Act

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• Financial Reporting Act 2015 (Gazette)
• Financial Reporting Act 2015 (Unofficial English Translation)

Circular

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Circulars on:

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• Share Money Deposit 2020
• Adoption of Standards 2020
• Sign Pattern on Audit Report 2021
• Participatory Provident Fund Notification 2020
• Financial Statement Preparation Notice 15 July 2020
• Definition of Public Interest Entity (PIE) 2020 (Superseded by Notifications 34, 35 & 36 dated 16 February 2023)
• PIE Definition based on Total Liabilities (excluding Shareholders’ Equity) 2023 - Notification 36
• PIE Definition based on Total Assets 2023 - Notification 35
• PIE Definition based on Revenue 2023 - Notification 34
• IPSAS Issuance Notification 2023
• Notice regarding audit activities of public interest organizations 2025

Other Resources

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• FRC Citizen Charter April 2020
• Gazette Notification on Financial Reporting and Disclosure 08 August 2018
• Article: The Financial Reporting Act, Cost Audit and Implications by Swapan Kumar Bala
• IESBA Code of Ethics 2022
• Code of Ethics 2022 Changes Summary