Current legal status not independently verified — Source: Pakistan Code (single official PDF, 2026-08-21). Whether this provision is still in force has not been independently verified.

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36R. Accounts and Audit.—(1) AOB shall keep proper books of accounts and records in such form and manner as may be specified. (2) AOB shall send audited financial statements along with auditors report for each financial year to the Federal Government within such time and in such a manner as may be specified.

Effective date: 1997-01-01

Version securities-and-exchange-commission-of-pakistan-act-1997~PK-FED~base · Source-traceable official reference. LawHub does not modify the official record.