2024-01-11

Added · Updated

S.R.O. 9 (I)2024: amendments to the Auditors (Reporting Obligations) Regulations, 2018

The Securities and Exchange Commission of Pakistan amends the Auditors (Reporting Obligations) Regulations, 2018 to mandate that auditors include the Unique Document Identification Number (UDIN) on all reports issued under these regulations. A new definition for UDIN is added to Regulation 2, and the word '[UDIN]' is inserted at the bottom of Annexures I through VI. This requirement applies to all auditors subject to the specified reporting obligations.

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Securities and Exchange Commission of Pakistan

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