P. & B. Associates, Chartered Accountant; in existence from 2022 under the laws of Nepal; is a partnership firm established after two proprietorship firms namely Pratik Khanal & Associates (Established in 2017) and B.G.M. Associates, Chartered Accountants (Established in 2021) decided to collaborate into one. The partners of the firm are FCA Pratik Khanal and CA Birendra Gharti Magar. The firm has a practice office located in Thapgaun, Kathmandu.