Ashaduzzaman Bhuiyan 1546 23 9264 Sonjoy Prasad Mallick 707 72 19139 Jannat Ara 1547 24 15011 Subarna Anwar 711 73 14896 Lavlu Chandra Roy 1550 25 20370 Md. Afzal Hossain 784 74 19307 Budrun Nahar 1557 26 20388 Golam Sadak Khondakar 809 75 19044 Md. Fazlay Elahi 1562 27 20387 Md Arif Hossain 812 76 18235 Gauranga Saha 1566 28 20374 Md Mustaq Ahmed 891 77 19693 Moinul Islam 1602 29 18627 Mohammad Abu Sayam 1154 78 19688 Sirajam Munira Binte Yusuf 1638 30 10916 Mahbub Ullah 1212 79 6489 Md. Nazmul Arefin 1743 31 9579 Mohammad Zahirul Haque 1225 80 16443 Koushik Saha 1797 32 11452 Md. Abdur Rouf 1226 81 19183 Sagar Chandra Biswas 1984 33 10211 Mohammad Azizul Hoque 1227 82 17290 Sunjida Jahan Pushan 2339 34 13641 Mohammad Rahad Husain 1234 83 13349 Shahinur Rahman 2374 35 8669 K.M. Mohiuddin Ahmed 1242 84 3604 Md. Rabiul Alam 2405 36 12695 Md. Anowar Hossain 1253 85 17151 Muhammad Mustafa Munim 2444 37 12141 Md. Shahadat Hossain 1255 86 17892 Faseeha Islam 2465 38 12167 Pranjit Paul 1277 87 19570 Bhola Nath kundu 2466 39 11525 Muhammad Mahfuzur Rahman 1281 88 19540 Md Rezaul Islam 2473 40 10702 Shyamal Krishna Mazumder 1284 89 13895 Md Rezaul Amin Bhuiyan 2474 41 11038 Mohammad Nazmul Islam Mullah 1339 90 16795 Owal Emamul Islam 2495 42 6654 Hari Kishore Datta 1340 91 9914 Md Ruhul Amin 2532 43 19709 Mohammad Jonayed Khan Chowdhury 1342 92 19823 Shahriar Ahsan Ahmmed 2536 44 18617 Md. Faisal Ahmed 1343 93 19524 Golam Morshed 2786 45 12781 Chandana Modok 1345 94 19723 Pinkon Saha 2886 46 9647 Shyamol Roy 1347 95 19534 Sharmin Sultana 3008 47 18888 Hannan Molla 1349 96 19012 Barisha Rabbe 3228 97 19619 Ehsanul Muneem 3535

February 2013 15 ICAB News Bulletin No. 280

SL No. Reg No. Name of Candidates Roll No. SL No. Reg No. Name of Candidates Roll No. 98 18440 H M Sarwar Maruf 3543 153 12346 Liton Chandra Bishwas 4155 99 13648 Ahmmad Mahbub Karim 3601 154 12118 Md Kamal Uddin Bhuiyan 4164 100 10822 Mohammad Mahamudul Haque 3602 155 11091 Mohammad Manik Sarkar 4248 101 17927 Md. Mahbubur Rahman 3603 156 18308 Mohammad Ahshan Habib 4261 102 14001 Md. Khan Sabbir Enam 3604 157 6445 Mohammad Shanewyaz Munshe 4262 103 19246 Md Arifur Rahman 3612 158 10011 Mahmud Kaiser 4288 104 10129 Suman Saha 3617 159 13611 Helen Kujur 4290 105 13653 Abu Hayet Mohammad Kamal 3623 160 12977 Md Mohasin 4355 106 11775 Md. Tarequl Kabir 3626 161 18862 Nupur Majumdar 4375 107 19169 Ankhi Akter 3630 162 12310 Poly Begum 4380 108 9998 Md Kamal Uddin 3652 163 13364 Md Sabbir Ahmed 4392 109 9218 Muhammad Mahfuzur Rahman 3656 164 17657 Sahela Jahan Rinti 4400 110 17803 Md Delwar Hossain 3668 165 6589 Mohammad Shazzad Hossain 4407 111 19153 Md. Nizam Uddin 3672 166 17165 Md Abu Salek Mahmud 4434 112 3940 Md. Joynal Abedin 3678 167 18046 Muhammad Al Mamun 4436 113 11938 H M Masud Hasan 3688 168 18273 Md. Naimul Islam 4479 114 3327 Md. Mozammel Hossain Khan 3692 169 17090 Md. Awlad Hossain 4501 115 13073 Utpal Chandra Paul 3694 170 7698 Md Anishur Rahman 4502 116 19722 Afsana Akhter Chisti 3700 171 15711 Md Kawsar Ahmed Mozumdar 4506 117 16826 Taslima Akter Khanam 3740 172 17692 Sheikh Salah Uddin 4507 118 18048 Md. Abu Osman Shuvo 3753 173 17761 Md Rezaul Karim 4508 119 19835 Syed Mehedi Hasan 3754 174 11434 Md Ashequl Islam 4511 120 14416 Tirtha Sarathi Ghosh 3756 175 18272 Shahriar Rahman Rafi 4512 121 16267 Md Zakaria Ibney Mostafa 3757 176 14312 Kazi Al Amin 4514 122 10301 Anower Ul Azim 3758 177 12491 Md Ahsan Kabir Khan 4517 123 10890 Md Azizur Rahman 3759 178 18310 Delowar Hossain 4522 124 19243 Md Sazzadul Islam Molla 3761 179 12876 Subir Kumar Shaha 4523 125 10163 Khabir Uddin 3767 180 12443 Md. Abdul Jalil 4525 126 5351 Muhammad Hafijur Rahman 3775 181 14155 Syed Sadek Hussain 4527 127 18819 Sajib Kumar Das 3776 182 2723 Kazi Sharif 4528 128 16124 Md Ferdous Habib Khan 3784 183 10784 Latifa Yesmin 4530 129 18427 Md. Jakim Hossain 3785 184 13612 Kazi Julfikar Hasan Razib 4532 130 11840 Mohammad Shahidullah 3792 185 11364 Md Mijanur Rahman 4533 131 15742 Md Atiqur Rahman 3804 186 14292 Samir Saha 4539 132 16508 Dhananjoy Saha 3806 187 13844 Kaiser Md. Al-Masud 4548 133 16449 Suman Chandra Das 3807 188 12744 Abdul Gaffar 4558 134 18049 Asaduzzaman Biswas 3813 189 18804 Nadia Hossain 4560 135 5336 Shamiur Rahaman 3816 190 19148 Dipanjan Das 4561 136 12220 Md. Abdul Matin 3827 191 17539 Md. Shariul Islam 4565 137 17942 Md. Kamal Hossain 3832 192 17704 Kazi Obydul Huq 4567 138 11920 Md Atawur Rahman 3837 193 17681 Md Rafiqul Islam 4568 139 19177 Md. Manjur Murshid Khondaker 3838 194 8491 Mohammad Zahidul Hassan 4571 140 17610 Papiya Khatun 3840 195 11062 Mohammad Habibul Huq 4592 141 17994 Souman Roy 3841 196 15820 Md Shamsuzzaman 4599 142 15142 Mohammad Jahirul Islam 3845 197 7983 Ms. Shukla Roy 4600 143 17888 Kazi Nasib Ahmed 3851 198 11315 Abu Sayed Md Riton Rouf 4602 144 15224 Muhammad Masud Rana 3866 199 18955 Muhammad Atiqur Rahman 4605 145 14266 Abdullah Al Mamun 3874 200 17844 A.K.M Ariful Huq 4607 146 11570 Safiqul Islam 3877 201 4025 Md Yeakub Ali Chowdhury 4612 147 19207 Md. Sabur Hossain 3878 202 11915 Md. Arfan Uddin 4616 148 18669 Md. Ashraful Alam 3894 203 9675 Md. Maruf Hossain 4618 149 17982 Md. Rasel Ahmed 3896 204 17949 Fazle Elahi Khan 4632 150 15351 Kuddus Ali 4001 205 18678 Md. Tifur Rahman Chowdhury 4633 151 14601 Muhammad Robiul Islam 4002 206 13322 Muhammad Ashraf Siddique 4634 152 17910 Asif Reza Khan 4143 207 16109 Md Aminul Islam 4635

16 February 2013 ICAB News Bulletin No. 280

SL No. Reg No. Name of Candidates Roll No. SL No. Reg No. Name of Candidates Roll No. 208 16836 Abu Nawem Md Aminul Ahasan 4636 264 18538 Suman Chandra Deb 4961 209 14544 Md. Asaduzzaman 4644 265 14082 Sojan Debnath 4963 210 9232 Md. Shofiul Anam 4648 266 16703 Md Ruhul Amin 4964 211 13868 Md. Aminul Islam 4653 267 19308 Tahrina Tanjeem 4970 212 14650 Md Abu Taleb Sarkar 4655 268 11145 Mohammad Nasir Uddin Molla 4971 213 19841 Mohammad Abul Hashem Sohag 4657 269 19150 Md. Ashraful Islam 4973 214 16987 Sreepada Halder 4659 270 14400 Md. Sadiqur Rahman 4979 215 10719 Mridul Kumar Mazumder 4662 271 12804 Dipu Roy 4980 216 7065 Md Mujammel Hossain 4671 272 18414 Md. Kamruzzaman 4984 217 17857 Asia Akter 4680 273 11037 Imran Alam Siddique Rubel 4986 218 18653 Kamal Hossain 4682 274 16720 Meghnath Singha 4987 219 13594 Maruf Hossain 4687 275 17322 Md Kabir Uddin 4992 220 15165 Md Imran Hossain 4688 276 19028 Rajib Kanti Bhowmik 4993 221 12136 Ashraful Alam 4689 277 17332 Md Arafat Hossain 4994 222 19499 H N Ashiqur Rahman 4691 278 15789 Ramen Roy 4996 223 12550 Farid Ahamed 4692 279 8500 Mohammad Moklasur Rahman 4999 224 15516 Anwar Hossain 4694 280 19673 Shibbir Ahamed 5005 225 10868 Mohammad Ziaul Islam 4698 226 19504 Sharmeen Jannath 4700 Professional Stage-Application Level 227 16880 Seema Akhter 4750 SL No. Reg No. Name of Candidates Roll No. 228 18801 A.R.M Shafiul Sayeed 4753 1 17465 Md Kamrul Hasan Siddiqui 6094 229 17960 Md. Mainul Islam 4781 2 19306 Sharmin Sultana 6185 230 15606 Md Afsar Jahan 4787 3 17602 Sumit Sazed 6404 231 15555 Md Mehedi Hasan 4788 4 18184 Mohammad Sirajus Salekin 6507 232 17899 Syed Al Imran 4792 5 17606 Mohammad Nurul Alam 6599 233 19494 Anwar Hossain 4804 6 18452 Md. Saiful Islam 6615 234 15985 Pranay Kumar Mondal 4805 7 14761 Manik Paul 6689 235 16154 Md Shamimur Rohman 4807 8 18178 Mehzabeen Ahmed Naveen 6820 236 7333 Bhuiyan Wahid Md. Salim 4834 9 17389 Mohiuddin Khalid 6846 237 18714 Moheuddin 4836 10 17549 Mohammad Nur-ul- Ahad 6852 238 14821 Md Ashraful Alam 4838 11 19036 Md. Fuad Hasan 6872 239 9098 Iqbal Hossain 4842 12 18880 Kazi Munmun Ahmed 6880 240 7290 Md. Shahadat Hossain Miah 4843 13 17305 Muhammad Sami Ul Hoque 6902 241 12468 Kazi Md Mofassarul Islam 4844 14 18352 Md. Mahbubur Rahman 6903 242 6642 Khondoker Moshiur Rahman 4845 15 19305 Fahmida Khan 6910 243 8357 Mohammed Najmul Hossain 4848 16 18307 Afzal Ahmed 6912 244 16529 Mahmudul Hasan 4849 17 18353 Md. Muktar Alam 6923 245 15492 Hasan Hafizur Rahaman 4852 18 17598 Ahamed Ashraf Sharif 6924 246 18740 Md. Shamim Al- Mamun 4853 19 15879 Mohan Adhikari 6961 247 9902 Mohammad Shahjahan Bhuiyan 4854 20 17192 Mohammad Shafikul Islam 6972 248 11211 Mohammed Altaf Hossain Molla 4856 21 17461 Taniya Fardus 7000 249 15586 Syeda Nasera Latif 4860 22 17619 Faisal Mahmud Sajeeb 7012 250 17784 Shafayet Hossain Molla 4861 23 16532 Abu Kamal Mohammod Pasha 7013 251 17349 Basudev Roy 4864 24 16435 Salma Akter 7017 252 15669 Khondoker Shamrita Tabassum 4870 25 18494 Avra Adhikary 7018 253 16176 Uttam Kumar Basak 4872 26 16901 Shah Jalal Chowdhury 7019 254 7950 Mohammed Ashraful Anowar 4873 27 16042 Rubaiyath Ara 7020 255 13765 Md Masudur Rahman 4874 28 19145 Md. Bani Amin 7032 256 18041 Md Osman Ghani 4875 29 16999 Asaduzzaman Sikder 7037 257 15106 ATM Habibullah Chowdhury 4876 30 13177 Mohammad Monzurul Ahsan 7038 258 10476 Mohammad Abdus Sattar 4878 31 18487 S.M. Mudrahir Rahaman 7041 259 12775 Mohammed Mohshin 4886 32 16713 Md Emdadul Haque 7042 260 15906 Md Saiful Islam 4897 33 18989 Mohammad Abu Hanif Meah 7047 261 19252 Md Nayan Mia 4909 34 17636 Md. Mustafizur Rahman 7053 262 18171 Md. Nure Alam Siddiki 4935 35 15188 Md Abdul Motin 7059 263 15187 Md Monirul Islam 4953

February 2013 17 ICAB News Bulletin No. 280 C A M P U S N E W S Resource Persons: ICAB Academic Campus (Session: Dec '12-Feb '13) Name of Resource Persons Sayeed Ahmed FCA, FCMA As a result, the cumulative number of (Sections-I-V of PS-KL-7th Batch) Md Mahamud Hosain FCA participated students of ICAB new Name of Teachers Md Reajul Islam ACA curriculum has been reached at 4,775, till Tofayel Ahmed FCA Md Selim Reza FCA January 31, 2013. Akram Uddin Ahmed FCA Shamim-Al-Mamun ACA The classes of Professional th Kamruzzaman FCA Abdullah-Al-Mamun ACA Stage-Application Level (6 Batch) & th Kutub Uddin Ahmad FCA Mohammed Tofazzul Hussain FCA Advanced Stage (5 Batch) students will be commenced after published the CA final Nirmol Chandra Sarker FCA Md Abdur Rouf FCA results of Examination Session: Anup Kumar Mukherjee ACA Muhammad Aminul Hoque ACA November-December 2012. Mahbub Alam ACA Romana Ahmed ACA On the other hand, the last date for Uttam Kumar Saha ACA Bibhuti Bushan Biswas ACA Muhammed Forkan Uddin FCA enrolment of Conversion Course of PS-KL Sujit Kumar Das ACA th th Rakesh Saha FCA (8 Batch) & PS-AL (4 Batch) has been Raihan Uddin Ahammad ACA extend up to 28 February 2013, and all the Md Amirul Islam FCA S M Rahmatul Mujeeb ACA concerned students are advised there, to Abdullah-Al-Mahmud FCA, FCMA,FCS Tapan Bala ACA register the classes by the stipulated time at Md Raghib Ahsan FCA Mohammad Abdul Ohab Miah FCA ICAB Academic Campus. Gopal Chandra Ghosh FCA, FCMA Jone Kumer Gupta ACA The Programme on the mentioned Muhammed Moshiur Rahman FCA Wahid Murad ACA Levels of classes have been organized by Shaheduzzaman Chowdhury FCA Tanvir Hasan ACA the Senior Deputy Director at ICAB Shahriar Istiaq Halim ACA Sabbir Ahmed FCA Academic Campus under the guidance of Secretary-ICAB and over all Mohammad Showket Akber FCA Palash Mollick Masud Khan FCA(India) supervision of the Vice President Mahmudul Hasan Khusru FCA Visiting Faculties (Education & Training)-ICAB, Gopal Chandra Ghosh FCA with the consent Md Mohiuddin Ahmed ACA (for Ongoing Session of and guidance of the President- ICAB, Md Din Islam Miah FCA PS-KL,7th Batch) Md Abdus Salam FCA. Mohammed Ariful Hoque ACA Name of Visiting Faculties Mohammed Sabir Ahmed FCA Md Abdus Salam FCA Mohammed Zakaria FCA Gopal Chandra Ghosh FCA,FCMA Mohammad Redwanur Rahman FCA Anwaruddin Chowdhury FCA Mohammad Shahidul Islam ACA Md Syful Islam FCA,FCMA Masud Parvez FCA Abdul Khalek FCA Mohammad Salahuddin Chowdhury ACA Dewan Nurul Islam FCA Shankar Chandra Karmaker FCA Masud Khan FCA (India) Announcement Muraheb Malik Chowdhury ACA (UK) Ranjan Kumar Bhowmik FCMA (Classes of Next Session) Ranjan Kumar Bhowmik FCMA Snehasish Barua FCA The New Session (March-May 2013) for ICAB Campus News the Students of Professional Imtiaz Lutful Baset FCA, FCMA Stage-Application Level (6th Batch) & Dr ASM Hossain Tayiab FCA The new session (Dec’12-Feb’13) of the Advanced Stage (5th Batch) will be held Pre-Examination Evening Coaching Md Mashudur Rahman FCA, FCMA from Saturday, 02 March 2013 onward Classes for Professional Stage-Knowledge at ICAB Academic Campus. A Notice Md Fokrul Islam FCA Level (7th Batch, Section: I-V, Number of has already been issued regarding the Shib Pada Dey ACA matter and all the concerned students are Students : 422) has stated from 05 Shekhar Kumar Halder ACA advised there, to enroll the classes by 24 December 2012.The classes of Professional February 2013 at ICAB Academic Mustaq Ahammed FCA Stage-Knowledge Level will continue up to Campus. Faker Ahmed ACA 27 February 2013.

18 February 2013 ICAB News Bulletin No. 280 Committees of ICAB for 2013 The standing and other Committees of ICAB for the year 2013 were approved in a meeting of the Council-ICAB held on 8 January 2013. Details are as follows STANDING COMMITTEES-2013 Kamrul Abedin FCA Snehasish Barua FCA (894) Md. Shahadat Hossain FCA Nanda Dulal Saha FCA (895) EXECUTIVE COMMITTEE 2013 M A Quader Kabir FCA (47) Mohammad Abdul Ohab Miah FCA (901) Chairman: Md. Abdus Salam FCA Mian Muhammad Shaheedullah FCA (118) Ajit Kumar Paul FCA (908) Members Chitta Ranjan Mazumder FCA (178) Md. Abdur Rouf FCA (918) Showkat Hossain FCA Md. Nurul Haque FCA (195) Md. Rokonuzzaman FCA (936) Muhammad Farooq FCA Md. Mustafizur Rahman FCA (218) Sabbir Ahmed FCA (937) Masih Malik Chowdhury FCA A F M Alamgir FCA (268) Mohammed Sabir Ahmed FCA (949) Anwaruddin Chowdhury FCA Bimalendu Chakraborty FCA (425) Babul Kumar Saha FCA (962) Abu Sayed Mohammed Nayeem FCA Abu Sayeed Mohammad Ali FCA (431) Md. Ashraful Hoque FCA (976) Abbas Uddin Khan FCA Sha Md. Zakaria Bhuiyan FCA (446) Mohammad Mizanur Rahman FCA (987) Muhammed Farhad Hussain FCA AKM Mohitul Haq FCA (458) Muhammad Mehedi Hasan FCA (1000) Md. Syful Islam FCA Tofayel Ahmed FCA (468) MBM Lutful Hadee FCA (1006) Member Secretary: Secretary-ICAB S M Atiar Rahman FCA (574) Md. Zillur Rahman ACA (1040) Md Abdul Momin Khan Lohani FCA (575) Md. AKH Hasif Sowdagar ACA (1054) EXAMINATION COMMITTEE 2013 Mohammad Hamidur Rashid FCA (607) Maria Howlader ACA (1063) Chairman: Md. Abdus Salam FCA Md. Tofazzal Islam Talukder FCA (608) Syed Md. Enamul Kabir ACA (1078) Akhtar Sanjida Kasem FCA (643) Shahriar Istiaq Halim ACA (1083) Members Sib Sankar Saha FCA (702) Faker Ahmed ACA (1112) Gopal Chandra Ghosh FCA Md. Atikur Rahman FCA (715) Md. Wahid Murad ACA (1117) Dr. Md. Abu Sayed Khan FCA Sabbir Ahmed FCA (770) Reza-Ur Rahman Mahmud ACA (1123) Md. Humayun Kabir FCA Md. Moniruzzaman FCA (787) Mohammad Ibrahim Khalil ACA (1128) Kamrul Abedin FCA Amal Krishna Das FCA (802) Abdullah-Al-Mamun ACA (1142) Dewan Nurul Islam FCA Md. Fokrul Islam FCA (890) Md. Jasim Uddin ACA (1147) Adeeb Hossain Khan FCA Snehasish Barua FCA (894) Md. Monjurul Ahmed ACA (1161) Nasim Anwar FCA Ajit Kumar Paul FCA (908) Anjan Kumar Roy ACA (1175) Md. Mustafizur Rahman FCA (218) Mizanur Rahman FCA (940) Muhammad Arifur Rahman ACA (1231) Member Secretary: Secretary-ICAB Md. Zakaria FCA (967) Mohammad Touhidur Rahman ACA (1279) Md. Ashraful Azim FCA (975) Md. Mosharof Hossain ACA (1319) INVESTIGATION & DISCIPLINARY COMMITTEE 2013 Fouzia Haque ACA (1032) Esha Nabila Hussain ACA (1397) Md. Syed Abul Hashem ACA (1093) Shayema Akter ACA (1413) Chairman: Zahir Uddin Ahmed FCA Faker Ahmed ACA (1112) Kazi Shah Omar Faruk ACA (1422) Co-Chairman: Muhammad Farooq FCA Md. Wahid Murad ACA (1117) Ramdas Howlader ACA (1457)

Members Md. Ali Akther Rezvi ACA (1183) Mahmudur Rahman ACA (1491) Akhtar Sohel Kasem FCA Md. Towhid Hasan Masud ACA (1223) Member Secretary: Mahbub Ahmed Masih Malik Chowdhury FCA Md. Al-Amin Siddiki ACA (1164) Siddique FCA, Senior Deputy Director Abu Sayed Mohammed Nayeem FCA Kamal Hossain ACA (1269) (Technical)-ICAB Md. Mosharof Hossain ACA (1319) Md. Humayun Kabir FCA BOARD OF STUDIES 2013 Md. Syful Islam FCA Md. Selim Reza ACA (1329) AKM Rafiqul Islam FCA (30) Md. Shohel Rana ACA (1383) Chairman: ABM Azizuddin FCA Syed Fazlul Haque FCA (63) Md. Yeasin Mollah ACA (1441) Members Sheikh A. Hafiz FCA (110) Sajib Sarkar ACA (1467) Gopal Chandra Ghosh FCA Chitta Ranjan Mazumder FCA (178) Ashraf-Uz-Zaman Ali ACA (1518) Masih Malik Chowdhury FCA Md. Iqbal Chowdhury FCA (272) Member Secretary: Secretary-ICAB Abu Sayed Mohammed Nayeem FCA Md. Amirul Islam FCA (331) TECHNICAL & RESEARCH COMMITTEE 2013 Muhammed Farhad Hussain FCA Sarwar Azam Khan FCA (409) A F Nesaruddin FCA Md. Abul Kashem Majumder FCA (566) Chairman: Showkat Hossain FCA Kamrul Abedin FCA Md. Shahjahan Majumder FCA (571) Members Dewan Nurul Islam FCA Md. Tofazzal Islam Talukder FCA (608) Anwaruddin Chowdhury FCA Md. Rafiqul Islam Khan FCA (155) Mohammad Al Maruf Khan FCA (667) Md. Humayun Kabir FCA Chitta Ranjan Mazumder FCA (178) Sib Sankar Saha FCA (702) A F Nesaruddin FCA Md. Mustafizur Rahman FCA (218) Abu Noim Md. Kashem Chowdhury FCA (752) Nasir Uddin Ahmed FCA Md. Shafiul Alam FCA (254) Ala Uddin FCA (805) Adeeb Hossain Khan FCA A F M Alamgir FCA (268) Md Sayeed Ahmed FCA (811) Mohammad Anwarul Karim FCA (522) M A Baree FCA (482) Mahmudul Hasan Khusru FCA (820) Sabbir Ahmed FCA (770) SM Atiar Rahman FCA (574) Mostafa Kamal FCA (829) Mohammod Masud Rana FCA (773) Md Abdul Momin Khan Lohani FCA (575) Masud Parvez FCA (835) Mohammad Monowar Hossain FCA(788) Md. Kamrul Hassan FCA (579) Mohammed Mizanur Rahman FCA (862) Md. Zafar Ullah Khan FCA (782) Md. Shafiqul Alam FCA (603) Snehasish Barua FCA (894) Mohammad Mohiuddin Ahmed FCA (800) Md. Humayun Bokhteyar FCA (631) Ajit Kumar Paul FCA (908) Ala Uddin FCA (805) Akhtar Sanjida Kasem FCA (643) Md. Selim Reza FCA (939) Md. Sayeed Ahmed FCA (811) Md. Harun-or-Rashid FCA (697) Member Secretary: Secretary-ICAB Mohammad Nesar Uddin FCA (814) Hassan Md Ziaul Hoque Khan FCA (711) Abdullah Al Mahmud FCA (818) Neaz Mohammed FCA (763) ARTICLED STUDENTS COMMITTEE 2013 Mahmudul Hasan Khusru FCA (820) Tushar Bhowmik FCA (784) Chairman: Md. Syful Islam FCA Md. Mahamud Hosain FCA (833) Mohammad Mohiuddin Ahmed FCA (800) Mohammad Syed Bashir Ali FCA (849) Ala Uddin FCA (805) Members Gopal Chandra Ghosh FCA Harun Mahmud FCA (850) Md. Mahsudur Rahman FCA (815) Mohammad Jashim Uddin FCA(869) Abdullah Al Mahmud FCA (818) Abbas Uddin Khan FCA Muhammed Farhad Hussain FCA Muhammed Moshiur Rahman FCA (874) Mahmudul Hasan Khusru FCA (820) Mohammed Forkan Uddin FCA (886) Md. Abu Bakar FCA (830)

February 2013 19 ICAB News Bulletin No. 280

Masud Parvez FCA (835) Dipok Kumar Roy ACA (1334) PROFESSIONAL DEVELOPMENT Mohammad Syed Bashir Ali FCA (849) Shayema Akter ACA (1413) COMMITTEE 2013 Md. Jahidur Rahman FCA (860) Md. Mosiur Rahman ACA (1418) Chairman: Muhammad Farooq FCA Md. Fokrul Islam FCA (890) Member Secretary: Mahbub Ahmed Mohammad Abdul Ohab Miah FCA (901) Siddique FCA, Senior Deputy Director Members Mustaq Ahammed FCA (924) (Technical)-ICAB Akhtar Sohel Kasem FCA Dr. Md. Abu Sayed Khan FCA Sabbir Ahmed FCA (937) Md. Shamsur Rahman FCA (941) NON-STANDING COMMITTEES-2013 Abbas Uddin Khan FCA Md. Humayun Kabir FCA Babul Kumar Saha FCA (962) REAL ESTATE COMMITTEE 2013 Muhammad Mehedi Hasan FCA (1000) A F Nesaruddin FCA Chairman: A F Nesaruddin FCA Dewan Nurul Islam FCA Md. Abu Khair Hasanul Hasif Sowdagr ACA (1054) Md. Syful Islam FCA Md. Sarwar Hossen ACA (1077) Members Md. Shahadat Hossain FCA Shahriar Istiaq Halim ACA (1083) Showkat Hossain FCA Anil Chandra Nath FCA (53) Farjana Akter Sadi ACA (1098) Masih Malik Chowdhury FCA A S M Ataul Karim FCA (66) Mohammad Ibrahim Khalil ACA (1128) Abbas Uddin Khan FCA Abul Kashem FCA (74) Mainul Huda ACA (1131) Muhammed Farhad Hussain FCA Muhammed Akram Hussain FCA (91) Mohammad Salahuddin Chowdhury ACA (1153) Dewan Nurul Islam FCA Mian Muhammad Shaheedullah FCA (118) Oishee Labina Hussain ACA (1341) Md. Shahadat Hossain FCA Md. Rafiqul Islam Khan FCA (155) Mohammad Belayet Hossain ACA (1480) Md. Rafiqul Islam Khan FCA (155) Chitta Ranjan Mazumder FCA (178) Chairman, DRC-ICAB Sushil Kumar Basak FCA (166) ATM Mustafizur Rahman FCA (253) Chairman, CRC-ICAB Md. Ashraf Uddin Ahmed FCA (210) Kanchi Lal Das FCA (403) Masud Khan, Finance Director, Lafarge Md. Anisur Rahman FCA (350) AKM Aminul Hoque FCA (407) Surma Cement Ltd Jamaluddin Ahmed Ph.D, FCA (498) Abdur Razzaque Mollah FCA (422) Muinuddin Khan, Professor, University of Dhaka Azhar Uddin Ahmed FCA (547) Manoranjan Bhakta FCA (475) Member Secretary: Prof. Dr. Mahfuzul Md. Joynal Abedin FCA (622) Jamaluddin Ahmed Ph.D, FCA (498) Hoque, Director (LPD)-ICAB Mohammad Abu Kaiser FCA (626) Suraiya Zannath Khan FCA (582) Azharul Hoque FCA (664) AKM Shamsul Alam FCA (584) QUALITY ASSURANCE BOARD 2013 Md. Harun-Or-Rashid FCA (697) Md. Mizanur Rahman FCA (592) Chairman: ASM Nayeem FCA Sidhartha Barua FCA (699) Quamrul Ahsan Chowdhury FCA (597) Members Md. Shah Alam Mridha FCA (733) Mohammad Hamidur Rashid FCA (607) Md. Abdus Salam FCA Md. Rokonuzzaman FCA (739) Md. Abu Sina FCA (619) Muhammad Farooq FCA Mohammod Masud Rana FCA (773) Yesmin Sabder Ali FCA (649) Akhtar Sohel Kasem FCA AKM Saif Ullah Kowchar FCA (828) Md. Raghib Ahsan FCA (689) Md. Syful Islam FCA Syed Sarwar Moorshid ACA (861) Netai Chand Talukder FCA (706) Muhammed Abul Hashem FCA (964) Md. Moahadul Mowla Chowdhury FCA (709) Adeeb Hossain Khan FCA Nasim Anwar FCA Kamruzzaman ACA (968) Amal Krishna Das FCA (802) Mohammad Khairul Alam FCA (972) H M Rakib Ullah Bashar FCA (803) Anil Chandra Nath FCA (53) Nusrat Jahan FCA (857) Syed Fazlul Haque FCA (63) Mohammad Redwanur Rahman FCA (999) Md. Yasin Miah FCA (1001) Md. Fokrul Islam FCA (890) Chitta Ranjan Mazumder FCA (178) Nanda Dulal Saha FCA (895) Mujibul Huque FCA (180) MBM Lutful Hadee FCA (1006) Uzzal Kumar Nandi FCA (1030) Delwar Hossen FCA (917) Md. Ataul Hoque FCA (255) Mohammad Tarek FCA (926) Abu Sayeed Mohammad Ali FCA (431) Mohammad Shibbir Hossain ACA (1048) Palash Ranjan Bhowmik ACA (1060) Sabbir Ahmed FCA (937) Ali Ashfaq FCA (509) Md. Selim Reza FCA (939) Suraiya Zannath Khan FCA (582) Manik Lal Samadder ACA (1109) Uttam Kumar Saha ACA (1121) Binoy Gopal Roy FCA (965) Ferdous Ahmed Khan FCA (612) Mohammad Mizanur Rahman FCA (987) Ahsan Parvez FCA (624) Secretary, DRC-ICAB Fouzia Haque ACA (1032) Yesmin Sabder Ali FCA (649) Secretary, CRC-ICAB Kutub Uddin Ahmad ACA (1037) Md. Tipu Sultan FCA (661) Member Secretary: Secretary-ICAB Shekhar Kumar Halder ACA (1087) Mohammad Al Maruf Khan FCA (667) EDITORIAL BOARD 2013 Md. Reajul Islam ACA (1111) Md. Raghib Ahsan FCA (689) Md. Wahid Murad ACA (1117) Arshad Ali Chowdhury FCA (743) Chairman: Muhammed Farhad Hussain FCA Muhammad Aminul Hoque ACA (1129) Neaz Mohammed FCA (763) Members Rokeya Khatun ACA (1150) Sabbir Ahmed FCA (770) Md. Abdus Salam FCA Md. Al Amin Siddiki ACA (1164) Md. Moniruzzaman FCA (787) Gopal Chandra Ghosh FCA Azhar Ali ACA (1182) Md. Mahsudur Rahman FCA (815) Akhtar Sohel Kasem FCA Md. Ali Akther Rezvi ACA (1183) Leena Razzaque FCA (821) Masih Malik Chowdhury FCA Jone Kumer Gupta ACA (1203) Masud Parvez FCA (835) Nasir Uddin Ahmed FCA Mohammad Mofizul Haque Rinku ACA (1204) Muhammed Shamim Reza FCA (838) Sabbir Ahmed FCA (770) Arun Kumer Kundu ACA (1217) Nusrat Jahan FCA (857) Md. Sayeed Ahmed FCA (811) Md Lutfar Rahman ACA (1219) Md. Jahidur Rahman FCA (860) Mahmudul Hasan Khusru FCA (820) A.H.M Ariful Islam ACA (1260) Mohammed Forkan Uddin FCA (886) Md. Abu Bakar FCA (830) Salim Ullah Bahadur ACA (1274) Snehasish Barua FCA (894) Md. Mahamud Hosain FCA (833) Sk. Ashik Iqbal ACA (1310) Nanda Dulal Saha FCA (895) Harun Mahmud FCA (850) Mohammad Rostam Hossain ACA (1340) Ajit Kumar Paul FCA (908) Mohammed Jashim Uddin FCA (863) Md. Rejaul Karim ACA (1355) Mustaq Ahammed FCA (924) Snehasish Barua FCA (894) Kazi Shah Omar Faruk ACA (1422) Mizanur Rahman FCA (940) Ajit Kumar Paul FCA (908) Muhammad Main Uddin (1454) Babul Kumar Saha ACA (962) Md. Abid Hossain Khan FCA (996) Member Secretary: Muhammad Golam Md. Zakaria FCA (967) Muhammmad Aminul Hoque ACA (1129) Shahriar ACA, Deputy Director Md. Ashraful Azim FCA (975) Zareen Hosein ACA (1152) (Technical)-ICAB Md. Ashraful Haque FCA (976) Md. Shahidul Islam ACA (1171) TAXATION & CORPORATE LAWS Muhammad Mehedi Hasan FCA (1000) Dipok Kumar Roy ACA (1334) COMMITTEE 2013 Md. Zillur Rahman ACA (1040) Chairman DRC-ICAB Md. Sarwar Hossen ACA (1077) Chairman CRC-ICAB Chairman: Md. Humayun Kabir FCA Sayed Abul Hashem ACA (1093) Member Secretary: Sqn Ldr SM Abu Members Md. Kishlur Rahman ACA (1187) Nayem Ahmed, psc, (Rtd) Senior Deputy Akhtar Sohel Kasem FCA F R M. Rashedul Hasan ACA (1283) Secretary -ICAB Masih Malik Chowdhury FCA

20 February 2013 ICAB News Bulletin No. 280

Abu Sayed Mohammed Nayeem FCA Shah Md. Zakaria Bhuiyan FCA (446) Mohammed Sabir Ahmed FCA (949) A F Nesaruddin FCA Tofayel Ahmed FCA (468) Md. Zakaria FCA (967) Nasir Uddin Ahmed FCA Md. Enamul Haque Choudhury FCA (471) Md. Yasin Miah FCA (1001) Md. Syful Islam FCA Manoranjan Bhakta FCA (475) Chandra Shakhar Pal Chowdhury FCA (1004) Nasim Anwar FCA Dewan Nazrul Islam FCA (533) Md. Zillur Rahman ACA (1040) Abul Khair Chowdhury FCA (52) Md. Tofazzal Islam Talukder FCA (608) Afrin Akhter ACA (1073) Md. Ashraf Uddin Ahmed FCA (210) Hassan Imam Patwary FCA (653) Noor Ahamed ACA (1114) Md. Mustafizur Rahman FCA (218) Imtiaz Lutful Baset FCA (663) Sabuj Hossain Chowdhury ACA (1119) Khundkar Mahmudul Hasan FCA (413) Md. Raghib Ahsan FCA (689) Moinul Hye Asif ACA ((1127) Bimalendu Chakraborty FCA (425) Md. Harun-Or-Rashid FCA (697) Mukit Ahmed ACA (1137) Akhter Zamil FCA (441) Sib Sankar Saha FCA (702) Mohammad Mosttafa Shazzad Hasan ACA (1433) AKM Mohitul Haq FCA (458) Md. Akram Uddin Ahmed FCA (738) Md. Abdul Ahad ACA (1466) M A Baree FCA (482) Neaz Mohammed FCA (763) Member Secretary: Md. Nasrat Hasan, Azhar Uddin Ahmed FCA (547) Md. Akbar Hossain FCA (767) Deputy Secretary-ICAB Hasan Mahmood FCA (564) Mohammad Mosharraf Hossain Ph.D, FCA (769) Syed Mahmud Ahmad FCA (586) Abdullah Al Mahmud FCA (818) REVIEW COMMITTEE FOR PUBLISHED Ferdous Ahmed Khan FCA (612) Mahmudul Hasan Khusru FCA (820) ACCOUNTS & REPORTS 2013 Abdul Haque FCA (630) Mohammad Syed Bashir Ali FCA (849) Chairman: Abbas Uddin Khan FCA Md. Humayun Bokhteyar FCA (631) Nusrat Jahan FCA (857) Members Abdul Khalek FCA (646) Shyamal Krishna Roy FCA (877) Md. Abdus Salam FCA Mashuque Ahmed FCA (690) Mohammed Abdur Rashid FCA (881) Masih Malik Chowdhury FCA Md. Atikur Rahman FCA (715) Abdullah Al Mamun FCA (889) Anwaruddin Chowdhury FCA Md Akter Hossain Sannamat FCA (729) Muhammad Zahangir Alam FCA (897) Md. Humayun Kabir FCA Md. Akbar Hossain FCA (767) Shankar Chandra Karmaker FCA (905) Kamrul Abedin FCA Muhammed Shamim Reza FCA (838) Ajit Kumar Paul FCA (908) Nasir Uddin Ahmed FCA Mohammed Tofazzul Hussain FCA (848) Shaiful Alam FCA (946) Dewan Nurul Islam FCA Mohammed Sayduzzaman FCA (855) Babul Kumar Saha FCA (962) Md. Syful Islam FCA Mohammed Mizanur Rahman FCA (862) Mohammad Khairul Alam FCA (972) Nasim Anwar FCA Muhammed Moshiur Rahman FCA (874) Dr. ASM Hossain Tayiab FCA (977) Md. Nurul Haque FCA (195) Snehasish Barua FCA (894) Shubankar Shil ACA (1033) Md. Anisur Rahman FCA (350) Mohammad Abdul Oahab Miah FCA (901) Md. Zillur Rahman ACA (1040) Syed Abdul Hamid FCA (464) Md. Rokonuzzaman FCA (936) Bibhuti Bushan Biswas ACA (1088) M Zabed Ali Mridha FCA (478) Mohammed Sabir Ahmed FCA (949) Md. Wahid Murad ACA (1117) Ali Ashfaq FCA (509) Nirmol Chandra Sarker FCA (957) Sabuj Hossain Chowdhury ACA (1119) Md. Shahjahan Majumder FCA (571) Binoy Gopal Roy FCA (965) Md. Kishlur Rahman ACA (1197) Haider Ahmed Khan FCA (576) Kamruzzaman ACA (968) Farzana Firoz ACA (1232) Md. Mizanur Rahman FCA (592) Mohammad Showket Akber FCA (970) Kamal Hossain ACA (1269) Faroque Ahmed Khan FCA (618) Dr. ASM Hossain Tayiab FCA (977) Md. Hafizur Rahman ACA (1289) Sib Sankar Saha FCA (702) Md. Abid Hossain Khan FCA (996) Aisha Siddiqua ACA (1424) Md. Shah Alam Mridha FCA (733) MBM Lutful Hadee ACA (1006) Md. Nazmul Hussain Siddique ACA (1427) Sabbir Ahmed FCA (770) Mohammad Nazrul Islam ACA (1036) Md. Firoz Iftekher ACA (1435) Mohammod Masud Rana FCA (773) Md. Reajul Islam ACA (1111) Member Secretary: Md. Shafiqul Islam, Mohammad Monowar Hossain FCA (788) Abu Sayeed Ahmed ACA (1115) Deputy Secretary-ICAB Mohammad Mohiuddin Ahmed FCA (800) Mohammad Ibrahim Khalil ACA (1128) Imran Ahmed FCA (827) Muhammmad Aminul Hoque ACA (1129) SAFA, CAPA & INTERNATIONAL Mostafa kamal FCA (829) Mohammad Nazim Uddin ACA (1130) AFFAIRS COMMITTEE 2013 Masud Parvez FCA (835) Rokeya Khatun ACA (1150) Chairman: Adeeb Hossain Khan FCA Mohammad Syduzzaman FCA (855) Md. Amir Hossain ACA (1271) Members Md. Jahidur Rahman FCA (860) Mohammad Touhidur Rahman ACA (1279) Akhtar Sohel Kasem FCA Mohammed Jashim Uddin FCA (863) F R M Rashedul Hasan ACA (1283) Anwaruddin Chowdhury FCA Muhammad Moshiur Rahman FCA (874) Taslim Hossain ACA (1293) Abu Sayed Mohammed Nayeem FCA Mohammed Forkan Uddin FCA (886) Md. Mosharof Hossain ACA (1319) Abbas Uddin Khan FCA Md. Fokrul Islam FCA (890) Khaled Mohammad Munirul Muktadir ACA (1332) Md. Humayun Kabir FCA Mohammad Abdul Ohab Miah FCA (901) Md. Alauddin Khan ACA (1393) Dewan Nurul Islam FCA Md. Eftekhar Ali FCA (910) Kazi Md. Zafrullah ACA (1398) Md. Syful Islam FCA Mohammed Hamidul Islam FCA (912) Md. Razib Hossain ACA (1417) Nasim Anwar FCA Md. Abdur Rouf FCA (918) Md. Yeasin Mollah ACA (1441) Joerder Nowsher Ali FCA (330) Mustaq Ahammed FCA (924) Mostafa Kamal Ahmed ACA (1450) Sarwar Azam Khan FCA (409) Md. Rokonuzzaman FCA (936) Member Secretary: Mahbub Ahmed AKM Mohitul Haq FCA (458) Mohammed Sabir Ahmed FCA (949) Siddique FCA, Senior Deputy Director Akhter Matin Chaudhury FCA (534) Md. Zakaria FCA (967) (Technical)-ICAB Haider Ahmed Khan FCA (576) Md. Yasin Miah FCA (1001) Md. Kamrul Hassan FCA (579) Fouzia Haque ACA (1032) PROJECT DEVELOPMENT & Md. Zillur Rahman ACA (1040) IMPLEMENTATION COMMITTEE 2013 Nehal Ahmed FCA (609) Parveen Mahmud FCA (632) Mohammad Nur Nobi ACA (1062) Chairman: Nasim Anwar FCA Yesmin Sabder Ali FCA (649) Afrin Akhter ACA (1073) Members Shama Rukh Alam FCA (724) Mohammad Obaidul Islam Khan ACA (1075) Muhammad Farooq FCA Ahmed Raihan Shamsi FCA (745) Shahriar Istiaq Halim ACA (1083) Gopal Chandra Ghosh FCA Mohammed Jashim Uddin FCA (863) Bibhuti Bushan Biswas ACA (1088) Anwaruddin Chowdhury FCA Mohammed Forkan Uddin FCA (886) Mohammad Ibrahim Khalil ACA (1128) Abbas Uddin Khan FCA Mohammed Zahirul Kium FCA (887) Abdullah-Al-Mamun ACA (1142) Md. Humayun Kabir FCA Md. Fokrul Islam FCA (890) Rokeya Khatun ACA (1150) Kamrul Abedin FCA Nanda Dulal Saha FCA (895) Mohammad Aminul Haque ACA (1158) Dewan Nurul Islam FCA Md. Eftekhar Ali FCA (910) Rojina Akhter ACA (1206) Md. Syful Islam FCA Md. Abdur Rouf FCA (918) Mohammad Touhidur Rahman ACA (1279) Enamul Kabir FCA (280) Mizanur Rahman FCA (940) Mohammad Ali Kawsar ACA (1290) Md. Abdul Ahad FCA (385) Ruhul Amin FCA (948) Kazi Shah Omar Faruk ACA (1422)

February 2013 21 ICAB News Bulletin No. 280

Md. Arshadul Kabir ACA (1426) Muhammed Farhad Hussain FCA AKM Saif Ullah Kowchar FCA (828) Morshedul Islam ACA (1430) A F Nesaruddin FCA Mostafa Kamal FCA (829) Member Secretary: Md. Nasrat Hasan, Kamrul Abedin FCA Muhammad Nazrul Islam FCA (884) Deputy Secretary-ICAB Nasir Uddin Ahmed FCA Mohammed Forkan Uddin FCA (886) Md. Shahadat Hossain FCA Snehasish Barua FCA (894) INFORMATION & COMMUNICATION Nasim Anwar FCA Ajit Kumar Paul FCA (908) TECHNOLOGY COMMITTEE 2013 M A Quader Kabir FCA (47) Mohammad Zakaria FCA (967) Chairman: Akhtar Sohel Kasem FCA Md. Showkat Hossain FCA (196) Md. Rejaul Karim ACA (1355) Members Harun-ur-Rashid FCA (312) Md. Sazzad Hossain ACA (1470) Md. Abdus Salam FCA Akhter Matin Chaudhury FCA (534) Member Secretary: Mahbub Ahmed Gopal Chandra Ghosh FCA Md. Habibur Rahman Mollah FCA (563) Siddique FCA, Senior Deputy Director Anwaruddin Chowdhury FCA Md. Abul Kashem Majumder FCA (566) (Technical)-ICAB A F Nesaruddin FCA S M Atiar Rahman FCA (574) Nasir Uddin Ahmed FCA Mia Fazle Karim FCA (614) Md. Abu Sina FCA (619) CONTINUING PROFESSIONAL Dewan Nurul Islam FCA DEVELOPMENT COMMITTEE 2013 Md. Shahadat Hossain FCA Md. Rafiqul Islam FCA (633) Nasim Anwar FCA Gopal Bijoy Singh FCA (658) Chairman: Masih Malik Chowdhury FCA Ali Ashfaq FCA (509) Md. Atikur Rahman FCA (715) Members Khondkar Atique-e-Rabbani FCA (588) Abu Noim Md. Kashem Chowdhury FCA (752) Md. Abdus Salam FCA Md. Shafiqul Alam FCA (603) Syeda Assma Kakoli FCA (813) Gopal Chandra Ghosh FCA Noor-E-Khoda Abdul Mobin FCA (656) Leena Razzaque FCA (821) Anwaruddin Chowdhury FCA AKM Kamrul Islam FCA (670) Jiban Chandra Das FCA (832) Abbas Uddin Khan FCA Swadesh Ranjan Saha FCA (718) Masud Parvez FCA (835) Md. Humayun Kabir FCA Ahmed Raihan Shamsi FCA (745) Mohammed Shakil Choudhury FCA (868) A F Nesaruddin FCA Mohammad Nesar Uddin FCA (814) Mohammed Forkan Uddin FCA (886) Nasir Uddin Ahmed FCA Imran Ahmed FCA (827) Md. Fokrul Islam FCA (890) Md Abu Taleb Talukder FCA (61) Mohammed Kamrul Hasan FCA (836) Shakhar Chandra Karmaker FCA (905) Shah Md. Zakaria Bhuiyan FCA (446) Mohammad Mizanur Rahman FCA (862) Abdulla-Al-Mahmud FCA (915) Md. Mizanur Rahman FCA (592) Mohammed Jashim Uddin FCA (863) Md. Selim Reza FCA (939) Md. Humayun Bokhteyar FCA (631) Mohammad Jashim Uddin FCA (869) Shaiful Alam FCA (946) Md. Tipu Sultan FCA (661) Abu Muhammed Saiful Islam FCA (872) Mohammed Sabir Ahmed FCA (949) Md. Salim Uddin FCA (710) Mohammed Zahirul Kium FCA (887) Syed Mustaque Ahmed FCA (956) Md. Faruk Uddin Ahammed FCA (720) Nanda Dulal Saha FCA (895) Binoy Gopal Roy FCA (965) Shama Rukh Alam FCA (724) Mohammad Abdul Ohab Miah FCA (901) Hassan Shahid Sarwar FCA (991) Md. Rokonuzzaman FCA (739) Mohammed Hamidul Islam FCA (912) Ratna Dutta FCA (992) Syed Saiful Islam ACA (747) Md. Abdur Rouf FCA (918) Mohammad Redwanur Rahman FCA (999) Abu Noim Md. Kashem Chowdhury FCA (752) Mustaq Ahammed FCA (924) Mohammad Ebadat Hossain Bhuiyan FCA (1007) Debdulal Karmaker FCA (786) Md. Fazlul Haque FCA (933) Kishower Amin ACA (1015) Masud Parvez FCA (835) Sabbir Ahmed FCA (937) Anjan Mallik ACA (1099) Mohammad Syed Bashir Ali FCA (849) Dilip Kumar Mandal FCA (955) Mohammad Arisur Rahman ACA (1100) Md. Anowar Hossain FCA (944) Babul Kumar Saha FCA (962) Mohammad Nazim Uddin ACA (1130) Nirmol Chandra Sarker FCA (957) Kazi Md. Fazlul Karim FCA (963) Mukit Ahmed ACA (1137) Kazi Md. Fazlul Karim FCA (963) Mahadev Sarker Sumon FCA (973) Rokeya Khatun ACA (1150) Kamruzzaman FCA (968) Mohammad Atikuzzaman FCA (986) Arun Kumer Kundu ACA (1217) Md. Ashraful Azim FCA (975) Mohammad Mizanur Rahman FCA (987) Md. Sazzad Hossain ACA (1470) Kazi Mustaid Murshed FCA (981) Muhammad Hafizur Rahman FCA (1002) Chairman, DRC Mohammad Ebadat Hossain Bhuiyan FCA (1007) Mohammed Hafizour Rahman FCA (1012) Member Secretary: Ms Syma Banu, Rakesh Saha FCA (1011) Kishower Amin ACA (1015) Deputy Director (LDP) Muhammad Shariful Islam Shiplu FCA (1018) Md. Monirul Islam ACA (1025) COMMITTEE FOR AMENDMENT OF CA Shubhankar Shil ACA (1033) Kutub Uddin Ahmad ACA (1037) ORDER & BYE-LAWS 2013 Md. Hasmot Ali ACA (1034) Shah Muhammad Ashequr Rahman ACA (1045) Mohammad Nazrul Islam ACA (1036) Mahbub Alam ACA (1050) Chairman: Sheikh A. Hafiz FCA Shahriar Istiaq Halim ACA (1083) Md. Abu Khair Hasanul Hasif Sowdagar ACA (1054) Members Abdullah-Al Mamun ACA (1142) Palash Ranjan Bhowmik ACA (1060) Md. Abdus Salam FCA Zareen Hosein ACA (1152) Muhammad Mahfuzur Rahman ACA (1061) Akhtar Sohel Kasem FCA Mohammad Salahuddin Chowdhury ACA (1153) Mohammad Nur Nobi ACA (1062) Masih Malik Chowdhury FCA Mohammad Mofizul Haque Rinku ACA (1204) Md. Humayan Kabir ACA (1074) Abu Sayed Mohammed Nayeem FCA Abu Hena Mustafa Kamal ACA (1328) Sabuj Hossain Chowdhury ACA (1119) Abbas Uddin Khan FCA Kazi Md. Zafrullah ACA (1398) Abdul Mannan ACA (1156) Muhammed Farhad Hussain FCA Mostafa Kamal Ahmed ACA (1450) Muraheb Malik Chowdhury ACA (1186) Kamrul Abedin FCA Abu Hena Md Mustafa Kamal ACA (1500) Md. Kishlur Rahman ACA (1197) Md. Syful Islam FCA Fouz Ilahi ACA (1513) Md. Lutfar Rahman ACA (1200) Sultan Ahmed FCA (92) Secretary, DRC- ICAB Ali Amjad Choudhury ACA (1242) Chitta Ranjan Mazumder FCA (178) Secretary, CRC- ICAB Muhammad Khatibur Rahman ACA (1294) Mojibul Huque FCA (180) Member Secretary: Md. Shahjahan Siraz, Shakil Ahmed ACA (1343) Md. Mustafizur Rahman FCA (218) Deputy Secretary-ICAB Uttam Kumar Saha ACA (1444) Md. Amirul Islam FCA (331) Member Secretary: Md. Deloar Hossain, Akhter Zamil FCA (441) COMMITTEE FOR SMALL AND Database System Manager (IT) Md. Enamul Haque Choudhury FCA (471) MEDIUM PRACTITIONERS (SMP) 2013 M A Baree FCA (482) Chairman: Muhammed Farhad Hussain FCA MEMBERS SERVICES & WELFARE Haider Ahmed Khan FCA (576) COMMITTEE 2013 Members Mohammad Hamidur Rashid FCA (607) Showkat Hossain FCA Chairman: Dewan Nurul Islam FCA Ferdous Ahmed Khan FCA (612) Muhammad Farooq FCA Members Mohammad Al Maruf Khan FCA (667) A F Nesaruddin FCA Muhammad Farooq FCA Md. Atikur Rahman FCA (715) Kamrul Abedin FCA Masih Malik Chowdhury FCA Md. Akter Hossain Sannamat FCA (729) Nasir Uddin Ahmed FCA Mahmudul Hasan Khusru FCA (820)

22 February 2013 ICAB News Bulletin No. 280

Md. Shahadat Hossain FCA Ashraf-Uz-Zaman Ali ACA (1518) Moddassar Ahmed Siddique FCA (722) Khurrum Hussain FCA (139) Member Secretary: Mahbub Ahmed Ahmed Raihan Shamsi FCA (745) Md. Rafiqul Islam Khan FCA (155) Siddique FCA, Senior Deputy Director Md. Habibullah Monju FCA (759) Khairul Alam FCA (182) (Technical)-ICAB Md. Sayeed Ahmed FCA (811) Md. Ataul Haque FCA (255) Mohammed Habibus Samad FCA (819) Enamul Kabir FCA (280) COMMITTEE ON PUBLIC FINANCE AND Mostafa Kamal FCA (829) AKM Aftabul Islam FCA (283) PUBLIC SECTOR ACCOUNTING 2013 Mahtab Murshed FCA (854) Joerder Nowsher Ali FCA (330) Chairman: Dr. Md. Abu Sayed Khan FCA Mohammad Sayduzzaman FCA (855) Iqbalur Rahman FCA (351) Members Mohammed Shakil Choudhury FCA (868) Md. Abdul Ahad FCA (385) Showkat Hossain FCA Mohammad Jashim Uddin FCA (869) Syed Abdul Hamid FCA (464) Muhammed Farhad Hussain FCA Nanda Dulal Saha FCA (895) Kazi Ehsanul Huq FCA (581) A F Nesaruddin FCA Ajit Kumar Paul FCA (908) Quamrul Ahsan Chowdhury FCA (597) Kamrul Abedin FCA Md. Eftekhar Ali FCA (910) Mia Fazle Karim FCA (614) Dewan Nurul Islam FCA Abdullah Al Mahmud FCA (915) Mohammad Abu Kaiser FCA (626) Adeeb Hossain Khan FCA Md. Selim Reza FCA (939) Kanai Lal Saha FCA (629) Md. Shahadat Hossain FCA Mohammad Motaleb Hossain FCA (950) Shamsuddin Ahmed FCA (660) Nasim Anwar FCA Mohammad Atikuzzaman FCA (986) AKM Kamrul Islam FCA (670) AKM Aftabul Islam FCA (283) Mohammad Mizanur Rahman FCA (987) Sidhartha Barua FCA (699) Jamaluddin Ahmed Ph.D, FCA (498) AKM Fazlul Karim ACA (1044) Akram Uddin Ahmed FCA (738) Kazi Ehsanul Huq FCA (581) Mahbub Alam ACA (1050) Mohammad Mosharraf Hossain Ph.D, FCA (769) Suraiya Zannath Khan FCA (582) Sandip Halder ACA (1079) Mohammed Mizanur Rahman FCA (862) AKM Shamsul Alam FCA (584) Abdullah Al Mahbub ACA (1086) Mohammad Jashim Uddin FCA (869) Mohammad Abu Kaiser FCA (626) Md. Khalilur Rahman ACA (1095) Abu Mohammed Saiful Islam FCA (872) Md. Helal Uddin FCA (645) Anjan Mallik ACA (1099) Shyamal Krishna Roy FCA (877) Mahtab Murshed FCA (854) Sujit Kumar Das ACA (1103) Md. Abdul Haque Sarder FCA (878) Md. Eftekhar Ali FCA (910) Mohammad Ibrahim Khalil ACA (1128) Md. Eftekhar Ali FCA (910) Mohammad Motaleb Hossain FCA (950) Rajesh Kumar Yadav ACA (1132) Dilip Kumar Mandal FCA (955) Mohammad Arisur Rahman ACA (1100) Mostak Ahmmed ACA (1134) Syed Mustaque Ahmed FCA (956) Abdus Sattar ACA (1113) Khairul Mobasserin ACA (1188) Ratna Dutta FCA (992) Rajesh Kumar Yadav ACA (1132) Jone Kumer Gupta ACA (1203) Mohammad Redwanur Rahman FCA (999) Rokeya Khatun ACA (1150) Azizul Hasan Sattar ACA (1297) Chandra Shakhar Pal Chowdhury FCA (1004) Khairul Mobasserin ACA (1188) Member Secretary: Muhammad Golam Enayet Hussain Khan ACA (1010) Ziaur Rahman Zia ACA (1259) Shahriar ACA, Deputy Director Mohammed Hafizour Rahman FCA (1012) Member Secretary: Yesmin Hosna ACA, (Technical)-ICAB Kishower Amin ACA (1015) Deputy Director (LDP)-ICAB Obaidur Rahman FCA (1029) ADVISORY COMMITTEE 2013 Fouzia Haque ACA (1032) AUDIT COMMITTEE 2013 Chairman: Zahir Uddin Ahmed FCA Manik Lal Samadder ACA (1109) Chairman: AK Gulam Kibria FCA Co-Chairman: Md. Ali Akther Rezvi ACA (1183) Muraheb Malik Chowdhury ACA (1186) Members Noor Mohammad Howladar FCA Md. Kishlur Rahman ACA (1197) Md Abdus Salam FCA Members Shahabub Alam Khan ACA (1292) Muhammad Farooq FCA Md. Jainul Abedin FCA Abu Hena Mustafa Kamal ACA (1328) Md. Syful Islam FCA AKM Mosharraf Hossain FCA Member Secretary: Muhammad Golam Nasim Anwar FCA Mohammed Toha FCA Shahriar ACA, Deputy Director Md. Humayun Bokhteyar FCA (631) Kamal Ziaul Islam FCA (24) (Technical)-ICAB Mohammed Sabir Ahmed FCA (949) AKM Rafiqul Islam FCA Member Secretary: Secretary-ICAB Abdul Hafiz Choudhury FCA ICAB-ICAEW COORDINATION COMMITTEE 2013 COMMITTEE ON PROFESSIONAL Jamal Uddin Ahmad FCA (19) ACCOUNTANTS IN BUSINESS (PAIB) 2013 ABM Azizuddin FCA Chairman: Nasir Uddin Ahmed FCA Chairman: Anwaruddin Chowdhury FCA M A Quadir Mollah FCA Members M A Halim Gaznavi FCA Md. Abdus Salam FCA Members Howlader Mahfel Huq FCA Dr. Md. Abu Sayed Khan FCA Gopal Chandra Ghosh FCA Badrul Ahsan FCA A F Nesaruddin FCA Muhammed Farhad Hussain FCA A N Altaf Hussain Siddiqui FCA Kamrul Abedin FCA Kamrul Abedin FCA Anil Chandra Nath FCA Adeeb Hossain Khan FCA Dewan Nurul Islam FCA Abbas Uddin Khan FCA Md. Shahadat Hossain FCA Adeeb Hossain Khan FCA Md. Anisur Rahman FCA Nasim Anwar FCA Md. Shahadat Hossain FCA Abul Khair Chowdhury FCA (52) Fazlur Rahman FCA (457) Burhanuddin Ahmed FCA (169) Anwaruddin Chowdhury FCA Suraiya Zannath Khan FCA (582) Qudrate Khuda FCA (191) M A Baree FCA Parveen Mahmud FCA (632) Md. Showkat Hossain FCA (196) A K Gulam Kibria FCA Mohammod Masud Rana FCA (773) Sheikh Farid Ahmed FCA (227) Akhtar Sohel Kasem FCA Faruk Ahammad FCA (825) Tapan Krishna Podder FCA (442) Sheikh A. Hafiz FCA Mohammed Tofazzul Hussain FCA (848) Syed Abdul Hamid FCA (464) ASM Nayeem FCA Mohammed Forkan Uddin FCA (886) Prithwish Kumar Roy FCA (504) Muhammed Farhad Hussain FCA Md. Fokrul Islam FCA (890) Hasan Mahmood FCA (564) Suraiya Zannath Khan FCA (582) Md. Humayun Kabir FCA Ajit Kumar Paul FCA (908) Nasir Uddin Ahmed FCA Mustaq Ahammed FCA (924) AKM Shamsul Alam FCA (584) Nehal Ahmed FCA (609) Jamaluddin Ahmed Ph.D, FCA (498) Md. Zakaria FCA (967) Parveen Mahmud FCA Md. Yasin Miah FCA (1001) Parveen Mahmud FCA (632) Md. Rafiqul Islam FCA (633) Md. Syful Islam FCA Md. Omar Faruque ACA (1051) President Palash Ranjan Bhowmik ACA (1060) Noor-E-Khoda Abdul Mobin FCA (656) Imtiaz Lutful Baset FCA (663) Vice President (T&R) –ICAB Sabuj Hossain Chowdhury ACA (1119) Vice President (F&A)-ICAB Uttam Kumar Saha ACA (1121) AKM Kamrul Islam FCA (670) Sib Sankar Saha FCA (702) Vice President (E&T)-ICAB Md. Shohel Rana ACA (1383) Member Secretary: Secretary-ICAB Sajib Sarkar ACA (1467) Dipen Kumar Saha Roy FCA (717)

February 2013 23 ICAB News Bulletin No. 280 Speakers at a roundtable Syful Islam Talks on Restoration of investors confidence Share Market in RTV’s is catalyst to stabilize Stock Market Talk Show Speakers at a roundtable discussion said that restoration of investors' confidence is the Md. Syful Islam FCA, immediate Past President-ICAB participated live Talk main task to stabilize the Stock Market in the country. Chittagong Stock Exchange Ltd. Show Program ‘Share Bazar O Apnar (CSE) organized the roundtable discussion on ‘Restoration of Investors Confidence’ at its Jiggasha’ on 27 February 2013 night at Dhaka Office on 09 February 2013. Under the chairmanship of Al-Maruf Khan FCA, RTV. Topic of the Talk Show was ‘Role of Institutional Investment to ensure stable President of CSE, leaders of different stakeholders including Md. Abdus Salam FCA , Share Market’ (Share Bazare Isthetishilota President-ICAB and. Md. Syful Islam FCA, Immediate Past President-ICAB, Faruk Dore Raktey Prathisthanik Biniyog Er Ahmed Siddiqi, former Chairman of Bangladesh Securities and Exchange Commission, Vumika). Syed Ashique Rahman, Dr. Kazi Akramuddin Ahmed, President of FBCCI, Nurul Amin, President of Association of Mohammad Helal, Economist and two other eminent personalities also took part in Bankers, Bangladesh, Md Fayekuzzaman, Managing Director of ICB, Tapan Chowdhury, the Talk Show. Syful Islam highlighted the President of Bangladesh Association of Publicly listed companies participated in the role of Chartered Accountants to improve roundtable. the Country’s Capital market and to restore the investors’ confidence in the market. He Policy implementation and its proper execution will ensure transparency in the stock also answered some questions received by market activities. Faruk Ahmed Siddiqi, former Chairman of Bangladesh Securities and telephone on the topic. Exchange Commission (BSEC) commented. He also added that there is a shortage of skilled manpower in the Regulator, especially in the process of listing of new companies. A Team of Articled President ICAB said that there is no Chartered Accountant in the Regulator to scrutinize the financial statements of the companies. He also observed that companies can take Students’ Assoc meets premium on shares whatever they want and even there is no committee on the issue in the ICAB President BSEC. He urged to BSEC to take appropriate steps for strengthening the Investors’ confidence specially on this issue. An Articled Students Association Team led by its President Mashiur Rahman met ICAB President Md. Abdus Salam FCA at Nesar receives Runner Up trophy of his office on 12 February 2013. They Golf Tournament briefed different affairs of student concern. The issues were; amendment proposal of A F Nesaruddin, a Fellow and ‘Articled Students Association’ under Council Member of the ICAB Article 140 of ICAB Bye-Laws 2004, wins the 2nd Runner Up trophy increase ICAB subsidy for CA Hostel to in the 12th Square Golf meet the expenses, increase number of Tournament 2013 held at attempts to create opportunities for more Kurmitola Golf Club. In the chances of Knowledge Level and Picture, he is seen receiving Application Level students, consider to trophy from Lieutenant General hold Advance Stage (integration) and Case Abu Belal Mohammad Shafiul Huq, ndc, psc, Principal Staff study exam at the same time, problems of Officer, Armed Forces Division Articled Students at same CA Firms. at a function held on 15 President urged the student leaders to February 2013. A number of uphold the professional image. He also total 551 golfers participated in this tournament. Congratulation and best wishes to assured them that the issues raised would be Nesar for his consecutive success in Golf! given due attention.

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24 February 2013