Preheat oven to 350F/177C. Grease and line an 8-inch square pan. Set aside
In a bowl, sift together all-purpose flour, cashew flour, salt, baking soda and baking powder. Set aside. In another bowl cream butter and sugar together and add in oil.
Add in the sifted dry ingredients in two batches and then fold in desiccated coconut and chopped cashews. Place in the prepared pan and press lightly. Bake for 15-20 minutes or until edges are lightly browned. Remove from the oven to cool.
Over a double boiler, melt chocolate together with coconut oil and coconut cream. Pour this mixture over the crust. Sprinkle with coconut flakes and cashew nuts. Refrigerate to set. Cut into bars. Serve.