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The Financial Reporting Council of Bangladesh (FRC BD) has recently issued the Backdated Audit Report Signature Prevention Policy, 2026. Signing an audit report with a backdated signature is a clear violation of ethical standards for auditors. Although auditors are expected to follow auditing and ethical standards when signing audit reports, there was previously no specific policy or guidance on…

অভাবী —————————— জানো, মাঝে মাঝে ভাবি, আমি হয়ত বড় অভাবী! না! অর্থ-বিত্ত আছে ঢেড়। আমার অভাব শুধু সময়ের! বন্ধুরা সব আড্ডা জমায়, কতবার ডাকে আমায়। চাইলেও আমি পারিনা যেতে, সময় নেই একদম হাতে। পরিজনের সাথেও হয়না কথা, তাদের মনে জমেছে ব্যথা। কদাচিৎ আমার দেখা মিলে, হয়ত কোন উৎসব অথবা শোকে। জীবনযুদ্ধের সৈনিক সাজে, ডুবে থাকি হাজার কাজে। আয়েশি জীবন পাবার লোভে, সময় আমার সব দিয়েছি বেচে! রচনাকাল: ৪ঠা ফেব্রুয়ারী…

A new year always feels like a fresh start to me. It brings a renewed sense of energy and enthusiasm, as if the calendar itself is offering another chance to do better. I treat this moment as a new beginning and take time to prepare my list of New Year resolutions. These resolutions are not just yearly promises, but a personal roadmap for how I want to spend my time and effort throughout the year…

In my 2025 new year resolutions I have set a target to read at least 12 books throughout the year. I was able to read only these 7 books in 2025. I have given my personal rating to these books. Please note that these ratings could be different for other readers. 1. Book  Name:বৈকুণ্ঠের উইল (Baikuntha’s Will):  Writer (লেখক): Sarat Chandra Chattopadhyay Rating:  6.5/10. 2. Book Name:আর কতদিন (How…

I start every year with a set of resolutions that I try to pursue over time. I know very well that not all of them will be achieved, but the process itself gives direction to my life and my plans. At the end of each year, I look back at those resolutions and assess how many, or how much, I managed to accomplish. This reflection helps me understand what worked, what did not, and the factors behind…

As organizations move toward paperless operations, financial reporting has become increasingly dependent on Accounting and ERP Software. In this technology dependent financial reporting environment, the digital audit trail stands as the invisible thread connecting not only every transaction, ledgers and trial balances but also approvals, decisions and other financial records within an…

It had been quite a while since I went on a family tour with my entire family. The last one was back in 2024 at Cox’s Bazar. That trip was extra special since it was the first time we had gone on holiday with my daughter. Since then, life got busy again, and the thought of another family getaway kept lingering in our minds. In August this year, during a family gathering in Comilla, we brought up…

ভূমিকাঃ আমার বই সংগ্রহের অন্যতম উৎস হচ্ছে বইমেলা। ‘ময়নাদ্বীপ’ বইটি আমার সংগ্রহ একুশে বইমেলা ২০২৫ থেকে। এই বইমেলাইয় সর্বপ্রথম কেনা বই এটি। পরিচিত নাম দেখে হাতে নিয়ে দেখি এটি ঔপন্যাসিক মানিক বন্দ্যোপাধ্যায় এর রচিত ‘পদ্মা নদীর মাঝি’ উপন্যাসের উপর ভিত্তি করে লেখা। পদ্মা নদীর মাঝি উপন্যাসটি শেষ হয় কুবের ও কপিলার ময়নাদ্বীপের উদ্দেশ্যে যাত্রার মাধ্যমে। কিন্তু যাত্রার পরে কি হয় তা আর পাঠকের জানা হয় না।…

One upon a time, Ekushe Boi Mela or the Book Fair was one of the most waited event of the year for me and my cousin. We would read the newspapers where new and popular books were advertised. We used to list down the names, writer and publishers that we planned to purchase. Then we used to divide the list among ourselves so that we could purchase with our limited savings. To us, Ekushe Book Fair…

New year is here any I have not yet made my resolutions. I thought for a week what could be my this year resolutions. Most of my last year resolutions remains unfulfilled. I was thinking of something that can be achievable. At least something new should be there. So for 2025 followings are my resolutions: 01. Read at least a new Book every month. I was trying to rebuild my habit of reading since…

Flashback 2024 : Year of transformation

I can hardly believe that 2024 is almost over. I don’t know how the year flew by in a glimpse. So many things happened this year, and I honestly couldn’t keep up. Even in these last few hours of the year, I feel like there are still a couple more months to go. Maybe life is like this. We don’t realize how quickly our time in this world is ending, but we believe we have a lot more to spend. I…

Not so long ago, our gadgets were tied down—landlines tethered to walls, desktops anchored to desks, and music players trailing headphones like digital leashes. We, the humans, were free, moving unburdened through life. Today, the tables have turned. We call it the “wireless age.” Phones, earbuds, laptops, and tablets now promise sleek designs and freedom from cords. Bluetooth and Wi-Fi have…

Almost all of us had one or more idols whom we looked up to while growing up. These were our classmates, teammates, seniors, or even older siblings who seemed to have it all—talent, charm, and an unshakable promise of success. We idolized them, dreamed of being like them, and believed they were destined for greatness. They were the ones teachers praised, peers envied, and parents pointed to as…

Fighting other people's battle!

I am a big fan of Anime and superhero movies where there is are superhero who always fight the evils or criminals and protect the helpless. The lesson I had from these movies and anime series that we should help others who are in distress, who need help and who needs protection. That means we should fight for others to save them. However, recently I had separate realizations which are: We should…

বিপ্রতীপ ———————– একাকিত্ব আমার খুব পছন্দ তবু প্রিয়জনকে পাশে চাই। আলোয় উদ্ভাসিত হতে গিয়ে আমি ছায়া খুঁজে বেড়াই। পাহাড় সমান অট্টালিকায় থাকি, যদিও ভালোবাসি অরন্য! সভ্যাতার মুখোশের আড়ালে হৃদয়খানি আমার বন্য। স্বাধীনতার নামে আমি চারিদিকে গড়েছি প্রাচীর। সমাজবদ্ধ জীব হয়েও আমার সম্পর্ক গুলোতে চিড়। সাধাসিধে জীবনের অভিলাষ তবু অর্থ-বিত্তের ভীষণ মোহ, মুখে বলছি এক কথা আমি আর কাজকর্মে…

Book Review: Rabindranath Ekhane Kokhono Khete Asenni

Introduction: Rabindranath Ekhane Kokhono Khete Asenni is a book written by Mohammad Nazim Uddin. Book’s Bengali name “রবীন্দ্রনাথ এখানে কখনও খেতে আসেননি”  is translated to English as “Rabindranath Never Came Here to Eat“. I purchased this book nearly two years back with collection of other books written by the same writer. At the time of purchase I was not aware of the writer or his works. I…