Circular 1 – Amendments to IAS 1 and Consequential Impact on the Auditor’s Report: Disclosure of Material Accounting Policy Information

Circular 2 – Educational Material – Using the SASB Standards to meet the requirements contained in IFRS S1 ‘General Requirements for Disclosure of Sustainability-Related Financial Information’, issued by  International Sustainability Standards Board (ISSB)

Circular 3 – Guidance on transfer of revenue reserves to capital reserves issued by Securities and Exchange Commission of Pakistan

Circular 4 – Implementation of ISQM Standards and Consequential impact on the Assurance and AUP Reports: Replacement of term ISQC 1 with ISQM 1