Circular 1 – Clarification on application of the Listed Companies (Code of Corporate Governance) Regulations, 2019
Circular 2 – Publication on Financial Reporting – Adoption and Application of IFRS in Pakistan
Circular 3 – Publication of ‘The Impact of COVID-19 on Audit – A Guidance for Auditors’
Circular 4 – Publication of ‘Preparation of Financial Statements under the COVID-19 Circumstances’
Circular 5 – Auditors Report on Financial Statements of the Retirement Benefit Funds
Circular 6 – Request for comments on Exposure Draft Technical Release ‘Accounting for Common Control Transactions’
Circular 7 – Key Considerations for Inventory Counts under COVID-19 Situation
Circular 8 – Publication of ‘Financial Reporting Guidance- Key considerations for Impairment under the COVID-19 situation’
Circular 9 – Publication of ‘Financial Reporting Guidance- Key financial reporting considerations for going concern assessment under the COVID-19 situation
Circular 10 – Illustrative Financial Statements and Disclosure Checklists For Public Interest companies and Medium-sized companies
Circular 11 – Publication of Financial Reporting Guidance Accounting considerations for lenders and borrowers under the State Bank of Pakistan introduced Refinance Scheme for Payment of Wages and Salaries to the Workers and Employees of Business Concerns (the Refinance Scheme)
Circular 12 – Format of Review Report on the Statement of Net Capital Balance
Circular 13 – Publication of Guidance material on the Code of Ethics for Chartered Accountants (Revised 2019)