Once a company is incorporated in Pakistan under the Companies Act, 2017, a series of statutory and regulatory filings must be completed to remain compliant with SECP requirements. This guide outlines all post-incorporation activities, filing forms, timelines, and relevant legal references — essential for directors, secretaries, and compliance officers.

Table of Contents

• Immediate Activities After Incorporation

• Mandatory Annual Returns

• Financial Statements

• Frequent Event-Based Filings

• Final Notes

• Meta Title and Meta Description

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Immediate Activities After Incorporation

1. Registered Office Address

Applicable To: All companies that did not provide the registered office at incorporation
Legal Reference: Section 21 of the Companies Act, 2017
Deadline: Within 30 days of incorporation
Form to File: Form-21

2. Appointment of First Auditor

Applicable To: All companies except private companies with paid-up capital ≤ PKR 1 million
Legal Reference: Sections 223(5), 246(1) & (9)
Deadline: Within 90 days of incorporation
Form to File: Form-29 within 14 days of appointment, with written consent of auditor

3. Appointment of Company Secretary

Applicable To: Mandatory for public companies; optional for others
Legal Reference: Sections 194 & 197; Regulation 20 & 22
Deadline: Immediate
Form to File:

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Post-Incorporation Compliance Requirements for Companies in Pakistan

By Sterling Consultancy | Updated for 2025

Once a company is incorporated in Pakistan under the Companies Act, 2017, there are several mandatory statutory and regulatory obligations that must be fulfilled to stay compliant with SECP. These include immediate filings, annual returns, financial statement submissions, and event-based forms.

This comprehensive checklist is designed to help directors, secretaries, accountants, and legal teams stay on top of their responsibilities in 2025.

Table of Contents

• Immediate Activities After Incorporation

• Mandatory Annual Returns

• Financial Statements

• Frequent Event-Based Filings

• Final Notes

• Meta Title and Meta Description

Immediate Activities After Incorporation

1. Registered Office Address

Applicable To: Companies that did not submit their registered address at the time of incorporation
Section/Rule: Section 21 of the Companies Act, 2017
Deadline: Within 30 days of incorporation
Form: Form-21

2. Appointment of First Auditor

Applicable To: All companies except private companies with paid-up capital ≤ PKR 1 million
Section/Rule: Sections 223(5), 246(1), and 246(9)
Deadline: Within 90 days of incorporation
Form: Form-29 (filed within 14 days of appointment with written consent of auditor)

3. Appointment of Company Secretary

Applicable To: Mandatory for public companies, optional for others
Section/Rule: Sections 194, 197 and Regulations 20, 22 of 2018
Deadline: Immediate for public companies
Form: Form-29 (within 15 days of appointment)

4. Appointment of Legal Adviser

Applicable To: Companies with paid-up capital > PKR 7.5 million, all companies limited by guarantee, and Section 42 associations
Section/Rule: Section 3 of the Legal Advisers Act 1974, and Section 197 of Companies Act
Deadline: Immediate
Form: Form-29 (within 15 days with supporting documents)

5. Statutory Registers to Maintain

Applicable To: All companies
Registers Required:

• Members and debenture holders

• Share transfers and purchases

• Mortgages and charges

• Directors and officers

• Investments in associated undertakings

• Directors’ interests and contracts
  Relevant Sections: 119–209 of the Act
  Deadline: Immediate upon incorporation

Mandatory Annual Returns

1. Annual Returns Filing (Form A, B, C)

Applicable To: All companies (except SMCs)
Section/Rule: Section 130 and Regulation 4
Deadline: Within 30 days of AGM or calendar year-end
Forms:

• Form-A (companies with share capital)

• Form-B (companies without share capital)

• Form-C (no changes in particulars for certain companies)

2. Inactive Company Status (Form-D)

Applicable To: All non-listed companies seeking “inactive” status
Section/Rule: Section 424, Regulation 36
Deadline: Within 30 days of year-end
Forms:

• Form-38 (for inactive status)

• Form-39 (to resume operations)

Financial Statements

1. Filing of Audited Financial Statements

Applicable To:

• Listed companies

• Private/public companies (except private companies with paid-up capital ≤ PKR 10 million)

• Foreign companies
  Section/Rule: Sections 223(7) and 233
  Deadline:

• Listed companies: within 30 days of AGM

• Others: within 15 days
  Requirement: Must comply with IFRS and financial reporting schedules

2. Filing of Quarterly Financials

Applicable To: Listed companies only
Section/Rule: Section 237
Deadline:

• 1st & 3rd quarter: within 30 days of quarter-end

• 2nd quarter: within 60 days
  Requirement: Follow 3rd Schedule of the Act

Frequent Event-Based Filings

1. Appointment/Election of Directors & CEO

Applicable To: All companies
Section/Rule: Sections 158–197, Regulation 20
Deadline: Within 15 days of appointment or vacancy
Forms:

• Form-28 (for CEO)

• Form-29 (for directors)

2. Appointment of Subsequent Auditor

Applicable To: All companies
Section/Rule: Sections 223(5), 246(2), and 197
Deadline: At AGM or within 30 days of vacancy
Form: Form-29 (with auditor consent)

3. Appointment of Subsequent Chief Executive

Applicable To: All companies
Section/Rule: Section 187, Regulation 20
Deadline: Within 14 days of director election or vacancy
Forms: Form-28 and Form-29

4. Change in Registered Office Address

Applicable To: All companies
Section/Rule: Sections 21, 32, and 150
Forms & Timelines:

• Within same city: Form-21 (within 15 days)

• Within province (new city): Form-26 + Form-21

• Inter-provincial: Form-5 (petition) + Form-26 + Form-21 within 60 days of resolution

5. Commencement of Business

Applicable To: Public companies only
Section/Rule: Section 19
Forms:

• Unlisted: Form-23 + statement in lieu of prospectus

• Listed: Form-22 + other relevant returns

6. Statutory Meeting & Report

Applicable To: Public companies
Section/Rule: Section 131
Deadline: Within 180 days of entitlement to start business or 9 months of incorporation
Form: Form-25 (audited and submitted 21 days before the statutory meeting)

7. Increase in Authorized Capital

Applicable To: All companies
Section/Rule: Sections 85 and 150
Deadline: Within 15 days of special resolution
Forms: Form-7 and Form-26 + updated MOA/AOA

8. Further Allotment of Shares

Applicable To: All companies
Section/Rule: Sections 70, 83 and Regulation 12
Requirements & Forms:

• Letter of offer: shared with members and SECP

• Form-3: within 45 days of allotment with relevant auditor reports and resolutions

9. Change in Ownership >25%

Applicable To: All companies (except listed)
Section/Rule: Section 465, Regulation 14
Deadline: Within 15 days of reaching 25% threshold
Form: Form-3A

10. Returns of Beneficial Ownership

Applicable To: All companies
Section/Rule: Section 452
Deadline:

• With annual return

• Within 30 days if no annual return is filed
  Forms: Form-31 (for individuals), Form-32 (for companies)

11. Mortgages, Charges & Pledges

Applicable To: All companies
Section/Rule: Sections 100–109, 448, and Regulation 18
Forms:

• Creation: Form-10

• Modification: Form-16

• Satisfaction: Form-17

12. Record of Ultimate Beneficial Owners (UBO)

Applicable To: All companies
Section/Rule: Section 123-A, Regulations 4 & 19A
Deadline:

• Within 15 days of receiving declaration

• Annually with return
  Form: Form-45 (filed with SECP; listed companies must file with Commission)

Final Notes

This checklist is based on the latest SECP guidelines and Companies Act, 2017. While this summary helps you stay compliant, you should always refer to the official SECP laws and consult professionals for complex cases.