(2) Every company in respect to which a special order has been issued by the Commission prior to this notification, that is to say companies engaged in production of cement, vegetable ghee and sugar industries shall be required to comply with the requirements of this paragraph and paragraph 2 and 3 above.
(3) It shall be the duty of every person referred to in sub-section (7) of Section 230 or sub-section (2) of section 246 of the Companies Ordinance, 1984 (XLVII of 1984), to comply with the provisions of this order in the same manner as they are liable to maintain books of financial accounts required under section 230 of the said Ordinance.
The Securities and Exchange Commission of Pakistan (SECP)
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