Regulatory Alerts2018-04-30
Added · Updated
Auditors (Reporting Obligations) Regulations, 2018
The Securities and Exchange Commission of Pakistan mandates specific formats for auditor reports on financial statements, consolidated financial statements, quarterly reviews, and corporate governance compliance. These regulations apply to companies, banking companies, insurers, and listed entities for reporting periods ending on or after June 30, 2018. The rules repeal previous provisions under the Companies (General Provisions and Forms) Rules, 1985, and authorize the Commission to impose penalties for contraventions.
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