In Bangladesh, if you are running or want to run a Limited company, a branch or liaison office of a foreign company, your company will need a statutory audit performed by a chartered accountancy firm.


Under Bangladesh income and corporation tax rules, all corporate tax returns must be accompanied by an Audit report by a firm of chartered accountants.


There is no exception or de-minimis rule.


There are penalties attached for non-compliance.

Bangladesh Companies Act 1994 provides for appointment and removal/resignation of auditors.  The provision are of international standard.