1.       Further to KQU 3615 of 23.10.25, being an important matter, we would inform you about FBR faces shortage of chartered accountants for third-party tax auditors (Attachment 3318.1) the details thereof are in the ensuing paragraph, with emphasis in bold & Underline, ours for quick reading and para matter in brackets Bold and italic also ours for better understanding.

2.   The FBR has initiated the second phase of hiring third-party tax Auditors, but the country currently faces a significant shortage of qualified CAs to meet the government’s requirements.

3.      According to independent HR firms and data provided by the ICAP, around 537 candidates successfully cleared all CA written exams in July 2025, marking the highest number in the institute’s history. However, approximately 15–20% of these candidates have not completed their CA article ship, reducing the pool of eligible professionals to roughly 430 candidates. Further analysis suggests that 10–15% are serving abroad and 5–10% have over 2–3 years of post-article ship experience, leaving about 300 freshly qualified CAs ready for employment.

4.     In the second phase of hiring auditors, the FBR requires 30% of 1,039 auditors (approximately 312) to be CAs. Human resource experts warn that the existing pool of qualified professionals is insufficient to meet this target. To address this gap, it is recommended that the 30% limitation for CAs be reconsidered, allowing auditors from other professional backgrounds to participate.

.       Additionally, the number of ACCAs and ACMAs in the North Zone (Khyber Pakhtunkhwa, Islamabad, and Rawalpindi) is extremely limited. On average, only 25–30 ACMAs qualify annually in this region, while ACCAs are similarly scarce, making recruitment a major challenge for the FBR in northern districts.

6.   Experts recommend enhancing salary packages for ACCAs and ACMAs to attract talent and expanding the eligibility criteria to include professionals with M.Com, B.Com, or BBA in Accounting and Finance. This approach would allow FBR field offices to benefit from a diverse pool of skilled auditors, combining the expertise of CAs with management and accounting professionals from other qualifications.

7.  Without urgent measures, the FBR risks delays in its audit assignments, which could impact tax collection efficiency and the overall financial compliance framework in Pakistan.

B.   KC Views 

In the past, Third Party Audit was not successful in several cases, for various reasons and anyone can email us for the details thereof in this regards for a short assignment.

C.  Recommendations

Having stated as above, it seems that IMF & MoF & FBR are more aggressive for its success, hence, be ready as follows: 

1.   Prefer & Complete Disclosure

In view of the matters in para A & C, we recommend taking care of Proper & Complete Disclosure seriously.

2.  Your Entity Tax Team Development to take care of future expected Notices for 40% Budget increase

For Tax, Levies, Corporate Compliance & Savings, we recommend your team members to attend the Courses considering their Education & Experience. These courses can be attended Physically at Karachi; Online from Karachi Lahore, Islamabad, etc and Recorded Lecture are also available. Click here for the Main Tax Flyer. Specific Level as per the following Courses, click Flyers and Tentative Registration Links. Please click on the Link for (a) Comparative Study to decide relevant Level by Mr Asif Kasbati FCA, FCMA, LLB and Courses Director (b) View of High Level Professionals view (c) Participants views 

3.  Broadening Tax Base to reduce your tax in future budgets

Suggest Friends & Contacts to get Daily News Clipping, Updates & High Quality Commentary Subscriber in order to get this type of Quality emails, as per suggested by several High Level Professionals and current Subscribers.  For Flyer, click here. For video as  to the details about services, please click Link.  For Comments by High Level Professionals & Subscribers views, please click here. For 15 days FREE Samples as Trial, please fill Form, if not filled earlier. 

D.   Multiplication

Although all the Commentaries are to the extent of the Subscribed IDs only, however, your Goodself is allowed to share this QC to Impart Knowledge to the maximum Employees, Relatives, Groups, etc as soon as possible in order to file proper return in

E.      Further Details & Services

Should you require any clarification or explanations in respect of the above or otherwise, or require Income Tax, Federal & Provincial Sales Tax or Withholding Tax Statement, Advisory, Return Filing or Review services, please feel free to email Mr Amsal at amsal@kasbati.co with CC to info.kasbati@professional-excellence.com, asif.s.kasbati@professional-excellence.com.

Best regards for Here & Hereafter

Asif S Kasbati (FCA, FCMA & LLB)

Managing Partner 

Kasbati & Co (1400+ Tax, Levies, Companies, Economy, Inflation, HR, Banking, Finance, etc

Quick Commentary Service Provider and High Level 440+ Tax & Levies Laws Consultants)

Head of Tax & Professional Excellence Services (Symbols of High Quality Practical Tax, Levies & Corporate Training for Beginners to High Levels' Professionals)

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