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picture1_Companies Act Pdf 161398 | A Brief On The Companies Act, 2017   Updated 3rd, 4th & 5th Schedule


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File: Companies Act Pdf 161398 | A Brief On The Companies Act, 2017 Updated 3rd, 4th & 5th Schedule
kpmg taseer hadi co chartered accountants a brief on the companies act 2017 a brief on the companies act 2017 this publication contains an analysis of the pertinent differences between ...

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                            KPMG Taseer Hadi & Co. 
                            Chartered Accountants 
        
        
           A brief on the 
           Companies 
           Act, 2017 
                 
           
          A brief on the 
           
                                                               
          Companies Act, 2017 
           
          This publication contains an analysis of the pertinent 
          differences between the repealed and the new Act. 
           
          We recommend that while considering the 
          application of various sections to any particular case, 
          reference should be made to the specific wordings of 
          the relevant statute.  
          The Companies Act, 2017 was enacted on 30 May 
          2017 and is applicable with immediate effect save as 
          provided in Section 509. The SECP has realized that 
          companies may find it difficult to comply with the 
          requirements of preparing the financial statements. 
          Owing to the practical difficulty being faced by the 
          companies. The Securities and Exchange 
          Commission of Pakistan through press release and 
          vide circular no 17 of 2017 dated 20 July 2017 has 
          decided that all the companies whose financial year, 
          including quarterly and other interim period, closes 
          on or before 30 June 2017, shall prepare their 
          financial statements, including interim financial 
          statements, in accordance with the provisions of the 
          repealed Companies Ordinance, 1984. The new 
          requirements of the Companies Act, 2017 shall be 
          applicable to the companies having their financial 
          year closure after 30 June 2017. 
           
           
           
          KPMG Taseer Hadi & Co.  
          Karachi  
           
          27 July 2017 
                                           
                                                                                         A brief on the Companies Act, 2017     3     
                                                                                                                            
                                                              
                                   © 2017 KPMG Taseer Hadi & Co., a Partnership firm registered in Pakistan and a member firm of the KPMG network of  
                               independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 
     
     
     
                 
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...Kpmg taseer hadi co chartered accountants a brief on the companies act this publication contains an analysis of pertinent differences between repealed and new we recommend that while considering application various sections to any particular case reference should be made specific wordings relevant statute was enacted may is applicable with immediate effect save as provided in section secp has realized find it difficult comply requirements preparing financial statements owing practical difficulty being faced by securities exchange commission pakistan through press release vide circular no dated july decided all whose year including quarterly other interim period closes or before june shall prepare their accordance provisions ordinance having closure after karachi partnership firm registered member network independent firms affiliated international cooperative swiss entity rights reserved...

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