Circulars issued in 2016

  • Circular 1: TR-32 ‘Accounting Directors Loan’
  • Circular 2 : Revised TR-5 ‘IASB Standards – Council’s Statement on Applicability’
  •  Circular 3: ‘Guidelines for Issue of Certificates for Special Purposes by Practicing Chartered Accountant Firms’
  • Circular 4: ‘Adoption of ISQC 1- “Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information and Other Assurance and Related Service Engagements”
  • Circular 5: ‘Accounting Standard for Not for Profit Organisations (NPOs)’
  • Circular 6 : Review Report on Annual Statement of Compliance with Section 11 & 12 of the Insurance Ordinance 2000
  •  Circular 7 : Adoption of ISA 701 – Communicating Key Audit Matters in the Independent Auditor’s Report’
  • Circular 8 :New Auditors Report Web page
  • Circular 9: ‘Format of Report on Statement of Net Capital Balance of Securities Brokers / Brokerage Houses’
  •  Circular 10: Clarification on Auditors’ Report on Financial Statements