Sr. No. Name of firm1. A. A. Baig & Co.2. A. Aziz Chaudhury & Co.3. A.D. Akhawala & Co.4. A.F. Ferguson & Co.5. A. M. Laliwala & Co.6. Abdan & Co.7. Ahmed Mushir & Co.8. Akhter Mahmood Mian9. Ale Imran & Co.

10. Amin & Co.11. Amin Mudassar & Co.12. Amir Alam Khan & Co.13. Anjum Asim Shahid Rahman14. Arshad Raheem & Co.15. Aslam Malik & Co.

d

List of Practicing Firms having Satisfactory QCR Rating(As on November 12, 2013)

Based on our review, nothing has come to our attention that causes us to believe that these firmshave not carried out the audit of their clients in accordance with the International Standards onAuditing as adopted in Pakistan.

This opinion has been expressed for the limited purpose of communicating our understanding of theadherence to the professional standards by these firms in conducting the audit of their clients. Thisdoes not in any way absolve or reduce the professional responsibility of these firms in expressingtheir audit opinion on the financial statements of audit clients.

16. Avais Hyder Liaquat Nauman 17. Azhar Zafar & Co.18. Baker Tilly Mehmood Idrees Qamar19. BDO Ebrahim & Co.20. Daudally Lalani & Co.21. Ernst & Young Ford Rhodes Sidat Hyder22. Faisal Iqbal Khawaja23. Faruq Ali & Co.24. Fazal Mahmood & Co.25. Feroze Sharif Tariq & Co.26. F.R.A.N.T.S & Co.27. Ghalib & Co.28. Ghazi & Co.29. H.A.M.D. & Co.30. Hafizullah & Co.31. Haider Shamsi & Co.32. Hameed Chaudhri & Co.33. Hameed Zahid & Co.34. Haroon Zakaria & Co.35. Hashmi & Co.36. Hassan Farooq & Co.37. HLB Ijaz Tabussum & Co.38. Horwath Hussain Chaudhury & Co.39. Hyder Bhimji & Co.40. Ibrahim, Shaikh & Co.41. Ilyas Saeed & Co.42. Imran Saeed & Co.43. Izhar & Co.44. Jalis Ahmad & Co.45. Javaid Jalal Amjad & Co.46. Javed & Co. 47. Junaidy Shoaib Asad

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Sr. No. Name of firm48. Kabani & Co.49. Kaleem & Co.50. Kamran & Co.51. Khalid Majid Rehman52. KPMG Taseer Hadi & Co.53. M. Almas & Co.54. M. Aslam & Co.55. M. Ather & Co.

*56. M. Yousuf Adil Saleem & Co.57. Manzoor Aslam Sehgal Saleem Shahid58. Manzoor Hussain Mir & Co.59. Maqbool Haroon Shahid Safdar & Co.60. MAZARS M.F. & Co.

61. Moochhala Gangat & Co.62. Mudassar Ehtisham & Co.63. Munaf Yusuf & Co.64. Muniff Ziauddin & Co. (Formerly Muniff Ziauddin Junaidy & Co.)

65. Mushtaq & Co.66. Nasir Javaid Maqsood Imran67. Naveed Zafar Ashfaq Jaffery & Co.68. Nazir Chaudhri & Co.69. Parker Randall-A.J.S. (Formerly Ahmad Junaid & Co.)

70. Qadeer & Co.71. Qavi & Co.72. Rafaqat Mansha Mohsin Dossani Masoom & Co.73. Rafqat Hussain & Co.74 Rahman Iqbal Umar Iftikhar & Co74. Rahman Iqbal Umar Iftikhar & Co.75. Rahman Sarfaraz Rahim Iqbal Rafiq76. Riaz Ahmad & Co.77. Riaz Ahmed Saqib Gohar & Co.78. Rizwan & Co.79. S. M. Masood & Co.80. S. M. Rehan & Co.81. S. M. Suhail & Co.82. Saeed Methani Siraj Mohy-ud-din & Co. (Formerly Saeed Mohy-ud-din & Co.)

83. Salariya & Co.84. Salman Arshad85. Sarwar Awan & Co.86. Sarwars87. Sheikh & Chaudhri88. Suriya Nauman Rehan & Co. (Formerly Nauman Rafique & Co.)

89. Tahir Siddiqi & Co.90. Tanwir Arif & Co.91. Tanzeem & Co.92. Tariq Abdul Ghani Maqbool & Co.93. UHY Hassan Naeem & Co.94. Uzair Hammad Faisal & Co.95. Viqar A. Khan & Co.96. Yaqub & Co.97. Yusaf Saeed & Co.98. Zaheer Babar & Co.99. Zahid Jamil & Co.

100. Zakaria Loya & Co.* The updated QCR ratings of the firm due for renewal in August 2011 has not been

concluded on a firm-wide basis as the review of only two of its offices has beencompleted consequent to legal implications arising from the review of its otheroffices.

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