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Omer Arif

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List of Practicing Firms having Satisfactory QCR Rating (On

the basis of reports issued up to May 10 , 2010)

Based on our review, nothing has come to our attention that causes us to believe

that these firms have not carried out the audit of their clients in accordance with the

International Standards on Auditing as adopted in Pakistan.

This opinion has been expressed for the limited purpose of communicating our

understanding of the adherence to the professional standards by these firms in

conducting the audit of their clients. This does not in any way absolve or reduce the

professional responsibility of these firms in expressing their audit opinion on the

financial statements of audit clients.

Sr. No. |Name of firm Sr. No |Name of firm

1. A. A. Baig & Co. 51. M. Almas & Co.

2. A. Aziz Chaudhury & Co. 52. M. Aslam & Co.

3. A.F. Ferguson & Co. 53. M. Ather & Co.

4. A. M. Laliwala & Co. 54. M. Sikandar & Co.

5. A. R. Khan & Co. 55. M. Yousuf Adil Saleem & Co.

6. Abbas & Co. 56. Mahboob Sheikh & Co.

7. Abbas Karjatwala & Co. 57. Mansoor Aslam Seraj Saleem

8. Abdan & Co. 58. Manzoor Hussain Mir & Co.

9. Ahmad Junaid & Co. 59. Moochhala Gangat & Co.

10. Ahmed Mushir & Co. 60. Mudassar Ehtisham & Co.

11. Akhter Mahmood Mian 61. Munaf Yusuf & Co.

12. Amin & Co. 62. Muniff Ziauddin Junaidy & Co.

13. Amin Mudassar & Co. 63. Mushtaq & Co.

14. Amir Alam Khan & Co. 64. Nasir & Co.

15. Anjum Asim Shahid Rahman 65. Nasir Javaid Maqsood Imran &

Co.

16. Arshad Raheem & Co. 66. Naveed Zafar Husain Jaffery &

Co.

17. Aslam Malik & Co. 67. Qadeer & Co.

18. Avais Hyder Liaquat Nauman 68. Qavi & Co.

19. Azhar Zafar & Co. 69. Rafaqat Mansha Mohsin Dossani

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Masoom & Co.

20. Baker Tilly Mehmood Idress Qamar 70. Rahim Jan & Co.

21. BDO Ebrahim & Co. 71. Rahman Iqbal Umar Iftikhar

22. Daudally Lalani & Co. 72. Rahman Sarfaraz Rahim Iqbal

Rafiq

24. Faisal Iqbal Khawaja 73. Rauf Ayoob & Co.

25. Faruq Ali & Co. 74. Riaz Ahmad & Co.

26. Fazal Mahmood & Co. 75. Riaz Ahmed Saqib Gohar & Co.

27. Feroze Sharif Tariq & Co. 76. Rizwan & Co.

28. Ghalib & Co. 77. S. M. Masood & Co.

29. Hafizullah & Co. 78. S. M. Rehan & Co.

30. Haider Shamsi & Co. 79. S. M. Suhail & Co.

31. Hameed Chaudhri & Co. 80. Saeed Mohy-ud-din & Co.

32. Hameed Khan & Co. 81. Salariya & Co.

33. Hameed Zahid & Co. 82. Sarwar Awan & Co.

34. Haroon Zakaria & Co. 83. Sarwars

35. Hashmi & Co. 84. Shakir & Co.

36. Hassan Farooq & Co. 85. Sheikh & Chaudhri

37. HLB Ijaz Tabussum & Co. 86. Shekha & Mufti

38. Horwath Hussain Chaudhury & Co. 87. Tahir Siddiqi & Co.

39. Hyder Bhimji & Co. 88. Tanwir Arif & Co.

40. Ibrahim, Shaikh & Co. 89. Tanzeem & Co.

41. Ilyas Saeed & Co. 90. Tariq Abdul Ghani & Co.

42. Jalis Ahmad & Co. 91. Tariq Ayub Anwar & Co

43. Javaid Jalal Amjad & Co. 92. UHY Hassan Naeem & Co.

44. Javed & Co. 93. Yusaf Saeed & Co.

45. Junaidy Alam Iqbal 94. Zahid Jamil & Co.

46. Kabani Saeed Kamran Patel & Co. 95. Zakaria Loya & Co.

47. Kaleem & Co.

48. Kamran & Co.

49. KPMG Taseer Hadi & Co.

50. M. A. Tabassum & Co.

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