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.
Government of Pakistan Securities and Exchange Commission of Pakistan -.-.-.- Islamabad, the 4 th December, 2025 NOTIFICATION S.R.O.2393(I)/2025.- In exercise of the powers conferred under section 512 of the Companies Act, 2017 (XIX of 2017), the Securities & and Exchange Commission of Pakistan hereby make following amendments to the Auditors (Reporting Obligations) Regulations, 2018, the same having been previously published in the official Gazette vide notification SRO No. 1415(I)/2025 dated July 31, 2025, namely: - AMENDMENT In the aforesaid Regulations, in regulation 2, in sub-regulation (1), clause (viii) shall be substituted, namely: - ‘’(viii) “Unique Document Identification Number” or “UDIN” means UDIN generated from the designated portal of the Institute of Chartered Accountants of Pakistan or the Institute of Cost and Management Accountants of Pakistan, as the case may be.” [File No. CLD/CCD/PR(12)/2017]