The Companies Act, 2017 extends to the territory of Pakistan as defined in the Constitution of Islamic Republic of Pakistan. Accordingly, Provinces of Punjab, Sindh, Khyber Pakhtunkhwa and Balochistan and Islamabad Capital Territory are part of Pakistan, and the Act extends to these Provinces and territory.

Tribal Areas: According to Article 247(3) of the Constitution of the Islamic Republic of Pakistan Federally or Provincially Administered Tribal Areas had special status and a statute could be extended to FATA or PATA as per the directions of the President or Governor. In giving such a direction with respect to any law, the President or, as the case may be the Governor, may direct that the law shall, in its application to a Tribal Area or to a specified part thereof, have effect subject to such exceptions and modification as may be specified in the direction. In 2018, the constitution has been amended and the FATA has become part of the KPK, therefore, it has no special exceptions for implementation of the statutes and laws in the FATA.

Gilgit-Baltistan: Presently Gilgit-Baltistan has been declared province which consists of whole Northern Area. It has special status, and the Companies Law was being administered b the respective political agents. However, a company registration office has been established by the SECP at the request of the Government of the Gilgit-Baltistan and therefore, the Gilgit-Baltistan has also come with the jurisdiction of the SECP.

Azad Jammu and Kashmir: However, the Azad Jammu and Kashmir (AJ&K) has not yet been annexed with Pakistan and constitutionally AJ&K is not part of the country. After liberation, AJ&K will be annexed to Pakistan according to wishes of the people of AJ&K. Companies Ordinance, 1984 was adopted by AJ&K Legislation Assembly in 1989 and is applicable to AJ&K as well. AJ&K has two CROs at Muzaffarabad and Mirpur. It has its own Corporate Law Authority constituting of Chief Secretary and two secretaries. Only two companies are listed on Karachi Stock Exchange as AJ&K does not have its own Stock Exchange. The implementation of the Companies Act, 2017 has to be decided by the AJ&K Government.