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IN THE MATTER OF: M/S. HAFIZULLAH & CO. CHARTERED ACCOUNTANTS versus IN THE MATTER OF: M/S. HAFIZULLAH & CO. CHARTERED ACCOUNTANTS


Failure to fulfill the auditor's powers and duties of audits Articles 252, 255 and 260 Failure to perform their legal obligations without providing full information to the relevant company members otherwise. The report will be compliant instead. Ordinance of Companies, Section 255 Requirements of 1984, Auditors as final holders of shareholders, after auditing of Companies Ordinance, 1984, according to the International Procedure and Requirements of International Accounts, Books of Accounts and Accounts It was necessary to give a report about Accounting and Auditing Standards If auditors were found to have any irregularities, which were in the context of the accounts, they were required to issue a qualified report. Shareholders were the last company whose auditors were responsible and should keep this fact in mind when auditing. The books of accounts and the auditors reporting on them should realize that they have a real role to play and prevent themselves from performing their duties responsibly for a company's business, its shareholders, not necessarily the company's Managers can also participate in the case of a listed company, in general. Such individuals had no direct control over the Company's equity and, in practice, shareholders had no control over the manner in which the directors were appointed by the Company. No, it was necessary in such circumstances that something had to happen there. Under this arrangement, the holders of the shares, who were the real beneficiaries, should receive some independent view.

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