The Institute of Chartered Accountants of Pakistan » Pak Account Form Communication with Institute CA Firms Careers External Careers Opportunities Careers Opportunities at ICAP Navigation Become CA Why Chartered Accountancy ? Entry Routes Full-Time Scheme Trainee Scheme Exemptions Fee Students Student Login AFC and Writing Skills Test Results – Summer 2018 Authorized Branches For Collection Fee Study Resources Scope of Studies Examination Techniques Libraries of ICAP Requisition form for issuance of Study Pack Online Books Requisition Form For Issuance of CFAP Study Support Material Education Scheme 2013 Examination Statistics Past Examination Papers Marking Plan Suggested Answer Exam Timetable and Key Dates Examiner Comments Examination Center at Dubai Examination Center at KSA Fee Verification Letters & Attestation of Doc Student Feedback Scheme Exemption Summary Computer Based Examinations Forms ICAP Collaboration with Universities Directives and Notices Permanent Credit Open Book Examination Permissible Calculators Unfair Means USAGE OF DESIGNATIONS Edhi CA Pakistan Talent Program Training Registered Training Organisations Placements for Trainees Training Contract Form Training Regulations Stipend Rates Education Delivery System (RAET & RASS) List of RAETs Directive 1.02 Education Delivery System Fellow RAETs Affiliate RAETs List of RASS Approved PCSC Providers Approved PCSC Providers (APP) Criteria List of APPs FAQs FAQs regarding CFAP and MSA Students Endowment Fund Some Useful Links Alumni Success Stories Student Queries Members Member Login How to become a member? Practicing Requirements Practicing Chartered Accountant Practicing Management Consultant Fee Schedule Online Payment Forms Members Resources Code of Ethics Member Statistics Member’s Handbook & ByeLaws Useful Links IFAC Global Knowledge Gateway Recognitions Masters Equivalency CPA Canada CIPFA ICAEW Continuing Professional Development ICAP Benevolent Fund Salient Features Benevolent Fund Rules Group Benefit Schemes Annual Reports Minutes of the AGM Training Organizations Authorized Training Organization Form Training Regulations Networking Firms Rules of Networking Forms Firms Interested In Networking Discounts & MOU Motor Insurance Cover Special Discount at ChenOne UBL Discounts ICAP Signed MOU with IGI Insurance Ltd. List of Chartered Accountants Firms Overseas Chapters Inactive Members Outstanding Investigation Investigation and Disciplinary Process Investigation Committee Annual Report Career Enhancement Tips Professional Accountants in Business (PAIB) ICAP CFO Conference National Finance Olympiad (NFO) ICAP Mentorship Program SRC Committee Composition SRC Annual Report SRC AGM NRC NRC Mission About Us Committee Composition NRC Annual Reports of NRC AGM ICAP NRC E-Learning KSA Chapter Annual Reports KSA AGM Minutes Quality Assurance Statutory QCR Rating QCR Documents Council Directives Relating to QCR Circulars Audit Practices Manuals Audit Compliance Review QCR Checklist List Audit Engagements QAB Report ISQC-1 Implementation Guide QCR Framework List of firms having satisfactory QCR Rating SMP Workshops Quality Assurance Board Appellate Board Technical Services Affiliate e-Center Publications News & Events News & Events 08-16-18Revised Grids and Weightage of MSA-1 and MSA-2 08-16-18Transition of old Scheme Papers 08-15-18IMPORTANT FOR MEMBERS The Pakistan Accountant Article Title : 0-All 6th All Pakistan CAs Conference - Technical Session-1 6th All Pakistan CAs Conference - Technical Session-III 6th All Pakistan CAs Conference - Valedictory Session 6TH APCAC -Technical Session-II ?WHY AND HOW A Bill A Brief History of The Accountancy Profession in Pakistan A Brief Survey of New Income Tax Rules A CASE FOR PLANNING FOR FUTURE CHALLENGES TO THE ACCOUNTING PROFESSION A Comparative Study of Core Sectors in SAFA Countries and Measures to Improve their Working A Comparative Study of QCR Programs in SAFA Member Bodies A Comprehensive Review of the Companies Ordinance, 1984 A Critical Analysis of Accounting Practices Prevailing in the Mutual Funds in Pakistan A Critical Analysis of the Finance Bill 2004 A Critical Look at a Chartered Accountant* A Critical Review of Advance Income Tax under Section 53 of the Income Tax Ordinance, 1979 A Critical Review of Some Aspects of the Companies Ordinance, 1984 A Critical Study of Finance Act Supplementary Budget (Amendment) Bill, 1997 A Critical Study of Finance Ordinace, 1988 A letter from United Arab Emirates A Letter from Singapore A Lucid Analysis of Lease Financing in Developing Countries with Particular Reference to Pakistan A New Approach to Break-Even Analysis A NEW APPROACH TO INTERNAL CONTROL A PLEA FOR MODERN MANAGEMENT TECHNIQUES A PLEA FOR THIRD AMENDMENT IN THE LABOUR LAWS (AMENDMENT) ORDINANCE, 1972 A proposed Model for Depreciation Calculation A Public Service Message from ICAP Research A Review of Standard of Accounting Disclosures in Pakistan A Revisit to the Section 177 of the IT Ordinance 2001 A STUDENT'S RESPONSIBILITY TO HIS FIRM A Study of Section 66-A of Income Tax Ordinance A Study of Corporate Governance Practices of Pakistani Listed Companies A SUGGESTED APPROACH TO THE EFFECTIVE MANAGEMENT OF STATE-OWNED INDUSTRIES IN PAKISTAN A Talk with Institute of Internal Auditors - Karachi Chapter A Tool for Prudent Credit Decisions A True and Fair View A True Islamic Financial Syestem A versatile Tool Accountability in Industrial Public Enterprises Accountability- Institutional Arrengements Accountancy A Study of IAS Accountancy Profession - Bridging the Expectation Gap Accountancy Profession in 2000 Ad Directors and Dimentions Accountancy Profession in Kenya Accountancy Professional Accountants Accountants Role in the Changing Economic Environment Accountants See Off World Tide Of Litigation Accountants' Role As Future Business Managers Accountants' Role in Controlling Corruption and Fraud Accountibility, The Corporate Report Accounting for Taxes on Income Accounting Profession in Pakistan Accounting - A Challenge for Accounting Accounting - Working Capital Accounting and Auditing - Dressing up Figures Accounting and Auditing - Status of Accounting Accounting and Auditing A New Approach to Solving the Perception Gap Accounting and Auditing Requirements under the Companies Ordinance, 1984 Accounting Education Guidelines for Future Accounting Education in Economics Development Management Accounting for Depreciation Conflicting Requirements Accounting for Deferred Taxation ACCOUNTING FOR DEPRECIATION Accounting for Managerial Remuneration Accounting for Property, Plant and Equipment Accounting for Stratigic Decisions and opportunity costs abstract Accounting For Swaps : A Separate Instrument Approach Accounting Principles Generally Accepted in the United States Versus Those Generally Accepted Elsew Accounting Profession - Vision 2008 & Beyond Accounting Shotgun Wedding Accounting Theory & Social Responsiblities Accounting Treatment Accounting Treatment of Leases Accounts and Audit under the Companies Ordinance 1984 Achieveing Excellence Through Quality Achievement and Prospects of Self Assessment Scheme Addressing Problems That Tear Families Apart Advanced Fee Fraud Advice in Car Snatching Cases After Enron and the Worldcom Agenda For Change Agriculture Aiming for certainty in an uncertain world ALL PAKISTAN CHARTERED ACCOUNTANTS CONFERENCE Alternate to Interest / Riba Alternative Taxation Measures for Generation of Additional Resources Amalgamations and Mergers - An Introduction Amedments Necessary to Memorandum and Articles of Association Amendment Galore in New Income-Tax Law Amendments Anticipations and Aberrations Amendments in Corporate Governance Amendments in Income Tax Law as Proposed by Finance Bill 1987 Amendments in Income Tax Ordinance, 1979 Amendments in Indirect Taxation - Old Wine in New Bottle ! AN ACCOUNTANT'S WORKING PAPERS AN ANALYSIS OF EARNING ASSETS OF BANKS IN PAKISTAN (1947-1962) An Appraisal of Federal Budget 2010-2011 An Approach to Establishing Accounting Standards For Islamic Banks An Enterpreneur's of the Companies Oridnance 1984 An International Perspective on Experience Requirement An Introduction to Afghanistan Income Tax Law 2005 An Opem Letter to Candidates AN OUTSIDE VIEW AS TO THE FUTURE SHAPE OF THE ACCOUNTING. PROFESSION IN PAKISTAN An Overview of Financial Institutions An Overview of Basel II Analitical List of CBR Circulars Analysing Earnings Per Share Analysis of Bank Financial Statements Anatomy of Self Assessment Scheme Annual Corporate Reporting in Pakistan Annual Reports Reverie VS. Fact Anti Dumping Anti Dumping Laws in Pakistan - A Brief Review Anti-Corruption Reforms Appeal before the Appellate Forum Applying for a Job? Appraisal of Income Accounting on Terms Securities Approaching the Next Millennium : Accounting Software in Transition APT: Myriad Facets Are Consulting and Auditing Compatible As I Look Back Asian Economic Revolution and Pakistan Assesseing The Roller Coaster of Downsizing Asset Bakcked Securitization Asset Securitisation - Accounting Implications Assuring Safe Financial Dealings on the Net Atributes of Aduit Quality Attributes of a Successful Manager Audit Committee - As a Tool for Better Corporate Governance Audit File Audit Issues in E-business Audit Management and the Growing Expections in USA Audit Quality Audit Report Audit Risk Assessment : A Renaissance Approach Auditing - Future Developments Auditing - Quality Control Auditing Accounting Estimates Auditing And Bank Credits AUDITING AND THE WORLD ECONOMY Auditing Britain's Auditors Auditing E-business activities Auditing in a Computer Environment Auditing in an EDP Environment Auditing International Auditing Guideline Auditing the Auditors: Why congress may tighten up Auditing: E-Commerce Activities Auditor's Report in Pakistan Auditors and the Expectation GAP Auditors and the Public Trust Auditors' Report as Part of Published Accounts Australian Statement of Auditing Practice-2 - Its Effect on External and Internal Auditors Automating Audit Back to Basics Balancing Management Control Balancing Risk with Return Banaking Companies Reforms 1997 and Recovery of Loans Bank Reconciliation Statement BANKING PUBLICITY BOARD...........Its Fuctions and Activities Bankruptcy Law : Islamic Perspective Barter Transations and its Accounting Basic EDP Basic Principles Governing an Audit Basics Principles of Accounting for Taxes on Income - IAS 12 Benami Transaction Benchmarking Better Option-Keeping Dollars OR Investment? Bibliography Blacklisting and Suspension of Registration / Enrolment of Suspected Persons Blanket Materiality Level Book Review Auditing Principles and Procedure Bridgeing the Finance Gap Bridging Management Accounting with IT in the New Millennium Bridging the GAAP : 1 Bridging the GAAP : 2 Bright Ideas Budget - What it Offers to Salaried Class and Investors? Budget 1988-89 - Uncalled for Confusion Budget 1989-90 - An Overview Budget 2001-2002: Aimed at Stabilization rather than Revival Budget 2002-03 - End of the Economic Stagnation? Budget 2003-2004 : A Touch of Realism and Practicality Budget 2007-2008 - Housing, Energy & Exports Budget 2008 Budget Proposals 1988-89 Budget Proposals in Sales Tax Law : Commendable -Yet lncomplete Budgeting: Concepts and Tools Burden of Income Tax Burying the Dead? Spotlight on KSE Business Cycle Business Finance In Islam Business OR A Cup of Tea Business Survey Analysis Business, Profession and Vocation (Section lO)* Buyer's Guide for Computer Equipment By Way of Public Accounting Practice Call Center - Back Office Support Can Civil Society Contribute to Budget Decision-Making Can Satyam - Like Fraud Happen in Pakistan Can Your PC Communicate with Data Base CAPITAL Capital Expenditure Decisions Capital Issues and Related Matters Capital Market Strategies for Groth Capital Structure Capital Structuring - Redeemable and Irredeemable Capital Capitalizing Borrowing Costs Caree Development VS Huaman Resources Development Career Planning Case for Encouraging Corporate Fair Reporting Case for Improvement In Income Tax Law CASH CONTROL AND MANAGEMENT Cash Flow Measures for Insights in to All Business Activity Cash Management in Pakisatan Celebrating Life CFO Conference "Rising CFO" - Sustainability CFO Conference - Message Chairman Conference Committee CFO Conference Challenge for Change CFO Conference on "Challenge for Change" - Welcome Note by President ICAP Challenges & Prboelems Faced by Government of Pakistan in Broaderning Sales Tax Base Challenges and Opportunities in Textiles Sector Challenges in Achieving Convergence Towards Full IFRS in Pakistan Challenges of Satyam Change Management/Restructuring of Central Board of Revenue (CBR) Changes in Income Tax Law Regarding Companies Changes Proposed in the Accounting and Auditing Requirements of teh Companies Ordinance, 1984 Changing Business Scenarios and Challenges to Accountants Charter of Human Rights Chartered Accountants Role in Improving Business Chartered Accountants Role in Public Practice Chief Financial Officer - A Responsible Corporate Citizen Chronicle of Investigation Cases - Volume I Chronicle of Investigation Cases (Vol- VII) Cigarette - Contains This Much Stuff! Circular Debt Crisis In Pakistan Cirrhosis - A Comprehensive View Clash Over How Far Auditors Liability Goes Cmparability of Financial Statement Cobi T - Complaint Audit Guideline for year 2000 Collective Zakat Collective Zakat System Columnar Chart of Income Tax Holiday Presently Available in Pakistan as per ITO, 1979 Commentary on Paper GST Comments and Observation on Investment Accounts & Audit Comments Constitutional Remedies and Tax Comments on Documentation of Pakistan Economy Comments on Draft Companies Ordinance 1980 Comments on Income Tax Amendments by Finance Act, 1991 Comments on Internal Audit Comments on Taxation and Company Law Comments on the Companies Ordinance, 1984 COMMENTS ON THE FINANCE ACT, 1967 Comments on the Finance Bill, 1992 Comments on the Technical Paper Sick Industries - Pakistan Experience Comments on Zakat and Ushr Ordinance 1980 Commets on Finance Act. 1994 Comminication - A Tool for Success Company Laws Company's Auditors owe no Duty of Care to Present or Future Lending Banks Complaints from the DTI about Accountants and Auditors Complexities and Absence of Uniform Valuation Process of Intelectual Assets Valuation Computer an Aid to the Accounting Profession Computer as an Audit Tool Computer Audit Computer of Todays Men and Machine Computer Spreadsheets Computer Systems and Internal Audit Computerization - The Management Approach Computerization in Pakistan Computerized Accounting Systems in Pakistan Computers - An Introduction Computers - what should Worry Auditors ? Concept of Privatizaion and Deregulation Concept of Immunity Conceptual and Empirical Tests of Applicability of CAPM on Securities Trade at KSE Conclusion Conditions for Superseding Another Accountant In Public Practice Conducting an Investigation for Misconduct Conference Keynote - Rising CFO Business in the New Environment Conmverting Family Owned Businesses into Public Listings Consortium Financing in Pakistan Constipation - Prevention and Treatment Content Management CONTINUING PROFESSIONAL EDUCATION Contribution of the Private Sector to The Development of Management in Pakistan Control, Accountibility and the Management Accountant Controlling Derivative Risk Conversion of a Public Limited Company into a Private Limited Company Cooperative Movement and Ruler Upliftment in Pakistan Copvright or Copyleft Corporate Affairs Corporate Affairs Economic Analysis of Development Finance Institutions Projects Corporate Credibility - Why a Harmonised Global Accountancy Framework Matters Corporate Debt Corporate Enterprise - The Interrelationships of Governance, Transparency and Disclosure Corporate Ethics - Where are we heading? Corporate Finance-Modern Trends and New Avenues Fund Raising in Pakistan Corporate Financial Reporting - New Developments in India Corporate Good Governance Corporate Governance Corporate Governance and Financial System Corporate Governance and its Principles Corporate Governance in 2000 Corporate Governance in Perspective of Loacal Laws Corporate Governance in South Asia Corporate Governance to the Fore Corporate Laws for Foreign Investors Corporate Management and the Companies Ordinance 1984 Corporate Regulations for Private Companies Corporate Scandals Demand Radical Change in Law Corporate Social Aspect Corporate Social Responsibility - An untapped concept Corporate Taxation and Monopoly Laws Some Important Perspectives Corruption - Rising to the Challanges Cost Benefit Analysis Cost Control and Economic Planning in Managerial Accounting Cost Management and Increase in Productivity COST REDUCTION Costing in Yarn - Manufacturing Industry Cover Story - Interview Shakaib Arif, CFO, National Foods Cover Story Constitutional Remedies and Tax CPD - The Need for Life Long Learning CPE Creating a Corporate Culture for Sustained Development Creating Startegic And Competitive Advantages in the Information Economy Credit Rating and Economic Development Credit Risk Management Critical Review of the Companies Ordinance, 1984 Critical Study of Finance Bill, 1985 CRITICAL STUDY OF THE CAPlTAL ISSUES (EXEMPTION) ORDER, 1967 Cross Border - Opportunies - Post 'WTO' Regime Cultural Cliflicts in Implementation of IASs Currency Trend 1998 Annual Review Current and Crucial Issues in International Taxation Current Directions In The Education Current Status of I/T Development Current Trends in Taxation in Pakistan Data Base Administration in Accounting Information System Decision Making - The concept Decision of the Sind High Court, Affecting Auditors in Pakistan Decision Related Implications of the Structure of MIS's Report Decisions of the Council Deferred Tax of Leasing Companies Defination and Scope of Management Accounting Degradation of Conceptual Values Under Income Tax Law Delegation Depreciation Concept and Methods DEPRECIATION: Desirablity and Feasability of Imposing Income Tax on Agricultural Income Devaluation : Will the Results be Different this Time? Devastating Impact of VAT on Economy Developing E-Commerce Applications Developing / Improving / Fostering Self-Confidence Developing Business Strategy Developing the Annual Report Development And Preservation of Intellectual Capital Development of Microfinance Development of Social Sectors Diagnosing Sickness in Coroporate Sector Dig Mountain for a Mole Digging Deeper into the Details of : Why Private Limited Companies (Also) Should Follow IASs? Digital Literacy Direct vs Indirect Taxes - Social Implications Director And Management of Listed Companies Directors' Removal - how the law benefits directors at the cost of shareholders Disallowance of Entertainment and Promotional Expenses; The Issues Involved Disaster Recovery - Planning for IT System Disclosing Derivative Activities Disclosure in Financial Statements -A Critical Look Disclosure of Information under the Companies Ordinance and Income Tax Disclosure of Accounting Policies in Pakistan and The Disclosure of effect of a change in Accountin Disclosure Requirements under the Securities & Exchange Rules Discussion Paper on Accountability- Institutional Arrengements Distance Education - An Overview Distortions In An Insestor Friendly Budget ? Dividends : How Much and What Divident - Some Important Aspects Do Little Things Count ? Documentation Documentation of Economy - Corporate and Taxation Laws Documentation of Economy - Taming the Wild Bull Donations for the Building of the Institute, Karachi Down but not Out Draft Income Tax Rules 1981 Objections and Suggestions Duties of a Seceratary under the Companies Ordinance, 1984 E-Commerce E-Commerce - A Practical Guide to Decide for the Future Business Shaper E.XTRACTS FROM FOREIGN JOURNALS- FROM HERE AND THERE Earning Per Share Earning Per Share - Draft Statement Econimic Profile of Pakisatan 1989-90 Economic Challenges & Strategic Solutions - Energy Economic Challenges & Strategic Solutions - Financial Sector Economic Challenges & Strategic Solutions - Insurance Economic Challenges & Strategic Solutions - Pakistan Perspective Economic Condition And Determinants of Financial Strcuture Economic Cooperation Among Islamic States Economic development and adjustment in Asia Economic Measures to Improve Investment Climate Economic Philosophy of Iqbal Economic Review Economic Trends Economics of Information Technology Economics of Pakistan (Post Fiinance Act, 2009) Economy to Remain Sluggish Economy- Pakistan Economy 1988-89 Editor's Letter Editorial EDITORIAL WINDS OF CHANGE Educating Taxpayers Education & Training at ICAP Education - Continuing Professional Education for Sustainable Economic Development Education Scheme - A Revisit Effective Annual Report Effective Leadership Eighth International Congress of Accountants?1962 ELECTRONIC DATA PROCESSING (EDP) AUDITING OF COMPUTERIZED ACCOUNTING INFORMATION SYSTEMS Emergency Action Emerging Pattern of Taxing Global Income Empower Your Subrodinates to Empower Your Own-Self End of Innovation End of Wear & Tear? Energy - Economic Agenda for Pakistan Enhancing Sharehoder Wealth by better Managing Business Risk Enhancing the Value of Audit through VFM Enhancing Transparency And Market Discipline in The Islamic Financial Services Industry Enterprise Resource Planning Enterprise Resource Planning - What's There in it! Enterprise Resource Planning - A Brief Overview Enterprise Resource Planning- The Inside Story Environmental Accounting - Current Issues, Abstracts and Bibliography ERP Problems Ethical Standards Courts Appeal European Union Evolution of Organizational Patterns in the Administrative Unit. Examination Technique Examiners' Comments Excellence in Professional Career Excellence in Professional Education Excellence in Professional Education - Interview of a Gold Medalist Exchange and Payment Reforms in Pakistan Exchange Risk Fee Accounting Treatment Executive Checklist-1 - Information and Technology Projects Executive Portrait Executive Portriat - An ICON of ICAP Expansion of Tax Base in Pakistan Expectation Gap and How to Remove it Exploring Export Potential Services from Pakistan Exposure Draft - Audit Considerations amd Relating to Service Organizations Exposure Draft - Proposed ISA - Knowledge of the Client's Business Exposure Draft -17 Computer-Assisted Audit Techniques Exposure Draft -22 Exposure Draft No.24 International Accounting Standard Exposure Draft-18 Exposure Draft-19 Exposure Draft-25 IAS PROPOSE STATEMENT DISCLOSURE OF RELATED PARTY TRANSACTIONS Exposure Draft-38 - IAS Proposed Statement Inventories Exposure Draft-39 - IAS Proposed Statement - Capitalization of Borrowing Costs Exposure Draft-40 Exposure Draft-41 - IAS Proposed Statement - REvenue Recognition Exposure Draft-42 - IAS Proposed Statement Construction Contracts Exposure Draft-43 - IAS Proposed Statement, Property, Plant & Equipment Exposure Draft-44 - IAS Proposed Statement The Effects of Changes in Foreign Exchange Rates Exposure Draft-45 - IAS Proposed Statement - Business Combinations Exposure Draft-46 - IAS Proposed Statement - Extraordianry Items, Fundamental Errors and Changes in External Audit of Commercial Banks in Pakistan External Audit-A Professional Approach External Confirmations- Proposed International Standard on Auditing EXTRACTS FROM FOR?IGN JOURNALS EXTRACTS FROM FOREIGN JOURNALS - FROM HERE AND THERE EXTRACTS FROM FOREIGN JOURNALS, TIME G & F EXTRACTS fROM fOREIGN JOURNALS-FROM HERE AND THERE EXTRACTS ROM FOREIGN JOURNALS - FROM HERE AND THERE Facilitating Movement of Natural Persons and Cross Border Services in SAFA Region Factors Conducive/Susptible for a Successful Industrial Management Fair Value Accounting - Another Playground for Speculators? Fair Value Accounting - What would you like it to be? Fair Value for Investment Property Fair value option - frequently asked questions Faith and Finance Farewell Message Faster & Smarter Closes Federal Annual Development Budget 2007-2008: Some Innovative Initiatives Federal Budget 2001 - Review of Proposals for Indirect Taxes Federal Tax Ombudsman Ordinance - An Appraisal Feliciation Message Few Suggestion of Vital Importance of IT Developments Fifth Schedule Fight Against Corruption and Corporate Governance Finance Bill 2007: After Effects Finance Bill, 1992 - An Analytical Review Finance Ordinance 2001 Finance Ordinance, 1988 Finance Ordinance- Banking and Leasing Companies Financial & Management Accounting : In the Changing Socio-Economic Scenario of Pakistan Financial - Globlization versus Free Trade: The Case for the Tobin Tax Financial Corruption Financial Derivatives - Tehory & Applications Financial Disclosure Under the Draft Companies Ordinance 1980 Financial Internal Control Financial Leadership in an Age of Turbulence Financial Mamagement Fudamentals Part-I Financial Management Fundamentals Part-II Financial Management Income-tax Laws and Islamic Finance FINANCIAL MANAGEMENT TRAINING NEEDS - VERSUS - FACILITIES Financial Reporting by Islamic Banks (IBs) Financial Reporting in Pakistan Financial Services and Capital Markets in Pakistna - A Review Financial Tools For Business Executive Financing by the Banks on the Non Iterest Basis FIRST PAKISTAN CONVENTION OF CHARTERED ACCOUNTANTS Fiscal Anomalies and the Economic Integration Fiscal Policies for Economic Development Fiscal Policy Vis-a-vis Tax Reduction Flowcharting And Accountants Food as Medicine For Good Measure For Income Tax 2005 For The Love of QCR For Your Eyes Only Foreign Exchange & Payments Reforms in Pakistan Foreign Exchange Regulation in Pakistan - An Overview of Recent Changes and Their Impact on Economy Foreign Investment Policies & Foreign Investment in Sri Lanka Forum Accounting and Accountibility Fourth Schedule Fraud And Error Fraud and The Audior Frauds FROM CAVEMAN TO COMPUTER From Crisis to Hope FROM HERE AND THERE From Here and There - The Professions and the Community From Here and There Age of the all Purpose Salesman From Here and There Independence of Auditors FROM HERE AND THERE! FROM HERE AND THERE, EXTRACTS FROM FOREIGN JOURNALS From Money Changers to Exchange Companies From Pacioli Accounting to Cost Management From the Golf Course to the Board Room Full Convertibility in Pak Rupees Full VAT in Pakistan - Not Applicable at All Fund Flow Analysis and Fixed Assets! Fund Statements as an Integral Part of the Published Accounts FUNDS FLOW STATEMENT Future Chartered Accountants-Employers' Expectation Future Direction of Taxation in the New World Trade Order GATS - The Economic Gulag General Observation on the Deficiencies Wealth Tax/Gift Tax Returns General Profits through Effective Cash Management General Rules Governing Calculation of Zakat General Sales Tax " Heading for Doom" GIGO: Checks in Computer Programming (Garbage in, Garbage out) Global Convergence on IAS-12 Global Depository Global Depository - Pakistan's Experience Global Need For a New Economic Concept: Islamic Economics Globalization: A Trojan Horse of the West Going Concern Going Concern - Auditor's Responsibility Gold: Enigma and Facts Good News is Delivered Early; Bad News is Delivered Late Governance Beyond Legal Framework Governance, Transparency, Disclosure - The Holy Alliance Governing Corporate Governance Government Accounting Government and Internet - The Next Revulation Government Auditing and its Challenges Grappling with the Economy Green Economics Ground Realities of Corporate Governance Growing Importance of Internal Audit in the Governance Process Growth Without Quality Guide to Choosing An Operating System Guidelines on Matariality in Accounting and Auditing Do not Guide Gurantees & Indemnities Harsh and Unreasaonable Amendments made in the Finance Ordinance Health is Wealth - Handle Health with Care Hedge Funds Hello ..... Controller ....... Here and There - Accountability for the Accountant High Blood Pressure : A Quiet Enemy Highlishts of Investment Policy 1997 History of Foreign Aid and Indebtedness in Pakistan History of Nature and Literature in Corporate Finance Hold Your Head High Hong Kong : Tax Fields Audits and Investigations - Some Practical Advice Horizon -2020 How Can I Become A C.A. How Islamic Is Islamic How not to Fail in Examination How Profitability Impacts Balance Sheet Structure? How to Avoid an Unsatisfactory QCR Rating How to Become A Great Leader How to Handle Difficult People How to Motivate People How to Study For C.A. Exams. How World Class Management How XBRL Works HRM - Emotional Intelligence HRM - Recruitment and Selection More Than a Game of Chances Hudaibia Engineering (Pvt) Ltd., Lahore verses Ministry of Interior, Government of Pakistan Human Resource Development Hypertension - Rise of the Silent Killer IAPC Approveds new ISA IAS Accounting for the Effects of changes in Foreign Exchange Rates IAS -vis-a-visS Developing Countries IAS 17- Changing Facemask IAS Proposed Statement - Statement of Source and Application of Funds IAS Proposed Statement Retirement Benefit Costs IAS Statement of Source and Application of Funds IAS- Can the IASC Ride Over the Storm IAS-15 International Accounting Standard Committee IAS-18 International Accounting Standard Revenue Recognition IAS-19 International Accounting Standard Accounting for Retirement Benefits in the Financial Statem IAS-20 International Accounting Standard Accounting for Government Grants and Disclosure of Governm IAS-21 International Accounting Standard Accounting for the Effects of changes in Foreign Exchange IAS-22 International Accounting Standard Accounting for Business Combinations IAS-23 IAS-24 IAS-33, Earnings Per Share IAS-8 Unusual and prior period Items and changes in Accounting Policies IASC Publishes Paper on Insurance Accounting IASs & US GAAP -Waving Different Flags IASs are Applicable also to Private Companies? ICAP and Provisions of the WTO GATS ICAP Proposals for the Budget 2007-2008 ICAP Proposals for the Federal Budget 2005-06 ICAP's Committee's Comments on Draft Income Tax Oridnance 2001 ICAP's Proposals for the Federal Budget 2008-2009 ICP Mutual Fund - The Income Recognition and Distribution Policy IES 8 Competence Requirements IFA Proposed International Auditing Guideline Using the Work on Internal Auditor IFAC NEWS IFAC Educaiton Committee - An Update IFAC Guideline on Professional Ethics for the Accountancy Profession IFAC NEWS IFAC News - Code of Professional Ethics IFAC News - Exposure Draft IFAC's Initiatives of Strengthening the Auditing Standards IFAC-12 IFAC: Guidelines on "The Auditor's Report on Financial Statement" IFRIC 13 - Customer Loyalty Programmes IFRS -38 IFRS 1 Adoption and Implementation in Pakistan IFRS 2 Share-based Payment IFRS 3 and IFRS-5 IFRS 6 IFRS 7 Financial Instruments: Disclosures IFRS 7 Risk Management Disclosures IFRS and US GAAP IFRS for SMEs - An Easy and Cost Effective Option IFRS News Crossword test your skills IFRS Versus US GAAP - Key Differences IIN's Conferences: The Benefits of Attending Illustrative Company Limited Illustrative Understanding to Cash Flows Statements - IAS 7 (Revised 1992) IMF - The New East India Company Impact of Information Technology on Corporate Decision Making Implementing Controls Implementing Oracle At Getz Paharmeceutical Implication for Management and Auditors of the Year 2000 Issue Important Changes Introduced by the Companies Ordinance, 1984 Important Issues of Income Tax Arising out of The National Tax Reform Commission Report Important of Financial Control Improving Your Examination Technique - A ten point checklist for Auditing Improving ontThe Information in Financial Reporting by Listed Companies Improving Shareholder Returns In Conversation with Gold Medalist In Hhouse - Report on the IFAC I/T Committee Meeting In House - IFAC Code of Ethics for Professional Accountants and Statement of Policy of Council - I In House - Report Regarding IFAC Council Meeting In Quest of Auditing Standards -A Pause for Reflection In Quest of Auditing Standards -A Pause for Reflection Commentary In the Backdrop of World Financial Earthquake In the High Court at Calcutta Ordinary Original Civil Jurisdiction In the Lord Mayor of London's own Words Inaugural Address Inaugural Session - Kaynote Address Inaugural Session - Speech by Chief Guest Inaugural Session -Wellcome Address Income Tax and the Finance Bill, 2004 - An Overview Income Tax on Salaried Individuals- An Unjust Approach Income Tax Ordinance 1979 . Personal Taxation . A Critical Review Income Tax Ordinance 2001 - Overview Income Tax Ordinance 2001 - Time to Scrap it Off INCOME TAX ORDINANCE FOR 2004 Income Tax Reforms Income Tax under the New Ordinance Income Tax-Price of Civilisation Increasing the Modarda Fund Independence of Auditor: Changing Expectation Industrial development in Pakistan and its impect on income and employment Industrialisation and Productivity Inflation Inflation Accounting Inflation Accounting in Turkey Inflation Targeting - performance and challenges Information Systems - Machine Maintenance System - Key to a total Quality System Innovation in IncomeTax Innovation: Winners & Sinners Insider Trading INSTITUTE'S NEWS Institute's Recommendations to the Federal Government on Budget Proposals for the year 1997-98 INSTITUTE'S STATEMENT ON RESPONSIBILITIES OF AUDITORS Institutes News Institutional Investors, Global Savings and Asset Allocation Insurance Law Concerning Accounts of Insurance Companies Intangible Assets Exposure Draft E50 Intangible Assets Interest Free Economy Interest Rate Swaps Internaitonal Accounting Standard Revenue Recognition Internal Audit - A Conceptual Aspect Internal Audit - carving its way through new territory Internal Audit - In all its Manifold Aspects Internal Audit Functions and Procedures Internal Audit in Local Banks Internal Auditing Internal Auditing - Yesterday, Today & Tomorrow Internal Auditing and New Approach Internal Financial Management and Control Internalional Audit Rist Alert - The Year 2000 Issue International Accounting Standard Proposed Statement International Accounting Standard on Disclosure of Accounting Policies International Accounting Standards-Accounting for Research and Development Activities, Accounting f International Conference of Accountants International Trade Causes of Disagreement Between Rich And Poor Internet Interview Intorductory Expose of Candidates Introducing To You Introduction to International Education Standards Introduction To Mutual Fund Investment Inventory Management Investing in Mutual Funds INVESTMENT ALLOWANCE Investment Analysis of the Financial Markets - A New Dimension Investment in Associate Companies and Undertakings Inter Company Inves Investment Incentives and The Tax Laws Investment, Comsumption and Saving Trends in Pakistan Is Image Letting Accountants Down? Is it The Professional Duty of an Accountant to Expose Corruption? Islam and Income Tax or Wealth Tax Islamic Baning System - Some Problems in Basic Concepts Islamic Banking Islamic Banking - The Emergence of a Riba Free Solution Islamic Banking : A Revolution in the Making Islamic Banking: Is It Really Islamic ? Islamic Banks Mudarba Islamic Economic System - A Practical & Beneficial Approach Islamic Finance - Emerging Challenges of Supervision Islamic Financial Transactions - The Core Princples Islamic Mode Fianancing and Compunding of Mark-up Issue of Bonus Shares Issue of Paid and Payment under Sales Tax Act, 1990 Issues in Internal Auditing Issues in Islamic Banking IT and the Accountants' Education IT Survey & Tax Net Ivestment Companies And Investment Advisers Rules, 1971 Java on the Cutting Edge of Information Technology Join The Discourse Judiciary Taxation System Key Indicators of Success Key Indicators of Success Key Note Address Keynote Address - Current Directions Keynote Address The Role of Federal Tax Knowledge Based Corporate Governance lAS 10 -International Accounting Standard Contingencies and Events Occurring After the Balance Shee lAS 11- International Accounting Standard Accounting for Construction Contracts lAS 12 - Accounting for Taxes on Income lAS 13 - Presentation on Current Assetes and Current Liabilities lAS 2: Valuation and Presentation of Inventories lAS 3-International Accounting Standard 3 Consolidated Financial Statements lASC News lASC News Latest Developments in Accounting Standards and Ethics Latest Trends in Content and Design of Annual Reports LEADERSHIP IN MANAGEMENT Learning Success Lease Financing Leasong - Its Concepts And Applications in Pakistan LEGAL & TAXATION SECTION LEGAL & TAXATION SECTION - CURRENT NOTES Legal Affair, Constitutional Reliefs Awaken and Sleeping Giant Legal Duties and Reporting Requirement of Foreign Companies in Pakistan LEGAL ETHICS LEGAL NOTES Legal Notes on Tax Laws LEGAL NOTES, *GINGER BEER, PRICKLY PANTS, AND THE AUDITOR Legal Position of Company Chief Accountants Leveraging information to Sell Liberalisation of Foreign Exchange Control & Investment Opportunities in Pakistan Life After Enron - The Lessons Life Line for Finance Managers Life Skills Limits to Taxation Liquidity Analysis Listed Company Governance Living With Failures Loans to Director Local Corporate Culture Long Term Impact of Information Technology (I.T) on Management Accounting Long Term Impact of Information Technology on Management Accounting Long Term Impect of IT on Management Accounting Looking Beyond Audit Committees M-Commerce - New Wave of Commerce Making Corporate Reports Less Complex and More Relevant Making Life Happier Making Published Accounts more Effective and Meaningful Manage your Moments Management Accounting Report to Management For Control MANAGEMENT ACCOUNTING ... ACCOUNTANT'S ROLE Management Accounting and the Industrial Development of Pakistan Management Accounting Concepts Management Accounting Futures Management Accounting: Concepts, Foundations Management Delusion and a Piece of Advice for CEOs Management Information Systems Need of The Day Management Role in the Installation of a Computer MANAGEMENT SERVICES AND AUDITING THE AMERICAN EXPERIENCE Management Trapping Brain Hidden Power MANAGEMENT UNDER THE MICROSCOPE Managing Cost Through Complexity Reduction at Carrier Corporation Managing Customers for Profit Managing Information Technology Planning for Business Impact Managing Securities of Information Managing The Bottom Line Managing The Working Capital A Real Task Managing Your Diabetes Mellitus Managing your Human Capital Many Facts of Auditing Marine Lossess and their Coverage Market Economy Versus Planned Economy Matching Accounting To Strategy MATERIALITY : A USEFUL AUDIT TOOL Me Deaf? ME First Mechanism of Withholding Tax MECHANIZED ACCOUNTING Medical Experiment - Miracles With Water Medically Unexplained Symptoms-An idiom of Psychological distress MEMORANDUM ON THE COMPANIES (MANAGING AGENCY AND ELECTION OF DIRECTORS) ORDER, 1972 Mergers and Acquitisions Mergers And Acquitisions - On overview Messages Messages of 5th All Pakistan Chartered Accountants Conference Messages of President of Pakistan Methodology of Income Tax Evasion Micro Enterpirse Support Microcredit: The Grameen Bank Model Millennium Bug - An Accountant's View MIS - Management Impeded System Miscellaneous Actuarial and other aspects Insurance and Risk Management Missing - Information from Annual Reports Modaraba - A Medieval phenomena revived Modaraba Financing in Pakistan Model of Transfering Property in the Shares of a Joint Stock Company Modern Financial Management in Focus MODERN PROBLEMS IN COMPANY LAW Monitoring of Corporate Performance Monopolies and Restirctive Trade Practices (Control and Prevention) Ordinance, 1970 Monopolies and Restirctive Trade Practices - Whither Now? More iTax Revenue Motivation Moving towards controlled self assessment! Multinationals Risk Asseesment and Management Murabaha Financing - Issues Involved MURABAHA FINANCING-Issued Involved Muslim Contribution Mutual Fund Mutual Funds - Some Unique Issues MY STUDY VISIT TO CANADIAN AND THE U. K. INSTITUTES My Wife is C.A. National Finance Commission (NFC) Award Nature of Income-Tax Proceedings NATURE OF ACCOUNTING Need And Scope For Futher Reforms in the Financial Sector in Pakistan NEED FOR RESEARCH IN THE FIELD OF MANAGEMENT Net Terminology Networkding Networking - An Introduction New Education Scheme New Income Tax Forms - A Critical Review New ISA Clarifies Auditors Responsibilities with Respect to Going Concern NEWS AND VIEWS No Strategy Without Operations No Time To Lose Notes on Companies Ordinance, 1984 Notes on The Need For Accounting Standard For Islamic Banks Objective testing too Easy for Many Offering Assurance Services On Leadership On The Road Recovery Open Budget Survey Finds Weaknesses in Budget Transparency in South Asia Operational Risk Management in a Bank - Easier said than done! Organisation: Staircase to Strategic Synergy Organizaion and Fuctions of Income Tax Department Out of Control Outsourcing of Tax Audits to Chartered Accountants Overall Perspective Companies Ordinance, 1984 Overcoming the Challenges of Applying Fair Value Accounting in the Region in Current Financial Tur Overview Of New Standards Pakistan Economy - An Outlook Pakistan Economy And Budget Proposal Pakistan Economy And Direct Taxes Pakistan Economy Retrospect and Prospects Pakistan's Gross National Product Rises Paksitan Economy & Direct Taxes Paradox in Ivestment Accounting Pareto's Law Parner's moving Expenses and Tax deduction by Firms Participation Term Certificate (PTC) As a new Instrument of Islamic Finance Past Presidents Rview People People Skills and Work Communicatiion Peoples Motivation Performance Measurement in Financial Institutions Performance Measurement System Personal Security Guidelines Personalia Mr. Irtiza Husain Perspective on Accounting Education Philosophy and Principles of Direct Taxation Place of Accounting Technician in Profession Planning for Financial Requirements in a Business Enterprise Post-Reform Era: The Role of Professionals PRACTICE ADMINISTRATION SERIES Practice Management Tips and Ideas Practice Members? Survey - Feedback From Our Practicing Members Pre-Budget Thinking - Federal Budget 2005-06 Pre-payment Checks, Compliance Audit Preparing for an Interview Prersident's Page Present Income Tax Structure and Proposed Recommendations Present Yourself Presentation and Disclosures President Wirtes President Writes President's Page President's Letter President's Page Presidents Page Presumptive Tax Regime Presumptive Taxation Principle of Corporate Governence in Banks Principles and Need of Indirect Taxation Privatisation - Indian Context Privatizaion and Deregulation - An Experience in Bangladesh Privatizaion in Pakisatan Privatization Privatization - Its Need and Scope of Application Problems of the Accounting Profession in Pakistan Problems under WHT Regime Productivity Accounting Productivity of Increase and Its Sharing : Professional Accountants Role Professional Accountant and the Technological Environment Professional Etiquette Professional Services in Global Perspective Profile - 25 Years in the Service of the Profession Profile - 25 Years in the Service of Profession Profile - 25 Years in the Service of the Profession Profile - 25 Yeasrs in the Service of the Profession Profile 25 Years in the Service of the Profession Profiles Profiles - Mr. Khalid Rafi and Syed Masoud Ali Naqvi Profit & Purchasing Power PROFITABILITY PROGRESS AND POVERTY IN ACCOUNTING THOUGHT Project Evaluation: Concepts and Techniques Project on Business Reporting June 2010 Project Risk Reduction Techniques Proposal for Streamlining Motor Vehicle Tax Collection System in all Provinces Proposal to bring more services into GS Net Proposal To Bring More Services into GST Net Proposals for Changes in Sales Tax Law Proposals for Sales Taxation of Goods Proposed Amendments in Sales Tax Law Proposed Guideline on Continuing Professional Education Proposed Guideline on Prequalification Education and Training Proposed IAS - Employee Benefits Proposed IAS Presentation of Financial Statement Proposed ISA - Comparative Proposed ISA - Knowledge of the Client's Business Protecting the Interest of Depositors Protection to Local Industry Provision Relating to Accounting and Auditing in the Companies Ordinance, 1984 Prposals: Income Tax 2005 PS&TAC - Opinions on Member Queries Puiblic Issue of Shares - Legal and Procedural Requirements Putting Strategy Into The Balance Scorecard Qualification in Audit Reports Qualification in the Auditors' Report Quantifying Materiality during the Audit of Company Annual Financial Statements Questions and Answers on Zakah Ratio Analysis - A Tool of Financial Assessment Ratio Analysis with Dividend Per Share Re-Exposure Draft 16 Re-Focussing Accountancy Education for the Year 2000 & Beyond Recent Microeconomics Developments And Policies RECENT TRENDS IN CORPORATE REPORTING Recommendation of The Institute of Chartered Accountants of Pakistan on Report of The National Recruitment by Small and Medium Sized Practices - Still a Challenge Redeemable Capital Reformed General Sales Tax: Present State of Pakistan economy - Need for Composite Tax Package Reforming Corporate Governance Regulation About Remuneration of Directors-in Public and Private Companies Rehabilitation Plan for Sick Industrial Units Rejection of Accounts under the Income Tax Law Related Parties and the Phnomenon of Transfer Pricing REMARKS OF EXAMINERS Remedy Worse Than Disease Report of the Rapporteur REPORT ON 10TH CAPA CONFERENCE Report on 8th World Congress of International Association for Accounting Education and Research Reporting Financial Performance Reporting Islamic Based Transactions : Question of Substance Reporting on the Credibility of Informatiion Reporting on the Long-Term Sustainability of Public Finances Reports on Education & Examination Schemes and Decisions of the Council Representative Email Policy Requirement as to Profit & Loss Account under Corporate Law Including Securities & Exchange Rules, REQUISITES OF EFFECTIVE AUDITING AND THEIR BEARING ON FINANCIAL CONTROL IN BANKS Restoring Investor Confidence through Corporate Social Responsibility Restructuring of Non Performing Industries Retaining Quality People in your Organization Retention of Corporate Documents in Electronic Form Revaluation of Fixed Assets Revamping of Corporate Laws with Special Reference to teh Companies Ordinance, 1984 Reverse Mortgage Loan (RMLs) in India - Rationale, Concept and Application Review of year 1985-86 Aand Work Plan for 1986-87 Review of Apeal Work Southern Region 1986-87 Review of Campanies Oridnanc 1984 Review of our Education and Training System Revised IAS-12, INcome Taxes - Summary of Significant Changes pertinent to the Pakistan Reynold Ngobese - Setting out to Succeed Risk Based Internal Audits Risk Profile in E-Banking ROLE ,OF INTERNAL AUDIT IN PUBLIC CORPORATIONS Role of Accountants in Revival of the Economy Role of Direct Taxes in Economic Development Role of Information Technology in the Economic Development of Pakistan Role of Accountants in Revival of the Economy Role of Corporate Sector in Promoting Social Responsibility Role of Leverage in Corporate Accounts Role of SMPs in Pakistan Role of the Industrial Accountant in a Developing Economy Rudiments of Zakat SAFA Seminar - Brief Report SAFA Conference SAFA Conference-Welcome Speech ICAP President Safety Valve Salary Taxation Sales Tax - A Black Law? Sales Tax - Input & Output Tax Streams Sales Tax Act 1990-Analysis of Amendments vide Finance Ordinance 2002 Sales Tax General Order 34/2010 Salient Feature of Securities & Exchange Commission of Pakistan Bill, 1997 Salient Features of Modaraba, Musharika and Leasing SAP R/3 Implementation - Experience of ICI Pakistan Limited Satyam - Accounting Fraud and Audit Aspects Visited Saving a Tool of Public Finance SBP Announces Monetary Policy for Jan-Feb - Keeps Interest Rates Unchanged Search New Income Tax Payers SECP Directive Code of Corporte Governance SECP's Code of Corporate Governance Secruritisatuion SECTION 15 BB ACCOUNTING DOES IT HELP OR HINDER ? Seeking ways to Ensure Auditors' Integirty Selection And Implementation - Imperatives for Enterprise Solutions Self Assessment Scheme* Self Assessment - An Experiment Self Assessment Scheme - An Appraisal Self Assessment Scheme for 1980-81 An Analysis Seminar on Proposal Amendments in Companies Ordinance 1984 Seminar on Recent Development in the Finance Sector and its implications Setting up Modaraba; Procedural and Legal Requirements Shall the Twains Ever Meet? Sharign the Growth in the Accountancy Firms Sharing Knowledge Sick Industries - Pakisatn Experience Six Days of Collaborative Innovation - The World Economic Forum in Davos Smart Tips for Power Users Microsoft Excel - Part-I Smart Tips for Power Users Microsoft Excel - Part-II SMPs Should Evolve to Satisfy Social And Economic Responsibilites SOCIAL AND ECONOMIC WELFARE ...... AN EVALUATION OF INCOME - TAX LAW IN PAKISTAN SOME .ASPECTS OF SHARE VALUATION Some Essential Ascepts of Corporate Audit Some Essential Provisions affecting Directors & Officers Some Facets of Third Plan Some Interesting Facts About Our Life!!! Some Thing Beyond Financial Performance Some Thoughts On The Tax Holiday Source Jurisdiction in ITO 2001 Special National Fund Bonds Speech Delivered at the Valedictory Session of SAFA Conference - Khathmandu Spot Waste...And Stop It! Staff Retirement Benefits - Accounting and Fiscal Perspective Standard Costing - A Powerful Tool Statement of Cash Flows Statement Standard Accounting Practice No.16 Current Cost Accounting Statistical Presentations in Corporate Financial Statements Status of IFRSs / IASs Stock Exchange Euphoria Stock Market - Islamic Perspective Strategic Decisions During Recession Strategies for Resource Mobilization Strengthening Role of Federal Tax Ombudsman STUDENT SECTION STUDENT SECTION - "MANAGEMENT ACCOUNTING" Student Section The Finance Manager His role in Management STUDENT SECTION - TAX ON CAPITAL GAINS Student Section Preparation for Examination STUDENT SECTION, Auditing ...... Internal Control STUDENT'S SECTION, REQUIREMENTS OF COMPANIES Students Section Students Section Results of CA Examinations Students Section - Economic Profile Students Section Test Check in Auditing STUDENTS SECTION, Approach to an audit STUDENTS SECTION, COMPUTERISATION AND WHAT IT INVOLVES STUDENTS SECTION, Cost Accounting-Budgeting Students Section- Bonus Vouchers And The Auditor Students Section-Planning and Improving Students' Column STUDENTS' SECTION, BANKING COMPANIES ORDINANCE, 1 962 STUDENTS'SECTION, BREAK EVEN CHART Success in Relation to a Manager Suggested Endeavour for Passing Group-I of The CA Final Exams. Suggested Measures Suggestion for Federal Government Budget 1983-84 SUGGESTIONS FOR THE CONSIDERATION OF THE PAKISTAN TAXATION ENQUIRY COMMISSION Suggestions Forwarded by the Institute to the Central Government for Budget for 1969-70 Summary by Rapporteur Summary of Commin Recommendations Summary of Common Recommendations of Cadbury and King Committee Summary of Responses to Discussion Paper 'Disclosures in Financial Statements of Banks' Sun Tzu's Art of War: Selected Applications to Business Practices and Thinking Super Team Building Survival After Computer Disaster Takaful - Mutual Assistance under Islam Taking The Taxation Paper Tale of Textile Fibers Tax and Accounting Treatments of Depreciation and Inventory - How Asymmetrical are they? Tax and Equity : Are they Incompatable? Tax Assessment and Tax Collectiion Review and Prospects 1987-88 Tax Credit Balancing Moderation and Replacement TAX EVASION Tax Evasion -A Call for Reforms Tax Evasion in Pakistan Tax Holiday Concessions for Industrial Undertakings Tax Implications of Sale of Fixed Assets TAX LAW, RUNNING AMUCK ? Tax on Income vs Tax on Produce and Possession Tax on Wealth - A Case for its Abolition Tax Planning for Companies Tax Planning for Firms Tax Planning of a Business Enterprise in Pakistan Tax Reforms for Promoting Investment & Finance TAX SECTION, SYNOPSIS OF THE SCHEME OF SELF -ASSESSMENT Tax Your Knowledge Taxation Measures Potentials and Problems Taxation Recommendations By National Taxation Reform Commission (NTRC)- A Critical Review TAXATION SECTION - *MEET THE "MONSTER" THAT CHECKS YOUR TAXES. Taxation - Case Laws Taxation - A Review Of Existing Direct Tax System Taxation - Computer in Tax Administration Taxation - Controversy Taxation - Tax Audit TAXATION -THE BITTER PILL Taxation Important Income Taxation in SAFA Countries TAXATION NOTES Taxation of Reserves Taxation of Modarbas TAXATION OF NON-LIFE INSURANCE BUSINESS INCOME Taxation of Non-Residents and Tax Treaties for Avoidance of Double Taxation TAXATION SECTION, Service of Notices-Section 63 of Income Tax Act, 1822 TAXATION SECTION, Replies of the Institute of Chartered Accountants of Pakistan to the Questionnair TAXATION SECTION, Replies submitted by the Institute of Chartered Accountants of Pakistan to the se TAXATION SECTION: Replies of the Institute of Chartered Accountants of Pakistan to the Questionnair Taxation- Self Assessment Scheme for 1986-87 Taxing Reserves the Right Way Taxing Technology as Royalty Team Management Technical Paper-3 Impact of WTO Technical Updates Technicial Paper-1 Socio Economic Technicial Paper-2 Standarization of Accounting Technicial Paper-4 Education & Training in SAFA Ten Cures for Unease on Reporting Financial Performance Ten Recommendation Ten Simple Steps to Control Asthma TENTH INTERNATIONAL CONGRESS OF ACCOUNTANTS Term Finance Certificate - A commentary on the Legal, Procedural, Practical aspects of TFC Test Your Knowledge Textile Scenario TFC "Investors Profile" The Accountancy Profession and Fight Against Corruption The Accountancy Profession in Pakisatn THE ACCOUNTANT AS ARBITRATOR The Accountant's Function In Devlopement The Accounting Curriculum and IT The Accounting Profession - Way Forward The Accounting Rennaissance in the Powerhouse of the New Millennium The Analysis And Interpretation of Accountanting Statements The Art of Listening The Audit Implication of SSAPs 17 and 18 THE AUDIT REPORT The Basic Principles of Islamic Economy and their effects The Blame Game The Brilliant Scholar The Brillinat Scholar The CFO's Dynamic Role in Sustaining a Corporation's Financial Performance The CFO's Role In Corporate Governance The Challenge and Management of Change The Changing and Challenging Role of Financial Executive and his Management The Changing Legal Liabilities of Accountants The Changing Role of CFO in an Enterprise The Companies (Invitation and Acceptance of Deposits) Rules 1987 The Companies Invitation And Acceptance of Deposit Rules The Companies Oridnance, 1984 - Duties Responsibilites And Obligation of Officers The Concept of Materiality The Convergence of Business Management Thought to the Holy Prophet's Teachings The Current State of International / Management Auditing in China The Current Trends and Challenges for the Accounting Profession The Curse of Sales Tax - A Black Law Continue The Debate on International Accounting Standard The Descriptive Approach to Better Audit Judgements The Discussion Paper of the IFAC on Practical Experience and the Turkish Expereince The Duties and Responsibilities of Non-Executive Director The Dynamics of Accounting for the Top Management The Earliest Books on Book.keeping 1494 to 1683 The Economic Challenge for the Ummah THE ECONOMICS OF A MANAGEMENT DEVELOPMENT PROGRAMME The Education and Training of Chartered Accountants in Pakistan - Present Stadnards and Future Nee The Examination of Deferred Costs The Facets of Islamic Economy The Fall of the Soviet Union and the Rise of Russia THE FINANCE ACT 1964 - An Outline of its Provisions THE FINANCE ACT, 1965-An outline of its provisions THE FINANCE ACT-I 966 The Financial Information - The IT and the Accountants The First Annual General Meeting The Forex Crisis In Pakistan The Future is Now The Good Corporate Governanc The Great Merger Wave Breaks The Greenbury Study Group Report on Directors' Remuneration The Hample Committee Report on Corporate Governance The Human Factor The Illusion of Paper Money The Impact of Change on The Accountancy Profession The Impact of I.T. Applellate The Impact of Islamic Law on Leasing The Importance of Limiting Factors in Decision Making The Importance of Professionalism in Globally Inter-dependent Markets The Income Tax Rules 1982 The Influence of External Reporting on Management Decisions The Integrated Business Environment : From Nightmare to Dream? THE INTERACTIVE COMPUTERIZATION OF MANUAL BANKS DEMAND-DEPOSITS MANAGEMENT INFORMATION SYSTEM (MIS) The International Accounting Profession : Some Issues and Actions The International Harmonization of Auditing Standards and Procedures The Law Of The Corporate Jungle The Law of Workers' Profit Participation in Pakistan The Legal Status of FTO - Findings / Recommendations The Management Information Systems The most important issue The Myth and Reality of Sales Tax Refunds The Need And Rationale For Setting up of Accounting Standards For Islamic Banks The need for a Revised Global Trade Framework The Need for Corporate Governance The Need for Relevance The Need for Revised Global Financial Architecture The Need For Standards And The Role of The Standards Setting Agencies The New Central Budget and Development Strategy The New Economy The Pakistani Taxation System The Presumptive Tax Regime THE PROBLEM ,OF ACCELERATED DEPRECIATION IN THE MEASUREMENT OF PROFIT THE PURPOSE AND PRINCIPLES OF ACCOUNTING The Real Economic Woes The Rise and Fall of Structured Credit The Risk-Based Approach to Internal Audit The Role Of CFO The Role of Internal Auditor in the 21st Century THE ROLE OF ACCOUNTING IN THE CONTROL OF PUBLIC EXPENDITURE The Role of Auditors The Role of Chartered Accountants in Corporate Finance The Role of Chartered Accountants Role in Corporate Finance The Role of Credit Rating in the Development Capital and Financial Markets The Role of Development Bank In Upgrading Accounting and Auditing Standards The Role of IFAC in Restoring Public Confidence The Role of the Accountant in Management Collsultancy - Today's problems and tomorrow's Development The Role of the Institute in Developing SMPs The Roles and Domain of the Professional Accountant in Business The Satyam - Scandal and Role of Corporate Governance The Securities and Exchange Riles 1971 Some observations The Special Considerations in the Audit of Small Enterprises The State Bank of Pakistan's Economy The State of Accounting Profession in Pakistan THE TASK AND TRAINING OF THE ACCOUNTANT OF TOMORROW The Technicial Advisory Committee Opinion on Turn Around Expenses and Standstill Costs The Third Confrence of Asian & Pacific Accountants-1962 The Third World Remains Poor... The Truth About Downsizing The Unwritten Contract of a Trainee Student The Use of lASs & the Presentation of Financial Statements The Value for Money Audit The World May Be Running Out of Fuel The World Trade Organization - Cross Boarder Trade The Year 2000 Problem Challeges for IS Audit There's a Rhinoceros in the Room This Game Is Not Child's Play Thoughts on the Eve of Budget-1995-96 Time Managament or Self Management Time Management Time To Reflect Time to Switch a Job Tobacco and Cancer Top Business Books Top Twenty Mistakes - Corporate Accountants Make Towards a Global Tax System Towards a Strategy for Employment Oriented Human Development Towards Improvements in Corporate Laws Towards International Standards for Accountants TRAINING OF ACCOUNTANTS IN PAKISTAN Transfer Pricing Transparency in Corporate Reporting Tribute - Irtiza Hussain Past President True & Fair View" Revisited Truth about True and Fair view of Financial Statements Tweedie's perfect storm Understanding Cash Flow Understanding Application Service Provision (ASP) Unjust Justice by the Securities and Exchange Commission of Pakistan Update the Income Tax Valuatin of Goodwill in an Accounting Practice VALUATION OF ASSETS Value Beyond Raw Numbers Value Management in a Growing Organization Vanilla Exams Vegetable Ghee and Oil Companies (Cost Accountign Records) Order, 1989 Venture Capital Volatality in the Money Markets of Pakistan Walking Through Crisis Wanted - Personal Accountant Wealth Distribution Wealth Statement for Zakat Wealth Tax Act, 1963, With Special References to Amendments in respect of the Assessment year 1979 Wealth Tax Law in Pakistan Web Based Global E-mail for Free Web Based Global E.mail ...... for Free Webtrust Welcome Address Welink - Revenue What Are Derivatives ? What if an Employee is Fired? What is Computer What is Wrong with Our Tax Philosophy ? When Business Stands Still When Professionals Have to Manage When Your High Potential Female Employees Start to Leave Where Are the Directors ? WHITHER LIFE INSURANCE ? Who Deals With What At ICAP Who Stole my Childhood? Who Will Win The Race Whose Job is it? Why accounting for the Credit Crisis must be done in a transparent and understandable way Why it is Important to Maintain Audit Quality? Why The Europeans Detest Hedge Fun DS, But The Americans Love Them Winding up of The Company Withholding of Tax Method Work Life Balance Workers' Profit Participation Fund (WPPF) Working Capial Managament World Economic Scene and The Pakistan Economy and Accounting Profession World Trade in Services, the Role of SAFA Members World Trade in Services, The Role SAFA Members Would The Fee Percentage Matter Would the Qualification Proposed for Company Auditors Stand Against the Challenges? WTO - Cross Border Trade in Accounting Services WTO - Operating a non-discriminatary Trading System WTO - The Rhetoric and the Reality WTO - Trade Flow as Freely Possible WTO And Challenges to Professional Accountants XBRl - future language of financial reporting Zakat (Deduction & Refund) Rules 1981 Exemption Procedures-Administrative Difficulties Zakat and Ushr in Modern Times Zakat For Today Zakat in Hadih Zakat In Quran Zakat Self Assessment Form Zakat Versus Tax Author : 0-All A. Hussain, B. Com., F.C.A. A. Hussain, Fca A. M. Haider Mota A. Rashid Ibrahim, P.R.A.S.? Director, W.P.!. D.C., Karachi A. Razzak Dawood A. W. Mcinnes, Ll.B. A.B.M. Azizuddin A.K. Chakrborty, Fca A.K. Mahindra A.K. Merchant A.N. Raman, Vice President South Asian Federation Of Accountants A.R. Kamal A.W. Ariyadasa, Fca A.W. Zuberi Aamer Amin Aamir Hameed, Dr. Aamir Jan Muhammad, Fca Aamir.Amin, Aca Aasim M. Hussain Abbas Abbas, Fca Abdel Gadir Banaga Abdul Aziz Abdul Aziz Al-Rashed Abdul Aziz, Fca Abdul Ghani Abdul Hadi Farid, Advocate Abdul Hameed Abdul Hameed Chaudhri Abdul Husain A. Basrai Abdul Jabbar Kasrim Abdul Jabbar, Frcp, Dr. Abdul Majid Bhurgri Abdul Qadir Kapadia Abdul Rafay Abdul Rahim Suriya Abdul Rahman Abdul Rahman Zaki Abdul Razzak Abdul Razzak Kamal, Dr. Abdul Razzak Ladha, Fca Abdul Waheed Abdul Wahid Abdul Wahid Abdul Wahid Abdulwahid Abdur Razzak Mohammad Ladha Abdur Razzaq Abdur Razzaq Yosuf Tbaplawala, B. Com., Ll.B., Acca Magazine Adil Abdul Ghaffar Adil Abdul Ghaffar Adnan Afridi Adnan Ahmad Mufti Adnan Anjum Adnan Mufti, Aca & Jawwad Shekha, Aca Adnan Mufti, Fca Adnan Zaman Adolf J.H. Enthoven Adolf J. H. Enthoven Afrab A. Khan M.Com., D.P.A., (Luck?Ow). M.B,A., (India Aftab Haider Agba M. Ghouse, Secretary, Ahmad Kaleem Dr. Ahmad Kaleem, Dr. Ahmad Khan Ahmad Saeed Ahmed Dawood Patel Ahsan Raza Aijaz Husain Ainuddin Siddiqi Akbar G. Merchant, Fca, Ramzal Ali G. Dossa, Fca Akbarali G. Merchan, Fca & Yasmin Ajani,Aca Akbarali Gulamhussein Merchant Ale Imran Siddiqi Ali Ahmed Ansari Ali Akbar Abdullah, Aca Ali Omer Golam Morshed Ali Raza T. Lakhani Altaf Noor Ali Amirali Dewani Amirali Kassim Merchant Amyn Alidina, Dr. Andy Wynne Anis Wahab Zuberi Anthony Cyril Williams Anwaruddin Chowdhury Aqeel Ahmed Abbasi Arifullah Quresghi Asad Ali Khan Asad Ali Shah Asad Ali Shah Asad Siddiqi Asad Wali Khan Asad Zain Asghar Ali Asher Noor Ashfaq Yousuf Tola Ashok Haldia, Dr. Ashok Kumar Mattu & Manoj Kumar Anand Ashraf Usman Asif Ali Asif Mahmood Asif Siddiq Kasbati, Aca Ata Ullah, Secretary Leap Ayub Mehar, Dr. Azhar Malik, Fca Badar Alam Iqbal, Dr. Badruddin Fakhri Badruddin Fakhri Badrul Anwar Bansi S. Metha Barry Willis Basheer Jan Mohammed, Fca Bilal Masood Bilal Masood Bys. H. Syed (Ibm World Trade Corporation) Capt. (Retd.) Rafaquat Lamil Bhatti Chris Quarmby D R. Nand Kishore Sharma Daivd M. Hunt Dan Swenson Danish Ahmed Siddiqi Danish Ahmed Siddiqui Dara F. Dastoor David Cairns David Felix David Illingworth David Parmenter David R. Dilley Davit Flint Deryk Crump Dhayalan S. R. Tharmaralnam Chairman, Research Of Development Committee, Institute Of Chartered Ac Diana R. Hillier Dilip Kumar Sen, Dr. Donal G.A. Carter, Dr. Donald R. Yeomans E. J. Newman. M.A., F.E.A. E.U. Khawaja` Ebrahim Shaikh Hussainbhai Dahodwala Ebrahim Yacoob Sidat Enrico Uliana & Jean Miller Ernest L. Hicks Erzan Kavut Ms Evertt C. Johnson F. Alam, Faisal Imran Hussain Malik Faisal Imran, Aca Faisal Nagaria, Aca Faisal Siddiqi Faisal Zakir Faiza Nasir Fakir Syed Aijazuddin Farhan Riaz Malik Farheen Mirza Farogh Naseem First All Pakistan Chartered Accountants Com'Ention -1963. Frank Harding Fuad Azim Hashimi Fuad S. Saba. B. Com .? F.A.C.C.A.? F.A.A. G. G. Mueller G. W. Francis, A.A.S.A. Goind Khatri Goind Ram Khatri, Fcca Gorden Stewart, Fca Graham Ward Ma, Fca H.I. Lakhani Hafeez A. Pasha, Dr. Hafiz Muhammad Adnan Rana Haider Ali Naqvi Hammad Younas Hamza Ismail And Radziah Abdul Latif, Dr. Hanif S. Kalia Harika Masud Haroon Ahmad Haroon Tabraze Harvard Business Online Hasan Shoaib Hasnain A. Hussai Haward A. Kanter & Marshall K. Pitman Herman W. Bevis Howrd A. Kanter Huma Pasha Humayun Murad Hyder Ali Bhimji Ian Ball Ian Sanderson Iapc&'Ifac Ias News Icap News Icap News Icap News Icap News Icap News Icap News Icap News Icap News Icap News Icap News Icap News Icap News Ifac News Ifac News Ifrs News Ijaz Ahmed Babar Ijaz Akber Ikramul Haq, Dr. Imran Afzal Imran Ashraf Inayat Ullah Nazeer Qureshi Iqbal Jafar Iqbal Naim Pasha Irfan Ahmad Khan Irfan Ahmed Khan Irfan Iqbal Ghaziani, Fca Irfan Rahman Malik, Fca Irfan Rehman Malik Irtiza Husain Ishrat Husain, Dr. Ishrat Hussain J. A. Burrggraatt J. E. Harris, F. C. C. A. J. H. Enthoven J. P. A. Burton (Orr. Dignam & Co., Sohcitors) J. Van Hoorn Jr. J.F. Bortiz J.P. Bray, Fca J.S. Parkinson Jafar Razi Khan Jalal Ud Din Jamaluddin Ahmed, Fca Jamsheed Peshotan Patel Javed Ansari, Dr. Javed Hamio Javed M. Siddique Javed Masud Javid Hanif Zuberi Jawaid Sultan Japanwala Jawed M.Siddique Aca Acma Jawed Zakaria Jazib Ijaz Jim Wilson & Michael Ervin Joel G. Siegel And Leon Lebensbaum Joel Siegel Andmark Kitaeff John Burns, Mr. Bob Scapens And Mr. Stuart Turley John Gruner John Whitney Juan R. Herrara Junaid Ahmed Junaid Marvi Justice (Rtd.) Fakhruddin G. Ebrahim Justice Mufti Taqi Usmani Justice Saleem Akhtar K.M. Siddiqui Kadir Gurdal, Dr. Kamal Ahmed Kamaluddin Kamran Abbas Kamran Akhtar, Aca Kamran Ansari Kamran Hafeez Kashif Ahmed Kashif Aziz Jahangiri Kavalyn Kreer Kbnneth S. Axelson, C.P.A. Kenneth A. Biggs Kenneth S. Most, Ll.B?? F.E.A. Khaja Habibullah Khalid Rahman Khalid Yacob Khaliq-Ur-Rahman Khursheed Mahmood Siddiqi Khursheed Kotwal Kim Constantinides & Jhon K. Shank Komal Chitracar - Nepal Kunio Saito L. W. Shaw. B.Sc., F.E,A. Lakshman R. Watawala Lal Nanayakkara Lesley Bolton Lewis E. Rossiter, C.P.A Lin M. Tan Lionel Barber Lorraine Reffing Lorraine Ruffing Lt. Gemeral Saeed Qadir Lucy Crofts M. Aqil Ismail, Fca M. A. Lodhi M. A. Mondal, M. Abdul Jabbar Malik M. Adam Patel M. Afzal Munif M. Arshad Siddiqui M. C. Bhandari M. E. Niazi M. Fahad Asad M. Iqbl Patel, Fca M. Khalil Mian M. Maqbool M. Mozammal Hoque, Fca M. R. Harris M. Saood Hashim M. Shafi Siyal, Management Councellor, Wpim, Wpidc M. Y A Sin, Jlreoputy Chief (Manpower) Planning Commiuion M.A. Baree M.A. Majeed M.H. Payarali, Fca M.R. Mathews' M.S. Lal Mahmood A. Hashmey Mahmood Ahmad Mahmood Ahmad Chaudhry Mahmood Ashraf Mahomed J. Jaffer Majeed Uddin Khan Majldullah Khan Malik Mirza Malik Mirza Mansoor Ahmad Khan Manzurul Haq Maqbool H. Jafary, Dr. Maria Ahmed Maria Mckenna Qamar Maria R. Barbera Maromed J. Jaffar, B.A. (Mod), Ll.B. (Dublin). Marshall H. Byres & Alexander Mak Masood Ahmedabbasi Masoud Ali Khan Mayanak Holari Md. Aumullah Miyan Mehreen Wahid Mian Ghulam M. Kherati Mian Mumtaz Abdullah Mirza Gholam Hafez Mirza Mohammad Hasan Miss Aliya Wahid Miss Sabeen Mahmud Miss Sadia Wahid Mlan Bashir Haider, Mqll(Jgement Counsellor (Fijulnce) West Pakistan Institute Of .Lfanagement Mohamed Aslam R. Dossa Mohammad Abdul Majeed Mohammad Abdullah Yusuf Mohammad Altaf Mohammad Ashraf Mohammad Farogh Naseem Mohammad Idris Mohammad Ilyas Mohammad Iqbal Ahedhi Mohammad Ishaq Dar Mohammad Maqbool Mohammad Naeem Mohammad Naeem, Fca Mohammad R. Taheri Mohammad Raza Hasnani Mohammad Uzair, Dr. Mohammed Ashraf Mohammed Hanif Ajari, Fcma Mohammed Serajul Haque Mohammed Uzair, Dr. Moin M. Fuda Moiz Ahmad Mona Khan Monis Akhtar Moyeen Ahmad Mr, Tariq Shafiq Malik Mr.Abdul Jabbar Khan Muazzam Ali Kham Mubeshir Ali Kazmi Muddassar Khalid Muddassar Mehmood Muddassir Shah Muhammad Akram Muhammad Amir Afzal Rana Muhammad Ashraf Muhammad Asi?, Acma Muhammad Asif Iqbal Muhammad Aslam Muhammad Baqa Muhammad Fahd Khan Muhammad Farid Alam Muhammad Hadi Muhammad Hanif, Fcma Muhammad Imtiaz Ali Muhammad Irfan Muhammad Khalid Rehman Muhammad Qaiser Muhammad Rashid Zafer Muhammad Saad Faridi Muhammad Saleem Muhammad Shafique Muhammad Shoaib Jan Memon Muhammad Shoaib Lateef Qureshi Muhammad Shuaib Lutfi Muhammad Waqqas Zafar Muhammad Yousuf Adil Muhammad Yousuf Adil, Fca & Mushtaq Ali Hirani, Fca Muhammad Yousuf Adil, Fca And Irfan Rehman Malik, Fca Muhammad Zeeshan Tayyab Mujahid Eshai Mumtaz H. Syed Muntazar Bashir Ahmed Muntazar Bashir Ahmed Murray J. Smart Mushtaq Ali Hirani Mustafa Dogan, Ender Coskun And Orhan ?elik Muzammil Raza N.K. Shahani, Fca Nadeem Butt Nadeem K. Mustafa Kamal Nadeem Mustafa Khan, Fca Nadeem Younus Nadia Azhar Nadia Wahid Ms Nadia Wahid, Aca Najmul Hassan Najmul Islam Chaudhri Nasim Beg Nasimuddin Hyder National Bank Of Pakistan Naveed Abdul Hameed Naveed Aslam Nawab Asgher Nawab Asgher Nishat A. Kazmi Nishith M. Desai Nivrad A.I. Cabraal Noor-Ul-Huda Ashraf Norman Lyle Noshir F. Dastoor Nur-Ul-Hassan Oliver Holt Omar Dadi Omar Mustafa Ansari Omar Mustafa Ansari & Faizan Ahmed Memon Omer Abdullah Zaid P. Khan P. Scully A.A.S.A. P.D. Prodrigo P.N. Shah Palakunnuth G. Mathai Peart Tan And Peter Lee Pervez Muslim Peter Bird Peter Dowling Peter J. Clarke, Dr. Pir Mohammed A. Kaliya Pradeep Kumar Singh, Dr. Prof, Dr. Farhad Simyar Prof. Dr. Ann-Kristin Achleitner Prof. Dr. Khawaja Amjad Saeed Prof. Hasina Khatoon Prof. Keith Scott Prof. Mohammad Azhar Ikram Ahmad Prof. Sara F. Rushinek Prof. Sara Rushinek Prof. W.J.J. Botha Professor Abdul Aziz Qaisar Mufti, Fcma, Fcis Qamar-Ul-Islam Qamar-Ul-Islam, Fca & Mohammad Maqbool, Fca Qamarul Islam, Fca R. C. Sweeting, Dr. Fca R. W. Kent, Aca R. W. Schattke B.S., M.S., Ph.D., C.P.A., And Alan Smith B.Sc. (?Con.), M.B.A., A.C.A., A.C,W.A. R.G. Harris R.L. Hyderabad, Dr. Rahim Nizar Punjwani, Aca Ramesh C. Vaish, Dr. Rana Mustansir Rao Nisar Ahmed Khan Rashid Ahmed Rauf Baksh Kadri Razi-Ur-Rahman Khan Recep Pekdemir Rehan Hasan Naqvi Rehan Saeed Reproduced From Canadian Chartered Accountant Riaz R. Alvi Richard L. Ratif & Stephen M. Beckstead Richard Booth, Fca Richard Fleck Richard L. Ratlif & Stephen M. Beckstead Richard Waters Rizwan Razzak Rizwan Zafar Robert J.C. Jeffery Robert L. May, President, Ifac Robert Mednick Romessa Mirza Rqnaid Me, 8, Com.. M.Sa. A.A.C.C.A, S. A. Khan, S. Faruq Ali, Fca S. Fayyaz Hussain, Frei, Dr. S. Izhar Ahmad S. N. Bokhari S. Saad Zubair, Aca S. Tariq Gulzar S.A. Salam S.M. Masood, Fca S.M. Duncan, Fca S.M. Wasim Jafri, Dr. S.T. Ryder Sadia Kaleem Sadia Kaleem, Aca Safdar Saleem Saifuddin Adeeb Saifullah Khan Saima Akbar Ahmed Saima Batool Saima Batool & Jafar Razi Khan Saima Batool & Mujahid Abbas Saima Batool & Wasi Ahmed Saima Batool And Mehdi Khedmati Saira Shamsi Saiyid Hashmat Hussain Sajjad Ahmad Saleha P. Ahmed Salman Ahmad Salman Ahmed Salman Haq Samee-Ul-Hasan Samiuddin Siddiqui Samsar Kamar Latif, Dr. Sandra Thompson And Jeanine Pickering Saqib Munawar Sardar Faruq Ali Sarfraz Mahmood Sayyed Murtaza Kazim Zaidi Shabbir Hamza Khandwala Shafique Ahmad Qureshi Shah Abul Hasan Shah Abul Hasan, Fca Shahzad A/Am Siddiqui Shahzad Iqbal Shaikh Saqib Masood Shakeel Hussain Shakil A. Abbasi Shakil Akhtar Qureshi Shamim Ahmed Shamshad Akhtar, Govorner-Sbp, Dr. Sharfuddin Ahmed B. Com., ..A.C.A. Shaukat Amin Shah Sheikh Asif Salam Sheikh Mohammad Masood Shiraz Noordin Shirley Bearvall, Fca Siraj Khan Siraj Khan Sirajuddin Cassim Sohail Mithani, Aca Sohail Saleem Mithani Sophia Ahmed Stanely Y. Chang Stephen Cheung Stephen Wilkinson Stewart Mckie Sunil Kumar Kumbhat Syed Aftab Haider Syed Ahmer Nizam Syed Asad Ali Shah, Fca Syed Athar Hussain Zaidi Syed Hussain Shirazi Syed Hussain Shirazi, Aca Syed Ikram Haider Syed Imtiaz Abbas Hussain Syed Khurshid Husain Syed Masoud Ali Naqvi Syed Mohammad Syed Mohammad Husain Syed Mohammad Shabbar Zaidi Syed Nuzbat 8okbarey Syed Nuzhat Bokharey Syed Sajid Ali Syed Shahid Hussain Syed Tariq Jamil Syed Zafar Ahmed Syeda Safura Fatima Sylvie Voghel T. S. Rawal T.A.M. Hutchison Tahir Ali Tahir Ali, Aca & Zahid Sindhu Tang Chin Fook Tanweer Ahmed Tariq Hassan, Dr. Tariq Malik, Fca Tariq Sayyed Saigol Tasneem Yusuf The Institute Of Chaaterfo Accountants In England & Wales Tim Connolly And Gary Ashworth Tim Forristal, Ca Time Beardsley Usman Akbar Manda Usman Akbar Manda Vincent A Mabret And Roger W. Schmenner Viqar Ahmed Khan Viqar Ahmed Khan W. Gill Cox Wahid Hassan Wajahat Ahmed Waqar Habib Waqar Masood Khan, Dr. Waqas Farooq Aca Waseem Ashfaq Washbrook Wee Chow Hou, Dr. William Messier, Jr, Dba, Cpa & Doug Snowball, Mec, Phd Yacoob Suttar Yacoobali G. Zamindar Yasir Khan Yasmin Ajani Yusuf H. Shirazi Yusuf M. Siddiqi Z.H. Jafri Zafar Abbas Badami, Fca Zafar Hussain Memon, Aca Zafar Iqbal Zafar Iqbal Sobani Zahabia Ramzan Zahabia Wa H I D Zahdi N. Sindhu Zahid Sindhu Zahid Zaheer Zahid-Ur-Rehman, Fca Zakaria Karim Zal S. D. Contractor, T. Pk. Zeeshan Tayyeb Zeeshan Tayyeb Category : 0-All ACCOUNTING AUDITING BUSINESS MANAGMENT, HR CORPORATE LAW AND GOVERNANCE ECONOMY FINANCE AND BANKING GENERAL INFORMATION TECHONOLOGY INSTITUTE'S HISTORY ISLAMIC FINANCE SOCIAL & SUSTAINABILITY REPORTING TAXATION Advance Search By Author: INAUGURAL ISSUE 1963 Author Name: Article of Name : Category : From Date : To Date : View ICAP About Us Our Vision Our Mission Council & President Management Committees Annual reports Publications Departments Queries Careers HR at ICAP Communication with Institute Employee Login Become CA Why join ICAP? Entry Routes Exemptions Fee Students Student Login Study Resources Exam Timetable and Key Dates Directives and Notices Authorized Branches Collection Fee Training RAETs Endowment Fund Education Scheme 2013 Members Member Login How to become a member? Practicing requirements Fee Schedule Online payment Recognitions Members Discounts & MOU Members Resources Online Video Investigation ICAP CFO Conference ICAP SAFA Conference ICAP PFM Conference National Finance Olympiad (NFO) Training Outside Practice (TOoP) ICAP Mentorship Program Quick Links CPD Portal Director’s Training Program Professional Accountants in Business (PAIB) CA Women's Committee Downloads Forms Fee Voucher for Students/Members Online payment Wire Transfer Routing CPD Schedule Online Video Guidelines for Overseas Chapters CPD Online Reporting ICAP Digital Library IFAC Global Knowledge Gateway Copyright © 2018 ICAP. All Rights are Reserved.