Privacy Policy

At A.I. Associates Chartered Accountants (“A.I. Associates”, “we”, “our”, or “the Firm”), we take professional confidentiality and the protection of client information with utmost rigor. As a licensed firm operating under the regulatory supervision of the Institute of Chartered Accountants of Nepal (ICAN) and adhering to the Nepal Chartered Accountants Act, 2053 (1997), professional secrecy and fiduciary trust are foundational to our practice.

This Privacy Policy describes our practices regarding the collection, handling, storage, and protection of information obtained through our official website (https://aiassociates.com.np) and our professional client engagements in accordance with the Individual Privacy Act, 2075 (2018) of Nepal.

We may collect and process information in the following circumstances:

• Direct Inquiries & Consultations: When you submit a query via our website contact form or email us, we collect your full name, business email address, phone number, organization name, service requirements, and the content of your message.
• Professional Engagement Documents: In the course of executing statutory audits, tax advisory, NFRS/IFRS implementations, or business valuations, clients provide financial statements, tax filings, board minutes, and ledger records governed by formal engagement contracts.
• Technical & Website Analytics: Standard non-personally identifiable log information (such as browser type, operating system, pages visited, and timestamp) collected automatically to ensure website integrity and optimal user experience.

Your information is used strictly for legitimate professional and regulatory purposes, including:

We do not sell, rent, trade, or commercialize client or visitor data to any third party.

In compliance with our ethical obligations as Chartered Accountants, information is held under strict non-disclosure and will only be shared under the following limited circumstances:

• With your explicit, documented consent or under the scope of our signed Engagement Letter.
• When strictly mandated by Nepalese regulatory authorities or law enforcement agencies pursuant to court orders, judicial summons, or applicable statutory mandates (e.g., ICAN Quality Review Board, IRD investigations).
• With authorized professional contractors and IT infrastructure vendors who are bound by non-disclosure agreements and data protection standards.

We implement administrative, technical, and physical security measures designed to protect information from loss, theft, alteration, and unauthorized access.

Under Nepalese corporate and tax regulations (including the Income Tax Act, 2058 and Companies Act, 2063), audit workpapers and financial records are preserved for a mandatory statutory retention period (ordinarily a minimum of 5 to 6 years), after which physical and digital documents are securely archived or disposed of according to professional guidelines.

Under Nepal’s Individual Privacy Act, 2075, you have the right to request verification, update, or rectification of your personal data maintained by our firm. If you have questions regarding this policy or wish to exercise your rights, please reach out to our compliance desk: