Regulatory Alerts2026-01-15 | BPRD Circular Letter No. 01 of 2026 of 2026Added · Updated
Upgradation of Firm on Panel of Auditors Maintained Under Section 35(1) of Banking Companies Ordinance, 1962
The State Bank of Pakistan maintains a categorized panel of Chartered Accountant firms eligible to audit banks and Development Finance Institutions under Section 35(1) of the Banking Companies Ordinance, 1962. Category A firms are authorized to audit all banks and DFIs, while Category B firms are restricted to entities with assets up to 100 billion rupees or 160 branches. Category C firms are limited to auditing banks and DFIs with assets up to 15 billion rupees or 30 branches.
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