Circulars issued in 2015

  • Circular 1: ATR 17 ‘Auditors’ Report To The Trustees / Board Of Governors / Management Committee’ (Revised – 2015)
  • Circular 2 of 2015 – CSR Assurance Report
  • Circular 3 of 2015 – Provident Fund Disclosure Requirement as per Revised 4th & 5th Schedule of the Companies Ordinance 1984
  • Circular 4 of 2015 – Revised Code of Ethics for Chartered Accountants
  • Circular 5 of 2015 – Applicability of Clarified ISA 600
  • Circular 6 of 2015 – Tax on Undistributed Reserves
  • Circular 7 of 2015 – Review Report to Members on the Statement of Compliance with the Code of Corporate Governance and Public Sector Companies (Corporate Governance) Rules 2013
  • Circular 8 of 2015 – ‘International Financial Reporting Standard for Small and Medium Sized Entities’ and ‘Revised Accounting and Financial Reporting Standard for Small Sized Entities’

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