Circulars issued in 2009

  • Circular 1: Comments Invited on the Draft Framework for Special Review of the Banks’ Internal Control Programme under the ‘Guidelines on Internal Control’ issued by the State Bank of Pakistan (21 December 2009)
  • Circular 2: Outsourcing of Tax Audit to Chartered Accountants for the Tax Year 2008 (17 December 2009)
  • Circular 3: Guidelines for Accounting and Financial Reporting Standards by NGOs/NPOs (7 October 2009)
  • Circular 4: Notices under section 176 of Income Tax Ordinance 2001 (24 August 2009)
  • Circular 5 : Related Party Transactions and Review Report on CCG (11 August 2009)
  • Circular 6: Review of Consolidated Financial Statements by External Auditors (11 August 2009)
  • Circular 7: Impact on Half Yearly Financial Statements of Banks Due to Amendments in Finance Act 2009 (28 July 2009)
  • Circular 8: Formats of review reports on interim financial information to be issued under ISRE 2410 ‘review of interim financial information performed by the independent auditor of the entity (2 June 2009)
  • Circular 9: Auditors Report Format Under ATR-19 (Revised-2008), Identification Of Audit Engagement Partner In The Auditors’ Report On The Financial Statements (2 June 2009)
  • Circular 10: ICAP invites comments on Draft Guideline for Accounting and Financial Reporting by Non Government / Non-Profit Organisations’ (9 March 2009)
  • Circular 11 :  ICAP invites comments on Discussion Paper ‘Preliminary Views on Financial Statement Presentation’ issued by IASB’ (5 March 2009)
  • Circular 12: ATR-20 Auditors’ responsibility In respect Of non-compliance with Laws and regulations (26 February 2009)
  • Circular 13: TR-31 – Annuity Method of Depreciation (26 February 2009)