| Preparation of FS (SMC-PVT & PVT) | 2021 And before | 2022 & onwards |
| Paid Up capital upto 1 Million | Unaudited Financial Statements Ref: 223(5) of CA, 2017 | Unaudited Financial Statements Ref: 223(5) of CA, 2017 |
| Paid Up capital exceeding 1 Million to 10 Million | Audited Financial Statements | Audited Financial Statements |
| Paid Up capital exceeding 10 Million | Audited Financial Statements | Audited Financial Statements |
| KK Consultant (SMC-PVT) LTD | ||
| Approval of FS | ||
| SMC | One Director | One Director |
| PVT LTD | CEO + 1 Director | CEO + 1 Director |
| PVT LTD (If CEO Outside Pakistan) | 2 Directors | 3 Directors |
| PVT LTD Upto 1 Million paid up capital | Affidavit by CEO | Affidavit by CEO |
| PVT LTD Upto 1 Million paid up capital (If CEO Outside Pakistan) | Affidavity by any director | Affidavity by any director |
| KK Consultant (SMC-PVT) LTD | ||
| Submission of FS to Registrar | ||
| Paid Up capital upto 1 Million | Unaudited Financial Statements Ref: 234 of CA, 2017 | N/A |
| Paid Up capital exceeding 1 Million to 10 Million | N/A | N/A |
| Paid Up capital exceeding 10 Million | Audited Financial Statements Ref: 233(3) of CA, 2017 | Audited Financial Statements Ref: 233(3) of CA, 2017 |
| KK Consultant (SMC-PVT) LTD | ||
| Directors Report | ||
| Paid Up capital upto 3 Million | N/a Ref: 226(1) | N/a Ref: 226(1) |
| Paid Up capital exceeding 3 Million | Ref: 227 | Ref: 227 |
| KK Consultant (SMC-PVT) LTD | ||
| Qualification of Auditor | ||
| CA | No Limit of Paid Up capital | No Limit of Paid Up capital |
| CMA | =< 3 Million (Paid Up Capital) | =< 3 Million (Paid Up Capital) |
| KK Consultant (SMC-PVT) LTD | ||
| Subscription Capital Certificate | CA, CMA | N/A |
Appointment of Legal Adviser
Advocate High Court >7.5 Million (Paid Up Capital) Remuneration 5000 Per Month


