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Comptabilitat al Pakistan

Accounting Rules

Tax Year
The tax year begins on 1 July and ends on 30 June.
Accounting Standards
The accounting standards in Pakistan are based on the International Accounting Standards Committee (IASC). While Pakistan adheres to 38 of 41 international accounting standards it does not yet apply IAS 15, IAS 29, and IAS 41 .
Accounting Regulation Bodies
PIPFA
SECP
ICAP
ICMAP
Accounting Reports
The Pakistani companies have to publish annually their own accounts, financials and audit reports.
Publication Requirements
The Pakistani companies have to publish annually their own accounts, financials and audit reports.
Professional Accountancy Bodies
ICAP , Institute of Chartered Accountants of Pakistan
ICMAP , Institute of Cost and Management Accountants of Pakistan
PIPFA , Pakistan Institute of Public Finance Accounts
Certification and Auditing
A public company, a private company which is subsidiary of  public company, and certain private companies (with capital of at least 3 million PKR) have to be audited by a chartered accountant.
You can contact an external auditor: Deloitte, KPMG, Ernst & Young, PricewaterhouseCoopers.
Accounting News
Accounting news in Pakistan
Pakistan Accounting News - Einnews

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Actualitzacions: April 2022

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