ICAB Scholarship fund disbursement_ 2018.pdf

Ethics
P r o f e s s i o n a l i s m
Opportunities Accountability
Integrity Leadership Knowledge
Transparency Confidence Compliance
Sustainability Training Achievement
Professionalism Ethics Opportunities Accountability
Integrity Leadership Knowledge Transparency
Confidence Compliance Sustainability Training
Achievement Professionalism Ethics Opportunities
Accountability Integrity Leadership Knowledge
Transparency Confidence Compliance Sustainability Training
Achievement Ethics Professionalism Opportunities
Accountability Integrity Leadership Knowledge
Transparency Confidence Compliance Sustainability
Training Achievement Professionalism Ethics
Opportunities Accountability Integrity Leadership
Knowledge Transparency Confidence Compliance
Sustainability Training Achievement
Professionalism Ethics Opportunities
Accountability Integrity Leadership
Knowledge Transparency
Confidence Compliance
Sustainability
2018
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REPORT

Notice
The Institute- A Brief Outline
Past Presidents
The Council-2018
Regional Committees / Chapters
ICAB Senior Management Team
Short Synopsis of the Yearly Activities in Picture
Highlights of the Activities of the Year 2018
President’s Statements 2018
REPORT OF THE COUNCIL FOR
THE YEAR 2018
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The Institute of Chartered Accountants of Bangladesh
02
CONTENTS
05
06
15
20
36
37
39
41
48
53
64
71
76
87
95
98
106
118
127
Chapter 1.0 Education, Training and Examination
Chapter 2.0 Students’ Aﬀairs
Chapter 3.0 Members’ Conference/CPD Programme
Chapter 4.0 Compliance and Technical Standards
Chapter 5.0 Promoting Transparency and Good Governance
Chapter 6.0 Collaboration with ICAEW & CPA Australia
Chapter 7.0
Meeting with the Government, Regulatory
Bodies and Other External Organisations
Chapter 8.0 International Events
Chapter 9.0 Members’ Aﬀairs
Chapter 10.0 Communication and Publications

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The Institute of Chartered Accountants of Bangladesh 03
AUDITORS’
REPORT
FINANCIAL
STATEMENTS
2017-2018
132
138
141
151
155
157
159
163
166
168
170
172
Chapter 11.0 Regional & Overseas Committees/Chapters
Chapter 12.0 IT Development
Chapter 13.0 Social and Other Important Engagement of the Institute
Chapter 14.0 Report of the Quality Assurance Board (QAB)
Chapter 15.0 Report of the Real Estate Committee (REC)
Chapter 16.0 Report of the Professional Development Committee (PDC)
Chapter 17.0 Report of the Taxation and Corporate Laws Committee (TCLC)
Chapter 18.0 Report of the Investigation and Disciplinary Committee (IDC)
Chapter 19.0 Report of the Audit Committee
Chapter 20.0 Meetings of the Council and Committees
Chapter 21.0 Acknowledgement

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04

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NOTICE
(Bye-law 66 of the Institute of Chartered Accountants
of Bangladesh Bye-Laws, 2004)
The 46th
Annual General Meeting of the Institute of Chartered Accountants of Bangladesh
(ICAB) will be held on Saturday, 22 December 2018 at 03:00 pm at the ICAB Auditorium
(9th floor), CA Bhaban, 100 Kazi Nazrul Islam Avenue, Dhaka-1215, to transact the following
business:
AGENDA
1. Confirmation of the Minutes of the 45th
Annual General Meeting of the Institute held on
17 December 2017;
2. Consideration of the Annual Report of the Council and Audited Financial Statements of
the Institute with the Auditors’ Report thereon for the year ended 30 June 2018 and
adoption thereof;
3. Appointment of the Auditors of the Institute for the year 2018-19 and fixation of their
remuneration; and
4. Any other business with permission of the Chair.
All esteemed members of the Institute are cordially invited to attend the meeting.
Maj Gen Muhammad Imrul Quayes, ndc, psc (retd)
Secretary-ICAB
Dhaka, 06 December 2018

The Institute of Chartered Accountants of Bangladesh (ICAB) is the National Professional
Accounting Body in Bangladesh, established under the Bangladesh Chartered
Accountants Order, 1973 (President's Order No. 2 of 1973) for the purpose of regulating
the profession of accountants and for matters connected therewith. The vision, mission,
aims and objectives of the Institute are as follow:
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THE INSTITUTE - A BRIEF OUTLINE
ICAB members hold a widely respected
professional accounting qualiﬁcation which
supports enterprise, corporate governance and
sustainable growth in the business environment.
VISION

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• To promote and regulate high quality ﬁnancial
reporting and auditing in Bangladesh
• To develop and maintain the competence of
professional accountants and
• To enhance the reputation of the accounting
profession in all sectors of the economy.
MISSION

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Further enhance the
reputation for professionalism
and high standards of integrity
Ensure compliance with
requirements of IFAC
(International Federation of
Accountants) membership
Align with
members' careers
Increase number of
members, students and
the financial strength
Enhance ICAB's
image within the country
and internationally
STRATEGIC
GOALS

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AIMS
&
OBJECTIVES
To accomplish its above mission, ICAB has been endeavoring to:
 Regulate the Accountancy Profession and matters connected therewith
 Administer its members and students
 Ensure professional ethics and code of conduct
 Provide specialized and professional training in Accounting, Auditing. Taxation, Corporate
Laws, Management Consultancy, Information Technology and related subjects
 Impart Continuing Professional Development (CPD) to members
 Foster acceptance and observance of International Accounting Standards/ International
Financial Reporting Standards (IAS/IFRS) and International Standards on Auditing
/International Auditing Practices Standards (ISA/IAPS) and adopt the same in Bangladesh
as Bangladesh Accounting Standards/ Bangladesh Financial Reporting Standards
(BAS/BFRS) and Bangladesh Standards on Auditing/ Bangladesh Auditing Practices
Standards (BSA/BAPS) respectively
 Keep abreast of the latest developments in Accounting techniques, Audit methodology,
Information technology, Management consultancy and related ﬁelds and
 Liaise with international and regional organizations to strengthen mutual cooperation

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Integrity
To uphold the highest professional integrity and ethical standards.
Expertise
To conduct professional responsibilities with a high level of
knowledge, competency and skill.
Transparency
To conduct activities in a clear and transparent way.
Accountability
ICAB members to be responsible for their actions.
VALUES

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The Ministry of Commerce, Government of the People’s Republic of Bangladesh is the
Administrative Ministry of the Institute of Chartered Accountants of Bangladesh.
01 ADMINISTRATIVE MINISTRY
The Council-ICAB is the supreme authority responsible for the administration and
management of the Institute in accordance with P.O. No. 2 of 1973 and ICAB Bye-Laws
2004. The Council is composed of twenty members elected by the members of the
Institute from its two regional constituencies in Bangladesh for every three years. The
President and the Vice-Presidents of the Institute are elected by the Council every
calendar year to manage the affairs of the Institute. The President who is the Chief
Executive of the Council heads the Council. The Council is assisted by various Standing
and Other (Non-Standing) Committees and Boards. For the purpose of assisting the
Council and the committees/Boards in matters concerning their functions, the Council
is empowered to constitute Regional Committees, the members of which are elected by
the general members of the respective constituencies. Currently there are two Regional
Committees in Dhaka, Chittagong and Overseas Chapters: UK Chapter Management
Committee, North American Chapter and Asia-Paciﬁc Chapter. The day to day activities
of the Institute is delegated to the Secretariat, headed by the Secretary as
Administrative Head.
02 GOVERNANCE
As of 01 July 2018, the Institute had 1616 members of whom 1496 are residing in
Bangladesh and 120 in abroad. There are 1170 Fellows and 446 Associates enrolled
with the Institute as of 1st July 2018. Out of 1616 members, 367 are practicing as public
accountants and the rest 1249 are either serving in various key positions in public and
private organizations, both at home and abroad, and self employed running their own
business. However, up to December 2018 total number of members is 1651.
03 MEMBERSHIP

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While almost all the non-practicing chartered accountants serve in key positions of
various government and non-government organizations, banks, autonomous &
semi-autonomous bodies, listed and other types of corporate and non-corporate
entities, educational institutions, etc. within the country and abroad, the practicing
Chartered Accountants mainly carry out audits of financial statements of various
enterprises as public accountants under the banners of various CA firms approved by
the Institute.
Apart from specialization in traditional accounting and auditing services, CA Firms are
also engaged in:
• Taxation services
• Information Technology
• Statutory and Liquidation services
• Management consultancy services encompassing, inter alia, the following areas
- Valuation of business and shares
- Designing of accounting, internal control and operational systems for
organizations
• Rendering of miscellaneous services like maintaining computerized financial
accounts of companies business processes-engineering, management selection
and recruitment, disinvestments of governmententerprises, etc
• Due diligence study, feasibility study etc.
04 SERVICES RENDERED
ICAB is an active member of the following international and regional accounting bodies:
• International Federation of Accountants (IFAC)- ICAB is a founding member
• Confederation of Asian and Pacific Accountants (CAPA)
• South Asian Federation of Accountants (SAFA)- ICAB is a founding member
• Chartered Accountants Worldwide (CAW)- ICAB is an associate member
05 INTERNATIONAL AFFILIATION
ICAB has Memorandum of Understanding (MoU) and the Mutual Recognition
Arrangement (MRA) with the following national & international organizations:
• MoU with the Institute of Chartered Accountants in England & Wales (ICAEW), UK
• MoU with Chartered Institute of Public Finance and Accountancy (CIPFA), UK
• MPA with CPA Australia
• MoU with IFRS Foundation
06 MoU & MRA

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ICAB members are recognized by the global/international professional Institutes as
follows:
Institute of Chartered Accountants in England & Wales (ICAEW), UK
• Pathway membership is open for ICAB members based on their required
experiences
• Members without required experiences are only required to pass ICAEW Advanced
Level
CIPFA, UK
• Pathway membership is open for ICAB members based on their required public
sector experiences
CPA Australia
• Through Membership Pathway Agreement (MPA) ICAB Members can be the
members of CPA Australia just after passing 4 papers.
07 GLOBAL RECOGNITION
ICAB publications include, inter alia, a quarterly Journal titled The Bangladesh
Accountant' and a monthly mouthpiece 'ICAB News Bulletin'. In the Journal articles of
ICAB Members and others are published. Articles on various aspects of Auditing,
Accounting, Financial and Economic issues are published in the Journal whereas the
latest ICAB events and related to the profession and the institute unfold in the News
Bulletin. ICAB also publishes books and booklets on accounting profession and
research materials.
08 ICAB PUBLICATIONS
www.icab.org.bd
ICAB website provides required information for the Students, Members and other
Stakeholders.
09 WEBSITE
facebook.com/cabdofficial
ICAB Facebook provides up-date of ICAB ongoing activities.
10 FACEBOOK

Legal Adviser
Barrister Mahbub Shafique
Advocate, Bangladesh Supreme Court, Dhaka
Auditors
Md Raghib Ahsan FCA
Partner
Ahsan Manzur & Co.
Chartered Accountants
House # 373 (2nd ﬂoor), Road # 28
DOHS, Mohakhali, Dhaka-1206
and
Snehasish Barua FCA
Partner
Snehasish Mahmud & Co.
House # 10 (3rd ﬂoor), Road # 9
Block- J, Baridhara, Dhaka-1212
Bankers
Dhaka Bank Ltd.
Southeast Bank Ltd.
AB Bank Ltd.
Janata Bank Ltd.
Social Islami Bank Ltd.
Sonali Bank Ltd.-UK
Bank Asia
11 EXTERNAL RESOURCES
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Late Abul Qasem FCA
Enrolment No. 02
PRESIDENT
1972
Late Md. Muffazzal H. Chowdhury FCA
Enrolment No. 05
PRESIDENT
1973-74
Late Mohammad Saifur Rahman FCA
Enrolment No. 18
PRESIDENT
1974-75
Late Zahir Uddin Ahmed FCA
Enrolment No. 10
PRESIDENT
1975-76 & 1981
Late Md. Anowar Hossain Miah FCA
Enrolment No. 13
PRESIDENT
1976-77
Late Noor Mohammad Howladar FCA
Enrolment No. 14
PRESIDENT
1978
Late Muhammad Masihur Rahman FCA
Enrolment No. 06
PRESIDENT
1979
Mr. Mohammad Jainul Abedin FCA
Enrolment No. 09
PRESIDENT
1980
Mr. AKM Mosharraf Hossain FCA
Enrolment No. 37
PRESIDENT
1982
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PAST PRESIDENTS

Late Kazi Kamrul Hoda FCA
Enrolment No. 17
PRESIDENT
1983
Late Mohammad Yunus FCA
Enrolment No. 20
PRESIDENT
1984
Late Mohammed Toha FCA
Enrolment No. 31
PRESIDENT
1985
Mr. Kamal Ziaul Islam FCA
Enrolment No. 24
PRESIDENT
1986
Mr. AKM Rafiqul Islam FCA
Enrolment No. 30
PRESIDENT
1987
Mr. Abdul Hafiz Choudhury FCA
Enrolment No. 41
PRESIDENT
1988
Late Jamal Uddin Ahmad FCA
Enrolment No. 19
PRESIDENT
1989 & 1992
Mr. ABM Azizuddin FCA
Enrolment No. 46
PRESIDENT
1990
Mr. M A Quadir Mollah FCA
Enrolment No. 73
PRESIDENT
1991
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PAST PRESIDENTS

Late Mr. Abul Khair Chowdhury FCA
Enrolment No. 52
PRESIDENT
2000
Mr. Anwaruddin Chowdhury FCA
Enrolment No. 343
PRESIDENT
2001
Mr. Muhammed Abdul Halim Gaznavi FCA
Enrolment No. 97
PRESIDENT
1993
Mr. Howlader Mahfel Huq FCA
Enrolment No. 105
PRESIDENT
1994
Late Badrul Ahsan FCA
Enrolment No. 59
PRESIDENT
1995
Mr. Abu Nasar Altaf Hussain Siddiqui FCA
Enrolment No. 60
PRESIDENT
1996
Mr. Anil Chandra Nath FCA
Enrolment No. 53
PRESIDENT
1997
Mr. Abbas Uddin Khan FCA
Enrolment No. 439
PRESIDENT
1998
Mr. Md. Anisur Rahman FCA
Enrolment No. 226
PRESIDENT
1999
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PAST PRESIDENTS

Mr. Nasir Uddin Ahmed FCA
Enrolment No. 535
PRESIDENT
2009
Mr. Jamaluddin Ahmed Ph.D, FCA
Enrolment No. 498
PRESIDENT
2010
Late Mohamed Abdul Baree FCA
Enrolment No. 482
PRESIDENT
2002
Mr. A.K.Gulam Kibria FCA
Enrolment No. 392
PRESIDENT
2003
Mr. Akhtar Sohel Kasem FCA
Enrolment No. 328
PRESIDENT
2004
Mr. Sheikh A. Hafiz FCA
Enrolment No. 110
PRESIDENT
2005
Mr. A.S.M. Nayeem FCA
Enrolment No. 353
PRESIDENT
2006
Mr. Muhammed Farhad Hussain FCA
Enrolment No. 452
PRESIDENT
2007
Mr. Mohammed Humayun Kabir FCA
Enrolment No. 462
PRESIDENT
2008
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PAST PRESIDENTS

Mr. Md. Syful Islam FCA
Enrolment No. 615
PRESIDENT
2012
Mr. Md Abdus Salam FCA
Enrolment No. 570
PRESIDENT
2013
Mr. Masih Malik Chowdhury FCA
Enrolment No. 337
PRESIDENT
2015
Mr. Adeeb Hossain Khan FCA
Enrolment No. 652
PRESIDENT
2017
Mr. Kamrul Abedin FCA
Enrolment No. 527
PRESIDENT
2016
Mr. Showkat Hossain FCA
Enrolment No. 137
PRESIDENT
2014
Ms. Parveen Mahmud FCA
Enrolment No. 632
PRESIDENT
2011
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PAST PRESIDENTS

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THE
COUNCIL
2018

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Mr. Dewan Nurul Islam FCA, a fellow member of
ICAB, did his MBA in finance with distinction
from the University of Technology Sydney (UTS),
Australia and qualified chartered accountancy
in 1990. Mr. Dewan has extensive senior level
management experience with large local corporates,
MNC’s and financial institutions in the country and abroad.
Currently Mr. Dewan is the managing director of Grant Thornton
Consulting Bangladesh limited, one of the world’s leading advisory firms, the chairman of National
Asset Management Limited, an asset management company licensed by BSEC and the
Vice-Chairman of Padma Islami Life Insurance Limited. He is also serving as a Board Member of
several organizations like Bangladesh Institute of Capital Market (BICM), Dhaka Bus Rapid Transit
Company Ltd. (Dhaka BRT), Dhaka Mass Transit Company ltd. (DMTCL) and National Academy
for Planning and Development (NAPD). Simultaneously he is serving as a member to the advisory
committee of Bangladesh Securities and Exchange Commission (BSEC) and the General Body &
the Working Committee on Accounts and Audit of Small and Medium Enterprise (SME) Foundation.
He also served as a member of the board of directors for a number of private and public sector
organisations. He was a board director of Jamuna Oil Company Limited and appointed as a
director to the board of Bangladesh Development Bank Limited (BDBL), assumed the position of
chairman of the audit committee and then became the chairman of the board of directors of the
same bank.
Mr. Dewan Nurul Islam FCA is in ICAB Council as a member since 2013 and was vice president of
ICAB in 2014. As capital market and business analyst he participates in TV programmes regularly
and is a frequent contributor to leading national dailies on business and economic issues.
PRESIDENT
Mr. Dewan Nurul Islam FCA
THE COUNCIL 2018

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Mr. Moddassar Ahmed Siddique FCA was born
in 1964. After completion of his graduation in
Commerce, Mr. Siddique joined in the CA
Profession as an Articled student in Hoda Vasi
Chowdhury & Co., Chartered Accountants. He
has Completed MBA in Finance & Banking in the
year 2016. He became an Associate Member in 1997 and
Fellow Member in 2002 of ICAB. Currently Mr. Siddique is
serving in the KDS Group as Group CFO. Before joining the KDS
Group Mr. Siddique had served BSRM as Chief Accountant and Aramit Ltd. and Aramit Cement
Ltd. as General Manager (Finance & Accounts) & Company Secretary. He attended many
seminars & workshops in home & abroad. He is an active member of AOTS- Japan.
Mr. Siddique has been in the Council-ICAB since January 2016. Presently he has been serving the
Institute as the Vice-President (Technical & Research-2017 and Finance & Accounts-2018). He
has also been serving the Institute in different capacities in different standing and non-standing
Committees of the Council-ICAB for a several years. He was the Honorary Secretary and
Chairman of the Chittagong Regional Committee (CRC)-ICAB in 2007 and 2009 respectively.
VICE PRESIDENT
(FINANCE & ACCOUNTS)
Mr. Moddassar Ahmed Siddique FCA
Mr. Mahmudul Hasan Khusru FCA is the council
member of ICAB since 2016. He is the Vice
President, Education & Training (E&T) of ICAB in
2018 & also in the same portfolio in 2016.
Mr. Khusru has been serving as the faculty member
of ICAB on Taxation for last 15 years. He is also involved
in the preparation of various study materials of ICAB.
Mr. Khusru is currently the Director & CEO, Expo Group, Bangladesh,
Director & CEO, DataFort Limited (a Franchisee of InfoFort LLC, UAE), Board Director of
InfoSapex Limited, Freight Options Ltd & MASCO International Ltd, Director & Board of Director
of Bangladesh Telecommunications Company Ltd. (BTCL). He is also involved in the continuous
development process of ICAB in various capacities. He was the Chairman of Dhaka Regional
Committee (DRC) of ICAB in 2011.
VICE PRESIDENT
(EDUCATION & TRAINING)
Mr. Mahmudul Hasan Khusru FCA

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Mr. Mahamud is business graduate, fellow
member of the Institute of Chartered
Accountants of Bangladesh [ICAB]. Currently
he is the Managing Partner of MMH &
Associates (Management Consultants & BPO
Partner), Chairman- Link In Ltd and Total Logistics
Limited, Director- Rupali Bhomukhi Khamer Limited and 4
Brothers & Co. Holdings Limited.
Mr. Mahamud is also engaged with World Bank Dhaka Ofﬁce as
Financial Management Consultant (STC).
His other Engagements are:
He is an active social worker. He volunteers as member of Board of Directors in Dhaka WASA &
Bangladesh Rural Electriﬁcation Board (BREB).
His membership and association includes fellow member of the Institute of Chartered
Accountants of Bangladesh [ICAB]; member of Institute of Internal Auditors – Bangladesh; Life
Member Gulshan North Club; Life Member Barisal Club; Life Member Gulshan Health Club; Life
Member of Banani Society and active Rotarian.
Mr. Mahamud has been in the ICAB Council since January 2016. Presently, he has been serving
the ICAB as Vice-President (Technical & Research). He was Vice President (Fianace &
Administration) for the year 2017. He is member of Committee on the Governmental and Public
Sector Enterprise Accounting of South Asian Federation of Accountants (SAFA)
Previously he served as Head of Corporate Finance and Risk Management at Robi Axiata; CFO
of DHL Logistics, fully owned subsidiary of Deutsche Post DHL and Finance Controller of Airtel
Bangladesh
As part of professional development program, Mr. Mahamud participated in large number of
seminars, training programs and workshops in the area of Financial Planning, Business
Integration, Merger & Takeover and Leadership & Change Management & IFRS in Singapore,
Thailand, India, Sri Lanka, Malaysia, UK and Indonesia etc. Mr. Mahamud has actively
participates in various business forums of different trade bodies and chambers.
Mr. Mahamud conducted a number of training programs on IFRS, Contemporary Assurances &
Corporate Reporting issues, Leadership & Business Performance Evaluation for participant from
various leading MNCs and local conglomerates, Bangladesh Bank, National Board of Revenue
and University Teachers. As a visiting resource person he also taught in some of the leading
Business Schools and Institute (ICAB/National University).
VICE PRESIDENT
(TECHNICAL & RESEARCH)
Mr. Md. Mahamud Hosain FCA

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Mr. Akthar Sohel Kasem FCA became an
Associate Member of ICAB in 1981 and Fellow
Member in 1986. Earlier he completed his
articles with Coopers & Lybrand, London and
became a member of ICAEW in 1981. He is also
an Associate Member of CPA Ontario, Canada. He is
currently the Senior Partner of A. Qasem& Co., Chartered
Accountants, Member Firm of Ernst & Young Global Limited
and is also the ICAEW Contact Member in Bangladesh.
Mr. Kasem is a Council Member of ICAB since 1995. He served as the President of ICAB in 2004
and the Vice President in 2001. He has been working for different Standing and Non-standing
Committees of ICAB and SAFA for many years.
Mr. Kasem was a Board Member of Dhaka Stock Exchange Ltd (DSE), Power Grid Company
Bangladesh Ltd and a member of DSE Expert Panel. He is a Rotarian & Past President of Rotary
Club of Dhaka Central.
COUNCIL MEMBER
Mr. Akther Sohel Kasem FCA
Mr. Anwaruddin Chowdhury, Member Council
and Past President ICAB, is an elected Director
on Confederation of Asian and Pacific
Accountants (CAPA) Board and appointed for
second term as Member of IFAC IPSASB
Consultative Advisory Group (CAG). He has been a
Council Member of ICAB since 1995 and served as its
President in 2001. He is the Chair of CAPA PSFM Committee
and member SAFA PAIB Comm. He has served as Technical
Advisor to the IFAC Board and as Exec Secy SAFA. He served on the UNCTAD ISAR Advisory
Committee and Task Forces for several years and chaired ISAR 1st Corporate Governance
Workshop. He drafted the CPE Document and was instrumental in the implementation of
mandatory CPD for ICAB members. He pioneered the introduction of ICAB National Awards for
BPAR, since recognised as a prestigious national event.
Mr Chowdhury is a Financial Management Specialist, with varied experience in corporate,
financial services and development sectors, and in fields of professional training and academia.
COUNCIL MEMBER
Mr. Anwaruddin Chowdhury FCA

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He has been engaged in diverse consultancy projects. He served as Challenge Fund Manager
of UK DFID funded Business Finance for Poor in Bangladesh (BFP-B) Programme and previously
as CF Manager to RPP Project. He was the founder Managing Director and now Technical
Advisor to Credit Rating Agency of Bangladesh (CRAB) Ltd. He is a founder Partner of ACNABIN
and was Partner of Aziz Halim Anwar & Co for many years. He served as Director DSE, NHFIL,
and of several other private and public sectors entities. He has presented many technical Papers
in national and international Conferences on professional topics, financial and macro-economic
issues. A dedicated academic he served as ICAB Faculty for over two decades. He has
prepared several technical Manuals and conducted a number of training programmes for
professional bodies, donor agencies, corporate and financial institutions.
A strong proponent for Harmonization of Financial Reporting and Audit Practices, he is now
focused on Strengthening PFM- Public Sector Accounting and Auditing- and Implementation of
Sustainability and Integrated Reporting in the private and public sector, financial and corporate
entities and institutions.
Mr. A.S.M. Nayeem FCA has been in the ICAB
Council for about 21 years. He served the ICAB
as a Vice President for 3 years between 2000
and 2005 and as the President in 2006.
Currently he is the Advisor of South Asian
Federation of Accountants (SAFA) and Chairman of
the Quality Assurance Board of ICAB. He worked as
President of SAFA in 2017, Vice- President of SAFA in 2016
and Chairman of the SAFA Committee on Ethics and Professional
Independence from 2012 to 2015.
Mr. Nayeem did his B.Com. (Hons.) and M.Com. in Accounting from Dhaka University. Later on
he did his M.Sc. and Chartered Accountancy and Certified Accountancy courses from the UK.
He is an Associate Member of the Institute of Chartered Accountants in England and Wales
(ICAEW) and a Fellow Member of the Association of Chartered Certified Accountants, UK. He
became an Associate Member of ICAB in 1982 and a Fellow in 1987.
Currently Mr. Nayeem is a Partner of ACNABIN, and a Director of Grameen Fund, Grameen
Knitwear Ltd., Holy Crescent Hospital Ltd. and K&T Logistics Ltd. He is a Former Director of
Chittagong Stock Exchange Ltd., Republic Insurance Company Ltd., Sonali Bank Ltd. and
Agrani Bank Ltd., Finvest Services Limited and a Former Chairman of Bangladesh Shipping
Agents Association and Port Users Forum. He was the Managing Director of K&T Logistics Ltd.,
Additional Managing Director of Karnaphuli Group of Companies, Director of ICAB, National
Expert of UNDP, Controller of Accountants of Bangladesh Biman Corporation and a Lecturer of
Chittagong University.
COUNCIL MEMBER
Mr. ASM Nayeem FCA

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Dr. Jamshed Sanyiath Ahmed Choudhury FCA
obtained his B A Hon’s from the University of
Dhaka; M A from School of Oriental and African
Studies SOAS, University of London; M Phil from
the University of Hull in England; and Dr.rer.Pol
(Ph d) from South Asia Institute, the University of
Heidelberg in Germany. A Senior Chartered Accountant
articled and trained in England, Dr Choudhury became an
Associate Member in 1982 and Fellow Member in 1987 of ICAB.
Dr. Choudhury started his career in International Banking and worked in Canada and various
European countries before joining in practice as a Chartered Accountant in London. Dr.
Choudhury moved back home in Bangladesh in the year 2005 and joined Aziz Halim Khair
Choudhury (AHKC), Chartered Accountants, an Exclusive Correspondent Firm of PKF
International, London, as the Senior Partner. Currently, Dr. Choudhury also takes care of the
international affairs of AHKC as International Liaison Partner.
Dr. Choudhury has keen interest in the macro economy of Bangladesh. He is the Chairman of
British Bengal Securities Limited, a Large Stock Brokerage House, Corporate Shareholder,
Chittagong Stock Exchange Limited CSE; and a Subscriber Shareholder and Director of National
Housing Finance and Investments Limited NHFIL, a Non-Banking Financial Institution.
Dr. Choudhury is also involved with socio-economic development of Bangladesh. Having
appointed in the year 2004, he is the Chief Advisor of ALWO-Action Toward Livelihood and
Welfare Organization, a national NGO in Bangladesh. Dr. Choudhury is the Founder and Director
of the Board of the Observer Limited which publishes the Daily Observer, a Leading English daily
newspaper of Bangladesh.
Dr. Choudhury has been elected a Council Member of ICAB (2016-2018); and has also been
working as member for different standing and non -standing committees. Currently, he is the
Chairman of the Editorial Board; and also Co-Chairman of the Committee for Small and Medium
Practioners (SMP). While in the UK, Dr. Choudhury was one of the key persons to establish ICAB
UK Chapter and had been twice it’s elected Chairman.
COUNCIL MEMBER
Dr. Jamshed Sanyiath Ahmed Choudhury FCA

Mr. Muhammed Farhad Hussain FCA was born
in 1954. He did "A" Level from Greenmore
College, Birmingham, UK and also completed
his ICAEW Foundation Course from
Birmingham.
In ICAB he became an Associate Member in 1984 and
Fellow in 1989. He is a Council Member of the ICAB since
2001. A Vice President in 2003 & President in 2007 of ICAB, he is
now the Chairman of the Articled Students Committee (ASC). He has
been working for different Committees of the ICAB for several years.
Mr. Hussain is the Managing Partner of Hussain Farhad & Co, Chartered Accountants since
1997. He is independent director of Prime Bank Ltd., Alhaj Textile Mills Ltd. and Matin Spinning
Mills Ltd. He is also serving as Technical Adviser of South Asian Federation of Accountants
(SAFA).
COUNCIL MEMBER
Mr. Muhammed Farhad Hussain FCA
2018
ANNUAL
REPORT
Mr. Mohammed Humayun Kabir FCA obtained
B. Com Hon's in ﬁrst class and M.Com in
Accounting from the University of Dhaka. He
studied Chartered Accountancy & passed both
group I & II of ﬁnal exams of ICAB at a time,
became ACA in 1984 and FCA in 1989. He also
studied on International Capital Market at St. Catherine’s
College, Oxford, UK. Mr. Kabir has been recognized six times
as a CIP (Export) in 2007, 2011, 2012, 2013, 2014 & 2015 and
awarded Jatiyo Paribesh Padak in 2010 by the Government of Bangladesh.
Mr. Kabir worked for a CA Firm from Feb 1981 to Jan 1985 and a Financial Institution from Feb
1985 to June 1988. Mr. Kabir is now working for the industry as a CEO.
He is involved with National Board of Revenue (NBR) as a Facilitator of Alternate Dispute
Resolution (ADR) since March 2012. He is an independent Director of Islami Bank Bangladesh
COUNCIL MEMBER
Mr. Mohammed Humayun Kabir FCA

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ANNUAL
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28
Ltd and an Adviser of Bangladesh Ceramics Manufacturers & Exporters Association. He is also
involved with the Federation of Bangladesh Chamber of Commerce & Industries (FBCCI) as a
Co-Chairman/Member of its different standing and non-standing Committees.
Mr. Kabir was a member of Management Committee (2014-2016) of Bangladesh Employers’
Federation (BEF), an elected Director of Shippers Council of Bangladesh (2009-11), Director of
Bangladesh Jute Spinners Association (2015-17) and a Vice-Chairman of Bangladesh Jute
Goods Association (2007-09). He also sat in the Board of Directors of Shadharan Bima
Corporation (2008-2013), Bangladesh Telecommunication Company Ltd (2008) and West Zone
Power Distribution Company Ltd (2005-06) and Dhaka Stock Exchange Ltd (2008).
Since 2001, he has been elected as a Council Member of the Institute of Chartered Accountant
of Bangladesh (ICAB) for consecutive six times (2001-2018). He was vice president in 2002 &
President in 2008 of ICAB. Currently, he is the Chairman of Taxation & Corporate Law Committee
- TCLC of ICAB and Member of Accounting standards committee of South Asian Federation of
Accountants –SAFA.
Mr. Kabir is well known for his expertise in fiscal laws, financial management, business
strategies, corporate governance and macroeconomic issues. His analysis & suggestions are
being accepted by the policy framer, decision makers and entrepreneurs with high esteem and
value. Mr. Kabir is a regular Participant in TV Talk Shows on banking, capital market, fiscal
matters and issues relating to trade and investment. He delivered lectures, presented papers
and chaired seminars in home and abroad on topics relating to business & accountancy
profession. He has been nominated by the Government in its different Committees for reviewing
corporate/Taxation Laws, for evaluating proposals for Investment/EOI/Consultant hiring/
Procurement bids.
Mr. A F Nesaruddin FCA was born in 1956. After
completing B. Com (Hon's) and M.Com in
Finance from University of Dhaka, he started
studying Chartered Accountancy in 1981. He
became an Associate Member in 1984 and
Fellow Member of ICAB in 1989. He is a Fellow
Member of Institute of Chartered Secretaries of
Bangladesh (ICSB) as well.
Mr. Nesaruddin is in public practice since 1998 and currently a senior
partner of Hoda Vasi Chowdhury & Co., Chartered Accountants. He served the Institute as the
Vice-President (Education & Training) in 2015. He has been in different standing and
non-standing Committees of ICAB since 1984. He is also a Member of the Committee on SAFA
COUNCIL MEMBER
Mr. A F Nesaruddin FCA

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Committee to Study Fiscal Regimes and other statutory requirements of business in SAARC
Countries.
Prior to starting public practice in 1998, Mr. Nesaruddin served in senior executive positions of
Duncan Brothers and associated companies. He also served for one year in an investment
company in Saudi Arabia.
He is an infrequent contributor to leading national dailies specially on taxation, corporate
governance and other professional issues. He is an Independent Director and Chairman, Audit
Committee of Singer Bangladesh Ltd, nominated Director on the Board of United Finance Ltd
and Member, Khulna WASA. He is former Director of Sonali Bank Ltd as nominated by the
Government, IIDFC Securities Ltd, IIDFC Capital Ltd and a Member of Board of Directors,
Bangladesh Rural Electrification Board.
Mr. Muhammad Farooq FCA is the council
member of ICAB for 2013-18. He served the
ICAB as Vice-President (F & A) in 2013. He
chairs Professional Development Committee
(PDC) and member of other standing and
non-standing Committees of Council-ICAB including
Examination Committee, Articled Students Committee
(ASC) and Real Estate Committee (REC).
Mr. Muhammad Farooq FCA became an Associate Member of ICAB in
1986 and Fellow Member in 1991 of ICAB. He did his graduation & masters from Dhaka
University. He is currently the Managing Partner of Howladar Yunus & Co., Chartered
Accountants a full member firm of Grant Thornton International & Director of Grant Thornton
Consulting Bangladesh Limited. During his years of service as public accountant, he has
established himself as an expert in the audit of both national and multinational financial
institutions, including Central Bank of Bangladesh. Mr. Farooq has obtained wide range of
experience in the monitoring, review, and performance of audit conducted under different
Embassies and Development Financial Institutions, International Agencies and lead partner in
the audit of banks and financial institutions.
COUNCIL MEMBER
Mr. Muhammad Farooq FCA

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Mr. Kamrul Abedin FCA is a partner of M. J.
Abedin & Co., Chartered Accountants, an
independent member firm of Moore Stephens
International Limited. He has been in practice
with this 50 year-old firm for more than 30 years.
After obtaining his Masters in Accounting from the
University of Dhaka he joined M. J. Abedin and Co. as
articled student. In the year 1986 right after becoming
Associate Member of ICAB, he joined the firm as partner.
Mr. Kamrul served the ICAB as President in 2016 and as Vice-President
(T & R) for a period of 02 years from 2014 to 2015.
Earlier he was elected to the Dhaka Regional Committee (DRC)-ICAB for consecutive 2 terms
1995-1997 and 1998-2000. He was the Chairman of DRC-ICAB in 1998 and Honorary Secretary in
1995. He has also been serving the Institute in different capacities (as a Member/ Chairman) of
different standing and non-standing Committees of the Council-ICAB.
COUNCIL MEMBER
Mr. Kamrul Abedin FCA
Mr. Nasir Uddin Ahmed FCA obtained B. Com
(Hon's) degree with first class and M. Com. in
Accounting from the University of Dhaka. An
ICAB Medal awardee in CA Intermediate
Examination, he became a Fellow Member of
ICAB in February 1992. He became a member of
ICAEW in November 2017 and CIMA, UK in May 2017.
Currently, a Senior Partner of MABS & J Partners, Chartered
Accountants, he worked for British American Tobacco Bangladesh
and Coats Bangladesh for more than two decades, lastly as Finance
Director. He attended Management Development Programs at various business schools including
Cranfield School of Management, Asian Institute of Management, IIM- Ahmedabad, Singapore
Institute of Management etc.
He was a Vice President of ICAB in 2003 and 2004. He took over as President in 2009. He was a Board
Member and Chairman of Board Audit Committee of Bangladesh Commerce Bank Ltd., Commerce Bank
Securities and Investment Ltd. and LEADS Corporation Ltd. As President ICAB, he was Ex-officio Director
in DSE, BTCL, BICM, SME Foundation and NAPD. Currently he is an Independent Director of Bangladesh
Submarine Cable Co. Ltd., Popular Pharmaceuticals Ltd. and Color City Ltd. He was General
Secretary of Dhaka University Accounting Alumni Association of a tenure of two years in 2003-05. He
is also a Fellow Member of ICSB and various other professional institutions at home and abroad.
COUNCIL MEMBER
Mr. Nasir Uddin Ahmed FCA

2018
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REPORT
Ms. Parveen Mahmud, FCA is a fellow member
of the Institute of Chartered Accountants of
Bangladesh (ICAB). She was a practicing
accountant and a Partner at ACNABIN,
Chartered Accountants. She was the ﬁrst
woman President of the ICAB in 2011 and now
serving third term in the Council, ICAB. She was also, the
ﬁrst female board member of the South Asian Federation of
Accountants (SAFA), the apex accounting professional body of the
SAARC. She is the Chairperson of CA Female Forum- Women in Leadership Committee, ICAB
and is the Vice Chairperson of the Women in Leadership Committee of SAFA.
She started her career with BRAC. In her varied professional career worked substantial time with
national and international development agencies and was practicing chartered accountant. She
was Deputy Managing Director in Palli Karma-Sahayak Foundation (PKSF). She is the Founding
Managing Director (MD) of the Grameen Telecom Trust.
She sits in numerous Boards including Transparency International Bangladesh (TIB), BRAC
International, PKSF, RDRS, CAMPE, Manusher Jonnyo Foundation (MJF), Grameenphone Ltd.,
Linde Bangladesh Ltd., etc. She is the member, of the think tank Centre for Policy Dialogue
(CPD), and International Chamber of Commerce (ICC), Bangladesh. Ms Mahmud is the
Chairperson of Micro Industries Development and Assistance Services (MIDAS) and Shasha
Denims Ltd.. She was the Chairperson, Acid Survivor’s Foundation and Vice Chairperson of
Underprivileged Children Education Program (UCEP) - Bangladesh.
She was the member of National Advisory Panel for SME Development of Bangladesh and
founding board member of SME Foundation and Convenor, SME Women’s Forum. Ms. Mahmud
was Working Group Member, Consultative Group on Social Indicators, UNCTAD/ISAR.
She is the recipient of Joya Alokit Nari- 2018 Award from RTV, “Women at Work -2017” Award
from Association of Software and Information Services (BASIS) and “Women of Inspiration
Awards”-2017 from the Bangladesh Organization for Learning & Development (BOLD). Ms
Mahmud received Begum Rokeya Shining Personality Award 2006 for women’s empowerment
from Narikantha Foundation.
COUNCIL MEMBER
Ms. Parveen Mahmud FCA

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Mr. Adeeb H. Khan FCA is the Senior Partner of
Rahman Rahman Huq, Chartered Accountants
(Member Firm of KPMG International in
Bangladesh).
Mr. Khan was the President of The Institute of
Chartered Accountants of Bangladesh (ICAB) for 2017.
He was a Vice President of ICAB in 2016. He has been a
Council member since 2013. He is the Chairman, Professional
Ethics and Independence Committee, South Asian Federation of
Accountants (SAFA).
Mr. Khan has been a member of the Institute of Chartered Accountants in England and Wales
since 1991 and of ICAB since 1992. He is a member of the Governing Board of BRAC, recently
voted internationally as world’s No.1 NGO. Mr. Khan is a member of the Executive Committee of
Bangladesh Legal Aid and Services Trust (BLAST), perhaps the largest legal aid organisation in
Bangladesh.
Mr. Adeeb Khan was on the Executive Committee of Metropolitan Chamber of Commerce and
Industry from 2011 to 2016 and Chairman of its Taxation Sub-Committee for most of these years.
He has been re-elected to the Executive Committee for 2019-2021. His past directorships
include Biman Bangladesh Airlines Limited, the national ﬂag carrier.
COUNCIL MEMBER
Mr. Adeeb H. Khan FCA
Mr. Md. Shahadat Hossain FCA was born in
1965. He did his Masters in Accounting and
became an Associate Member in 1993 and a
Fellow Member in 1998 of ICAB. He is a partner
of FAMES & R, Chartered Accountants and
Board Director of Agrani SME Financing Company
Limited.
A Council Member of ICAB since 2007, Mr. Hossain was the Vice
President of ICAB in 2009 & 2011. He was the Secretary of DRC-ICAB
in 2004, the Chairman of Technical & Research Committee (TRC) of the Council ICAB in 2011 and
COUNCIL MEMBER
Mr. Md. Shahadat Hossain FCA

2018
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Chairman of Small and Medium Practitioners (SMP) Committee in 2017. He has been working for
different standing and non-standing Committees of ICAB for a several years. He is a member of
Small & Medium Practices (SMP) Committee of SAFA.
He was a Board Director of Bangladesh Cable Shilpa Limited (An entity under Ministry of post
and Telecommunication) and Horipur Power Plant (A Strategic Business Unit of Bangladesh
Power Development Board). Presently he is serving as Board Director of Agrani SME Financing
Company Limited- a subsidiary Company of Agrani Bank Limited.
He is the trainer on IFRS and a regular contributor to different daily newspaper and periodical
Journals and presenter of papers at home and abroad on various Financial, Economics,
Budgeting, Fiscal, Agriculture, Education issues. He is a participant in TV talk Show, Radio
Program, Round Table conference. Mr. Hossain authored two Books- Bangabandhu .O.
Bangladesher Arthonity and Accountability for Economic Development. He represented ICAB in
various nominated capacities in various Government organizations. Recently, he has been
appointed by the Government as a Member of National Wages and Productivity Commission
(NWPC) under Labour and Employment Ministry, Government of the People's Republic of
Bangladesh.
Mr. Gopal Chandra Ghosh FCA, FCMA is
currently the Group CFO of Anwar Group of
Industries. Previously he worked as Director
Consulting of Atik Khaled & Co. Chartered
Accountants, Chief Financial Ofﬁcer (CFO) of
Viyellatex Group and as Financial Controller and
Head of Internal Audit of Lafarge Surma Cement Ltd.
Earlier, he worked as Deputy Director of Studies (Technical &
Research) and Project Director of ICAB. Previously, he worked as
Manager, Audit & Consulting of ACNABIN & Co, Chartered Accountants.
Mr. Ghosh completed B. Com. (Hon's) and M. Com. (Accounting) from the University of Dhaka.
He served ICAB as Council Member for the period 2013-15 wherein he was VP (E&T) for the year
2013. He is a Fellow Member of ICAB, ICMAB and CPA Australia. He also served Secretary
General of The Institute of Internal Auditors, Bangladesh (IIAB) where he is currently a member
of the Board of Governors. He is a founder member of ISACA Dhaka Chapter and was Secretary
of the Chapter. He has been working for the different standing and non-standing Committees of
the Council-ICAB since 1998.
COUNCIL MEMBER
Mr. Gopal Chandra Ghosh FCA

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34
Mr. Md. Shaifur Rahman Mazumdar FCA was
born in a noble family in comilla District. After
completion of his B. Com (H) & M. Com in
Accounting from the University of Chittagong,
Mr. Mazumdar joined Rahman Rahman Huq,
Chartered Accountants as an Articled Student. He
became an Associate Member in 1999 and a Fellow
Member in 2004 of ICAB.
Currently Mr. Mazumdar is serving Chittagong Stock Exchange (CSE)
as Managing Director. Before joining the CSE Mr. Mazumdar served Meenhar Group of
Companies in different capacities including Finance Director, Executive Director and Director of
Meenhar Group and also as the Managing Director of Meenhar Securities Ltd.
Mr. Mazumdar has been in the Council-ICAB since January 2016. He served the ICAB as
Vice-President in 2016. He has also been serving the Institute in different capacities in various
standing and non-standing Committees. Mr. Mazumdar served the Chittagong Regional
Committee (CRC)-ICAB as Chairman in 2012. He is also a fellow Member of ICMAB.
COUNCIL MEMBER
Mr.Md Shaifur Rahman Mazumdar FCA
Mr. Mostafa Kamal FCA, Executive Vice
President of LankaBangla Finance Limited,
joined the company in February 2009. Currently,
he is working as the Group Company Secretary
& Head of Regulatory Affairs of LankaBangla
Finance Limited. He also worked in the company as
Head of HR and Administration. Mr. Kamal completed his
B.Com. (Hons.) and M.Com. in Accounting from University of
Dhaka. Prior to joining in LankaBangla he was the Head of ICC of
IPDC of Bangladesh Limited and also served Rahman Rahman Huq, Chartered Accountants
(Member Firm of KPMG International) as Manager, Audit and Advisory Services from September
1, 2003 to June 6, 2006. Mr. Kamal held the position of the Chairman of Dhaka Regional
Committee of ICAB for the year 2010. He is one of Council Members of ICAB and held the
position of Vice President (Education and Training) of ICAB for the year 2017. Mr. Kamal is a
member of the Board of Directors of Bangladesh Cable Shilpa Limited and Telephone Shilpa
COUNCIL MEMBER
Mr. Mostafa Kamal FCA

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REPORT
Sangstha Limited. He played a very vital role in opening Dhaka Chapter of Information System
Audit and Control Association (ISACA) of USA. He is the Founder Director, Communication and
Ex-Director, Academic Relations of ISACA Dhaka Chapter.
Mr. Kamal is also a Founder Member and the General Secretary of Vision Care Foundation (a
non- proﬁt organization). He is the Executive Director and a member of Policy Advisory
Committee of Bashundhara Eye Hospital and Research Institute, a project of Vision Care
Foundation and most modern Eye Hospital in Bangladesh.
Major General Muhammad Imrul Quayes, ndc,
psc (retd) has been serving the Institute of
Chartered Accountants of Bangladesh (ICAB)
as Secretary-ICAB from May 2017.
Before retirement from the Bangladesh Army in
2014, Gen. Quayes served for more than two years as
Director General and CEO of Bangladesh Institute of
International and Strategic Studies (BIISS). He also served as
Director of Counter Terrorism and Intelligence Bureau of Directorate
General of Forces Intelligence (DGFI).
Gen. Quayes was commissioned in 1979 as 2'Lieutenant in the Armoured Corps of Bangladesh
Army. In his long colourful military career he served in various command, staff and instructional
appointments. More than 3 years he worked as President of the prestigious institute Inter
Services Selection Board (ISSB). He was an instructor of School of Military Intelligence (SMI) and
Armour Corps Centre and School (ACC&S). In his credit he has a good number of military
trainings at home and abroad, namely, China, Pakistan and USA.
SECRETARY

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36
Currently the Institute has two regional committees to run different activities of the members smoothly-
Dhaka Regional Committee (DRC) and Chittagong Regional Committee (CRC). The Committee consists
of a Chairman, Secretary and seven other Members for DRC and three for CRC who are elected by the
Members.
Dhaka Regional Committee (DRC) Chittagong Regional Committee (CRC)
Mr. Md. Ali Akther Rezvi FCA Chairman Mr. Md. Kamrul Hasan FCA Chairman
Mr. Md. Jasim Uddin FCA Secretary Mr. Kamrul Islam FCA Hony.
Secretary
Mr. Mohammad Mohiuddin Ahmed FCA Member
Mr. Md. Selim Reza FCA Member Mr. Arup Chowhury FCA Member
Mr. Md. Ashraful Azim FCA Member
Mr. Md. Sarwar Hossen FCA Member Mr. Mohmmed Rezaul Kabir FCA Member
Mr. Muhammad Aminul Hoque FCA Member
Mr. Abdul Mannan FCA Member Mr. Imran Abu Hasan FCA Member
Mr. Md. Al Amin Siddiki FCA Member
Address: CA Bhaban (7th
Floor),100 Kazi Nazrul Islam
Avenue, Kawran Bazar, Dhaka-1215
Address: HBFC Building (3rd
Floor),
1/D, Agrabad Com. Area, Chittagong
Besides, the two Regional Committees, the Institute has three Overseas Chapters located in UK, Canada
and Australia. UK and North American chapters are run by a Management Committee consisting of Chairman,
Secretary and three other Members. In 2015, ICAB opened Asia Paciﬁc chapter located in Australia.
ICAB UK CHAPTER MANAGEMENT
COMMITTEE
ICAB-NORTH AMERICAN
CHAPTER
Mr. AKM Fazlur Rahman FCA Chairman AKM Asaduzzaman FCA Chairman
Mr. A Malek Sharif FCA Secretary Mr. Md Mahbubul Haque FCA Secretary
Mr. Md Shahabuddin ACA Member Mr. Mohammad Atique Ullah FCA Member
Mr. Salim Ahmed ACA Member Mr. Mohammad Shakawat Hossain Bhuyan FCA Member
Mr. Mohammad Sakib ACA Member Mr. Sujit Kumar Das FCA Member
Address: 77 Valleyfield Road
Streatham, London , SW 16 2HX, UK
Tel : +44(0) 20 87699442,
Mobile :+44 7973404833
E-mail : frahman101@aol.com
Address: 54 Pharmacy Avenue,
Scarborough ON M1L 3E5, Canada
Tel : +416 690 3547
ASIA PACIFIC CHAPTER (ASPAC)
Sydney, Australia
Mr.HamidAhmedFCA,CA(AU) Chairman
Mr. Manzur Isa FCA, FCPA (AU) Vice-Chairman
Mr. Abu Kibria ACA, CA (AU) Secretary
Mr. Zaber Ahmed ACA, CA (AU) Joint-Secretary
REGIONAL COMMITTEES/CHAPTERS
OVERSEAS CHAPTERS

2018
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REPORT
ICAB SENIOR MANAGEMENT TEAM
Secretary
Mohammed Emdadul Haque FCA
Technical Adviser
Mahbub Ahmed Siddique FCA
Director, Technical
Md. Afzal Hossain
Controller of Examinations
Md. Abdul Halim Sheikh
Additional Director
(Academic Campus)
A K M Ziaul Amin
Head-Human Resources
SM Abu Nayem Ahmed, psc
Sqn Ldr (Rtd)
Senior Deputy Secretary
(Admin and Press & Pub)
Md Saiful Islam FCA
Senior Deputy Director
(Professional Conduct)
Sayma Banu
Senior Deputy Director (LPD)

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38
ICAB SENIOR MANAGEMENT TEAM
Md. Afsar Uddin FCA
Deputy Director (QAD)
Mohammad Deloar Hossain
Database System Manager
Md. Nasrat Hasan
Deputy Secretary and
SAFA Nodal Ofﬁcer
Md. Iqbal Qasim
Deputy Secretary
(Registration)
S M Sekandar
Deputy Secretary
(Exam)
Md. Shahjahan Siraz
Deputy Secretary
Mohammed Abu Salam ACS
Deputy Secretary (CRC)
Aleya Ferdous
Deputy Secretary
Ms. Suraia Parveen
Deputy Director
Hossain Mahmud Patwary
Deputy Director

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SHORT SYNOPSIS OF THE YEARLY ACTIVITIES IN PICTURE

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REPORT
40
SHORT SYNOPSIS OF THE YEARLY ACTIVITIES IN PICTURE

2018
ANNUAL
REPORT
HIGHLIGHTS OF THE ACTIVITIES OF THE YEAR 2018
CPD Seminar/ Member’s
Conference
Training & Workshop
Meeting with Ministries/
Regulatory Bodies
International Events
Other Activities
 CRC-ICAB Organized Seminar on Knowledge Management:
A Strategic and Dynamic Tool for Success
 Workshop on Supply Chain Management for Finance
Professionals
 CRC-ICAB Organized Workshop for CA Articled Students
 ICAB Participated in Series of Meetings Re Companies
Act-2016
 Meeting re New Trade Organization Law
 Meeting with RAJUK
 Bangladeshi Organisations Dominated in SAFA BPA Award &
SAARC Anniversary Award for Corporate Governance
 ICAB Delegation Participated in SAFA Events in Nepal
 SAFA International CFO Conference on Evolving Economic
Environment-Challenges and way Forward
 Dewan Nurul Islam took over Charge of President-ICAB
 ICAB Introduced New Academic Curriculum in line with
ICAEW Syllabus
 Seminar on ‘Building Awareness about Chartered
Accountancy’
ACTIVITIES
JANUARY

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42
Conference
Training & Workshop
Regulatory Bodies
Other Activities
 Members’ Conference on Corporate Transparency and
Sustainability Reporting
 CPD Seminar on Risk Management Practices of Corporate Firms-
A Study on the Role of Accounting and Finance
 Workshop on ‘IFRS 15: Revenue from Contracts with Customers’
 Workshop for BSEC Ofﬁcials
 Courtesy Call on FRC Chairman
 Courtesy Call on Secretary, Ministry of Commerce, GoB
 Courtesy Call on BB Governor
 Courtesy Call on Executive Chairman-BIDA
 Courtesy Call on Chairman-BSEC
 Anwaruddin Chowdhury Chaired Session on Integrated
Reporting
 ICAB Family Day Out 2018
 Congratulations to Newly Qualiﬁed CAs !!
 DRC-ICAB organized Art competition, poetry recitation and
discussion on Language Movement
ACTIVITIES
FEBRUARY

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REPORT
Training & Workshop
Regulatory Bodies
Other Activities
 Auditors Training on Union Parishads’ Financial Audit
 Certiﬁcate Course on Information Systems Audit (IS Audit) for
3rd Batch
 CRC-ICAB Organized Workshop
 Meeting with Secretary in Charge, Finance Division, MoF, GoB
 Meeting with ICAEW
 Meeting with Comptroller and Auditor General
 Meeting with LGSP-III
 Meeting re Proposed Companies Act 2017
 Mahamud Hosain in Learning IFRS 9 Implementation
 Career Counseling for Newly Qualiﬁed CAs
 ICAB held Advisory Committee Meeting
 ICAB Observed International Women’s Day
 CRC-ICAB Observed Independence Day
 DRC-ICAB Observed Independence Day
 CRC Annual Picnic 2018
 Seminar on Chartered Accountancy: Career Excellence at
Govt. BM College
ACTIVITIES
MARCH
Conference
Training & Workshop
Regulatory Bodies
Other Activities
 Members’ Conference on ‘Knowledge Management: A Strategic
and Dynamic
 Workshop on Advanced Excel and Financial Modeling
 Workshop on Recurring Audit Dots
 Meeting with Deputy Governor, Bangladesh Bank
 ICAB Delegates Paid a Courtesy Call on Planning Minister
 Meeting re Proposed Companies Act 2017
 CFO Meeting Re BRPD Circular
 ICAB Career Counselling Seminar at NSU
 President Met Business Editors of Newspapers
 CRC-ICAB Pohela Baishakh Celebration
 BCACP 31st Hostel Anniversary
 Programme to Celebrate Pohela Boishakh 1425
 A Day with Channel-i Young Leaders
ACTIVITIES
APRIL

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44
Conference
Other Activities
 Seminar on An Analysis on Macro-economic Performance of
Bangladesh
 Seminar on ICAB’s Digital Identification of Audit Report (DIAR)
to Prevent Manipulated Audited Reports and Financial
Statements
 Training to NBR VAT intelligence Officials
 Anwaruddin Chowdhury Participated in CAPA Events in Nepal
 ICAB Participated in SAFA Board Meeting in Kathmandu
 ICAB-Prothom Alo Pre-Budget Roundtable Discussion on
National Budget 2018-2019
 ICAB Got Allotment of 20 Katha Land at RAJUK Purbachal
 Doa Mahfil in Remembrance of late A K Chowdhury FCA and
Other Deceased Members
 ICAB Secretariat Floor Inaugurated
 Shahadat Hossain Made Presentation on Best Financial
Reporting
ACTIVITIES
MAY
Conference
Training & Workshop
Other Activities
 Seminar on Budget Discussion 2018
 ICAB Members’ Conference on ‘New Format of Auditor’s
Report Based on Latest International Standards on Auditing’
 Seminar on Modernisation of Companies Act for Ease of
doing Business
 CRC-ICAB organised Seminar on National Budget 2018-19:
Overview of the Fiscal and Macro Economic Issues
 Workshop on Master your PowerPoint Presentation
Knowledge Sharing Session on ICAB New Syllabus
 ICAB Delegates Participated in SAFA Events and
International Conference in New Delhi
 ICAB and Apollo Hospital Signed a Memorandum of
Understanding (MoU)
ACTIVITIES
JUNE

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Conference
Training & Workshop
Regulatory Bodies
Other Activities
 Members’ Conference on Prevailing Money Market Situation
and Way Forward
 SMP Conference 2018
 Workshop on ‘Effective Writing Communication Skills in
English’
 MoU Between ICAB and LGSP-3
 DU Career Fest 2018
 Seminar on Chartered Accountancy: Career Excellence at
Islamic University, Kushtia
 Fruits Festival at CA Bhaban
 Membership Pathways Agreement Between ICAB and CPA
Australia
 Meeting with Chairman of Binary University, Malaysia
ACTIVITIES
JULY
Training & Workshop
Regulatory Bodies
Other Activities
 Workshop on Cybersecurity for Professional and Personal Safety
 Training on DIAR in Dhaka and Chittagong
 CRC-ICAB Organised SMP Conference 2018
 ICAB Team Participated in Meeting re Proposed Companies Act
 ICAB Delegates Paid Courtesy Call on C&AG
 Meeting with IDRA Chairman
 Meeting re Audit of Union Parishads under LGSP-3
 Jury Board Meeting of RCPAR 2018
 Career Excellence Programme at Begum Rokeya University,
Rangpur
 ICAB signed two MoUs with UHL and DBL
 ICAB President Attended MPA Programme
 Congratulations to Newly Qualiﬁed CAs !
 Roundtable Discussion on ‘Career Potentials of CAs and Way
Forward’
 Election Commission2018 Formed
ACTIVITIES
AUGUST

2018
ANNUAL
REPORT
46
Conference
Training & Workshop
Regulatory Bodies
Other Activities
 Members’ Conference on Deferred Tax
 Auditors Training on Union Parishads’ Financial Audit
 ICAB Workshop on Advanced Excel and Financial Modeling
 Coordination Meeting Under LGSP
 Seminar on ‘Capital Market Platform for Development of SME’
 ICAB-PDC Team Visited NGO Affairs Bureau
 ICAB Team Met Finance Secretary, GoB
 ICAB President Participated in SAFA Board Meeting
 Mr. Adeeb Hossain Khan Participated in CAW CEOs meeting
 Information Session on Membership Pathways Agreement with
CPA Australia
 ICAB Cultural Programme at a Glance
 Warm Reception accorded to Newly Qualified CAs
 ICAB Officials Visited DSCSC
ACTIVITIES
SEPTEMBER
Regulatory Bodies
Other Activities
 Meeting with ICAEW’s Head of New Business Opportunities
 Meeting with IDRA Chairman
 ICAB Team Participated in SAFA Events & IFAC PAO
Development Workshop in Sri Lanka
 Jahangirnagar University Bagged Champion Trophy in
DRC-ICAB Quiz Biz 2018
 ICAB held Advisory Committee Meeting
 ICAB Organized Recruitment Test for Audit Officers in Pubali
Bank
ACTIVITIES
OCTOBER

2018
ANNUAL
REPORT
Training & Workshop
Regulatory Bodies
Other Activities
 Six month long Course on ‘Information Systems Audit (IS Audit)’
 Advanced Level Certiﬁcate Course on IFRS & IAS
 FRC Workshop on ISA 700 (Revised) to ISA 720
 ICAB Team Met CAG, GoB
 ICAB Team Met Minister, Ministry of Housing and Public Works,
GoB
 ICAB Delegation Participated in IFAC Council, CA Worldwide,
CAPA, SAFA-CAPA Joint Meeting, WCOA 2018 in Sydney
 ICAB Election 2018 held
 ICAB Observed International Accounting Day 2018
ACTIVITIES
NOVEMBER
Other Activities
 Mr. Anwaruddin Chowdhury FCA participated in IFAC IPSASB
CAG meetings in KualaLumpur
 15th Brilliant Students Awards Ceremony 2018
 Members’ Night
 BPA Award Ceremony 2018
ACTIVITIES
DECEMBER

2018
ANNUAL
REPORT
48
Dewan Nurul Islam FCA
PRESIDENT - ICAB
PRESIDENT’S
STATEMENT
2018
are in the Heart of
Business.

2018
ANNUAL
REPORT
welcome you all to this
45th Annual General
Meeting (AGM) of the
Institute of Chartered
Accountants of
Bangladesh (ICAB). It is indeed a
honur for me to present the
Audited Financial Statements
2017-18 and Annual Report 2018.
I must put on record my sincere
gratitude to council members for
their excellent cooperation round
the year. It was great opportunity
for me to work with such dynamic
group of professionals. All through
the year we were tirelessly
supported by the executives of the
institute led by our Secretary.
In every month I kept you informed
of all happenings through the
News Bulletin mouthpiece of the
institute. This was an eventful year
in manifolds. Besides many other
activities of professional interests,
we were being able to successfully
change our Logo as part of
branding the institute's image with
more vigor and enthusiasm. I am
now happy to recall some of the
important events and initiatives
that we unitedly pursued.
Career Counseling Session
Initiatives to bring brilliant students
into CA profession, seminar on
building Awareness about
Chartered Accountancy was held
in Bogra Azizul Hoque College on
15 January 2018, Govt. BM
College, Barishal on 31 March
20158, North South University
(NSU) on 23 April 2018. Islamic
University on 24 July 2018. Begum
Rokeya University, Rangpur on 3
August 2018.
It was highlighted to the attendees
that in the twenty first century
Chartered Accountancy (CA) has
emerged as a unique profession of
paramount importance to trade
and commerce and is now
discussed at various economic
platform, capital markets,
investments and other forums.
Chartered Accountants are in the
heart of business. They are
engaged in public practice,
employed in industries, finance
and commerce playing vital role in
decision making and financial
management both at home and
abroad. So it is a profession worthy
to be pursued.
Renovation works of ICAB
This year ICAB saw a number of
renovation works. 6th floor
renovation where Secretariate &
Directorate were housed got
completed and inaugurated on 15
May 2018 by our veteran Past
President M J Abedin FCA.
Renovation work for the extension
of Library at 2nd floor was made in
this year. The renovation work
(face lifting work) of Ground floor of
CA Bhaban having panoramic
view also took place in 2018.
Member Services
MoUs were signed with Apollo
Hospitals and United Hospital for
our Members and ICAB
Employees including their
dependents. These would allow us
to have discount as privilege
service taker in terms of medical
assistance, diagnostic and
hospital services.
Plot Allotment for ICAB
After a long try and concerted
effort, ICAB got an allotment of a
plot measuring 01 bigha at the
Purbachal New Town Project for its
Academic Building. ICAB was also
fortunate to have an allotment of a
plot measuring 12.18 katha in
Chittagong from CDA for making
its own building. We all thank Rajuk
Chairman, CDA and other Govt.
authority for their cooperation. I
also extend my heartfelt thanks to
Council Members and Secretary to
peruse the case and materialise it
finally.
New Logo for ICAB
After a long research, we were
able to agree to rebrand ICAB's
Logo with a new look to be at par
with other international institutes.
Accordingly ICAB Council
approved the new logo. We have
already started the new logo in all
I
In the twenty first century
Chartered Accountancy (CA)
has emerged as a unique
profession of paramount
importance to trade and
commerce and is now
discussed at various
economic platform, capital
markets, investments and
other forums.

2018
ANNUAL
REPORT
50
our activities. I am sure this will
give a new flavour to all
professionals and to their work.
Council Election
I am happy to note that the Election
of the Council and Regional
Committees of ICAB for the term
2019-2021 was successfully
conducted on 24 November 2018
under the leadership of. Mr. AK
Gulam Kibria FCA as Chief
Election Commissioner and Mr. M.
Idris Ali FCA, Mr. Qudrate Khuda
FCA, Mr. Mohammad Solaiman
FCA and Mr. Md. Showkat Hossain
FCA as Election Commissioners.
As approved by the Council,
Online Voting System was
introduced beyond the
Metropolitan areas of Dhaka and
Chittagong cities as well as for the
members outside Bangladesh. In
counting votes, optical Counting
System (OCS) was also used. The
conduct of election and the timely
counting of votes and the
announcement of the results of the
election was highly appreciated by
everyone.
Training and Workshop
ICAB held a large number of
Training & Workshop on wide
range of subjects in this year. I am
particularly delighted that we
continued imparting a very
structured courses on Cyber
Security with experts of our own
and external resources.
Introduction of DIAR
It was a landmark event that we are
able to introduce Digital
Identification of Audit Report
(DIAR) to prevent preparing
manipulated audited reports and
financial statements submitted by
business organizations and
corporate bodies. This would
obviously identify tax dodgers and
unscrupulous business people to
avail credit facilities from various
financial institutions. The inaugural
ceremony was attended by NBR
Chairman. Consequently, about 50
high officials of NBR VAT
intelligence cell participated in
training on DIAR at CA Bhaban on
8 May 2018.
Global Reach
ICAB took a number of initiatives to
reach out globally and create
opportunities for the members
across the border. The
Council-ICAB introduced new
curriculum with effect from
November-December 2018
examinations in line with ICAEW
syllabus with some modifications in
the existing syllabus.
● ICAB signed a Membership
Pathways Agreement (MPA)
with CPA Australia, one of the
world’s largest accounting
bodies working in 125
countries and regions around
the world. President of CPA
Australia, Peter Wilson signed
the same agreement.

2018
ANNUAL
REPORT
● Through this agreement, ICAB
members can be the members
of CPA Australia just after
passing 04 papers out of their
12 papers. CPA Australia is a
professional accounting body
in Australia with over 150,000
members. Founded in 1886,
CPA Australia is one of the
world’s largest accounting
bodies.
● ICAB signed an MoU between
Binary University and ICAB,
members of ICAB will be able
to pursue PhD, DBA, MBA and
BBA. Binary University will
consider our courses and offer
minimum required number of
modules to be completed in
order to get the desired PhD,
DBA, MBA and BBA degrees. I
hope ICAB members will avail
these opportunities.
Acknowledgement
I sincerely acknowledge the
continued support of ICAEW, UK
for providing technical guidance
as needed. I also acknowledge the
support of Government Ministries,
LGRD, NBR, OCAG, BSEC, CSE,
DSE, IDRA, BIDA, NGO Affairs
Bureau, Bangladesh Bank, World
Bank, FBCCI, DCCI, MCCI, ICCI,
and other stake holders for
supporting ICAB and its causes.
I am thankful to the Chairman and
members of all the Committees for
their contribution. I once again
recognise the ICAB executive
team for their hard work and
support by making 2018 a
successful year.
I must also thank everyone
associated with the publication of
this Annual Reports.
Final Remarks
Dear Members, You will ﬁnd the
summary of the events in the
Annual Report and Financial
Statements. I believe ICAB has a
more to do. I am conﬁdent future
leadership will take the institute to
a higher height.
Let me wrap up by thanking you for
electing me to Council in 2015
which allowed me to serve you as
President.
Wishing you all a very happy and
prosperous New Year.
Dewan Nurul Islam FCA
President-ICAB

52
REPORT OF
THE COUNCIL
FOR THE YEAR
2018
2018
ANNUAL
REPORT

2018
ANNUAL
REPORT
1.0
Education, Training
and Examination

2018
ANNUAL
REPORT
54
1.1 Education
ICAB is commited to provide the members and CA
students with the most up-to-date and contemporary
knowledge and skills. To develop the education and
enhance the skills, ICAB organized various trainings
and workshops throughout the year 2018.
Besides its regular activities, LPD Section of ICAB
updated the study Manuals, made available all the
previous and recent examinations' suggested
answers and thereby made 2018, an another fruitful
year.
1.2 ICAB Introduced New Academic
Curriculum in line with ICAEW
Syllabus
The Council-ICAB introduced new curriculum with
effect from November-December 2018 examinations
in line with ICAEW syllabus with some modifications in
the existing syllabus. The salient points of the New
Curriculum as under:
Examination Structure
The examinations of ICAB will be comprised of
Three-Level examination system as follows:
1. Certificate Level (CL)
2. Professional Level (PL)
3. Advanced Level (AL)
Pattern of Examination: Pattern of examination for
each paper will be as under:
Certificate Level
7 (seven) separate written exams, out of which 6
papers will be assessed using short-form (short
questions and answers) written exam except for
Principle of Taxation which will be in traditional written
system.
Professional Level
7 (seven) separate written exams in traditional
system.
Advanced Level
3 papers written exams in traditional system.
1.3 Study Manuals under New
Syllabus-2018
The ACA qualification has 15 Modules over three
levels. All the manuals under new syllabus are made
available in the institute.
1.0
Education, Training and Examination
1. Certificate Level
2. Professional Level
3. Advanced Level
Sl.
No.
Manuals
1. Assurance
2. Accounting
3. Business & Finance
4. Management Information
5. Taxation – I (Covering Finance Act, 2018)
6. Business & Commercial Law
7. Information Technology (Only syllabus)
Sl.
No.
Manuals
1. Audit & Assurance
2. Financial Accounting & Reporting
3. Business Strategy
4. Financial Management
5. Taxation – II (Covering Finance Act, 2018)
6. Corporate Laws and Practices
7. IT Governance (Only syllabus)
Sl.
No.
Manuals
1. Corporate Reporting
2. Strategic Business Management
3. Case Study

2018
ANNUAL
REPORT
Name of the Training
Period &
Duration
No. of
Participants
Core Contents Facilitators
Workshop on 'Supply Chain
Management for Finance
Professionals'
20 January
2018
45 Members of
ICAB and Others
Organizations
'Supply Chain
Management for
Finance
Professionals'
Mr. Naquib Khan
Workshop on 'IFRS 15:
Revenue from Contracts with
Customers' for Bangladesh
Securities and Exchange
Commission (BSEC) Officials
3 February
2018 at 9:30
am to 1:30
pm
29 Officials of the
Bangladesh
Securities and
Exchange
Commission (BSEC)
'IFRS 15: Revenue
from Contracts with
Customers'
Mr. Md. Mahamud Hosain FCA and Mr.
Mr. Muhammad Mehedi Hasan FCA
Workshop on 'IFRS 15:
Revenue from Contracts with
Customers'
3 February
2018 at 3:00
pm to 7:00 pm
38 Members of
ICAB and Others
Organizations
'IFRS 15: Revenue
from Contracts with
Customers
Mr. Md. Mahamud Hosain FCA & Mr.
Ashraf-Uz-Zaman Ali FCA
Certificate Course on
Information Systems Audit (IS
Audit)-3rd
Batch
03 March to
20 October
2018 (Six
months long)
40 Members of
ICAB and Others
Organizations
IS Audit Mr. Imran Ahmed FCA, CISA
Mr. Md. Tohidur Rahman Bhuiyan
Engr. Md. Mushfiqur Rahman
Mr. Abu Md. Sabbir Hassan Chowdhury
Mr. A. B. M. Ahasan Ullah
Mr. S.M. Tofayel Ahmad
Mr. Biswajit Saha
Ms. Mahmuda Binta Yousuf Hemo
Mr. Ayan De
Mr. S. M. Al-Mahmud Hashim
Programme
‘Dream Career: Day with the
Leaders’
03 March
2018
65 Newly
Qualified
Members of
ICAB
‘Dream Career: Day
with the Leaders’
Akhter Matin Chaudhury FCA, Chairman
& Managing Director Nuvista Pharma Ltd.
Mr. Muhammad Solaiman
Head of Strategic
Projects aamra networks Ltd.
Mr. Zulfiquar Hussain
CEO at grow n excel
Training on Local Governance
Support Project (LGSP-3)
27 & 28
March 2018
1500 ICAB
Members and
Article Students
LGSP-3 Mr. Ajit Kumer Paul FCA
Workshop on ‘Recurring Audit
Dot’s”
07 April 2018 120 Members of
ICAB
‘Recurring Audit
Dot’s’
Mr. Md. Mahamud Hosain FCA
Workshop on ‘Advanced Excel
and Financial Modeling’
20 & 21 April
2018
36 Members of
ICAB and Others
Organizations
‘Advanced Excel and
Financial Modeling’
Mr. Md. Anowar Hossain Fakir
Mr. A. Z. M. Akhlaqur Rahman
Mr. Placid Gomer FCA
Programme on ‘Digital
Identification of Audit Report
(DIAR) and Analysis of Audited
Financial Statements’
8 & 9 May
2018
50 Officials of
NBR
DIAR Mr. Mohammad Deloar Hossain
Mr. Sabbir Ahmed FCA
Mr. Muhammad Aminul Hoque FCA
Mr. Debabrata Roy Chowdhury FCA
Mr. Snehasish Barua FCA &
Mr. Md. Humayun Kabir FCA
Workshop on ‘Master your
PowerPoint Presentation’
26 May 2 & 9
June 2018
26 Members of
ICAB and Others
Organizations
PowerPoint Mr. Md. Anowar Hossain Fakir
1.3 CAB Centre for Professional Excellence (ICPE)
ICPE offers trainings to a broad range of professionals to foster their leadership qualities and enhance
commercial, finance and technical knowledge that were fundamental to boost up careers as well as support the
long-tem prospect of bussiness.
Trainings and Workshops for the year 2018
Trainings and Workshops held in Dhaka

2018
ANNUAL
REPORT
56
Workshop on ‘Effective
Writing Communication Skills
in English’
17 July 2018 220 Article
Students
‘Effective
Writing Communicatio
n Skills in English’
Ms. Mobaroka Toha
Workshop on ‘Advanced Excel
and Financial Modeling’
7 & 8
September
2018
3 Members of
ICAB and Others
Organizations
‘Advanced Excel and
Financial Modeling’
Mr. Md. Anowar Hossain Fakir
Mr. Placid Gomer FCA
Written test for the post of Audit
Officer for Pubali Bank Ltd.
06 October
2018, 1 day
Total Number of
Candidate 167
Written test for the
post of Audit Officer
ICAB Members and Employees
Advanced Level Certificate
Course on 'International
Financial Reporting Standards
(IFRS) &
International Accounting
Standards (IAS)'
17 November
2018 to 12
January 2019
35 Members of
ICAB and Others
Organizations
IFRS Training Mr. Mohammad Salahuddin Chowdhury FCA
Mr. Snehasish Barua FCA
Mr. Sabbir Ahmed FCA
Mr. Sk. Md. Tarikul Islam FCA
Mr. Wasequl Huq Reagan FCA
Mr. Muhammad Aminul Hoque FCA
Mr. Muhammad Mehedi Hasan FCA
Trainings and Workshops held in Chittagong
CPD Seminar, Workshop and Others
Date
Type Subject Paper Presenter Chief Guest Session Chairman
19-01-2018
workshop Conceptual Framework for
Financial Reporting and
Presentation of Financial
Statements
Mr. Asif Md. Tanvir
Hossain ACA
20-01-2018
Seminar Knowledge management- A
Strategic and Dynamic Tools for
Success
Dr. Md. Salim Uddin FCA Mr. Abdul Malek Mr. Showkat Hossain
FCA
01-02-2018
Orientation
Program
Evening Coaching Class of KL Lecturers of Classes &
Chairman, CRC
26-02-2018
Seminar Risk Management Practices of
Corporate Firms
Dr. Mohammad Saleh
Jahur
Professor K. M. Golam
Mohiuddin FCMA
Mr. Sidhartha Barua
FCA
26-03-2018
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19-04-2018
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24-04-2018
Workshop KPI for Business Performance
Analysis
Mr. Rupak M Nasrullah
Zaidi
27-04-2018
Exam Mock Tests
03-05-2018
Seminar Impact of Artificial Intelligence
on
Mr. Khondkar Atique-e-
Rabbani FCA
Mr. Md. Jahangir
Hossain
Mr. Moddassar
Ahmed Siddique FCA
11-06-2018
Seminar National Budget 2018-19 1. Mr. Moddassar
Ahmed Siddique FCA 2.
Mr. Md. Shahadat
Hossain FCA 3. Mr.
Sidhartha Barua FCA
Dr. Md. Salim Uddin
FCA
11-07-2018
Conference SMP Conference, 2018 A group of Cas
11-07-2018
Workshop Digital Identification of Audit
Reports (DIAR)
A group of CAs
08-08-2018
Seminar Capital Market Platform for
Development of SME
Mr. SR Mazumdar FCA Prof. Dr. Swapan
Kumar Bala FCMA
Mr. Showkat Hossain
FCA
ICAB Chittagong RegionalCommittee (CRC) organized CPD seminars and workshops for enriching the
knowledge of the members residing in Chittagong Region as well as for the students of the Institute. The List
of CPD and Workshops and Trainings as follows:
Name of the Training
Period &
Duration
No. of
Participants
Core Contents Facilitators

2018
ANNUAL
REPORT
Trainings and Workshops in Dhaka
Workshop on Supply Chain Management for
Finance Professionals
A workshop on ‘Supply Chain Management for
Finance Professionals’ was organized by the Institute
of Chartered Accountants of Bangladesh (ICAB) on
20 January 2018 at CA Bhaban, Dhaka. Chief Guest
Mohammad Shams-Ul Islam, Managing Director &
CEO Agrani Bank Limited awarded the certificates to
the participants. Naquib Khan, President, Bangladesh
Supply Chain Management Society was the Resource
Person in the workshop. ICAB Vice President
Mahmudul Hasan Khusru FCA also spoke on the
occasion. Secretary, ICAB Maj Gen Muhammad Imrul
Quayes, ndc, psc (retd.) and Council Member Mostafa
Kamal FCA were also present in the programme. A
total 45 participants took part in the Workshop.
Workshop on ‘IFRS 15: Revenue from Contracts
with Customers’
A workshop on ‘IFRS 15: Revenue from Contracts with
Customers’ was held on 3 February, at ICPE training
room, CA Bhaban. A total of 40 participants took part
in the workshop. ICAB Vice President Mahamud
Hosain FCA and Fellow Member Ashraf - Uz-Zaman
Ali FCA were the Resource Persons.
Chief Guest, Kazi Sanaul Hoq, Managing Director,
Investment Corporation of Bangladesh (ICB) awarded
the certificates to the participants in the concluding
session. ICAB President Dewan Nurul Islam FCA, Vice
President Mahmudul Hasan Khusru FCA also spoke in
the programme. ICAB Council Member & Past
President Md. Humayun Kabir FCA, Council
Members Md. Shahadat Hossain FCA and Mostafa
Kamal FCA were present in the programme.
Workshop for BSEC Officials
ICAB organised a workshop on ‘IFRS 15; Revenue
from contracts with customers’ for the officials of
Bangladesh Securities and Exchange Commission
(BSEC) on 3 February, at ICPE, CA Bhaban, Dhaka.
Chief Guest, Akhter Matin Chaudhury FCA, Chairman
& Managing Director, Nuvista Pharma Limited
awarded the certificates to the participants. Ruksana
Chowdhury, Executive Director of BSEC was present
as the Special Guest. ICAB Vice President Mahamud
Hosain FCA and Fellow Member Muhammad Mehedi
Hasan FCA were the Resource Persons in the
workshop. ICAB President Dewan Nurul Islam FCA,
Vice President Mahmudul Hasan Khusru FCA also
spoke on the occasion. Council Members Md.
Shahadat Hossain FCA, Mostafa Kamal FCA and
Secretary Maj Gen Muhammad Imrul Quayes, ndc,
psc (retd.) were also present in the programme. A
total of 29 participants took part in the Workshop.
Certificate Course on Information Systems Audit
(IS Audit) for 3rd Batch
ICAB organized six month long Certificate Course on
“Information Systems Audit (IS Audit)” which started
on 3 March 2018 at CA Bhaban. The training was held
at the backdrop of IT taking over everything in the
world which gives challenges to overcome.
.

2018
ANNUAL
REPORT
58
Bangladesh is rapidly coping with the these
challenges. This is not a new direction or challenge for
Information systems security, but a direction often not
pursued and even often not been addressed. Thus,
information systems auditing is critically required in
today's information systems intensive environment.
With this background objectives of the IS Audit is to
enhance the competency of professionals.
A total of 45 participants participated in the course.
Dewan Nurul Islam FCA, President - ICAB, Mahmudul
Hasan Khursu FCA Vice-President, Mostafa Kamal
FCA - ICAB Member Council, Major General
Muhammad Imrul Quayes, ndc, psc (Retd),
Secretary-ICAB, Resource Persons of the training
course Fellow Member Imran Ahmed FCA, CISA and
the ofﬁcials of ICAB were present at the Inauguration
Session.
Workshop on Advanced Excel and Financial
Modeling
ICAB Centre for Professional Excellence (ICPE)
organized a two-day long workshop on ‘Advanced
Excel and Financial Modeling’ which started on 20
April 2018 at ICPE training room. A total number of 40
members participated in the programme. Md Anower
Hossain Fakir, A. Z. M. Akhlaqur Rahman and Placid
Gomes ACA were the resource persons of the
workshop.
Golam Haﬁz Ahmed, Executive Director, Islami Bank
Foundation attended the concluding session as the
Chief Guest on 21 April 2018.
Besides Resource Persons, ICAB Vice Presidents
Mahmudul Hasan Khusru FCA and Md. Mahamud
Hosain FCA, Member Council Mostofa Kamal FCA
and Major General Muhammad Imrul Quayes ndc,
psc (Retd), Secretary ICAB were present in the
closing ceremony.
Workshop on Recurring Audit Dots
organized a workshop on Recurring Audit Dots on 7
April 2018 at ICAB Auditorium. A total number of 120
participants participated in the programme.
ICAB Vice President Mahmudul Hasan Khusru FCA
and Md. Mahamud Hosain FCA and Major General
Muhammad Imrul Quayes ndc, psc (retd), Secretary-
ICAB graced the concluding session.
A panel of moderators Md. Mahamud Hosain FCA,
Md. Shahadat Hossain FCA, Md. Abdul Kader
Joaddar FCA, Md. Moniruzzaman FCA, Snehasish
Barua FCA, Mohammad Redwanur Rahman FCA, Md.
Abdur Razzaque FCA, Mahbub Ahmed Siddique
FCA, Shahriar Istiaq Halim FCA, Muhammad Aminul
Hoque FCA, Md. Iqbal Hossain FCA, MBM Lutful
Hadee FCA, Md. Kishlur Rahman FCA, Md. Saiful
Islam FCA, Md. SK. Tarikul Islam FCA and Sk. Ashik
Iqbal ACA were also present in the closing ceremony.
Workshop on Master your PowerPoint
Presentation
organized a three-day Workshop on ‘Master your
PowerPoint Presentation’ of the closing session held
on 9 June 2018 at ICPE training room.
A total of 35 participants took part in the programme.
ICAB President Dewan Nurul Islam FCA, Vice
Presidents Mahmudul Hasan Khusru FCA, Md.
Mahamud Hosain FCA, Council Member Md. Mostafa

2018
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Kamal FCA, Secretary Maj Gen Muhammad Imrul
Quayes, ndc, psc (Retd.) and Resource Persons Md
Anower Hossain Fakir & A. Z. M. Akhlaqur Rahman
were present in the closing ceremony.
Knowledge Sharing Session on ICAB New
Syllabus
Knowledge sharing session on ‘An overview of New
syllabus-2018’ was held on 2 June 2018 at ICAB
Auditorium. Mohammad Anwarul Karim FCA, Partner,
ARTISAN, Chartered Accountants enlightened the
members & teachers about the changes of new
syllabus through PowerPoint presentation. Md. Abdus
Salam FCA, Past President of ICAB also spoke about
the new syllabus of ICAB. ICAB President Dewan
Nurul Islam FCA, Vice Presidents Mahmudul Hasan
Khusru FCA, Md Mahamud Hosain FCA, Past
Presidents & Coumcil Members Akhtar Sohel Kasem
FCA, Kamrul Abedin FCA, Parveen Mahmud FCA,
Council Members A F Nesaruddin FCA, Muhammad
Farooq FCA, Md. Shahadat Hossain FCA and Mostafa
Kamal FCA, Secretary Maj Gen Muhammad Imrul
Quayes, ndc, psc (Retd), DRC Chairman Ali Akther
Rezvi FCA and Member Muhammad Aminul Hoque
FCA were present.
CA study manuals are packed with all the tools,
techniques, policy, procedures, process, formats,
tables, charts, examples, solutions, formulas. The
following information has been given for easy
understanding and will advance the students step by
step with basic information and solutions.
SMP Conference 2018
ICAB Small and Medium Practioners (SMP)
Committee organised SMP Conference 2018 at ICPE
training room on 14 July 2018 with a view to enhance
the capacity of practicing members of the Institute.
The conference also made conversant the members
of this institute with different aspects of auditing and
how to detect malpractice of the organizations who
are preparing dual financial statements. The
Chairman of the SMP Committee Md. Shahadat
Hossain FCA conducted the conference. ICAB
President Dewan Nurul Islam FCA gave welcome
speech while Vice President Mahmudul Hasan Khusru
FCA, the Council Member and Co-Chairman of the
Committee Dr. Jamshed Sanyiath Ahmed Choudhury
FCA, Council Members Muhammad Farooq FCA,
Mostafa Kamal FCA and Past President Md. Abdus
Salam FCA spoke in the conference. The conference
resource persons were Sabbir Ahmed FCA, Partner,
Hoda Vasi Chowdhury & Co, ICAB Director
(Technical) Mahbub Ahmed Siddique FCA, Senior
Deputy Director Md. Saiful Islam FCA and Database
System Manager Mohammad Delwar Hossain. About
60 practicing members of the Institute participated in
the conference.
The major deliberations of the conference were on
audit documentation, compliance required for
practice, findings of QAB and IDC, audit guide of
small and medium enterprises(SME) as well as
computer assisted audit techniques and tools
(CAATT).
Muhammad Aminul Hoque FCA, Partner, ACNABIN
gave deliberation on audit documentation, permanent
audit file (PAF) and current working file (CWF)
contents.
Sabbir Ahmed FCA, Partner Hoda Vasi Chowdhury &
Co., gave lecture on some important audit
documentation of SMP and different aspects of Audit.

2018
ANNUAL
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60
Mahbub Ahmed Siddique FCA, Director
(Technical)-ICAB described current status of SMP's
requirements as per BSQC 1 and CA Bye-laws, latest
status of FRC and ACC, DIAR, Annual Return (AR) of
ICAB, etc.
Md. Saiful Islam FCA, SDD-ICAB discussed important
compliance of practice and latest practicing issues
including Bye-Laws, IDC & QAB. Md Shahadat
Hossain FCA, Chairman SMP Committee conducted
the questions and answers session.
Dr. Jamshed Sanyiath Ahmed Choudhury FCA,
Council Member & Co-Chairman of the Committee,
Council Member Mostafa Kamal FCA and Past
President Md Abdus Salam FCA gave speech
summing up the discussion.
Meeting with Chairman of Binary University,
Malaysia
ICAB had a wonderful meeting with His Excellency
Tan Sri Dato Professor Joseph Adaikalam, Founder
and Executive Chairman of Binary University –
Malaysia. H. E. Tan Sri who was also an Advisor to last
4 Prime Ministers of Malaysia for over 20 years.
ICAB has been trying since 2017 to make
collaboration with International University and is in the
final stage of this process with Binary University.
Binary University is a Five Star rated ‘A’ grade
University in Malaysia having 23 Campuses all over
the world.
This is going to be an extensively beneficial
international collaboration for ICAB members. Under
the MoU between Binary University and ICAB,
members of ICAB will be able to pursue PhD, DBA,
MBA and BBA. Binary University will consider our
courses and offer minimum required number of
modules to be completed in order to get the desired
PhD, DBA, MBA and BBA degrees. However, Binary
University will send their academics to ICAB on a
regular basis to conduct the academic activities.
Workshop on ‘Effective Writing Communication
Skills in English’
organized a Workshop on ‘Effective writing
Communication Skills in English’ on 17 July, 2018 at
CA Bhaban.
Experienced trainer from British Council Ms.
Mobaroka Toaha conducted the workshop. Students
(articled students in CA firms) were able to learn how
to write English more effectively and efficiently.
A total number of 200 participants took part in the
programme.
Dewan Nurul Islam FCA President - ICAB and
Mahmudul Hasan Khusru FCA, Vice President (E&T) -
ICAB were present at the Inaugural Session.
Major General Muhammad Imrul Quayes ndc, psc
(retd), Secretary ICAB and Resource Person Ms.
Mobaroka Toaha were present in the concluding
session of the programme.
Workshop on Cybersecurity
A workshop on ‘Cybersecurity for Personal and
Professional Safety’ organised by Women and
Leadership (WIL) Committee of ICAB and Take Back
The Tech, BdOSN on 11 August 2018 at CA Bhaban.
Dewan Nurul Islam FCA, President-ICAB delivered
welcome address and Parveen Mahmud FCA,
Member Council & Past President and Chairman of
the Women in Leadership (WIL) Committee, ICAB

2018
ANNUAL
REPORT
gave the opening remarks. Khondkar
Atique-e-Rabbani FCA, Managing Director, the
Computers Ltd moderated the session.
The Keynote presentation on “introduction to cyber
security in daily life, personal safety in internet, cyber
bullying, sexting, online predators, do’s and dont’s,
web safety Tips” was made jointly by Munir Hasan,
General Secretary, Bangladesh Open Source Network
(BdOSN) and Mohammad Tohidur Rahman Bhuiyan,
MD & CEO, Right Time Limited.
The panel discussants were Luna Shamsuddoha,
Chairman, Janata Bank Limited & President, BWIT, Dr.
Lafifa Jamal, Chairperson, Department of Robotics
and Mechatronics Engineering, University of Dhaka,
Kaniz Fatema, General Manager, Market Strategy &
Planning, Robi-Axiata, Bangladesh and Sayed
Nasirullah, Assistant Commissioner, Cyber Security &
Crime Division, Dhaka Metropolitan Police, Dhaka.
Six month long Course on ‘Information Systems
Audit (IS Audit)’
Chief Guest Mohammad Shams-Ul-Islam, Managing
Director & CEO Agrani Bank Limited, ICAB President
Dewan Nurul Islam FCA, Secretary-ICAB Major
General Muhammad Imrul Quayes, ndc, psc (retd)
and resource persons were seen, among others at a
certificate award ceremony of six-month long training
on "Information Systems Audit (IS Audit)" – 3rd Batch
organized by ICAB at CA Bhaban on 15 November
2018. Total forty (40) participants took part in the
training. The objective of the training was to enhance
the competence of professionals in IS Audit.
Resources persons were Imran Ahmed FCA, CISA,
Md. Tohidur Rahman Bhuiyan, Engr. Md. Mushfiqur
Rahman, Abu Md. Sabbir Hassan Chowdhury, A. B.
M. Ahasan Ullah, S.M. Tofayel Ahmad, Biswajit Saha,
Mahmuda Binta Yousuf Hemo, Ayan De and S. M.
Al-Mahmud Hashim.
An Advanced Level Certificate Course on IFRS &
IAS
ICAB organized an Advanced Level Certificate
Course on IFRS & IAS to enhance the competence of
professionals serving in key positions of financial
sector in Bangladesh on 17 November 2018 at
Training Room of ICAB (7th floor), Dhaka.
The objective of the training were to acquire in depth
knowledge about preparation financial statements in
Compliances with IFRS & IAS, to consider specific
cases of IFRS/IAS application. Resource persons:
Mohammad Salahuddin Chowdhury FCA, Snehasish
Barua FCA, Sabbir Ahmed FCA, Sk. Md. Tarikul Islam
FCA, Wasequl Huq Reagan FCA, Muhammad Aminul
Hoque FCA and Muhammad Mehedi Hasan FCA.
Topic of the trainings were IFRS for all financial
Institutions, Public expenditure reporting requirement,
Explicit issues including Taxes, financial, instrument
etc, Most importantly acomprehensive coverage of all
IFRS with all latest updates, etc.
Training on DIAR in Dhaka and Chittagong

2018
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62
(ICAB) organized specialized training on Digital
Identification of Audit Report (DIAR) for the members
of the Institute on 7-8 August in Dhaka and 11 August
in Chittagong. About 30 members received the
training in two sessions at CA Bhaban where in
inaugural session ICAB Council Member Mostafa
Kamal FCA made a deliberation while ICAB Secretary
Major General Muhammad Imrul Quayes ndc, psc
(Retd) witnessed. The resource persons in the
sessions were Director (Technical) Mahbub Ahmed
Siddique FCA and Database System Manager Delwar
Hossain.
The similar training programme on DIAR was held on
11 August 2018 at the Conference Hall of
ICAB-Chittagong Regional Office with the same
resource persons. A total 11 firms with their
representatives participated in it.
The overall objective of this training was to strengthen
capacity building of Audit Firms to update firms’
database as well as to prepare year-wise clients list
timely and appropriately to ensure more transparency,
accountability and quality assurance of audit firms.
ICAB Workshop on Advanced Excel and Financial
Modeling
Chief Guest President & Chairman of Bank Asia
Limited Md. Arfan Ali, ICAB Vice Presidents
Mahmudul Hasan Khusru FCA, Mahamud Hosain
FCA and Secretary Major General Muhammad Imrul
Quayes, ndc, psc (Retd) were seen, among others at
the closing session of a workshop on advanced excel
and financial modeling organized by ICAB on 9
September 2018 at CA Bhaban, Dhaka. Officials of
Orion Pharma, Radiant Pharma and ICAB members
participated in the workshop.
CRC-ICAB Organized Workshops
Chittagong Regional Committee (CRC) of ICAB
organised a workshop on ‘KPI for Business
performance Anaylsis’ on 24 March 2018 at Crystal
Ball Room, hotel Aagrabad Limited, Chittagong.
Rupak M Nasrullah Zaidi, KPI, OD & HR practitioner,
business & management consultant conducted the
workshop. Among other ICAB Vice President
Moddassar Ahmed Siddique FCA, Past President
Showkat Hossain FCA were present in the workshop.
CRC-ICAB Organized SMP Conference 2018
The Committee for Small and Medium Practitioners
(SMP) of ICAB organised a SMP conference for its
practicing members on 11 August 2015 at the
Conference Hall of ICAB-Chittagong Regional Office.
Major deliberations of the conference were on audit
documents, compliance required for practice, latest
findings of QAB and IDC of ICAB, Annual Return (AR)
of ICAB, Return submitted to RJSC, presentation on
issuing Audit Report. These deliberations definitely
enhanced the practicing members’ capacity which is
one of the man objectives of the SMP committee.
ICAB Vice President Mahamud Hosain FCA, Council
Member Md. Shahadat Hossain FCA, ICAB Director
(Technical) Mahbub Ahmed Siddique FCA, Senior
Deputy Director (PC) Md. Saiful Islam FCA were
present in the conference.
1.4 Examination
Introduction to New Curriculum
In line with ICAEW syllabus (with some modifications),
ICAB has introduced New Curriculum in 2018.
Examinations under New Curriculum have been
started from November-December 2018. The

2018
ANNUAL
REPORT
and concerned officials of the respective centre
authority, the examinations were held very smoothly.
Results published in 2018
Results of November-December 2017 session and
May-June 2018 session were published in the year
2018 on February 22 and on August 30 respectively.
Level wise results have been shown below:
Curriculum comprises three levels namely Certificate
Level, Professional Level and Advanced Level.
Conduct of Examinations
This year, the examinations of May-June session were
held from June 20 to June 28, 2018 and
November-December session from December 08 to
December 20, 2018 in Dhaka and Chittagong centres
simultaneously. In Dhaka, the examinations of
May-June 2018 were held in Shiddheswari Girls’
College, at Baily Road, Ramna, Dhaka and those of
November-December 2018 in BAF Shaheen College,
Tejgaon, Dhaka. In Chittagong, the examinations of
both May-June 2018 and November-December 2018
were held in Govt. Commerce College at Agrabad,
Chittagong. Total number of examinees in May-June
2018 was 7353 and in November-December 2018
was 7483.
With the effective co-ordination among the concerned
officials of ICAB, members of regional committees
Nov-Dec 2017 May-June 2018
Level
Appeared
Partly
Passed
Fully
Passed
Appeared
Partly
Passed
Fully
Passed
PS (K) 4118 760 162 3679 776 150
PS(A) 1742 351 43 1668 332 50
AS 383 130 36 380 59 30

2018
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2.0
Students' Affairs

The growth of Articled Students over the years is shown in the chart below:
0
500
1000
1500
2000
2500
3000
3500
4000
4500
5000
New Registra�on Total
2.1 Articled Students
During the year 2017-2018, the Institute granted
Articleship registration to a number of 1,355 students.
A total of 1,488 students completed their Articleship
training and 30 Articled Students discontinued
Articlesship due to various reasons in this year. In the
second half of 2018, 697 students were registered for
Articleship. Detailed statistics are as follows:
2.0
Students' Affairs
2018
ANNUAL
REPORT
Total number of Articled Students as on 01 July 2017 4,321
Add: Registered during 2017-2018 1,355
5,676
Less:
Course Completed during 2017-2018 (1,488 )
Discontinued during 2017-2018 (30)
(1,518 )
In Course Articled Students as on 30 June 2018 4,158

ICAB Scholarship fund disbursement_ 2018.pdf

ICAB Scholarship fund disbursement_ 2018.pdf

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