Examinees shall be permitted to carry books in certain examinations as have been specified below:
| Paper | Permitted Book |
| CAF-7 Financial Accounting and Reporting – II |
Handbook of International Financial Reporting Standards |
| CFAP-1 Advanced Accounting and Financial Reporting |
Handbook of International Financial Reporting Standards |
| *CFAP-2 Corporate Laws |
- Anti-money Laundering Act, 2010
- Anti-money Laundering Regulations, 2015
- Central Depository Act, 1997
- Listed Companies (Code of Corporate Governance) Regulations, 2019 and Public Sector Companies (Corporate Governance) Rules, 2013
- Companies (Further Issue of Shares), Regulation 2018
- Companies (Investment in Associated Companies or Associated Undertakings) Regulations, 2017
- Companies (Postal Ballot) Regulations 2018
- Companies Act, 2017
- Companies Ordinance, 1984
- Competition Act, 2010
- Employees Contributory Fund (Investment in Listed Securities) Regulations 2018
- Foreign Exchange Regulations Act, 1947 and Foreign Exchange Manual of State Bank of Pakistan
- Insurance Ordinance, 2000
- Listed Companies (Buy- Back of Shares) Regulations, 2019
- Listed Companies (Prohibition of Insider Trading) Guidelines
- Listed Companies (Substantial Acquisition of voting shares and Takeovers) Regulations, 2017
- Modaraba Companies and Modaraba (Floatation and Control) Ordinance, 1980
- Modaraba Companies and Modaraba Rules, 1981
- NBFC (Establishment and Regulation) Rules 2003
- Pakistan Stock Exchange Rule Book
- Prudential Regulations for Corporate /Commercial Banking of SBP
- Public Offering Regulations 2017
- Securities Act 2015
- The Banking Companies Ordinance, 1962
- The Non-banking Finance Companies and Notified Entities Regulations, 2008
Explanation : Only the Original Bare Acts, Rules and Regulations made thereunder shall be permitted |
| CFAP-4 Business Finance Decisions |
Any three books |
| * CFAP-5 Advanced Taxation |
- Income Tax Ordinance, 2001 and related rules
- Sales Tax Act, 1990 and related rules
- Federal Excise Act, 2005 and related rules
- The Provincial Sales Tax Acts
- The Islamabad Capital Territory (Tax on Services) Ordinance, 2001
Explanation : Only the Original Bare Acts and rules made thereunder shall be permitted
|
| CFAP-6 Audit, Assurance and Related Services |
Handbook of International Auditing and Assurance Pronouncements and Code of Ethics for Chartered Accountants |
| MSA-1 Financial Reporting and Assurance Professional |
Any five books |
| MSA-2 Management Professional Competence |
Any five books |
| (ii) |
Only the original books duly bound shall be permitted. |
| (iii) |
Examinees shall be permitted to highlight or underline the text in the permitted books. |
| (iv) |
Any decision taken by the Institute regarding permission to carry a book in the examinations shall be final. |
| *297th meeting of the Council held on May 9,2018 and 221st Meeting of Examination Committee on October 26,2018 |
