IFRS SDS (ISSB)
IFRS SDS
TBD · TBD · Nepal announced plans to adopt ISSB-aligned standards (Q3 2025 announcement)
Country profile
Nepal
7 entries from 7 of our maps, in one place. Open a map to see Nepal beside the rest of the world.
Sustainability Framework Adoption
Sustainability-reporting standards adopted by country (ESRS, ISSB, GRI, TCFD)
Professional Accountancy Organisations
Accountancy bodies (PAOs) and their IFAC membership, by country
IFAC member
Institute of Chartered Accountants of Nepal (ICAN)
IFAC member · South Asian Federation of Accountants (SAFA) · Founded 1997
Company Registry Portals
Where company financial statements are filed and published, by country
PIEs only
Office of the Company Registrar – OCR Online / SEBON and NEPSE Disclosure
All private and public limited companies; listed also via SEBON/NEPSE · Annual returns filed with OCR; SEBON (https://www.sebon.gov.np/) for listed company disclosures
Accountant & Auditor Salaries
Gross annual pay of accountants and external auditors, in US dollars (2026)
Under $2,500
Accountant: $2,078 a year
- Accountant: $2,078 a year (modelled estimate)
- External auditor: $2,864 a year (modelled estimate)
- Average for all jobs: $2,808 a year
Modelled values use global occupational multipliers; use as directional estimates.
Gross pay in nominal US dollars (2026), not adjusted for living costs.
Country Challenges
The main challenge for accounting and audit in each country, from public evidence (2026)
Standards & reporting
Standards compliance
- Evidence: Historical evidence — an older finding; it may no longer hold
- Scope: Accounting and audit
The World Bank identifies widespread noncompliance linked to limited competence, weak oversight and insufficient sanctions.
Source: World Bank Document (institutional report or research)
Annual Report Awards
National & global awards for the best annual reports and corporate reporting
National
National Best Presented Annual Report Award (NBPA/BPA)
Institute of Chartered Accountants of Nepal (ICAN) · Annual report / best presented annual report · Nepalese entities across categories; national winners may be nominated for SAFA BPA Awards
GDP per Capita
GDP per capita (current US$), 2025 — World Bank Open Data
Lower-middle · $1,146–4,515
$1,536
GDP per capita (current US$), 2025 · Lower-middle · $1,146–4,515
Business opportunities
No live listings in Nepal right now.
Not on these maps yet: Accounting News, Audit Oversight Bodies, Accounting History.