Circulars issued in 2020

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