Regulatory Alerts2023-10-26
Added · Updated
Draft amendments to the Auditors (Reporting Obligations) Regulations, 2018
The Securities and Exchange Commission of Pakistan proposes inserting a definition for Unique Document Identification Number (UDIN) into regulation 2 and mandating its inclusion on all auditor reports under new regulation 6A. This requirement applies to all auditors, with practicing members of the Institute of Cost and Management Accountants of Pakistan subject to a future notification date. Additionally, the word [UDIN] is to be added to the bottom of annexures I through VI to facilitate this reporting obligation.
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