MANSOOR ASLAM SERAJ SALEEM SHAHID, CHARTERED ACCOUNTANTS versus
Sections 6 and 22 are members of the Stock Exchange (Inspection of Books and Records) Rules, 2001, Rr 3 and 4 Securities and Exchange Rules, 1971, R2 (D) and the third Schedule Regulations governing exchange risk management, c. L2 1 Irregularities Cap Net Capital Balance (NCB) Calculation Commission The inspection report submitted by the inspection team, which was created by the commission, revealed that the company's net capital balance (NCB) ) Certified and certified by Defendant / Chartered Accountant / Auditors. With the third schedule of Securities and Exchange Rules, 1971. And increased the responsibility of the respondents / Chartered Accountants in relation to the submission of stock NCB \ certificates and to ensure accuracy, as set forth in Regln 2 2 (c) of the Stock Exchange Regulation Governing Risk Management, In which it was stated that C will be legally certified / audited by the NCB / Certificate Auditor Auditors / Chartered Accountants will have to ensure that \ NCB \ cer is properly certified / audited for certifying NCB cer. Was executed, which was increased by Rs 191. 161 million chartered accountants (auditors) have recognized the Commission's position and have requested respondents in this matter, being auditors of the \ NCB certificate certificate, data provided by the company by NCB for Was responsible for independently verifying the count. Instead of relying solely on the certificate issued by the company's chief executive officer, chartered accountants failed to perform their duties fairly. Further it is required of the liters auditors of the itors NCB certificate
Related judgments — Securities and Exchange Commission of Pakistan, 2015
