Scope of CA in Nepal and Abroad after Qualification

One of the most reputed professions in the spectrum of finance and accounting is that of a Chartered Accountant (CA).

CAs are equipped with knowledge in auditing, taxation, financial management, and business advisory, and are respected for it.

One of the main reasons behind why many students in Nepal aspire to become a CA is due to the financial stability and global recognition, along with the respect, in both personal and professional life, it offers.

As businesses are growing rapidly, the demand for qualified CAs is increasing in Nepal and abroad.

Learn about How to Crack CAP-I in the First Attempt: Tips and Study Plan

CA is a professional course that trains students to handle areas of accounting, auditing, taxation, financial management, and business advisory.

CAs are trusted financial experts who keep track of money being properly managed, records are accurate, taxes are paid correctly, and organizations follow financial rules.

Structure of CA

The course combines theoretical knowledge with practical training to prepare students as skilled finance professionals.

It is divided into four levels:

Foundation Level

The foundation level or CAP-I is the first stage to becoming a CA.

Students can join right after completing +2, given they have passed, and students have to pass 5 papers to clear this level.

Group-1	Group-2
Fundamentals of Accounting (100 marks)	Fundamentals of Mathematics and Statistics (100 marks)
Mercantile Law and Fundamentals of Economics (100 marks)	English (50 marks)
	Principles of Business Communication (50 marks)

The exams are conducted in June and December every year, and to pass, you have to secure at least 40% in each subject and an aggregate overall 50% score.

This stage builds a strong foundation in accounting and business concepts.

Intermediate Level

The intermediate level or CAP-II is next.

Once you pass the CAP-I level, you are eligible to study this level.

There are seven papers in this level.

Group I	Group II
Corporate and Other Laws	Financial Management
Business Communication and Marketing	Cost and Management Accounting
Advanced Accounting	Income Tax and VAT
Auditing

The exams are held in June and December each year.

To pass, students have to score a minimum of 40% in each subject and an aggregate of 50% in all subjects of the group taken together.

You can appear for one group at a time or both groups together.

The technical knowledge of students becomes even deeper in this level, and it prepares students for professional challenges.

Articleship

Articleship is a mandatory practical training period that all CA students have to complete to become a CA.

Students gain real-world experience in accounting, auditing, taxation, and financial management while working under a qualified CA in practice.

It lasts for three years, and students can begin after passing CAP-II.

The students learn the following skills:

Auditing of companies and organizations
Preparation of financial statements
Filing and Managing Taxes
Compliance with corporate laws
Exposure to consultancy and advisory work

The main objective of articleship is to bridge the gap that exists between theoretical knowledge and professional practice, and make students ready for the industry.

Final Level

Once you complete your articleship, you become eligible for the final level.

There are eight papers in this final stage.

Group 1	Group 2
Advanced Financial Reporting	Management Information and Control Systems
Advanced Financial Management	Advanced Taxation
Advanced Auditing	Strategic Management and Decision-Making Analysis
Corporate Laws and Practices	Elective: International Finance, Corporate Governance, etc.

The exams are held twice a year: in June and in December.

To pass, students have to score a minimum of 40% in each paper and an aggregate of 50% in all papers of the group taken together.

Career Prospects in Nepal

In Nepal, the career prospects for a qualified CA are diverse and are in demand across almost all sectors.

The most common career roles taken by a CA are:

Public Accounting and Audit Firms
Corporate Finance
Taxation and Compliance
Banking and Financial Institutions
Government and Regulatory Bodies
Academia and Training
Personal Practice

The top industries that hire CAs in Nepal are:

Audit and Consulting Firms
Banking and Financial Services
Corporate Houses and Business Conglomerates
Non-Governmental Organizations and INGOs
Government and Public Sector Enterprises
Educational Institutions
Startups and Entrepreneurial Ventures

Career Prospects Abroad

A student who has studied CA in Nepal through ICAN is able to find job opportunities abroad as well, although it depends on international recognition, and students might need to gain additional certificates.

The majority of nations worldwide mandate CAs from Nepal to complete bridging courses and gain membership in international accounting bodies to be able to work.

The main pathways for working abroad are:

Membership in Global Accounting Bodies such as ACCA, CPA, and ICAEW.
Find jobs in multinational companies, the demand is higher in Middle Eastern countries.
Complete certification standards and secure a job in Big 4 organizations.
Work in the banking and financial services sector.

Top Career Roles for CAs

Career Role	Average Annual Salary in Nepal (NPR)	Average Annual Salary Internationally (USD)
Auditor (Internal/External)	6,00,000-12,00,000	40,000-80,000
Tax Consultant/ Advisor	7,00,000-15,00,000	45,000-90,000
Financial Analyst	8,00,000-15,00,000	50,00,000-95,000
Chief Financial Officer	20,00,000-40,00,000	1,00,000-2,00,000+
Banking and Finance Manager	10,00,000-20,00,000	60,000-1,20,000
Management Consultant	9,00,000-18,00,000	70,000-1,30,000
Forensic Accountant	8,00,000-15,00,000	60,000-1,10,000
CA Firm owner	Varies (15,00,000+)	Varies (80,000+)

Comparison between Nepal and Abroad

Aspect	Nepal	Abroad
Recognition	Recognized by ICAN within Nepal, with limited recognition outside	Widely recognized once supplemented with ACCA, CPA, ICAEW, etc
Hiring industries	Audit firms, banks, insurance companies, corporate houses, government, NGOs.	Global audit firms, MNCs, investment banks, consulting, IT & Tech companies.
Common career roles	Auditor, tax consultant, finance manager, lecturer, CFO in local companies	Financial analyst, investment banker, global consultant, international tax expert, CFO in MNCs.
Growth opportunities	Moderate	High with international exposure, advanced technology, and global networking
Professional Development	Mostly local networking and knowledge exposure	International exposure, advanced technology, and global networking
Challenges	Limited opportunities compared to demand and lower pay scale in comparison to international standards.	Requires additional certifications, high competition, and relocation challenges
Work-life balance	Often better	Demanding in Big 4 and corporate but also has higher rewards

Conclusion

A conclusion we can all agree on is that CA is one of the most rewarding and respected careers, in Nepal and abroad as well.

If you build a career in Nepal, you will play an important role in strengthening businesses, financial institutions, and government systems.

If you decide to build a career in a different country, you will enjoy global exposure, higher salary, and diverse opportunities across different industries.

Even though you will need additional certifications to work internationally, the foundation for it is built through CA studies in Nepal.

The course prepares students for success, locally and internationally.

CA is not just about gaining a degree, but also about building a path to a secure, respected, and globally recognized profession.