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Circular 1: Revised CSR/Sustainability Assurance Report
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Circular 2: Statement of Compliance for Financial Statements prepared using IFRS for SMEs and Revised AFRS for SSEs
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Circular 3: Guideline on the basis of Preparation of Financial Statements of Companies that are not Considered Going Concern
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Circular 4: Exposure Draft on Islamic Financial Accounting Standard (IFAS)- 4 Diminishing Musharaka
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Circular 5: Exposure Draft on Guide on Auditor’s Responsibilities Relating to Going Concern Assumption in an Audit of Financial Statements
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Circular 6: IFRS 9 Financial Instruments & IFRS 15 Revenue from Contracts with Customers
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Circular 7: Exposure Draft of IFAS 5 General Presentation and Disclosure in the Financial Statements of Institutions offering Islamic Financial Services
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Circular 8: ‘Statement of Compliance for Financial Statements of Companies formed / licensed under Section 42 and 43 Companies under the Companies Ordinance 1984’
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Circular 9: Request for comments on adoption of changes in code of ethics relating to sections 225 & 360 ‘Responding to Non Compliance with Laws and Regulations’
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Circular 10: ‘Clarification on the auditor’s reports on the statutory financial statements under the Companies Act, 2017′
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Circular 11: ATR-17 ‘Auditors’ Report to the Trustees \ Board of Governors \Management Committee’
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Circular 12: Clarification on the Auditor’s Report on the Financial Statements of Mutual Funds
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Circular 13: Guide on Auditor’s Responsibilities relating to Going Concern Assumption in an Audit of Financial Statements
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Circular 14: Consideration of Applicable Laws and Regulations
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Circular 15: Formats of the Independent Auditor’s Reports on the Statement of Net Capital Balance and Statement of Liquid Capital
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Circular 16: IFRS 15 Revenue from Contracts with Customers International Guidance Material / Publications Web page
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Circular 17: ‘Clarification on SECP’s Circular No. 23 ‘Preparation of Financial Statements under the Companies Act 2017’
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Circular 18: Invitation to comment on the new Leases Standard: IFRS 16