Regulatory Alerts2025-12-22
Added · Updated
Amendments to the Auditors (Reporting Obligations) Regulations, 2018
The Securities and Exchange Commission of Pakistan amends Regulation 2(1)(viii) of the Auditors (Reporting Obligations) Regulations, 2018, to redefine the term "Unique Document Identification Number" (UDIN). The revised definition specifies that a UDIN is generated from the designated portal of either the Institute of Chartered Accountants of Pakistan or the Institute of Cost and Management Accountants of Pakistan, depending on the applicable case.
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