About the firm
Independence, competence and quiet rigour — since day one.
Baral & K.C. Associates is a Lalitpur practice of Chartered Accountants serving companies, cooperatives, NGOs, financial institutions and public bodies. This page sets out who we are, how we work and the commitments we do not negotiate.
- Established
- 2009
- Head office
- Lalitpur
- Practice areas
- Six
- Professionals
- 12
01 · Mission
To protect confidence in financial information — delivering audit, tax and advisory work of verifiable quality, on time, in plain language and at a fair fee.
02 · Vision
To be Nepal's most trusted independent practice: the firm boards, donors and entrepreneurs call first when the numbers must be right.
Core values
Six commitments behind every signature.
These are not wall posters. Each value maps to a rule in our engagement manual that a reviewer can check.
01
Integrity
We say what we found, not what is convenient. Our reports carry no favours and no omissions.
02
Independence
No conflicts, no self-review, no pressure. Where independence cannot be held, we decline the engagement.
03
Confidentiality
Client information is accessed only by the engagement team and released only with partner approval or legal obligation.
04
Competence
Every professional maintains continuing development hours; every opinion rests on current standards and cited evidence.
05
Accountability
The partner who signs your report answers your calls. Responsibility is never delegated away.
06
Client service
Deadlines are commitments, jargon is avoided, and advice arrives with costs and options quantified.
Our story
Years of standing behind the numbers.
The firm began with a simple observation: most financial statements in Nepal are prepared to satisfy a filing, not to support a decision. We set out to change that for every client we serve — by making the work verifiable, the language plain and the deadlines non-negotiable.
Years later the practice spans six disciplines and fourteen industries, but the method is unchanged: a partner plans the work, a second reviewer challenges it, and nothing is signed until both are satisfied.
We remain deliberately mid-sized. Large enough to field specialist teams for donor audits and group consolidations; small enough that the partner who signs your report knows your ledger by name.
2009
The firm is founded
Two Chartered Accountants open a practice in Lalitpur with three clients and one principle: sign only what you can stand behind.
2012
First donor-funded audits
Appointed auditor to international NGO programmes; the grant-compliance and donor-reporting desk is established.
2015
Tax practice expands
A dedicated team for IRD representation, VAT/GST advisory and corporate tax planning is formed.
2018
Advisory & internal audit
Risk advisory, internal control reviews and transaction due diligence become a standing practice area.
2021
Digital bookkeeping desk
Cloud accounting, payroll and monthly-close services launched for SMEs, cooperatives and startups.
2024
A twelve-person practice
Article clerks, managers and partners under one roof; two-level technical review is formalised firm-wide.
2026
Today
Serving companies, cooperatives, NGOs, financial institutions and public bodies across fourteen industries.
Leadership
The people who sign the work.
Partner and manager profiles with photographs will be published shortly; responsibilities are shown as they stand today.
01
Managing Partner & Co-Founder
Chartered Accountant (ICAN)
Audit & assurance, corporate governance and partner review of every opinion the firm signs.
02
Partner & Co-Founder
Chartered Accountant (ICAN)
Taxation, IRD representation and VAT/GST advisory; leads the tax technical desk.
03
Senior Manager — Accounting Services
CA (ICAN) · ACCA affiliate
Runs the bookkeeping, payroll and monthly-close desk for SMEs, cooperatives and startups.
04
Manager — Advisory
CA (ICAN)
Financial modelling, feasibility studies, internal control reviews and due diligence engagements.
Ethics · Independence · Confidentiality
The commitments we do not negotiate.
Independence
We accept no engagement where a conflict, financial interest or relationship could colour our opinion. Where independence cannot be maintained, we decline — in writing, with reasons.
Confidentiality
Client information is held under engagement-level access control. Files, working papers and correspondence leave this office only with partner approval, or where the law compels it.
Professional ethics
Our work follows the ICAN Code of Ethics, Nepal Standards on Auditing and applicable NFRS/IFRS. Every professional signs an annual independence declaration and completes CPD hours.
“We sign only what we can stand behind.”
Qualifications & memberships
Regulated, registered and continually trained.
- Institute of Chartered Accountants of Nepal (ICAN) — member firm
- IRD-registered tax practitioners
- Nepal Standards on Auditing (NSA) practice
- NFRS / IFRS reporting competence
- Quarterly continuing professional development (CPD)
Approach to client service
Four steps, every engagement, no shortcuts.
Step 1
Understand
A partner interviews your finance lead, reads last year's file and maps your statutory calendar before we quote a fee.
Step 2
Plan
Scope, timing, team and materiality are set in writing; you receive an engagement letter and a fieldwork calendar.
Step 3
Execute & review
Fieldwork runs on NSA checklists; a second reviewer challenges every judgement before anything reaches your desk.
Step 4
Report & advise
Findings arrive as a ranked management letter plus a plain-language board summary — and we stay for the fixes.
Work with us
Meet the firm behind the signature.
One conversation is usually enough to know whether we are the right firm for your next audit, filing or decision.