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Disclaimer
In short: This site is educational and practical support from an individual ACCA member and tutor. It is free for study use. It is not official ACCA material, not personalised professional advice for every situation, and not a guarantee of exam success or financial outcomes.
1. Purpose of the site
bikasb.com.np provides free calculators, an ACCA FA Study Hub, articles, and practical checklists for accounting students and working professionals (especially in Nepal). The Study Hub is intended to remain free for learners. The site operator may use advertising (such as Google AdSense) or other support later to help cover costs while keeping core study materials free.
2. Not an official ACCA, ICAN, or regulator publication
This website is independent. It is not affiliated with, endorsed by, or a substitute for ACCA Global, ICAN, the IFRS Foundation, IRD Nepal, Nepal Rastra Bank, or any other official body. Always check the current syllabus, examinable documents, and laws on official websites.
3. Educational use — not a substitute for professional advice
Tools and notes are for learning and general illustration. They may simplify complex rules. They are not formal audit opinions, tax filings, investment advice, or client-specific accounting advice. For decisions that affect a business, tax return, or audit, consult a qualified professional and primary sources (IFRS/NFRS, tax law, engagement terms).
4. Calculators and figures
Calculators (EMI, depreciation, receivables, PV/FV, SIP, date conversion, and others) are provided as-is. Results depend on the numbers and assumptions you enter. Rounding, policy choices (for example pro-rata depreciation), and local practice can differ. Always cross-check exam answers against the question requirements and mark schemes, and workplace figures against management policy and applicable standards.
5. Exams and results
Study pages and quizzes support preparation. They do not guarantee a pass or a particular mark. Exam content and rules change; use official ACCA resources (syllabus, Study Hub, Practice Platform, examiner reports) as your primary exam standard.
6. External links
Links to ACCA, IFRS, IRD, NRB, and other sites are for convenience. We are not responsible for their content or availability.
7. Limitation of liability
To the fullest extent permitted by law, the site operator is not liable for loss or damage arising from use of, or reliance on, the website, tools, or materials — including exam outcomes or business decisions. Use of the site is at your own judgment.