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KPMG Corporate Publication on Significant changes in COCG 2019

Significant Changes in Listed Companies

These regulations are called the Listed Companies (Code of Corporate Governance) Regulations, 2019 [“Regulations”]which is made effective from 25 September 2019 vide SRO 1163 (I)/2019.

Amyn Malik

Partner, Audit

KPMG in Pakistan


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These Regulations in respect of its non-mandatory provisions, work on “comply and explain approach”under which companies either comply with the requirements or provide an explanation for not doing so. The directors are to act prudently while making the decision.

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The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. The KPMG name and logo are registered trademarks or trademarks of KPMG International.

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