{"id":587,"date":"2026-01-08T12:40:14","date_gmt":"2026-01-08T12:40:14","guid":{"rendered":"https:\/\/icap.org.pk\/aseb\/?page_id=587"},"modified":"2026-03-06T06:54:16","modified_gmt":"2026-03-06T06:54:16","slug":"circular-2026","status":"publish","type":"page","link":"https:\/\/icap.org.pk\/aseb\/circulars\/circular-2026\/","title":{"rendered":"Circular 2026"},"content":{"rendered":"<p><a href=\"https:\/\/icap.org.pk\/aseb\/files\/circulars\/2026\/circular01\/aseb-circular-01.pdf\">ASEB Circular No. 1\/2026 \u2013 Revisions to ISA 240 (Fraud) and ISA 570 (Going Concern)<\/a><br \/>\n<a href=\"https:\/\/icap.org.pk\/aseb\/wp-content\/uploads\/2026\/01\/ASEB-Circular-02-of-2026-Audit-report-format-for-AOPs.pdf\">ASEB Circular No. 2\/2026 \u2013 Audit Report Format for the Audit of Associations of Persons (AOPs)<\/a><br \/>\n<a href=\"https:\/\/icap.org.pk\/aseb\/wp-content\/uploads\/2026\/01\/ASEB-Circular-03-of-2026-Draft-Format-of-Independent-Auditors-Report-of-Mutual-Funds.pdf\">ASEB Circular No. 3\/2026 \u2013 Request for Comments on Draft Format of Independent Auditor&#8217;s Report of Mutual Funds<\/a><br \/>\n<a href=\"https:\/\/icap.org.pk\/aseb\/wp-content\/uploads\/2026\/01\/ASEB-Circular-04-of-2026-Draft-Legal-Confirmaiton-Format.pdf\">ASEB Circular No. 4\/2026 \u2013 Request for Comments on Draft Legal Confirmation Format<\/a><br \/>\n<a href=\"https:\/\/icap.org.pk\/aseb\/wp-content\/uploads\/2026\/01\/ASEB-Circular-05-of-2026-Draft-guidance-on-professional-valuer-reports.pdf\">ASEB Circular No. 5\/2026 \u2013 Request for Comments on Draft Guidance on Professional Valuer Reports for Fair Valuation in Financial Reporting<\/a><br \/>\n<a href=\"https:\/\/icap.org.pk\/aseb\/wp-content\/uploads\/2026\/03\/ASEB-Circular-06-of-2026-Directive-on-Time-Estimation-and-Documentation.pdf\">ASEB Circular No. 6\/2026 \u2013 Directive on Time Estimation and Documentation for Audit Engagement(s) of Public Interest Companies (PICs)<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ASEB Circular No. 1\/2026 \u2013 Revisions to ISA 240 (Fraud) and ISA 570 (Going Concern) ASEB Circular No. 2\/2026 \u2013 Audit Report Format for the Audit of Associations of Persons (AOPs) ASEB Circular No. 3\/2026 \u2013 Request for Comments on Draft Format of Independent Auditor&#8217;s Report of Mutual Funds ASEB Circular No. 4\/2026 \u2013 Request [&hellip;]<\/p>\n","protected":false},"author":14,"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-587","page","type-page","status-publish","hentry","entry"],"_links":{"self":[{"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/pages\/587"}],"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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/comments?post=587"}],"version-history":[{"count":13,"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/pages\/587\/revisions"}],"predecessor-version":[{"id":615,"href":"https:\/\/icap.org.pk\/aseb\/wp-json\/wp\/v2\/pages\/587\/revisions\/615"}],"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=587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}