12-06-2010, 02:39 AM
<blockquote id="quote"><font size="1" face="Verdana, Arial, Helvetica, san" id="quote">quote<hr height="1" noshade id="quote"><i>Originally posted by faizee</i>
<br />In Pakistan only Qualified Chartered accountant can sign the audit report ..
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Section 257 of the Companies Ordinance 1984 states that
257. Signature on audit report, etc. - (1) Only the person appointed as auditor of the company, or where a firm is so appointed in pursuance of sub-section (2) of section 254, only a partner in the firm practicing in Pakistan, shall sign the auditor's report or sign or authenticate any other documents of the company required by law to be signed or authenticated by the auditor.
The above is the legal requirement for all auditors.
Additional requirement for all practicing members of ICAP is in the form of ATR-19 (Revised 2008).
"The auditorsâ report on financial statements shall be signed in the firmâs name and the name of the engagement partner shall be identified."
<br />In Pakistan only Qualified Chartered accountant can sign the audit report ..
<hr height="1" noshade id="quote"></font id="quote"></blockquote id="quote">
Section 257 of the Companies Ordinance 1984 states that
257. Signature on audit report, etc. - (1) Only the person appointed as auditor of the company, or where a firm is so appointed in pursuance of sub-section (2) of section 254, only a partner in the firm practicing in Pakistan, shall sign the auditor's report or sign or authenticate any other documents of the company required by law to be signed or authenticated by the auditor.
The above is the legal requirement for all auditors.
Additional requirement for all practicing members of ICAP is in the form of ATR-19 (Revised 2008).
"The auditorsâ report on financial statements shall be signed in the firmâs name and the name of the engagement partner shall be identified."
