Pakistan (PK)

Jurisdiction Overview

188 *Is there an obligation to keep accounting data? No
 Data Date: 2016


The Global Forum reported that all relevant entities and arrangements are required to maintain proper accounts including underlying documentation (GF 2016: 47-53). However, "Although Pakistani authorities carry out supervisory and enforcement measures focused on availability of accounting information these do not result in sufficient levels of compliance to ensure that the relevant accounting information (including underlying documentation) is in all cases available in practice." (Ibid: 54).


GF 2016: 47-54