Ahmed Masum & Co.

01/10/2026

For Primark, the agreement provides a pathway to increase recycled content in its products while supporting a new source of secondary polyester.

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01/10/2026

ত্রৈমাসিক মুদ্রানীতি: অক্টোবর-ডিসেম্বর ২০২৬ প্রান্তিকের মূল দিকসমূহ!

দেশের মূল্যস্ফীতি নিয়ন্ত্রণ, সামষ্টিক অর্থনৈতিক অগ্রগতি এবং ব্যাংকিং খাতে সুশাসন নিশ্চিত করার লক্ষ্যে বাংলাদেশ ব্যাংক অক্টোবর-ডিসেম্বর ২০২৬ প্রান্তিকের ত্রৈমাসিক মুদ্রানীতি ঘোষণা করেছে।

এক নজরে মুদ্রানীতির মূল প্রস্তাবনাসমূহ:
* মূল্যস্ফীতি নিয়ন্ত্রণ প্রধান অগ্রাধিকার: বাংলাদেশ ব্যাংক মূল্যস্ফীতি নিয়ন্ত্রণকে অগ্রাধিকার দিয়ে অর্থনৈতিক কর্মকাণ্ডকে গতিশীল করার জন্য নীতিগত পদক্ষেপ বজায় রাখা।
* বাজারভিত্তিক সুদের হার ও নমনীয় নীতি: ঋণের সুদের হার বাজারভিত্তিক ও সহনীয় রাখার ব্যাপারে উদ্যোগ অব্যাহত রাখা।
* কৃষিসহ উৎপাদনশীল ও সিএমএসএমই (CMSME) খাতে ঋণপ্রবাহ: মূল্যস্ফীতি নিয়ন্ত্রণের পাশাপাশি কৃষি, সিএমএসএমই এবং রপ্তানিমুখী প্রকৃত উৎপাদনশীল খাতে প্রয়োজনীয় ঋণপ্রবাহ নিশ্চিত করা।
* সুশাসন ও খেলাপি ঋণ হ্রাস: ব্যাংকিং খাতের কাঠামোগত সংস্কার, খেলাপি ঋণ হ্রাস এবং আর্থিক শৃঙ্খলায় রোডম্যাপ বাস্তবায়ন করা।

বাংলাদেশ ব্যাংক দেশের টেকসই অর্থনৈতিক সমৃদ্ধি এবং আর্থিক স্থিতিশীলতা নিশ্চিতকরণে সর্বদা প্রতিশ্রুতিবদ্ধ।

01/10/2026

📢 𝐍𝐁𝐑 𝐄𝐱𝐭𝐞𝐧𝐝𝐬 𝐃𝐞𝐚𝐝𝐥𝐢𝐧𝐞 𝐟𝐨𝐫 𝐉𝐮𝐥𝐲 & 𝐀𝐮𝐠𝐮𝐬𝐭 𝟐𝟎𝟐𝟔 𝐕𝐀𝐓 𝐑𝐞𝐭𝐮𝐫𝐧 𝐅𝐢𝐥𝐢𝐧𝐠 𝐓𝐡𝐫𝐨𝐮𝐠𝐡 𝐞𝐕𝐀𝐓

The National Board of Revenue (NBR) has issued an order extending the deadline for submitting online VAT returns through the eVAT system for the 𝐉𝐮𝐥𝐲 𝐚𝐧𝐝 𝐀𝐮𝐠𝐮𝐬𝐭 𝟐𝟎𝟐𝟔 tax periods.

Under 𝐒𝐞𝐜𝐭𝐢𝐨𝐧 𝟔𝟒(𝟑) of the Value Added Tax and Supplementary Duty Act, 2012, the deadline for submitting the online VAT returns for the July and August 2026 tax periods has been extended up to 𝟏𝟓 𝐎𝐜𝐭𝐨𝐛𝐞𝐫 𝟐𝟎𝟐𝟔. No penalty will be applicable for returns submitted within the extended deadline.

Where applicable, the concerned taxpayers are required to submit their VAT returns for the 𝐉𝐮𝐥𝐲, 𝐀𝐮𝐠𝐮𝐬𝐭 𝐚𝐧𝐝 𝐒𝐞𝐩𝐭𝐞𝐦𝐛𝐞𝐫 𝟐𝟎𝟐𝟔 tax periods through the eVAT system by 𝟏𝟓 𝐎𝐜𝐭𝐨𝐛𝐞𝐫 𝟐𝟎𝟐𝟔. The order was issued by the NBR on 𝟎𝟏 𝐎𝐜𝐭𝐨𝐛𝐞𝐫 𝟐𝟎𝟐𝟔.

Taxpayers concerned are advised to ensure timely submission of the applicable VAT returns within the extended deadline.

— Ahmed Masum & Co., Chartered Accountants

Chartered Accountants Bangladesh Bangladesh Chartered Accountancy Chhatra Parishad International Federation of Accountants Financial Reporting Council CIMA ACCA CPA Australia
Chartered Accountant National Board of Revenue, Bangladesh

30/09/2026

30/09/2026

📢 𝐈𝐀𝐒𝐁 𝐒𝐞𝐞𝐤𝐬 𝐒𝐭𝐚𝐤𝐞𝐡𝐨𝐥𝐝𝐞𝐫 𝐅𝐞𝐞𝐝𝐛𝐚𝐜𝐤 𝐨𝐧 𝐇𝐞𝐝𝐠𝐞 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠

The International Accounting Standards Board (IASB) has published a Request for Information (RFI) as part of its Post-implementation Review of the hedge accounting requirements in IFRS 9 Financial Instruments and the hedge accounting disclosure requirements in IFRS 7 Financial Instruments: Disclosures.

The review will assess whether these requirements are working as intended, delivering the expected benefits for investors and other users of financial statements, and whether the costs of applying the requirements are broadly in line with the IASB’s expectations.

The IASB is seeking feedback from stakeholders, including investors, companies, auditors, regulators and standard-setters, to understand the practical application and effects of the requirements.

🗓️ 𝐂𝐨𝐦𝐦𝐞𝐧𝐭 𝐃𝐞𝐚𝐝𝐥𝐢𝐧𝐞: 26 January 2027

Stakeholders are encouraged to review the Request for Information and submit their comments within the consultation period.

🔗 Read the full insight: https://www.ahmedmasum.com/blogs/iasb-seeks-stakeholder-feedback-on-hedge-accounting

Ahmed Masum & Co. Chartered Accountants Bangladesh Bangladesh Chartered Accountancy Chhatra Parishad International Federation of Accountants IFRS Foundation CPA Australia CIMA

The International Accounting Standards Board (IASB) has published a Request for Information as part of its Post-implementation Review of the hedge accounti...

30/09/2026

📢 𝐀𝐌𝐂 𝐃𝐚𝐢𝐥𝐲 𝐓𝐫𝐚𝐢𝐧𝐢𝐧𝐠 𝐒𝐞𝐬𝐬𝐢𝐨𝐧: 𝐈𝐀𝐒 𝟒𝟏

Ahmed Masum & Co., Chartered Accountants, successfully conducted today’s professional training session covering IAS 41 – Agriculture, based on the ACCA DipIFR Book.

The training session was attended by the articled students of Ahmed Masum & Co., Chartered Accountants, who actively participated in the discussion to strengthen their technical knowledge, conceptual understanding, and practical application of the relevant IAS requirements for professional practice and examinations.

🗓️ Training Session Date: 30 September 2026
📚 Today’s Training Session Topic: Discussion on Roma 28: Exhibit 4: Acquired Brand (IFRS 3 and IAS 38) and Exhibit 1: IFRS 2 – Share-based Payment, based on the ACCA DipIFR Book.
📖 Reference Material: ACCA DipIFR Book
🎯 Focus: Technical concepts, accounting treatment, practical application, and exam-oriented discussion.

At Ahmed Masum & Co., Chartered Accountants, we remain committed to fostering continuous professional development through high-quality technical training that equips our articled students with practical expertise and globally recognised accounting knowledge.

We wish all our articled students continued success in their Chartered Accountancy journey.

— Ahmed Masum & Co., Chartered Accountants

Chartered Accountants Bangladesh Bangladesh Chartered Accountancy Chhatra Parishad International Federation of Accountants IFRS Foundation Institute of Public Accountants

29/09/2026

📢 𝐁𝐚𝐧𝐠𝐥𝐚𝐝𝐞𝐬𝐡 𝐁𝐚𝐧𝐤 𝐏𝐞𝐫𝐦𝐢𝐭𝐬 𝐈𝐧𝐭𝐞𝐫𝐧𝐚𝐭𝐢𝐨𝐧𝐚𝐥 𝐂𝐚𝐫𝐝 𝐔𝐬𝐞 𝐟𝐨𝐫 𝐀𝐢𝐫 𝐓𝐢𝐜𝐤𝐞𝐭 𝐏𝐮𝐫𝐜𝐡𝐚𝐬𝐞𝐬

Bangladesh Bank has issued FEPD-1 Circular No. 39, dated 28 September 2026, regarding the use of international cards for purchasing air tickets from foreign airlines operating in Bangladesh.

Under the circular, eligible resident Bangladeshi nationals may use international cards to purchase air tickets from foreign airlines operating in Bangladesh for travel abroad, including cases where the ticket sale proceeds are settled through the airlines’ established international acquiring and payment arrangements outside Bangladesh.

Following verification of eligible ticket transactions, Authorized Dealers (ADs) may refill or replenish the international cards up to the amount utilized for such ticket purchases, outside the applicable travel entitlement, subject to the prescribed arrangements and requirements.

The circular also requires ADs to identify eligible transactions using the specified Merchant Category Codes (MCCs) of the listed foreign airlines and to report such transactions to Bangladesh Bank through the applicable reporting procedures.

The facility does not apply to Bangladeshi airlines where ticket sale proceeds are settled through acquiring and payment arrangements outside Bangladesh.

The provisions of FE Circular No. 47 dated 19 November 2025 remain applicable, mutatis mutandis.

— Ahmed Masum & Co., Chartered Accountants

Chartered Accountants Bangladesh International Federation of Accountants IFRS Foundation CPA Australia CIMA Chartered Accountant Bangladesh Bank-The Central Bank of Bangladesh

29/09/2026

📢 𝐈𝐂𝐀𝐁 𝐀𝐧𝐧𝐨𝐮𝐧𝐜𝐞𝐬 𝐒𝐀𝐅𝐀-𝐈𝐂𝐀𝐁 𝐐𝐮𝐢𝐳, 𝐏𝐮𝐛𝐥𝐢𝐜 𝐒𝐩𝐞𝐚𝐤𝐢𝐧𝐠 & 𝐄𝐬𝐬𝐚𝐲 𝐂𝐨𝐦𝐩𝐞𝐭𝐢𝐭𝐢𝐨𝐧 𝟐𝟎𝟐𝟔

The Institute of Chartered Accountants of Bangladesh (ICAB) has announced the SAFA-ICAB Quiz, Public Speaking & Essay Competition 2026 for CA students as part of the annual activities of the SAFA Committee on Education, Training and CPD.

The competitions aim to provide CA students with an opportunity to demonstrate their knowledge, communication skills and professional perspectives at the regional level.

🔹 SAFA Quiz Contest: Covers Sustainability Reporting Standards (IFRS S1 & S2), AI and Digital Disruption, and Start-ups, Unicorns & New-Age Business Models.

🔹 SAFA Public Speaking Contest: Participants may choose from topics covering the evolving role of professional accountants, strategic value creation beyond compliance, and the transformation from CFO to business leader.

🔹 SAFA Essay Competition: The topic is “Enhancing Investor Confidence through Effective Corporate Governance Mechanism”, with a word limit of 1,500–2,000 words.

The Public Speaking Contest final will be held on 15 October 2026 at the ICAB Auditorium. Registration deadlines are 5 October 2026 for the Quiz and Public Speaking Contest and 6 October 2026 for the Essay Competition, on a first-come, first-served basis.

ICAB will nominate the first two national winners of the Quiz and Public Speaking Contest and the top three essay entries for the SAFA Competition 2026.

— Ahmed Masum & Co., Chartered Accountants

Chartered Accountants Bangladesh Bangladesh Chartered Accountancy Chhatra Parishad International Federation of Accountants Institute of Public Accountants IFRS Foundation CPA Australia ICAEW CIMA

28/09/2026

📢 𝐀𝐌𝐂 𝐃𝐚𝐢𝐥𝐲 𝐓𝐫𝐚𝐢𝐧𝐢𝐧𝐠 𝐒𝐞𝐬𝐬𝐢𝐨𝐧 | 𝐄𝐱𝐚𝐦𝐢𝐧𝐚𝐭𝐢𝐨𝐧 𝐨𝐧 𝐈𝐀𝐒 𝟑𝟕

As part of Ahmed Masum & Co., Chartered Accountants’ commitment to continuous professional development, today’s Daily Training Session featured an examination based on 𝐑𝐨𝐦𝐚 𝟐𝟖: 𝐈𝐀𝐒 𝟑𝟕, based on the ACCA DipIFR Book.

The examination was conducted to evaluate the articled students’ understanding of IAS 37, with particular emphasis on conceptual clarity, technical accuracy, analytical thinking, and exam-oriented application of the relevant International Financial Reporting Standards.

🗓️ Training Session Date: 28 September 2026
📚 Today’s Training Session Topic: Examination on Roma 28: IAS 37 – Exhibit 02, based on the ACCA DipIFR Book
🎯 Assessment Focus: IAS 37, Technical Competence, Conceptual Understanding, Analytical Skills, and Exam-Oriented Application

At Ahmed Masum & Co., Chartered Accountants, today’s examination formed an integral part of our Daily Training Session, aiming to assess the technical knowledge of articled students, reinforce their conceptual understanding, and enhance their preparedness for professional examinations and practical engagements.

Through regular technical examinations and structured learning initiatives, Ahmed Masum & Co., Chartered Accountants continues to strengthen the professional capabilities of its articled students, fostering excellence in the application of International Accounting Standards and preparing future Chartered Accountants for the evolving global business environment.

We extend our best wishes to all articled students as they continue their journey towards professional excellence.

— Ahmed Masum & Co., Chartered Accountants

Chartered Accountants Bangladesh Bangladesh Chartered Accountancy Chhatra Parishad International Federation of Accountants IFRS Foundation

28/09/2026

📢 𝐈𝐂𝐀𝐁 𝐈𝐧𝐯𝐢𝐭𝐞𝐬 𝐀𝐩𝐩𝐥𝐢𝐜𝐚𝐭𝐢𝐨𝐧𝐬 𝐟𝐨𝐫 𝐂𝐀 𝐂𝐞𝐫𝐭𝐢𝐟𝐢𝐜𝐚𝐭𝐞 𝐋𝐞𝐯𝐞𝐥 𝐄𝐱𝐚𝐦𝐢𝐧𝐚𝐭𝐢𝐨𝐧 – 𝐍𝐨𝐯𝐞𝐦𝐛𝐞𝐫 𝟐𝟎𝟐𝟔 𝐒𝐞𝐬𝐬𝐢𝐨𝐧

The Institute of Chartered Accountants of Bangladesh (ICAB) has invited applications for the CA Certificate Level Examination – November 2026 Session.

The examination will commence on Monday, 23 November 2026 and will be held in Dhaka, Chattogram, Rajshahi, Rangpur, Khulna, Barishal, Sylhet, Mymensingh and London Centres.

Applications can be submitted online from 30 September to 12 October 2026 through the ICAB examination portal.

Candidates are advised to complete the application process within the stipulated deadline and carefully review the examination requirements. Best wishes to all aspiring Chartered Accountants for their upcoming examinations.

— Ahmed Masum & Co., Chartered Accountants

Chartered Accountants Bangladesh Bangladesh Chartered Accountancy Chhatra Parishad Institute of Public Accountants ACCA Chartered Accountant Financial Reporting Council Ahmed Masum & Co. CA in Bangladesh