Companies Act Filing Calendar – 2025
Prepared by: Faisal Tauheed Rao & Co., Chartered Accountants
Your Corporate Compliance Partner
📌 Key Filing Obligations under the Companies Act, 2017
| Activity | Due Date | Legal Reference |
|---|---|---|
| Filing of Annual Return | Once a year | Section 130 |
| Filing of Financial Statements (Audited) | Annually within specified days | Section 223 |
| Holding of Annual General Meeting (AGM) | Within 120 days of financial year-end | Section 132 |
| Filing of Special Resolutions | Within 15 days of passing resolution | Section 172 |
| Changes in Directors/Officers (Form 29) | Within 15 days of change | Section 197 |
| Change in Registered Office (Form 21) | Within 15 days of change | Section 21 |
| Allotment of Shares (Form 3) | Within 30 days of allotment | Section 70 |
| Increase in Authorized Capital (Form 7) | After Special Resolution | Section 85 |
| Appointment of Auditor (Form A) | Within 45 days of Incorporation and thereafter annually | Section 246 |
📆 Month-by-Month Corporate Compliance Calendar 2025
📅 January 2025
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Review internal compliance for changes during the last calendar year (for Annual Return).
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Prepare records for any year-end closures (especially for companies having December 31st year-end).
📅 February 2025
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February 28 ➔ File Annual Return for companies with year-end of December 31, 2024 (Section 130).
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Arrange Audit engagement if not already done.
📅 March 2025
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Finalization of Financial Statements for December year-end companies (Section 223).
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Directors’ meetings for approval of accounts (Section 220).
📅 April 2025
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April 30 ➔ Hold Annual General Meeting (AGM) for December year-end companies (within 120 days – Section 132).
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Filing of Annual Financial Statements with SECP within 30 days of AGM (Section 223).
📅 May 2025
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Filing of any Special Resolutions passed at AGM within 15 days (Section 172).
📅 June 2025
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Mid-year corporate compliance check-up:
➔ Changes in Directors, Shareholders, Address (if any) updated via Form 29, Form 21.
📅 July 2025
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Audit planning for companies with June 30th financial year-end.
📅 August 2025
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Preparation and approval of Financial Statements for June 30th year-end companies.
📅 September 2025
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September 28-30 ➔ Hold AGM for June 30th year-end companies (within 120 days).
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Filing of Financial Statements within 30 days of AGM (Section 223).
📅 October 2025
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Filing of Annual Returns for companies with June year-end, if applicable (Section 130).
📅 November 2025
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Review year-end compliance for any planned changes (e.g., planned share issuance, restructuring).
📅 December 2025
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Close company’s statutory records.
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Schedule initial work for Annual Return preparation and audit engagement letters for next year.
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Update beneficial ownership records (Section 452) — mandatory for all companies.
📌 Other Occasional Filings During the Year
✅ Change in Directors, CEO, Company Secretary, Auditors ➔ Form 29 within 15 days (Section 197).
✅ Change of Registered Office ➔ Form 21 within 15 days (Section 21).
✅ Increase in Share Capital ➔ Form 7 after Special Resolution (Section 85).
✅ Allotment of Shares ➔ Form 3 within 30 days (Section 70).
✅ Filing of Special Resolutions ➔ Within 15 days (Section 172).
📌 Important Deadlines Summary Table
| Activity | Timeline | Relevant Section |
|---|---|---|
| Annual Return Filing | Within 30 days of AGM | Section 130 |
| Financial Statement Submission | Within 30 days of AGM | Section 223 |
| AGM Holding | Within 120 days of Financial Year-End | Section 132 |
| Change in Directors/Officers (Form 29) | Within 15 days | Section 197 |
| Share Allotment (Form 3) | Within 30 days | Section 70 |
| Special Resolution Filing | Within 15 days of passing | Section 172 |
| Change of Registered Office (Form 21) | Within 15 days | Section 21 |
⭐ Faisal Tauheed Rao & Co. — Your Corporate Compliance Partner
We assist our clients in:
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Annual Return and Statutory Filing with SECP
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Preparation and Filing of Financial Statements
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Holding and Documenting AGMs
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Managing Shareholder Changes and Share Issuances
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Updating Registered Offices, Directors, and Officers
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Filing of Special Resolutions
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Ongoing Advisory for Companies Act, 2017 compliance
🚀 Stay Compliant, Stay Protected — Partner with Us Today!
✅ Schedule Your Corporate Compliance Review
📩 Email us: contact@ftrconsultants.com
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Faisal Tauheed Rao & Co., Chartered Accountants
Precision | Compliance | Corporate Confidence