Latest Selected Opinions

Title Download/View
Clarification on the Applicability of SECP’s S.R.O 986(I)/2019 (PDF) 
Applicability of IFRS 10 on the Modaraba Management Companies and Modaraba (PDF) 

An opinion is based on the facts, circumstances, aassumptions and quantitative analyzes provided by the enquirer. The opinions, accordingly, do not provide a judgment about the adequacy of the data provided to us by the enquirers. An opinion may change if the facts and the circumstances change. In addition, an opinion may also change due to subsequent change in law, pronouncements, and other relevant changes, made by the regulators, the International Accounting Standards Board, the Institute, the Board or any other body. The opinions are not legal advice. The Institute and Board believes that the enquired matters, transactions or arrangements have been or will be made considering the legal, ethical and moral requirements. The Institute, the Board and Staff will have no liability in connection with opinions.