In Bangladesh, the necessity for Chartered Accountants to be listed with
ICAB is mandated by the
Bangladesh Chartered Accountants Order, 1973 (P.O. No. 2 of 1973).
Those who are members of ICAB and hold a valid practicing certificate issued by ICAB
are legally authorized to practice as Chartered Accountants in Bangladesh.
The Financial Reporting Council (FRC) in Bangladesh, established under the Financial Reporting Act, 2015, has specific requirements for listing auditors who can audit financial statements of public interest entities. we have enlistment with FRC.
LAW'S EMPOWERMENT TO PRACTICE
The Bangladesh Chartered Accountants Order, 1973 (P.O. No. 2 of 1973).