Independent, reliable, and risk-based audit and assurance services across Afghanistan. We safeguard organizational integrity through statutory external audits, internal control reviews, forensic investigations, and donor compliance audits under International Standards on Auditing (ISA). Led by Director of Audit & Assurance Javid Iqbal (ACMA, MCom, 20 Years Experience).
When there is a need for audit and compliance tasks, it is absolutely vital that you choose an auditor you can trust. Audit quality is of fundamental importance for maintaining trust in the financial reporting process and the integrity of financial information. That is why our Audit & Assurance team members are continually striving to ensure that audits are carried out to the highest acceptable standards.
We provide audit services to a wide range of clients across Afghanistan. The experience of our audit teams, covering many industries and sectors, enables us to focus on key areas of risk, adequacy of internal controls, and potential areas of fraud. Our audits deliver constructive feedback to management and actionable recommendations to audit committees.
Covering the full spectrum of statutory, governance, operational, investigative, and donor compliance needs across Afghanistan.
Ongoing, systematic evaluation of organizational risk management, internal control systems, and corporate governance processes. We assist leadership in identifying operational bottlenecks, non-compliance with organizational policies, and vulnerabilities in the procurement cycle.
Independent examination of statutory financial statements to express an objective opinion on whether they present a true and fair view in accordance with IFRS and Afghan statutory regulations. Required by the Ministry of Commerce & Industries (MoCI) and financial institutions.
Discreet, rigorous investigations into suspected financial misconduct, misappropriation of assets, procurement manipulation, kickbacks, or unexplained inventory losses. We reconstruct transaction trails to quantify financial loss and identify responsible parties.
Verifying adherence to Afghan legal and regulatory statutes: Afghanistan Labor Law, Ministry of Finance (MoF) tax obligations, Da Afghanistan Bank (DAB) banking rules, and MoCI licensing guidelines. Prevents catastrophic regulatory shutdowns and fines.
Specialized forensic accounting designed to produce court-admissible evidence for legal proceedings, shareholder disputes, insurance claims, or international arbitration. We utilize advanced digital forensic techniques to uncover concealed financial anomalies.
Developing formal institutional governance documentation: Internal Audit Charters, Audit Committee Terms of Reference (ToR), Audit Risk Registers, and standardized audit testing work programs for corporations, commercial banks, and large NGOs.
Institutional capacity building programs delivered to in-house audit departments, compliance officers, and finance directors. We provide practical instruction on risk-based audit execution, sampling techniques, and Computer-Assisted Audit Tools (CAATs).
How Oriental Consultants delivers independent, ISA-compliant audits from pre-engagement through final opinion issuance.
Representative audit assignments executed across Afghanistan for international donors, governments, and commercial institutions.
Conducted a comprehensive financial and operational compliance audit of mine action grant sub-recipients in Afghanistan funded by the United Nations Mine Action Service (UNMAS). Verified expenditure eligibility, procurement compliance, and asset verification across field bases.
Financial system audit, internal control review, and institutional capacity evaluation for the Afghanistan Skills Development Project (ASDP) under the Ministry of Education. Reviewed fiduciary governance, fund disbursements, and physical verification across technical institutes.
Engaged by a leading Kabul commercial bank to conduct independent portfolio verification, loan classification reviews under Da Afghanistan Bank regulations, and Anti-Money Laundering (AML) transaction sampling.
Mr. Javid Iqbal brings over 20 years of experience leading statutory audits, forensic examinations, and risk assurance engagements across Afghanistan, Pakistan, and the Middle East. Holding credentials as an Associate Cost & Management Accountant (ACMA) and Master of Commerce (MCom), he has supervised audits for multi-million dollar donor programs, commercial banks, manufacturing enterprises, and public corporations.
Whether you require an annual statutory audit for MoCI licensing renewal, a pre-award financial assessment for donor funding, or an internal compliance review across provincial offices, Oriental Consultants provides seamless, authoritative audit execution.
Essential information on Afghan audit regulations, ISA compliance, and engagement timelines.
Yes. Under Afghanistan Commercial Law and Ministry of Commerce & Industries (MoCI) guidelines, all registered corporations, limited liability companies (LLCs), and non-governmental organizations (NGOs) are required to submit an audited annual financial statement along with their tax returns to renew their commercial license and maintain active corporate standing.
A standard statutory audit for small to medium-sized enterprises typically takes 2 to 3 weeks once all PBC (Prepared by Client) documents and reconciliations are made available. For large organizations with multi-provincial branches or complex donor programs, the process typically takes 4 to 6 weeks.
Yes. We maintain active operational presence and experienced audit teams across all 34 provinces of Afghanistan (including Herat, Mazar-i-Sharif, Kandahar, Jalalabad, and Kunduz), enabling us to perform on-site inventory counts, cash counts, and physical asset verifications safely and efficiently.
An Unmodified Opinion (Clean Report) indicates that the financial statements present fairly, in all material respects, the financial position and performance of the entity in accordance with applicable financial reporting frameworks (IFRS). A Qualified Opinion is issued when the auditor concludes that misstatements, individually or in aggregate, are material but not pervasive to the financial statements, or when sufficient appropriate evidence could not be obtained for a specific area.