SECP Calendar

Filing dates for a company's financial year, worked out from the year end.

Financial year end

Company type

AGM date (optional)

Dates are counted from the financial year end you choose. If you do not enter an AGM date, the latest permitted AGM date is used.

Your filing dates

Annual filing cycle

Dates are counted from the financial year end. Turn on JavaScript to see actual dates for your year end.

SECP annual filing cycle
Item	When	Forms	Section
Annual general meeting	120 days after the financial year end	None	s.132
Accounts and AGM notice to members	21 days before the AGM	None	s.132, s.223
Accounts to the Commission before AGM	21 days before the AGM	None	s.223(7)
File audited financial statements with the registrar	15 days after the AGM (30 days for listed companies)	None	s.233
Annual return	30 days after the AGM	Form A or Form 24	s.130
Beneficial ownership declaration	30 days after the AGM	Form 19	s.123A
Annual return and UBO where no AGM is held	30 January	Form A, Form 19, Form 11	s.130, s.123A
First quarter accounts	30 days after the end of the first quarter	None	s.237
Half-year accounts	60 days after the end of the second quarter	None	s.237
Third quarter accounts	30 days after the end of the third quarter	None	s.237
Appoint cost auditor	180 days after the financial year end	Form 9	Cost audit regulations

Filing after an event

These time limits start from an event, not from a fixed date.

SECP filings after an event
Event	Form	Time limit	Section
First auditor	Form 9	Appoint within 90 days of incorporation; Form 9 with the auditor's consent within 14 days of appointment	s.246
First AGM	None	Within 16 months of incorporation	s.132
Statutory meetingPublic companies with share capital	Form 25	Within 180 days of entitlement to commence business or 9 months of incorporation, whichever is earlier. Not needed if the first AGM is held earlier.	s.131
Director, CEO or officer appointed or changed	Form 9	Form 9 within 15 days	s.197
Chief executive post falls vacant	Form 9	Appoint a new chief executive within 14 days	s.187
Shares allotted	Form 3	Form 3 within 45 days	s.70
Change of more than 25% in shareholding	Form 3	Form 3 within 15 days	s.465(4)
Share capital altered	Form 7, Form 26	Form 7 within 15 days of the special resolution	s.85
Special resolution passed	Form 26	Form 26 within 15 days	s.150
Registered office changed	Form 21	Form 21 within 15 days (books of account kept elsewhere: 7 days)	s.21
Charge created, modified or satisfied	Form 10	Form 10 within 30 days	s.100, s.109
Principal line of business changed	Form 4	Form 4 within 30 days	s.26
Member's UBO declaration received	Form 19	Form 19 within 15 days	s.123A
Registered office after incorporation	Form 21	Notify the registered office within 30 days of incorporation	s.21(1)
Auditor's casual vacancy	Form 9	Board fills the vacancy within 30 days; Form 9 within 14 days of appointment	s.246
Amalgamation of wholly owned subsidiary	Form 8	Form 8 within 30 days of the board resolution	s.284
Buy-back of shares completed (unlisted)	Form 27	Form 27 within 15 days of completing the purchase	s.88
Foreign company: change in documents or details	Form 5	Form 5 within 30 days	s.436
Member's UBO declaration	Form 17, Form 18	Member gives Form 17 or 18 to the company within 14 days of the notice or change	s.123A
Audit committee meetingListed companies	None	At least once every quarter, before the interim results and after the audit	CCG Regulation 27(2)
Management letterListed companies	None	The external auditor issues it within 45 days of the audit report date	CCG Regulation 32(7)
Board meeting papersListed companies	None	Send the papers at least 7 days before the meeting	CCG Regulation 11(2)
Statement of ComplianceListed companies	None	Published with the annual report, with the auditor's review	CCG Regulation 36
Auditor rotationListed companies	None	Engagement partner (or the firm, in the financial sector) rotates after 5 years	CCG Regulation 33

For income tax and sales tax due dates, see the Tax Calendar. To see all deadlines together, use the Compliance Calendar.

For general information only. Time limits and forms can change, and some depend on a company's size, status or articles. Please confirm against the current law before filing.