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[image] Home Ethics Code of Ethics ICAP Code of Ethics 2015 (Superseded) Webinar Series on Code Exposure Drafts – open for comments Audit and Assurance Auditing Standards & Ethics Board Audits of Less Complex Entities E-Bank Confirmation New Auditor’s Report Guidance Audit Bulletin Financial Reporting Accounting Standards Board IFRS / IAS Adoption Status & IFRIC Status Other Financial Reporting Standards Islamic Financial Accounting Standards Accounting Technical Releases IFRIC Agenda Decisions IFRS International Guidance Accounting Guidance & Tools Exposure Drafts Sustainability Reporting Publication & Guidance Consultative Sessions Selected Opinions Latest Selected Opinions Year Wise Selected Opinions Topic Wise Selected Opinions Circulars Circulars issued in 2025 Circulars issued in 2024 Circulars issued in 2023 Circulars issued in 2022 Circulars issued in 2021 Circulars issued in 2020 Circulars issued in 2019 Circulars issued in 2018 Circulars issued in 2017 Circulars issued in 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PDFIFRS Foundation’s website Corpo ThemePDFCorpo ThemeCorpo ThemeTR-5 TR-6 TR-8  TR-22 TR-29 selected opinion TR-32 Corpo Themehttps://www.icap.net.pk/icap-code-of-ethics-2019Corpo ThemeVideo File Video File Corpo ThemeAudit Auditing Technical Release (ATRs) ICAP Code of Ethics Corporate laws IAS 1 IAS 2 IAS 8 IAS 12 IAS 16 IAS 17 IAS 18 IAS 19 IAS 20 IAS 21 IAS 26 IAS 27 IAS 28 IAS 32   IAS 34 IAS 36 IAS 37 AS 38 IAS 41 IFRS 3 IFRS 5 ‘ IFRS 7 IFRS 10 IFRS 15 IFRIC 4 ‘ IFRS for SMEs AFRS for SSEs Accounting Technical Releases (TRs)Corpo ThemeView View Corpo ThemeCircular 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 Circular 5 – Amendments to the Auditors (Reporting Obligations) Regulations, 2018 issued by SECP Circular 6 – Amendments to the Modaraba Companies and Modaraba Rules, 1981 issued by SECP Circular 7 – IAS 12 Application Guidance on Accounting for Minimum Taxes and Final Taxes Circular 8 – Guide – The Essentials of GHG Accounting under IFRS Sustainability Disclosure Standards Circular 9 – Green House Gas (GHG) Emissions Accounting software Circular 10 – Clarification in relation to ‘IAS 12 Application Guidance on Accounting for Minimum Taxes and Final Taxes’ Circular 11 – ICAP Code of Ethics for Chartered Accountants (Revised 2024) Circular 12 – Auditor’s Report on financial statements required to be submitted together with tax return Circular 13 – Guidance on the Audit Reporting Requirements of the SOEs Act, 2023 and Illustrative Format of Auditor’s Report of SOEsCompilation of Illustrative KAMs Your Enquiries on New Auditor’s Reports ICAP Survey on Auditor Reporting on Financial Statements Corpo ThemeComposition of Accounting Standards Board ASB Presentations Composition Presentation – IFRS 17 CompositionCircular 1 Circular 2 Circular 3 Circular 4 Circular 5 Circular 6 Circular 7 Circular 8 Circular 9 Circular 10 Circular 11 Circular 12 Circular 13 Corpo ThemeCircular 1 – Auditors’ Independance: Adherence to Provisions under ICAP Code of Ethics and applicable Laws and Regulations Circular 2 – Clarification on applicability of IFRS 14 Regulatory Deferral AccountsCircular 1 – Circular 4 – Circular 5 – Circular 6 – Circular 7 – Circular 9 –   Circular 10 – Circular 11 – Circular 13  Corpo ThemeIFRIC StatusCircular 1: Circular 2 of 2015 Circular 3 of 2015 Circular 4 of 2015 Circular 5 of 2015 Circular 6 of 2015 Circular 7 of 2015 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Circular 5: Circular 6 : Circular 7 : Circular 8 : Circular 11:Corpo ThemeCircular 1 – Request for Comments on Exposure Draft – Accounting Standard ‘Financial Statements Disclosures of Zakat Received by an Entity’ Circular 2 – Publication – ‘Sustainability Updates’ Circular 3 – Guidance on the Assurance Report on Statement of Free Float of Shares Circular 4 – External Auditor’s Reporting on the Company’s Royalty/ Franchise/ Technical Fees Agreement as required under the Foreign Exchange Manual 2002 Circular 5 – Comments on Adoption and Implementation of IFRS Sustainability Disclosure Standards [IFRS S1 and IFRS S2] in Pakistan Circular 6 – Publication on ‘ISQM Guide and Toolkit’ Circular 7 – Invitation of Comments/Suggestions regarding the manner of conduct of General Meetings of Shareholders Circular 8 – Draft Guidance on Accounting for Minimum Taxes and Final Taxes for comments Circular 9 – IFRS Sustainability Knowledge hub Circular 10 – Notification issued by Securities and Exchange Commission of Pakistan on IFRS 17 Insurance Contracts Circular 11 – Report on IFRS Sustainability Disclosure Standards – Study, consultation and recommendations for implementation in Pakistan Circular 12 – Exposure Draft of the Code of Ethics for Chartered Accountants (Revised 2024) Corpo ThemeCircular 1   Circular 2  BSR section Corpo ThemeCircular 1: Circular 11: Circular 13: Circular 14: Circular 15:  Circular 16:  Circular 17: Circular 18:IASB SAFA Corpo ThemeAbout DTP Upcoming DTP Programs https://www.icap.net.pk/icap-code-of-ethics-2019 Corpo Theme IASB Audit Bulletin Archive Folder NOCLAR (Non-compliance with Laws and Regulations) Compilation of Illustrative KAMs PDF available here Composition of Accounting Standards Board IFRIC Status TR-5 IFRS Foundation’s website IFRS 9 Financial Instruments – International Guidance Material – New Publication Guidance Volume 27 Volume 10 Audit Accounting Technical Releases (TRs) Circular 1 – Auditors’ Independance: Adherence to Provisions under ICAP Code of Ethics and applicable Laws and Regulations Circular 2 – Clarification on applicability of IFRS 14 Regulatory Deferral Accounts Circular 1 – Amendments to IAS 1 and Consequential Impact on the Auditor’s Report: Disclosure of Material Accounting Policy Information Circular 13 – Guidance on the Audit Reporting Requirements of the SOEs Act, 2023 and Illustrative Format of Auditor’s Report of SOEs Circular 1 – Request for Comments on Exposure Draft – Accounting Standard ‘Financial Statements Disclosures of Zakat Received by an Entity’ Circular 1 – Circular 1 – Accounting Guidance – Application of IFRS 9 by Modarabas Circular 6 – Adoption of Quality Management Standards Circular 1 Circular 2 – Circular Circular 18: Circular 1: Circular 2:  Circular 4:  Circular 5:  Click here BSR section BCR section About DTP Circular 1   Circular 2   https://www.secp.gov.pk/document/s-r-o-9-i2024-amendments-to-the-auditors-reporting-obligations-regulations-2018-2/?wpdmdl=50308&refresh=662b2e8497da21714105988 https://www.secp.gov.pk/document/sro-505-of-2024-amendments-in-auditors-reporting-obligations-regulations-2018-securities-or-future-broker/?wpdmdl=51237&refresh=66224bb477e111713523636 https://www.icap.net.pk/publication-guidance https://www.icap.net.pk/icap-code-of-ethics-2024 https://www.icap.net.pk/accounting-guidancetools Uncategorized https://www.secp.gov.pk/document/s-r-o-203-of-2024-dated-february-15-2024-amendments-in-the-modaraba-companies-and-modaraba-rules-1981/?wpdmdl=51358&refresh=662b2e84aeedd1714105988 https://www.secp.gov.pk/document/direction-no-2-of-2024/?wpdmdl=50382&refresh=662b8778034fb1714128760 ICAP Circular 06/2022 https://www.ifrs.org/sustainability/knowledge-hub/ https://www.icap.net.pk/open-for-comment Online Registration