Written by Amendment to the Forms Regulations
The Companies Act (Forms) Regulations (“the Forms Regulations”) are being amended by virtue of Legal Notice LN 92 OF 2025
The changes stem from the amendments affected to the Companies Act and to enhance the reporting made by companies to the Registrar in terms of the Companies Act. For these reasons the Forms Regulations will now incorporate two (2) new statutory forms and an amendment to the existing Forms K and K (1).
New Forms:
Form F (3) – upon the appointment of an auditor in the cases stipulated in article 66(3) or article 151(9) of the Act, the company is to submit this new form to the Registrar, within 14 days from such an appointment. The form, indicating the appointed auditor’s name and warrant number, serves as to notify the Registrar of every auditor’s appointment taking place in a company. Failure to do so will result in liability of the company’s officers to administrative penalties, as applicable under article 151(6) of the Companies Act.
Form K (2) – following the appointment of a person by an order of the court or competent authority, as the company’s administrator, legal representative or as the person de facto responsible for the management and administration of the said company, the respective person is to inform the Registrar of such an appointment within 14 days. The same form is to be filed when such person is removed or resigns from such a role. The time-period to notify the Registrar in such cases is also of 14 days. No administrative penalties are being prescribed in such situations.
Amendment to existing Forms:
Form K and Form K (1) – to ensure legal certainty, the English version of the Form K is being amended. The term “legal representation” is being replaced with “representation” to remove discrepancies between the English and Maltese texts. Furthermore, the wording in relation to the directors’ consent and declaration in terms of law is being substituted and re-organised to reflect better reporting.
User Guidelines:
One may access the User Guidelines which seek to guide the citizen and all stakeholders throughout the process.
As part of the obligations to protect small and medium sized enterprises, the new Forms will only become effective following two (2) months from the publication of the Legal Notice.
Dr Geraldine Spiteri Lucas
Registrar & CEO
Nota Informattiva – Pubblikazzjoni ta’ Leġiżlazzjoni
Emenda għar-Regolamenti dwar il-Formoli
Ir-Regolamenti dwar Formoli Taħt l-Att Dwar il-Kumpaniji (“ir-Regolamenti dwar il-Formoli”) qed jiġu emendati permezz ta’ Avviż Legali 92 ta’ 2025
Il-bidliet jirriżultaw minn emendi li saru fl-Att dwar il-Kumpaniji (“l-Att”) u biex jitjieb ir-rapportar li jsir mill-kumpaniji mar-Reġistratur skont l-Att dwar il-Kumpaniji. Għal dawn ir-raġunijiet, ir-Regolamenti dwar il-Formoli issa se jinkorporaw żewġ (2) formoli statutorji ġodda kif ukoll emenda għall-Formoli eżistenti K u K(1).
Formoli Ġodda:
Formola F(3) – meta jinħatar awditur fil-każijiet stipulati fl-artikolu 66(3) jew l-artikolu 151(9) tal-Att, il-kumpanija trid tippreżenta din il-formola ġdida lir-Reġistratur fi żmien 14-il jum minn tali ħatra. Il-formola, li tindika l-isem u n-numru tal-warrant tal-awditur maħtur, isservi biex tinnotifika lir-Reġistratur dwar kull ħatra ta’ awditur li jsir fil-kumpanija. In-nuqqas li jsir dan iwassal għall-obbligu tal-uffiċjali tal-kumpanija li jħallsu pieni amministrattivi, kif applikabbli taħt l-artikolu 151(6) tal-Att dwar il-Kumpaniji.
Formola K(2) – wara l-ħatra ta’ persuna permezz ta’ ordni tal-qorti jew awtorità kompetenti bħala amministratur tal-kumpanija, rappreżentant legali jew bħala l-persuna de facto responsabbli għall-ġestjoni u l-amministrazzjoni tal-kumpanija msemmija, il-persuna rispettiva trid tinforma lir-Reġistratur dwar tali ħatra fi żmien 14-il jum. L-istess formola trid tiġi ppreżentata meta tali persuna tiġi mneħħija jew tirtira minn din il-kariga. Il-perjodu ta’ żmien biex jiġi notifikat ir-Reġistratur f’dawn il-każijiet huwa wkoll ta’ 14-il jum. Ma humiex qed jiġu preskritti pieni amministrattivi f’dawn is-sitwazzjonijiet.
Emenda għall-Formoli Eżistenti:
Formoli K u K(1) – biex tiġi żgurata ċertezza legali, il-verżjoni bl-Ingliż tal-Formola K qed tiġi emendata. It-terminu “legal representation” qed jiġi sostitwit b’“representation” sabiex jitneħħew diskrepanzi bejn it-testi bl-Ingliż u bil-Malti. Barra minn hekk, il-kliem li jirrigwarda l-kunsens u d-dikjarazzjoni tad-diretturi skont il-liġi qed jiġu sostitwiti u organizzati mill-ġdid sabiex jirriflettu aħjar ir-rapportar.
Linji Gwida għall-Utent:
Wieħed jista’ jaċċessa l-Linji Gwida għall-Utent li għandhom l-għan li jiggwidaw liċ-ċittadin u lill-partijiet ikkonċernati kollha matul il-proċess.
Bħala parti mill-obbligi biex jiġu protetti l-intrapriżi żgħar u medji, il-Formoli ġodda se jidħlu fis-seħħ biss wara li jgħaddu xahrejn mill-pubblikazzjoni tal-Avviż Legali.
Dr Geraldine Spiteri Lucas
Reġistratur u Kap Eżekuttiv