Corporate sector
Capital Market
insurance
non-banking finance sector
pensions
professional services providers
Recent Developments
Draft Amendments
notifications
circulars
Enforcement orders
Appellate Bench orders
Market Reports

 
 
Statutory Auditor

Every Company is required to appoint an auditor or auditors at each annual general meeting, to hold office till the next annual general meeting as per the provisions of Section 252 of the Companies Ordinance, 1984. A notice shall be required for a resolution to be passed at the annual general meeting of the company relating to appointment and removal of auditors in accordance with Section 253 of the Companies Ordinance. The qualification of auditors is outlined in Section 254 of the Companies Ordinance.

 

 

Cost Auditor

 

Where any company or class of companies is required under clause (e) of sub-section (1) of section 230 of the Companies Ordinance, 1984 to include in its books of account, the particulars referred to therein, the Federal Government may direct that an audit of cost accounts of the company shall be conducted in such manner and with such stipulations as may be specified in the order by an auditor as given under section 258 of the Ordinance.