Incorporation creates continuing duties
A company must keep its statutory, tax and operational records current after incorporation. The exact filings depend on company type, size, ownership and events during the year. A certificate of incorporation is not evidence that later compliance is complete.
Maintain a corporate record
Keep one controlled record of constitutional documents, certificates, registers, resolutions, share records and filings. When directors, officers, registered office, capital or ownership information changes, assess whether an event-based filing is required.
- Memorandum and articles
- Members, directors and beneficial ownership records
- Share certificates and transfer documents
- Board and member resolutions
- SECP acknowledgements and challans
- Material contracts and authority matrix
Build an annual calendar
Annual returns, financial statements, tax returns and other recurring steps should be calendared with internal preparation dates before the legal deadline. Confirm current forms and thresholds through SECP and FBR because regulatory requirements change.
Connect legal and finance records
Corporate filings, accounts, tax returns and bank records should tell the same story. Inconsistent ownership, addresses, capital or business activity can delay transactions and due diligence. Review the complete record before investment, financing, sale or restructuring.
Common questions
Questions people ask about this issue
Does a company have filings even if it did not trade?
Potentially yes. Corporate and tax obligations should be checked even where activity was limited or dormant.
When should company records be cleaned up?
As issues arise, and in any event before investment, financing, a major contract, ownership change or sale.
Verify current requirements
Official and primary resources
Use these sources to check the current law, portal or procedure. External sites are maintained by their respective authorities.