The Securities and Exchange Commission of Pakistan revised the Fifth Schedule vide its SRO No. 859(I)/2007 dated August 21, 2007 to bring it in line with the requirements of the Fourth Schedule and Financial Reporting Standards for MSEs and SSEs which have also been issued by SECP vide its SRO No. 860 (I)/2007 dated August 21, 2007. 

For the guidance and ready reference of the members, a brief analysis of the revised Fifth Schedule has been prepared which can be downloaded from ICAP website using the following link:

http://www.icap.org.pk//userfiles/file/BriefAnalysisof5thSchedule.pdf