Appointment of Auditor in Pakistan: Company Resolution, Consent and SECP Filing: Professional Guidance and Assistance
Auditor Appointment Should Be Reflected in the Company Record and Current SECP Filing
Updated 20 September 2026. Companies should review the Companies Act requirements applicable to the appointment, reappointment, casual vacancy and reporting of statutory auditors. The company record, auditor consent and current SECP officers filing should remain consistent.
Taxocrate can review the company type, auditor appointment, consent documentation and the related SECP filing requirement.
Updated 16 September 2026.
First and Subsequent Auditors
The Companies Act contains separate rules for first auditors and subsequent appointments. The correct appointing authority and timing depend on the stage of the company and the circumstances of the appointment.
Auditor Consent
Before recording an appointment, the company should obtain the professional consent and information required under the applicable law and filing process.
Current SECP Officer Filing
Under the current Companies Regulations framework, particulars of directors and officers—including auditors—are reported through Form 9. Older references to Form 29 should be treated as legacy terminology and checked against the current form mapping.
Casual Vacancy and Change of Auditor
A resignation, removal or other vacancy can require board/member action and event-based filing. The company should keep minutes, resolutions and professional correspondence supporting the change.
Annual Financial Statements
Where statutory audit applies, the auditor’s report forms part of the annual financial-reporting cycle. See Annual Financial Statements and Audit.
Frequently Asked Questions
Is Form 29 still the current form for an auditor change?
Current SECP statutory forms use Form 9 for particulars of directors and officers, including auditors. Form 29 is legacy terminology.
Does every private company require the same audit treatment?
No. Audit requirements depend on the company type and applicable statutory thresholds or exceptions.
Should auditor consent be documented?
Yes. The appointment file should include the required consent and supporting company records.
Can an auditor change be an event-based filing?
Yes. Appointment, cessation or change of an auditor can require prompt corporate and SECP action.
Is auditor appointment the same as filing financial statements?
No. Auditor appointment and annual financial-statement preparation/filing are related but distinct compliance steps.