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
Subsequent to formation of the AASBB, the Technical Working Committee (TWC) was established under the Board. The members of the TWC comprise mostly 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, CEO, Druk Hydro Energy Limited - 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, Office of Corporate Regulatory Authority of Bhutan 10. Ms. Kinzang Wangmo, AASBB Secretariat - Member Secretary Roles and Responsibilities of Technical Working Committee (TWC): The TWC shall assist and advise the AASBB in discharging its mandates pertaining to technical matters and carry out activities under the direction of the AASBB which shall, inter-alia include: • Formulation of Bhutanese Accounting Standards (BAS) consistent with International Accounting Standards/International Financial Reporting Standards; • Implementation of accounting and auditing standards; • Reviewing the existing and emerging auditing practices and identifying and promoting best professional practices including quality control standards on auditing practice statements, standards on review engagements etc; • Reviewing and providing interpretations on the BAS and ISA and recommend any changes to the AASBB; • Preparatory works including workshops, seminars and trainings besides field study for impact assessment for adoption of BAS and ISA consistent with IAS/IFRS; • Responsible for all technical matters including preparation and issuing of BAS and adoption of ISA; • Drafting and publication of exposure drafts for public comment; • Holding public consultant to discuss the BAS and ISA; • Establishing procedures for reviewing public comments within a reasonable period on the documents published for comment; • Ensuring that the standard setting process is appropriate and responsive to the public interest; • Assessing and advising the training needs of accounting and auditing professionals and arrange for imparting training to them on any new standards/pronouncements. Suggest engaging, if necessary, external experts for the training on the specific matters of importance for the audit and accounting profession. • Seeking guidance from international standard setters and national standard setters in the region to encourage high quality standards and their adoption in Bhutan; • Establishment of Institute of Chartered Accountants of Bhutan (ICAB) and forge possible alliances with regional/international institutes; • Formulating BAS applicable for SME consistent with IAS/IFRS; • Providing feedback and comments on issues related to Public Finance, Company Accounts, Audits etc; • Establishing various sub-committees within the TWC for specific assignment; • Carrying out any other works as assigned by the AASBB.

Posted on - 2024-12-02 15:47:56 by Admin

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