What are the objectives of the Companies Act, 2008?
- To provide for the incorporation, registration, organization and management of companies, the capitalization of profit companies, and the registration of offices of foreign companies carrying on business within the Republic;
- To define the relationships between companies and their respective shareholders or members and directors;
- To provide for equitable and efficient amalgamations, mergers and takeovers of companies;
- To provide for efficient rescue of financially distressed companies;
- To provide appropriate legal redress for investors and third parties with respect to companies;
- To establish a Companies and Intellectual Property Commission and a Takeover Regulation Panel to administer the requirements of the Act with respect to companies, to establish a Companies Tribunal to facilitate alternative dispute resolution and to review decisions of the Commission;
- To establish a Financial Reporting Standards Council to advise on requirements for financial record-keeping and reporting by companies;
- To repeal the Companies Act, 1973 (Act No. 61 of 1973) and make amendments to the Close Corporations Act, 1984 (Act No. 69 of 1984), as necessary to provide for a consistent and harmonious regime of business incorporation and regulation; and
- To provide for matters connected therewith.
Why an Integrated Act? We all know what it is like: you are referencing a section that itself references other sections and regulations. You have to page through to those references hoping you have enough fingers and thumbs to keep your place. Not so with our Integrated Companies Act, 2008. From a section, regulation or note, go directly to related Companies Act references, Practice Notes and Guidelines, and CIPC Forms by clicking the hyperlinks we provide. How easy and convenient!
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- Section 13: Right to incorporate company or transfer registration of foreign company
- Section 14: Registration of company
- Section 15: Memorandum of Incorporation, shareholder agreements and rules of company
- Section 16: Amending Memorandum of Incorporation
- Section 17: Alterations, translations and consolidations of Memorandum of Incorporation
- Section 18: Authenticity of versions of Memorandum of Incorporation
- Section 19: Legal status of companies
- Section 20: Validity of company actions
- Section 21: Pre-incorporation contracts
- Section 22: Reckless trading prohibited
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- Section 23: Registration of external companies and registered office
- Section 24: Form and standards for company records
- Section 25: Location of company records
- Section 26: Access to company records
- Section 27: Financial year of company
- Section 28: Accounting records
- Section 29: Financial statements
- Section 30: Annual financial statements
- Section 31: Access to financial statements or related information
- Section 32: Use of company name and registration number
- Section 33: Annual return
- Section 34: Additional accountability requirements for certain companies
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- Section 35: Legal nature of company shares and requirement to have shareholders
- Section 36: Authorisation for shares
- Section 37: Preferences, rights, limitations and other share terms
- Section 38: Issuing shares
- Section 39: Subscription of shares
- Section 40: Consideration for shares
- Section 41: Shareholder approval for issuing shares in certain cases
- Section 42: Options for subscription of securities
- Section 43: Securities other than shares
- Section 44: Financial assistance for subscription of securities
- Section 45: Loans or other financial assistance to directors
- Section 46: Distributions must be authorised by board
- Section 47: Capitalisation shares
- Section 48: Company or subsidiary acquiring company’s shares
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- Section 49: Securities to be evidenced by certificates or uncertificated
- Section 50: Securities register and numbering
- Section 51: Registration and transfer of certificated securities
- Section 52: Registration of uncertificated securities
- Section 53: Transfer of uncertificated securities
- Section 54: Substitution of certificated or uncertificated securities
- Section 55: Liability relating to uncertificated securities
- Section 56: Beneficial interest in securities
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- Section 57: Interpretation and application of Part
- Section 58: Shareholder right to be represented by proxy
- Section 59: Record date for determining shareholder rights
- Section 60: Shareholders acting other than at meeting
- Section 61: Shareholders meetings
- Section 62: Notice of meetings
- Section 63: Conduct of meetings
- Section 64: Meeting quorum and adjournment
- Section 65: Shareholder resolutions
- Section 66: Board, directors and prescribed officers
- Section 67: First director or directors
- Section 68: Election of directors of profit companies
- Section 69: Ineligibility and disqualification of persons to be director or prescribed officer
- Section 70: Vacancies on board
- Section 71: Removal of directors
- Section 72: Board committees
- Section 73: Board meetings
- Section 74: Directors acting other than at meeting
- Section 75: Director’s personal financial interests
- Section 76: Standards of directors conduct
- Section 77: Liability of directors and prescribed officers
- Section 78: Indemnification and directors’ insurance
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- Section 95: Application and interpretation of Chapter
- Section 96: Offers that are not offers to public
- Section 97: Standards for qualifying employee share schemes
- Section 98: Advertisement relating to offers
- Section 99: General restrictions on offers to public
- Section 100: Requirements concerning prospectus
- Section 101: Secondary offers to public
- Section 102: Consent to use of name in prospectus
- Section 103: Variation of agreement mentioned in prospectus
- Section 104: Liability for untrue statements in prospectus
- Section 105: Liability of experts and others
- Section 106: Responsibility for untrue statements in prospectus
- Section 107: Time limit for allotment or acceptance
- Section 108: Restrictions on allotment
- Section 109: Voidable allotment
- Section 110: Minimum interval before allotment or acceptance
- Section 111: Conditional allotment if prospectus states securities to be listed
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- Section 112: Proposals to dispose of all or greater part of assets or undertaking
- Section 113: Proposals for amalgamation or merger
- Section 114: Proposals for schemes of arrangement
- Section 115: Required approval for transactions contemplated in Part
- Section 116: Implementation of amalgamation or merger
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- Section 121: General requirement concerning transactions and offers
- Section 122: Required disclosure concerning certain share transactions
- Section 123: Mandatory offers
- Section 124: Compulsory acquisitions and squeeze out
- Section 125: Comparable and partial offers
- Section 126: Restriction on frustrating actions
- Section 127: Prohibited dealings before and during an offer
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- Section 128: Application and definitions applicable to Chapter
- Section 129: Company resolution to begin business rescue proceedings
- Section 130: Objections to company resolution
- Section 131: Court order to begin business rescue proceedings
- Section 132: Duration of business rescue proceedings
- Section 133: General moratorium on legal proceedings against company
- Section 134: Protection of property interests
- Section 135: Post-commencement finance
- Section 136: Effect of business rescue on employees and contracts
- Section 137: Effect on shareholders and directors
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- Section 138: Qualifications of practitioners
- Section 139: Removal and replacement of practitioner
- Section 140: General powers and duties of practitioners
- Section 141: Investigation of affairs of company
- Section 142: Directors of company to co-operate with and assist practitioner
- Section 143: Remuneration of practitioner
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- Section 144: Rights of employees
- Section 145: Participation by creditors
- Section 146: Participation by holders of company’s securities
- Section 147: First meeting of creditors
- Section 148: First meeting of employees’ representatives
- Section 149: Functions, duties and membership of committees of affected persons
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- Section 160: Disputes concerning reservation or registration of company names
- Section 161: Application to protect rights of securities holders
- Section 162: Application to declare director delinquent or under probation
- Section 163: Relief from oppressive or prejudicial conduct or from abuse of seperate juristic personality of company
- Section 164: Dissenting shareholders appraisal rights
- Section 165: Derivative actions
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- Section 168: Initiating a complaint
- Section 169: Investigation by Commission or Panel
- Section 170: Outcome of investigation
- Section 171: Issuance of compliance notice
- Section 172: Objection to notices
- Section 173: Consent orders
- Section 174: Referral of complaints to court
- Section 175: Administrative fines
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- Section 185: Establishment of Companies and Intellectual Property Commission
- Section 186: Commission objectives
- Section 187: Functions of Commission
- Section 188: Reporting, research, public information and relations with other regulators
- Section 189: Appointment of Commissioner
- Section 190: Minister may direct policy and require investigation
- Section 191: Establishment of specialist committees
- Section 192: Constitution of specialist committees
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- Section 205: Qualifications for membership
- Section 206: Conflicting interests of agency members
- Section 207: Resignation, removal from office and vacancies
- Section 208: Conflicting interests of employees
- Section 209: Appointment of inspectors
- Section 210: Finances
- Section 211: Reviews and reports to Minister
- Section 212: Confidential information
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- Item 1: Interpretation
- Item 2: Continuation of pre-existing companies
- Item 3: Pending matters
- Item 4: Memorandum of incorporation and rules
- Item 5: Pre-incorporation contracts
- Item 6: Par value of shares, capital accounts and share certificates
- Item 7: Company finance and governance
- Item 8: Company names and name reservations
- Item 9: Continued application of previous Act to winding-up and liquidation
- Item 10: Preservation and continuation of court proceedings and orders
- Item 11: General preservation of regulations, rights, duties, notices and other instruments
- Item 12: Transition of regulatory agencies
- Item 13: Continued investigation and enforcement of previous Act
- Item 14: Regulations
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- Regulation 20: External companies
- Regulation 21: Registered office of company
- Regulation 22: Company records
- Regulation 23: Information to be kept concerning directors
- Regulation 24: Access to company information
- Regulation 25: Company financial year and accounting records
- Regulation 26: Interpretation of regulations affecting transparency and accountability
- Regulation 27: Financial Reporting Standards
- Regulation 28: Categories of companies required to be audited
- Regulation 29: Independent review of annual financial statements
- Regulation 30: Company annual returns
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- Regulation 47: Interpretation
- Regulation 48: Application
- Regulation 49: Letters of allocation in respect of unlisted securities
- Regulation 50: Rights offers in respect of listed securities
- Regulation 51: General requirements for a prospectus
- Regulation 52: Signing, date and date of issue, of prospectus
- Regulation 53: Access to supporting documents
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- Regulation 54: General statement of required information
- Regulation 55: Specific matters to be addressed in a prospectus for a limited offer
- Regulation 56: Specific matters to be addressed in a prospectus for a general offer
- Regulation 57: Name, address and incorporation
- Regulation 58: Directors, other office holders, or material third parties
- Regulation 59: History, state or affairs and prospects or company
- Regulation 60: Share capital of the company
- Regulation 61: Options or preferential rights in respect of shares
- Regulation 62: Commissions paid or payable in respect of underwriting
- Regulation 63: Material contracts
- Regulation 64: Interest of directors and promoters
- Regulation 65: Loans
- Regulation 66: Shares issued or to be issued otherwise than for cash
- Regulation 67: Property acquired or to be acquired
- Regulation 68: Amounts paid or payable to promoters
- Regulation 69: Preliminary expenses and issue expenses
- Regulation 70: Purpose of the offer
- Regulation 71: Time and date of the opening and of the closing of the offer
- Regulation 72: Particulars of the offer
- Regulation 73: Minimum subscription
- Regulation 74: Statement as to adequacy of capital
- Regulation 75: Report by directors as to material changes
- Regulation 76: Statement as to listing on stock exchange
- Regulation 77: Report by auditor where business undertaking to be acquired
- Regulation 78: Report by auditor where company will acquire a subsidiary
- Regulation 79: Report by auditor of company
- Regulation 80: Requirements for prospectus of mining company
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- Regulation 81: Definitions
- Regulation 82: Beneficial interests
- Regulation 83: Effect of interests held by non-related persons
- Regulation 84: Acting in concert
- Regulation 85: Change in control
- Regulation 86: Mandatory offers
- Regulation 87: Comparable offers
- Regulation 88: Partial offers
- Regulation 89: Fundamental transactions
- Regulation 90: Independent experts
- Regulation 91: Application to private companies
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- Regulation 99: The approach
- Regulation 100: Cautionary and other announcements
- Regulation 101: Firm intention announcement
- Regulation 102: General timeline of offers
- Regulation 103: Extension of offers
- Regulation 104: Revision of offers
- Regulation 105: Offers becoming unconditional
- Regulation 106: Circulars
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- Regulation 107: Appointments to board of offeree
- Regulation 108: Duties of directors of offeree regulated companies
- Regulation 109: Requisite knowledge of independent board members
- Regulation 110: Independent board opinion
- Regulation 111: Securities dealings, pricing, confirmations and general requirements
- Regulation 112: Acquisition of own securities by offeree
- Regulation 113: Re-investment
- Regulation 114: Sales during an offer period
- Regulation 115: Waivers
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- Regulation 116: General authority of Panel
- Regulation 117: All published documents to be approved
- Regulation 118: Consultations and Rulings
- Regulation 119: Procedure before the Executive Director and Takeover Special Committee at hearing
- Regulation 120: Reviews
- Regulation 121: Reporting to Panel
- Regulation 122: Panel services, fees and levies
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- Regulation 135: Filing of complaints with the Commission
- Regulation 136: Multiple complaints
- Regulation 137: Investigation of complaints
- Regulation 138: Resolving complaints by proposed consent order
- Regulation 139: Compliance notices and certificates
- Regulation 140: Procedures following investigation
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- Regulation 141: Complaint referrals to the Tribunal
- Regulation 142: Applications to the Tribunal in respect of matters other than complaints
- Regulation 143: Answer
- Regulation 144: Reply
- Regulation 145: Amending documents and Notices of Motion
- Regulation 146: Completion of file
- Regulation 147: Late filing, extension and reduction of time
- Regulation 148: Withdrawals and postponements
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- Regulation 149: Pre-hearing conferences
- Regulation 150: Settlement conference
- Regulation 151: Set down of matters
- Regulation 152: Matters struck-off
- Regulation 153: Default orders
- Regulation 154: Conduct of bearings
- Regulation 155: Record of hearing
- Regulation 156: Costs and taxation
- Regulation 157: Representation of parties
- Regulation 158: Joinder or substitution of parties
- Regulation 159: Intervenors
- Regulation 160: Summoning witnesses
- Regulation 161: Witness fees
- Regulation 162: Interpreters and translators
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- Regulation 165: Office hours and address of regulatory agencies
- Regulation 166: Extension and condonation of time limits
- Regulation 167: Appointment of recording officer and assignment of functions by responsible officer
- Regulation 168: Filing documents
- Regulation 169: Electronic filing and payments
- Regulation 170: Fees
- Regulation 171: Panel fees
- Regulation 172: Regulatory agency notices
- Regulation 173: Issuing documents by regulatory agency
- Regulation 174: Content and standards for commission registers
- Regulation 175: Form of Annual Report
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- Practice Note 1 of 2011: Companies and close corporations – postal and physical address requirements
- Practice Note 2 of 2011: Companies and close corporations – Deregistration and re-instatement procedure
- Practice Note 3 of 2011: Companies and close corporations – Procedure for approval for distribution of commission forms
- Practice Note 4 of 2011: Companies Act, 2008 – Detail of incorporations on local companies
- Practice Note 5 of 2011: Companies Act, 2008 – Detail of directors to be provided on CoR14.1
- Practice Note 6 of 2011: Companies Act, 2008 – Detail required for registration of external companies
- Practice Note 7 of 2011: Restoration by creditor
- Practice Note 9 of 2011: Use of customer codes on CoR14.1, CoR15.2, CK1 and CK2
- Practice Note 10 of 2011: Amendments to Auditors or Company Secretary
- Practice Note 11 of 2011: Electronic CoR39
- Guidance Note 1 of 2011: Registration of companies
- Guidance Note 2 of 2011: Registration of companies
- Guidance Note 3 of 2011: Changes to external company detail
- Guidance Note 4 of 2011: No more conversion from Company to a Close Corporation
- Guidance Note 5 of 2011: Vetting and registration of prospectuses
- Guidance Note 6 of 2011: Conversion of pre-existing companies limited by guarantee in terms of the Companies Act 71 of 2008
- Guidance Note 7 of 2011: Conversion of Close Corporations to Companies in terms of the Companies Act, 2008 (Act 71 of 2008)
- Guidance Note 8 of 2011: Conversion of Par Value Shares in terms of the Companies Act 71 of 2008
- Notice to Customers: Conversion from one type of company to another
- Notice to Customers: Reactivation of customer verification
- Practice Note 1 of 2012: Position of pre-existing companies on the adoption of a new Memorandum of Incorporation (MOI) or the amendment of an existing MOI under the Companies Act, 2008 (the Act)
- Practice Note 2 of 2012: Interpretation and application of section 23 of the Companies Act, 2008, and Regulation 43 of the Companies Regulations, 2011 – Sibakhulu Construction (Pty) Ltd v Wedgewood Village Golf and Country Estate (Pty) Ltd
- Practice Note 3 of 2012: Notice on documents required in respect of applications for liquidation of either solvent or insolvent companies and close corporations
- Practice Note 4 of 2012: Interpretation of section 11(3)(b) read with section 15(2)(b) and (c) of the Companies Act, 2008, in relation to the use of “(RF)” in the name of a company
- Practice Note 6 of 2012: Requirements for re-instatement in terms of the Companies Act, 2008 (Act 71 of 2008)
- Practice Note 7 of 2012: Application for deregistration of companies and close corporations in terms of the Companies Act, 2008 (Act 71 of 2008)
- Guidance Note 1 of 2012: Change of financial year end
- Guidance Note 2 of 2012: Application for deregistration of companies and close corporations in terms of the Companies Act, 2008 (Act 71 of 2008)
- Guidance Note 3 of 2012: Re-instating of companies and close corporations
- Guidance Note 4 of 2012: Rejections in relation to applications for Close Corporations amendments
- Important Notice: Private Company Online Registration
- Notice to Customers: Lodging of financial statements
- Notice to Customers: Exemption from full compliance with auditing requirements
- Notice to Customers: Filing of financial statements for 2012 – 2013
- Non-Binding Opinion: In terms of section 188(2)(b) of the Companies Act, 2008
- Guidance Note 1 of 2013: Amendment of corporate constitutions (Memorandum and Articles of Association) before expiry date of transitional arrangements under the Companies Act, 2008
- Guidance Note 2 of 2013: Members’ signatures on Close Corporation amendment forms (CK2)
- Important Notice to Customers: Transfer of names reservation under Regulation 11 of the Regulations to the Companies Act, 2008 (CoR11.1)
- Notice to Customers: Turn-around times for CoR15.2 applications
- Notice to Customers: Release of annual return restorations application on CIPC web site
- Notice to Customers: Submittance of annual returns
- Notice to Customers: Update of incorrect annual return billing
- Notice to Customers: Debiting of customer codes due to incorrect annual returns billing
- Notice to Customers: Waivers in respect of penalty fees due for the late filing of 2011/2012 and 2012/2013 annual returns
- Notice to Customers: New call centre approach
- Notice to Customers: Searches pertaining to disclosures on web site
- Notice to all Customers: Timelines for collection of documents
- Notice to all Customers: Registration of business (“Trading As”) names under the Consumer Protection Act, 2008
- Notice to Customers: Cash payments for CIPC services
- Practice Note 1 of 2014: Name changes for Companies initially registered with only a Registration Number
- Practice Note 2 of 2014: Requirements for appointing and resignation of auditors and/or company secretaries
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- Form CoR9.1: Application to reserve a company name
- Form CoR9.2: Application for extension of name reservation
- Form CoR9.3: Notice requiring further particulars, issued by the Commission
- Form CoR9.4: Notice confirming name reservation, issued by the Commission
- Form CoR9.5: Notice refusing name reservation, issued by the Commission
- Form CoR9.6: Notice of potentially contested name, issued by the Commission
- Form CoR11.1: Application to transfer reserved or registered name
- Form CoR11.2: Notice refusing to transfer reserved or registered name, issued by the Commission
- Form CoR12.1: Show Cause Notice issued by the Commission related to abuse of name reservation system
- Form CoR14.1: Notice of Incorporation
- Form CoR14.1A: Notice of Incorporation Initial Directors of the Company
- Form CoR14.1B: Notice of Incorporation Alternative Names for the Company
- Form CoR14.1C: Notice of Incorporation Notice of Ring Fencing Provisions
- Form CoR14.1D: Notice of Incorporation Notice of Company Appointments
- Form CoR14.2: Notice rejecting a Notice of Incorporation, issued by the Commission
- Form CoR14.3: Registration Certificate
- Form CoR15.1A: Memorandum of Incorporation – Short Standard Form for Private Companies
- Form CoR15.1B: Memorandum of Incorporation – Long Standard Form for Private Companies
- Form CoR15.1C: Memorandum of Incorporation – Short Standard Form – Non-Profit Companies without members
- Form CoR15.1D: Memorandum of Incorporation – Long Standard Form – Non-Profit Companies without members
- Form CoR15.1E: Memorandum of Incorporation – Long Standard Form – Non-Profit Companies with members
- Form CoR15.2: Notice of Amendment to the Memorandum of Incorporation
- Form CoR15.2A: Notice of Amendment of Memorandum of Incorporation Notice of Ring Fencing Provisions
- Form CoR15.3: Notice of Alteration of Memorandum of Incorporation
- Form CoR15.4: Notice of Translation of Memorandum of Incorporation
- Form CoR15.5: Notice of Consolidated Revision of Memorandum of Incorporation
- Form CoR15.6: Notice requiring a company to file a consolidated Memorandum of Incorporation, to be issued by Commission
- Form CoR16.1: Notice of adoption, alteration or repeal of company rules
- Form CoR16.2: Notice of result of rule ratification vote
- Form CoR17.1: Application to Transfer Registration of Foreign Company
- Form CoR17.2: Notice Requiring Further Particulars
- Form CoR17.3: Registration Certificate
- Form CoR17.4: Refusal to Transfer Registration of Foreign Company
- Form CoR18.1: Notice of Conversion of a close corporation
- Form CoR18.2: Notice Requiring Further Particulars
- Form CoR18.3: Registration Certificate
- Form CoR19.1: Show Cause Notice, to be issued by the Commission concerning reckless or insolvent trading
- Form CoR19.2: Notice accepting information
- Form CoR20.1: Notice of Registration of External Company
- Form CoR20.1A: Directors of External Company
- Form CoR20.2: Certificate of Registration of External Company
- Form CoR21.1: Notice of Change of Registered Office
- Form CoR21.2: Notice of Person Authorised to Accept Service
- Form CoR22: Notice of Location of Company records
- Form CoR24: Request for Access to information
- Form CoR25: Notice of Change of Financial year end
- Form CoR30.1: Annual return
- Form CoR30.2: Financial Accountability Supplement to Annual Return
- Form CoR30.3: Annual Return for External companies
- Form CoR31: Notice of Board Resolution to convert par value shares
- Form CoR35.1: Notice of existence of Pre-incorporation contract
- Form CoR35.2: Notice of decision relating to a Pre-Incorporation contract
- Form CoR36.1: Standard form notice to companies by holders of securities
- Form CoR36.2: Standard form of notice by company to holders of its securities
- Form CoR36.3: Notice to beneficial interest holders
- Form CoR36.4: Standard form notice to company by director of personal financial interest
- Form CoR39: Notice of Change concerning a Director
- Form CoR40.1: Notice of resolution to wind up solvent company
- Form CoR40.2: Notice of transfer of company registration to foreign jurisdiction
- Form CoR40.3: Demand letter to inactive company
- Form CoR40.4: Commission notice of pending de-registration
- Form CoR40.5: Application for re-instatement of de-registered company
- Form CoR44: Company Notice of required appointment
- Form CoR46.1: Documents in relation to Employee Share Schemes
- Form CoR46.2: Annual certificate required relating to Employee Shares Schemes
- Form CoR46.3: Application to Commission to exclude categories of persons from rights offer
- Form CoR46.4: Application to commission to register prospectus
- Form CoR46.5: Registration Certificate of Prospectus
- Form CoR46.6: Application to permit information to be excluded from prospectus
- Form CoR89: Notice of Amalgamation or Merger
- Form TRP84: Declaration of coming into or out of concert
- Form TRP98: Disclosure of allowable dealings in securities
- Form TRP121.1: Notice of acquisition or disposal of securities
- Form TRP121.2: Report compliance to Panel
- Form CoR123.1: Notice of start of Business Rescue Proceedings
- Form CoR123.2: Notice of appointment of Practitioner
- Form CoR123.3: Notice to not commence business rescue proceedings
- Form CoR125.1: Notice concerning status of Business Rescue Proceedings
- Form CoR125.2: Notice of Termination of Business Rescue Proceedings
- Form CoR125.3: Notice of Termination of Business Rescue Proceedings
- Form CoR126.1: Application for license as a Business Rescue Practitioner
- Form CoR126.2: Certificate of Practitioner License
- Form CTR132.1: Application for ADR
- Form CoR132.2: Referral by Commission or Panel for ADR
- Form CoR132.3: Certificate of failed ADR
- Form CoR134.1: Application to Commission to be accredited as ADR provider
- Form CoR134.2: Commission certificate of accredited ADR provider
- Form CoR135.1: Complaint to Commission
- Form CoR135.2: Commission Notice of Non-investigation
- Form CoR137.1: Commission Notice to Investigate
- Form CoR137.2: Commission Summons
- Form CoR137.3: Commission request for additional information
- Form CoR137.4: Commission Demand for corrected information
- Form CoR138: Consent to Order
- Form CoR139.1: Compliance Notice
- Form CoR139.2: Compliance Certificate
- Form CoR140.1: Referral by Commission or Panel to another regulator
- Form CoR140.2: Commission Notice of Non referral
- Form CTR140: Commission referral to Tribunal
- Form CTR142: Application to Tribunal
- Form CTR145: Notice of Motion
- Form CTR147: Request for Condonation
- Form CTR148: Notice of Withdrawal
- Form CTR151: Tribunal Notice of Hearing
- Form CTR160: Tribunal Summons
- Form CTR168: Notice challenging filed information
- Form CoR178: Request for particulars regarding requested exemption