Country profile

Pakistan

11 entries from 8 of our maps, in one place. Open a map to see Pakistan beside the rest of the world.

Audit Oversight Bodies

Public audit-oversight bodies (POBs) and IFIAR membership by country

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Not IFIAR member

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

Sustainability Framework Adoption

Sustainability-reporting standards adopted by country (ESRS, ISSB, GRI, TCFD)

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IFRS SDS (ISSB)

IFRS SDS

Large listed companies · 1 July 2025 (mandatory, large listed) · Pakistan adopted mandatory ISSB-aligned rules from Jul 2025

Professional Accountancy Organisations

Accountancy bodies (PAOs) and their IFAC membership, by country

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IFAC member

Institute of Chartered Accountants of Pakistan (ICAP)

IFAC member · South Asian Federation of Accountants (SAFA) · Founded 1961

IFAC member

Institute of Cost and Management Accountants of Pakistan (ICMAP)

IFAC member · South Asian Federation of Accountants (SAFA) · Founded 1951

IFAC member

Pakistan Institute of Public Finance Accountants (PIPFA)

IFAC member · South Asian Federation of Accountants (SAFA) · Founded 1993

Company Registry Portals

Where company financial statements are filed and published, by country

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PIEs only

SECP – eZfile / Pakistan Stock Exchange Financial Reports

All public and private limited companies; listed also via PSX · Annual accounts filed with SECP; listed company financials at https://www.psx.com.pk/

Accountant & Auditor Salaries

Gross annual pay of accountants and external auditors, in US dollars (2026)

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Under $2,500

Accountant: $1,243 a year

  • Accountant: $1,243 a year (modelled estimate)
  • External auditor: $1,714 a year (modelled estimate)
  • Average for all jobs: $1,680 a year

Modelled values use global occupational multipliers; use as directional estimates.

Gross pay in nominal US dollars (2026), not adjusted for living costs.

Country Challenges

The main challenge for accounting and audit in each country, from public evidence (2026)

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Audit capacity & delays

Audit effectiveness

  • Evidence: Direct evidence — the selected source reports this issue directly
  • Scope: Public-sector audit

The Auditor General's public post highlights weak internal audit arrangements and parliamentary scrutiny, citing IMF findings.

Source: IMF Flags Major Audit Weaknesses, Says Poor Oversight Endangers Rs40 Trillion in Public Funds The IMF has warned that Pakistan’s fragile audit and oversight system is putting nearly Rs40 trillion in… | Auditor General of Pakistan (public social media)

Annual Report Awards

National & global awards for the best annual reports and corporate reporting

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Regional

SAFA Best Presented Annual Report Awards, Integrated Reporting Awards & SAARC Anniversary Awards for Corporate Governance Disclosure

South Asian Federation of Accountants (SAFA) · Annual report; integrated reporting; corporate governance disclosures · Entities nominated/participating through SAFA member bodies across South Asian countries

National

Best Corporate and Sustainability Report Awards / Best Corporate Report Awards

ICAP and ICMA Pakistan · Corporate report; annual report; sustainability report · Pakistani companies/entities; sector categories under ICAP–ICMA evaluation criteria

GDP per Capita

GDP per capita (current US$), 2025 — World Bank Open Data

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Lower-middle · $1,146–4,515

$1,596

GDP per capita (current US$), 2025 · Lower-middle · $1,146–4,515

Business opportunities

No live listings in Pakistan right now.

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Not on these maps yet: Accounting News, Accounting History.

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