AASBB Mission: To promote high quality financial reporting and auditing standards that are consistent with international best practices through the development and implementation of Bhutanese Accounting Standards (BAS) and Bhutanese Standards on Auditing (BSA).

AASBB Technical Working Cimmittee
The Technical Working Committee (TWC) established under the Board comprises mostly of the professional accountants from various professional accountancy bodies such as ACCA UK, CPA Australia and CA New Zealand. The TWC Members are: 1. Mr. Ugyen Namgyal, Finance Director, DGPC - Chairman. 2. Ms. Tashi Lhamo, Director, Finance, Druk Holding & Investment- Vice Chairperson. 3. Ms. Thinley Choden, Lecturer, Gedu College of Business Studies 4. Mr. Nima, Offtg. Chief Audit Officer, RAA. 5. Ms. Namgay, Dy. Collector, RRCO, Thimphu. 6. Ms. Jharna Pradhan ACCA, Finance Manager, National Pension & Provident Fund. 7. Mr. Tenzin Rabgay, Royal Securities Exchange of Bhutan Ltd. 8. Mr. Kinzang, Freelance Consultant. 9. Mr. Tenzin Drakpa, Asst. Registrar of Companies, ORoC, MoICE 9. Ms. Kinzang Wangmo, AASBB Secretariat - Member Secretary Roles and Responsibilities of Technical Working Committee (TWC): The TWC shall assist and advice the AASBB in discharging it mandates pertaining to technical matters and carry out activities under the direction of the AASBB which shall, inter-alia include: i. facilitate and ensure implementation of accounting/ auditing standards consistent with international standards, ii. reviewing the existing and emerging accounting and auditing standards and identifying areas or further study, iii. reviewing and providing interpretations/clarifications on the accounting and auditing standards in the areas identified, iv. provide guidance for conducting impact assessment for adoption of new accounting and auditing standards, v. drafting of exposure drafts for public comments and stablishing procedures for reviewing public comments within a reasonable period on the documents published for comments, vi. ensuring that the standard setting process is appropriate and responsive to the public interest, vii. seeking guidance from international standard setters and national standard setters in the region to encourage high quality standards and their adoption in Bhutan, viii. providing feedback and comments on issues related to Public Finance, Company Accounts, Audit and in other related areas, ix. establishing various sub-committees within the TWC for specific assignment, x. assessing and advising the training needs of accounting and auditing professionals and suggest to engage, if necessary, external experts for the training on the specific matters of importance, xi. identifying and promoting best professional practices including quality control standards on auditing practice statements, standards on review engagements etc., xii. carry out any other works as assigned by the AASBB.

Posted on - 2024-09-20 09:25:48 by Admin

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