Chartered Accountant · ACA (ICAP) · Islamabad, Pakistan

Salahuddin Bajwa

ACA (ICAP) with 3.5+ years of Big 4 external audit at A. F. Ferguson & Co. (PwC Pakistan), auditing listed, multinational and donor-funded organisations under IFRS and ISA — planning engagements, leading field teams, resolving technical accounting judgements, and using analytics to make audits faster and sharper.

IFRS & ISA ISA 600 group audits IFRS 9 ECL Team lead, 5–7 Audit analytics
Portrait of Salahuddin Bajwa
Member · ICAP
Audit & Assurance 2022–2026

Engagement record · Dec 2022 — Jun 2026

A. F. Ferguson & Co. (PwC Pakistan)

3.5 yrs

Progressive external audit experience across four grades at a Big 4 firm.

13+

Clients audited across telecom, manufacturing, financial services, logistics and development.

5–7

Associates led on field engagement teams, including review and coaching.

30+

Entities assessed for legal and commercial suitability under the GIZ Pakistan project.

Scale of balances audited

Pakistan Rupees

PKR80bn+

Annual revenue of a listed manufacturing client whose audit I led.

PKR100bn+

Fixed asset base subject to verification, capitalisation and depreciation testing on a single engagement.

PKR20bn+

Inventory subject to valuation and existence testing at a manufacturing client.

Professional experience

Three and a half years at PwC Pakistan, moving from executing testing to planning engagements and reviewing the work of others.

Audit & Assurance

A. F. Ferguson & Co. — a member firm of PwC

Islamabad, Pakistan

Dec 2022 — Jun 2026
Senior Associate IFeb 2026 — Jun 2026
Audit Associate IIJun 2025 — Jan 2026
Audit AssociateDec 2022 — May 2025
  • Progressively led larger and more complex engagements for publicly listed, multinational and not-for-profit clients across manufacturing, telecommunications, financial services, transport & logistics, and the development sector.
  • Led the audit of a listed manufacturing client with revenue above PKR 80 billion, a fixed asset base above PKR 100 billion and inventory above PKR 20 billion — covering capitalisation and depreciation testing, valuation and existence procedures, and physical count attendance.
  • Led cross-functional field teams of 5–7 associates — reviewing workpapers and risk assessments, clearing review points with engagement managers, and giving technical guidance, performance feedback and coaching to junior staff.
  • Directed end-to-end statutory audits and contributed to group engagements under ISA 600 (Revised): planning, risk assessment (including fraud risk under ISA 240), materiality, understanding and evaluating internal controls, substantive testing, going concern assessment and analytical review.
  • Acted as component auditor for multinational telecom infrastructure groups, coordinating directly with group engagement teams in Malaysia and Saudi Arabia on scoping, group reporting deliverables and inter-office clearance.
  • Performed substantive procedures across key financial statement areas — revenue recognition (IFRS 15), inventory valuation and existence (IAS 2), cash flow statement analysis, fixed asset verification and capitalisation (IAS 16), segment reporting, receivables and payables testing, expense validation and depreciation policy review.
  • Conducted IFRS 9 Expected Credit Loss assessments for investment fund clients holding diversified financial instrument portfolios, escalating and resolving complex technical issues with engagement directors, managers and technical experts.
  • Directed legal and commercial suitability compliance assessments for 30+ entities under the GIZ Pakistan development project, achieving full regulatory compliance on schedule.
  • Used the PwC Aura platform for audit automation and data analytics, building automated testing scripts and analytical review procedures to improve engagement efficiency.
  • Prepared audit working papers, management letters and audit reports in line with ISA, and communicated findings to senior management and client stakeholders.
  • Carried out agreed-upon procedures and regulatory compliance reviews for government and donor-funded projects.

Audit Intern — Audit & Assurance

UHY Hassan Naeem & Co. (UHY Pakistan)

Islamabad, Pakistan

Oct 2022 — Nov 2022
  • Reconciled ledgers against bank statements for a leading real estate group, identifying discrepancies and proposing process improvements alongside senior auditors.

Core competencies

The standards, techniques and tools I work with day to day.

External & statutory audit Financial statement audit (IFRS/ISA) Risk assessment & materiality Group & component audits (ISA 600 Revised) ECL assessment (IFRS 9) Revenue recognition (IFRS 15) Leases (IFRS 16) Internal controls & ITGC testing Fraud risk & professional scepticism (ISA 240) Workpaper review & audit quality Team leadership & coaching Client & stakeholder management Data analytics & audit automation

Audit & assurance

  • External and statutory audit
  • Risk-based audit methodology
  • Internal controls & ITGC testing
  • ISA compliance, including ISA 240, 315 and 600
  • Going concern assessment
  • Agreed-upon procedures & interim reviews
  • Audit quality & workpaper review

Financial reporting & analysis

  • Financial statement preparation & analysis
  • IFRS 9, 15, 16 and IAS 2, 16
  • Financial instruments & expected credit loss
  • Inventory valuation & asset capitalisation
  • Cash flow analysis & segment reporting
  • Management reporting
  • Bank & ledger reconciliation

Technology & analytics

  • PwC Aura — audit automation
  • Microsoft Excel (advanced) & Office Suite
  • Power BI
  • Python for data analysis
  • SAP
  • SQL

Sector experience

  • Financial services & investment funds
  • Telecommunications infrastructure
  • Manufacturing
  • NGO & development sector
  • Transport & logistics

Education & qualifications

A professional accounting qualification benchmarked internationally, with fintech study alongside practice.

Chartered Accountant (ACA)

Qualified

Institute of Chartered Accountants of Pakistan (ICAP)

Member of ICAP, a member body of the International Federation of Accountants (IFAC), bound by globally accepted professional and ethical standards in accounting and auditing.

Benchmarked by Ecctis UK at RQF Level 7 — equivalent to a master's degree in accounting / finance

BSc in Financial Technology

Expected 2027

National College of Business Administration & Economics

Study in financial technology, analytics and digital finance, taken alongside full-time practice to extend audit work into data and systems.

Higher Secondary School Certificate

Grade A

Islamabad Model College for Boys F-8/4

Certifications & training

Firm-led technical training, professional ethics, and formal study in data analytics.

PwC Assurance Training Programme — Assurance 1, 2 & 3

PwC

Deep-dive technical training on IFRS 15 and IFRS 9, ISA 315 and ISA 600, full audit methodology, and independence and ethics.

Google Data Analytics Professional Certificate

Google / Coursera

Courses 1–4 completed:

  • Foundations: Data, Data, Everywhere
  • Ask Questions to Make Data-Driven Decisions
  • Prepare Data for Exploration
  • Process Data from Dirty to Clean

Data Analytics and Fintech

ICAP

Data analytics tools and techniques applied to accounting and assurance.

Professional Values, Ethics and Attitudes (PVEA)

ICAP

Presentation and Communication Skills

ICAP

Introduction to Career Skills in Data Analytics

LinkedIn Learning

Get in touch

Always glad to talk audit, financial reporting and the standards behind them. Email is the quickest way to reach me.

Based in
Islamabad, Pakistan