 Preserving audited financial statements in the loan file (BRPD Circular Letter No.

04
dated 04 January 2021)

 Loan Classification & provisioning (BRPD Circular Letter No. 56 dated 10 December
2020)

Notification issued by Financial Reporting Council (FRC)

 Notification on Sign Pattern on Audit Report dated 21 December 2020

 Notification on Adoption of Standards dated 02 November 2020

 Notification on Provident Fund dated 07 July 2020

 Notification on Definition of the Public Interest Entity (PIE’s) dated 11 March 2020

 Notification on Accounting and Reporting on Share Money Deposit dated 11 February

2020

Notice issued by Financial Reporting Council (FRC)

 Notice for Diluted EPS dated 09 November 2020

 Notice for Preparing Financial Statement dated 16 March 2020

 Notice for Share Money Deposit dated 11 February 2020

 Notice for financial report of the business organization dated 11 April 2019

Relevant Sections of Companies Act 1994 regarding Audit Issues

 Section 210: Appointment and remuneration of auditors

 Section 211: Provisions as to resolutions for appointing or removing auditors

 Section 212: Qualification and disqualification of auditors

 Section 213: Power and duties of auditors

 Section 214: Audit of accounts of branch office of company

 Section 215: Signature of audit report, etc.

 Section 217: Right of auditor to attend general meeting

Relevant Sections of FRA 2015 regarding Audit Issues

 Section 31: Enlistment of Auditors