Legal Notice 92 of 2025 introduces new statutory forms and updates to the Companies Act (Forms) Regulations. These changes are intended to enhance corporate transparency and tighten reporting obligations to the Registrar of Companies and come into force on 16 July 2025.
The Legal Notice’s key takeaways are the following:
New Form F(3): Appointment of Auditor
- Must be submitted within 14 days of appointing an auditor (under Article 66(3) or 151(9) of the Companies Act).
- Requires details of the appointed auditor, including name and warrant number.
- Failure to file within the deadline will result in administrative penalties for company officers.
New Form K(2): Court-Appointed Roles
- Used to notify the Registrar of the appointment, resignation or removal of a person appointed by a court or authority to manage the company.
- Also subject to a 14-day deadline, but no penalties are prescribed for late filing.
Updates to Existing Forms
The phrase “legal representation” in the Form K is now replaced by “representation” to align with the Maltese version.
Wording in the Form K(1) relating to directors’ consent and disqualification declarations has been revised for clarity and consistency.
Companies should ensure they are familiar with the new and amended forms and adjust their internal processes accordingly to avoid penalties and ensure compliance.
If you need assistance interpreting the new requirements or preparing the updated forms, feel free to contact Emma Fenech.
