{"id":20,"date":"2025-04-25T11:09:44","date_gmt":"2025-04-25T11:09:44","guid":{"rendered":"http:\/\/localhost\/aseb\/?page_id=20"},"modified":"2025-10-17T12:48:41","modified_gmt":"2025-10-17T12:48:41","slug":"circular-2025","status":"publish","type":"page","link":"https:\/\/icap.org.pk\/aseb\/circulars\/circular-2025\/","title":{"rendered":"Circular 2025"},"content":{"rendered":"<p><a href=\"https:\/\/icap.org.pk\/aseb\/circulars\/circular-2025\/circular-01\/\">ASEB Circular 01 &#8211; Request for comments on revised ATR 17 &amp; ATR 18<\/a><\/p>\n<p><a href=\"https:\/\/icap.org.pk\/aseb\/circulars\/circular-2025\/circular-02\/\">ASEB Circular 02 &#8211; Invitation for Comments on ISSA 5000 &amp; IESSA<\/a><\/p>\n<p><a href=\"https:\/\/icap.org.pk\/aseb\/circulars\/circular-2025\/circular-03\/\">ASEB Circular 03 &#8211; eIS (e-International Standards) Platform<\/a><\/p>\n<p><a href=\"https:\/\/icap.org.pk\/aseb\/circulars\/circular-2025\/circular-04\/\">ASEB Circular 04 &#8211; Important Communication Regarding the Implementation of ISQM 1<\/a><\/p>\n<p><a href=\"https:\/\/icap.org.pk\/aseb\/circulars\/circular-05-use-of-technology-e-platform-for-bank-confirmations-for-audit-purposes\/\">ASEB Circular 05 &#8211; Use of Technology\/ E-Platform for Bank Confirmations for Audit Purposes<\/a><\/p>\n<p><a href=\"https:\/\/icap.org.pk\/aseb\/circulars\/circular-2025\/aseb-circular-06-list-of-isqm-1-service-providers\/\">ASEB Circular 06 &#8211; List of ISQM 1 Service Providers <\/a><\/p>\n<p><a href=\"https:\/\/icap.org.pk\/aseb\/circulars\/circular-2025\/aseb-circular-07-extension-in-applicability-date-of-isqm-standards-for-the-firms-performing-only-the-audits-of-small-and-medium-sized-companies-smcs\/\">ASEB Circular 07 &#8211; ISQM 1 implementation date for SMCs<\/a><\/p>\n<p><a href=\"https:\/\/icap.org.pk\/aseb\/circulars\/circular-2025\/aseb-circular-08-invitation-to-comment-addition-of-other-matters-paragraph-in-the-report-on-review-of-interim-financial-statements\/\">ASEB Circular 08 \u2013 Invitation to Comment: Addition of Other Matters paragraph in the \u2018Report on Review of Interim Financial Statements<\/a><\/p>\n<p><a href=\"https:\/\/icap.org.pk\/aseb\/circulars\/circular-2025\/aseb-circular-09-revised-atr-17-and-atr-18\/\">ASEB Circular 09 &#8211; Revised ATR 17 and ATR 18<\/a><\/p>\n<p><a href=\"https:\/\/icap.org.pk\/aseb\/circulars\/circular-2025\/aseb-circular-10-request-for-comments-requirement-to-maintain-register-of-non-assurance-services-for-pics-audit-clients\/\">ASEB Circular 10 \u2013 Request for Comments \u2013 Requirement to maintain Register of Non- Assurance Services for PICs audit clients<\/a><\/p>\n<p><a href=\"https:\/\/icap.org.pk\/aseb\/circulars\/circular-2025\/aseb-circular-11-other-matter-paragraph-in-the-review-report\/\">ASEB Circular 11 \u2013 Other Matter paragraph in the Review Report<\/a><\/p>\n<p><a href=\"https:\/\/icap.org.pk\/aseb\/wp-content\/uploads\/2025\/08\/ASEB-Circular-12-Withdrawal-of-Directive-4.23.pdf\">ASEB Circular 12 \u2013 Withdrawal of Directive 4.23<\/a><\/p>\n<p><a href=\"https:\/\/icap.org.pk\/aseb\/wp-content\/uploads\/2025\/08\/ASEB-Circular-13-Key-Considerations-for-PIC-audit-firms.pdf\">ASEB Circular 13 \u2013 Audit Quality Through Robust Implementation of ISQM 1 \u2013 Key Considerations For Firms Auditing Public Interest Companies<\/a><\/p>\n<p><a href=\"https:\/\/icap.org.pk\/aseb\/wp-content\/uploads\/2025\/09\/ASEB-Circular-14-IAASB-Resource-Material-on-ISSA-5000.pdf\">ASEB Circular 14 &#8211; IAASB Resource Material on ISSA 5000<\/a><\/p>\n<p><a href=\"https:\/\/icap.org.pk\/aseb\/wp-content\/uploads\/2025\/09\/ASEB-Circular-15-Adoption-of-Sustainability-Assurance-and-Ethics-Standards.pdf\">ASEB Circular 15 &#8211; Adoption of Sustainability Assurance and Ethics Standards<\/a><\/p>\n<p><a href=\"https:\/\/icap.org.pk\/aseb\/wp-content\/uploads\/2025\/09\/ASEB-Circular-16-ATR-21.pdf\">ASEB Circular 16 &#8211; ATR 21 &#8211; Maintenance of Register of Non-Assurance Services to Public Interest Companies<\/a><\/p>\n<p><a href=\"https:\/\/icap.org.pk\/aseb\/wp-content\/uploads\/2025\/09\/Appendix-Template-Register-of-Non-assurance-services-to-PICs.xlsx\">Appendix &#8211; Template Register of Non-assurance services to PICs<\/a><\/p>\n<p><a href=\"https:\/\/icap.org.pk\/aseb\/wp-content\/uploads\/2025\/10\/ASEB-Circular-17-Compliance-with-SOE-Act-2023.pdf\">ASEB Circular 17 &#8211; Compliance with SOE Act 2023<\/a><\/p>\n<p><a href=\"https:\/\/icap.org.pk\/aseb\/wp-content\/uploads\/2025\/10\/ASEB-Circular-18-Time-Estimation-and-Documentation.pdf\">ASEB Circular 18 &#8211; Time Estimation and Documentation<\/a><\/p>\n<p><a href=\"https:\/\/icap.org.pk\/aseb\/wp-content\/uploads\/2025\/10\/ASEB-Circular-19-Draft-Limited-Assurance-Report.pdf\">ASEB Circular 19 &#8211; Draft Format of Independent Auditor&#8217;s Limited Assurance Report on Sustainability Information<\/a><\/p>\n<p><a href=\"https:\/\/icap.org.pk\/aseb\/wp-content\/uploads\/2025\/10\/ASEB-Circular-20-Audit-Quality-Indicators-AQIs.pdf\">ASEB Circular 20 &#8211; Mandating public disclosure of \u2018Audit Quality Indicators (AQIs)\u2019 by Audit Firms for audits of Public Interest Companies (PICs)<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ASEB Circular 01 &#8211; Request for comments on revised ATR 17 &amp; ATR 18 ASEB Circular 02 &#8211; Invitation for Comments on ISSA 5000 &amp; IESSA ASEB Circular 03 &#8211; eIS (e-International Standards) Platform ASEB Circular 04 &#8211; Important Communication Regarding the Implementation of ISQM 1 ASEB Circular 05 &#8211; Use of Technology\/ E-Platform for [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":95,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-20","page","type-page","status-publish","hentry","entry"],"_links":{"self":[{"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/pages\/20"}],"collection":[{"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/comments?post=20"}],"version-history":[{"count":22,"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/pages\/20\/revisions"}],"predecessor-version":[{"id":583,"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/pages\/20\/revisions\/583"}],"up":[{"embeddable":true,"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/pages\/95"}],"wp:attachment":[{"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/media?parent=20"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}