The Securities and Exchange Commission of Pakistan has notified final amendments to the Non-Banking Finance Companies and Notified Entities Regulations, 2008, revamping the Total Expense Regime for mutual funds and pension funds and introducing additional measures to strengthen the Shariah compliance framework for collective investment schemes. The amendments replace the existing Total Expense Ratio capping regime with caps on management fees from July 1, 2025, and require Asset Management Companies and Pension Fund Managers to provide detailed Total Expense Regime disclosures to improve transparency for investors. On Shariah compliance, the changes relax requirements for obtaining a Shariah Compliance Certificate where a Collective Investment Scheme has a similar structure and strategy to an existing Shariah-compliant scheme, require all schemes without a certificate to obtain one by September 30, 2025, and add an Annual Shariah Advisor’s Report to financial statements distributed to unit holders and Voluntary Pension System participants.