Informative Note – Publication of Legislation

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