Section 36T: Registration and deregistration of audit firm — Securities and Exchange Commission of Pakistan Act, 1997

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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36T. Registration and deregistration of audit firm.—(1) An audit firm shall be entitled to be registered on the recommendation of QAB in accordance with the quality control review framework: Provided that all the firms having satisfactory rating at the time of commencement of this Act shall be deemed to be registered. (2) AOB, on its own motion or on the recommendation of QAB, may order deregistration of the audit firm from the register maintained under section 36W. For this purpose AOB shall rely on the work and inspections carried out by QAB or its own inspection.

Effective date: 1997-01-01

Related sections

Section 36S: Annual report Section 36U: Inspection and proceedings by AOB Section 36R: Accounts and Audit Section 36V: Appeal to the Court Section 36Q: Conduct of business of AOB. AOB shall observe such procedure as may be specified to Section 36W: Register of audit firms

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