Institute of Chartered Accountants of Pakistan (ICAP) – QA functions under SECP oversight
PAO: 1. Institute of Chartered Accountants of Pakistan (ICAP); 2. Institute of Cost and Management Accountants of Pakistan (ICMA International); 3. Pakistan Institute of Public Finance Accountants (PIPFA) · ~670 registered audit firms · ~1,500 registered auditors · No standalone POB; SECP oversees PIE auditors; ICAP handles QA reviews and registration as PAO
