About CPA Bangladesh

CPA Bangladesh is an independent professional body dedicated to developing internationally oriented accounting and tax professionals through high-quality education and structured professional development. It plays an active role in professional accountancy education and qualifications in Bangladesh and supports internationally focused learners.

As an Academic Institutional Member of the International Association for Accounting Education and Research (IAAER), CPA Bangladesh aligns its programmes with global developments in accounting education and research. The organisation delivers globally focused programmes in accounting, taxation, VAT and finance, including the Certified Public Accountant (CPA) Programme, the IFA Direct Programme and IFA-endorsed postgraduate qualifications. CPA Bangladesh is a recognised centre of ATHE, a UK-based Ofqual-regulated awarding organisation, and an endorsed training provider of the Institute of Financial Accountants (IFA), UK. It also provides learning support for the Advanced Diploma in International Taxation (ADIT) qualification offered by the Chartered Institute of Taxation (CIOT), UK.

CPA Bangladesh’s mission is to provide accessible, practice-oriented professional education that combines technical rigour with ethical behaviour, sound judgement and international best practice. Through its study materials, learning platform, structured assessments, CPD activities and professional guidance, it supports learners in developing the practical knowledge, professional judgement and technical competence required for modern roles in corporate reporting, taxation and business advisory services.

www.taxlaw.bd is one of its public-interest initiatives — an independent, professionally edited and regularly updated reference to make Bangladesh tax law easier to read and use.

Membership and training enquiries: info@cpabangladesh.com.bd · +8801717870754.

Editors and authors

This consolidation is compiled and annotated by the CPA Bangladesh editorial board. Each provision is published under editorial responsibility; the editorial and consolidation policy governs how amendments are shown.

Edited and compiled by

  • Md. Mohidul Islam — Commissioner of Taxes, National Board of Revenue
  • Alauddin Ahmed — Additional Commissioner of Taxes, National Board of Revenue
  • Alii Aqbour Chowdhury, FCPA — Academic Director, CPA Bangladesh