Companies Act, 2017

PART-VII

ACCOUNTS OF COMPANIES

From: 2023-11-01 - To: 0000-00-00 237. Quarterly financial statements of listed companies- (1) Every listed company shall prepare the quarterly financial statements within the period of- (a) thirty days of the close of first and third quarters of its year of accounts; and (b) sixty days of the close of its second quarter of its year of accounts: Provided that the cumulative figures for the half year, presented in the second quarter accounts shall be subjected to a limited scope review by the statutory auditors of the company in such manner and according to such terms and conditions as-may be determined by the Institute of Chartered Accountants of Pakistan and approved by the Commission: Provided further that the Commission may, upon an application by the company, extend the period of filing in case of accounts of first quarter for a period not exceeding thirty days, if the company was allowed extension in terms of sections 223. (2) The quarterly financial statements shall be posted on the company’s website for the information of its members and also be transmitted 1[electronically] to the Commission, securities exchange and 2[***] with the registrar within the period specified under…