According to the Social Welfare Council, there were 39,759 NGOs registered between 1977 and 2014 in Nepal. The majority of NGOs were registered in community and rural development sector, followed by youth services. Similarly, there were 189 international non-governmental organizations (INGOs) registered between 1977 and 2014 from 26 countries. The highest numbers were from US (53), followed by United Kingdom (29) and Germany (12). The total number of registered NGOs does not indicate that all are active and functioning because some NGOs may not continue to operate. The diversity and nature of NGOs working in low-income countries makes them difficult to categorize and define. However, the basic characteristics of an NGO established in any low-income country are that it should be not-for-profit and not be directly managed by and accountable to the state .
For these NGOs KBA Consulting has been assisting in statutory audit, fixed asset verification, internal auditing, staff salary calculation capacity building works, tax planning and consultation and as a legal adviser.