Circulars issued in 2017

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

 


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