Circulars issued in 2010

  • Circular 1: Applicability of the Clarified ISAs (29 December 2010)
  • Circular 2: Federal Budget Proposals 2011-12 (6 December 2010)
  • Circular 3: Applicability of the Clarified ISAs (8 November 2010)
  • Circular 4: Completion of Tax Audit Process (26 August 2010)
  • Circular 5: Exposure Draft of Islamic Financial Accounting Standard (IFAS) on Profit and Loss Sharing on Deposits (7 July 2010)
  • Circular 6: Financial Reporting Guidelines for Non- Governmental Organizations (NGOs)/ not for Profit organizations (NPOs) Engaged In Microfinance (31 May 2010)
  • Circular 7: Revision In Auditors Review Report Format on Interim Financial Information and the Statement of Compliance (1 June 2010)
  • Circular 8: An Audit of Internal Control over Financial Reporting that is Integrated with an Audit of Financial Statements (AS-1) (9 April 2010)
  • Circular 9: Questionnaire on Tax Audit (7 April 2010)
  • Circular 10: Guidelines for Special Review of the Banks’ Internal Control Programme under the SBP Internal Control Guidelines Reporting Progamme (18 March 2010)
  • Circular 11: Financial reporting guidelines for nongovernmental organizations (NGOS)/ not for profit organizations (NPOS) engaged in microfinance (1 February 2010)
  • Circular 12: Banking Companies – Tax Charge On Irrecoverable Debts (13 January 2010)