Applicable laws and regulations for audits of Public Interest Companies include but are not limited to the below:

• Part IXC of SECP Act, 1997
• AOB (Operations) Regulations, 2018
• Companies Act, 2017
• The International Auditing and Assurance Standards Board’s (IAASB’s)
• Code of Ethics for Chartered Accountants
• QCR Framework
• Listed Companies (Code of Corporate Governance) Regulations, 2019
• Insurance Ordinance, 2000
• Modaraba Companies Modaraba Floatation Control Ordinance, 1980
• Microfinance Institutions Ordinance,2001
• Non-Banking Finance Companies and Notified Entities Regulations, 2008
• Code of Corporate Governance for Insurers, 2016
• Modaraba Companies and Modaraba Rules, 1981
• State-Owned Enterprises (Governance and Operations) Act, 2023
• Banking Companies Ordinance, 1962
• Central Depositories (Licensing and Operations) Regulations, 2016
• Clearing House (Licensing and Operations) Regulations, 2016