{"id":72,"date":"2020-06-15T09:09:52","date_gmt":"2020-06-15T09:09:52","guid":{"rendered":"http:\/\/www.cra.gov.bt\/?page_id=72"},"modified":"2026-04-10T08:35:01","modified_gmt":"2026-04-10T08:35:01","slug":"law-regulations","status":"publish","type":"page","link":"https:\/\/www.cra.gov.bt\/?page_id=72","title":{"rendered":"Laws &#038; Regulations"},"content":{"rendered":"\n<h4 class=\"wp-block-heading has-text-align-left has-black-color has-text-color\" id=\"block-630cb016-0f52-440e-aeb7-b334ae3a9d4e\" style=\"font-size:17px;font-style:normal;font-weight:700\">Act:<\/h4>\n\n\n\n<p class=\"has-normal-font-size\"><a rel=\"noreferrer noopener\" href=\"http:\/\/cra.gov.bt\/wp-content\/uploads\/2021\/06\/ACCOUNTING-STANDARDS-RULES-FOR-COMPANIES-IN-BHUTAN-2012.pdf\" target=\"_blank\"><\/a>1. <a rel=\"noreferrer noopener\" href=\"https:\/\/drive.google.com\/file\/d\/10YG9UpCeP3I0q6gHac78vYgzDFp6Iwck\/view?usp=sharing\" data-type=\"URL\" data-id=\"https:\/\/drive.google.com\/file\/d\/10YG9UpCeP3I0q6gHac78vYgzDFp6Iwck\/view?usp=sharing\" target=\"_blank\">The Companies Act of Bhutan, 2016<\/a><\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading has-black-color has-text-color\" style=\"font-size:17px;font-style:normal;font-weight:700\">Regulations:<\/h4>\n\n\n\n<ol>\n<li><a rel=\"noreferrer noopener\" href=\"http:\/\/www.cra.gov.bt\/wp-content\/uploads\/2025\/01\/Regulations-for-the-Investor-Protection-Fund-IPF-2024.pdf\" data-type=\"URL\" data-id=\"http:\/\/www.cra.gov.bt\/wp-content\/uploads\/2025\/01\/Regulations-for-the-Investor-Protection-Fund-IPF-2024.pdf\" target=\"_blank\">Regulations for the Investor Protection Fund, 2024<\/a><\/li>\n<\/ol>\n\n\n\n<p>2. <a href=\"http:\/\/www.cra.gov.bt\/wp-content\/uploads\/2026\/04\/Regulation-for-Initial-Public-Issue-of-Shares-2022-Amended-2024.pdf\" data-type=\"URL\" data-id=\"http:\/\/www.cra.gov.bt\/wp-content\/uploads\/2025\/01\/Regulation-for-Initial-Public-Issue-of-Shares-2024-Amended-2024.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Regulation for Initial Public Issue of Shares, 2022 (Amended, 2024)<\/a><\/p>\n\n\n\n<p>3. <a rel=\"noreferrer noopener\" href=\"http:\/\/www.cra.gov.bt\/wp-content\/uploads\/2025\/01\/Regulation-for-Dispute-Settlement-2024.pdf\" data-type=\"URL\" data-id=\"http:\/\/www.cra.gov.bt\/wp-content\/uploads\/2025\/01\/Regulation-for-Dispute-Settlement-2024.pdf\" target=\"_blank\">Regulations for Dispute Settlement, 2022<\/a><\/p>\n\n\n\n<p>4. <a rel=\"noreferrer noopener\" href=\"http:\/\/www.cra.gov.bt\/wp-content\/uploads\/2025\/01\/Regulation-for-Winding-Up-of-Companies-2024.pdf\" data-type=\"URL\" data-id=\"http:\/\/www.cra.gov.bt\/wp-content\/uploads\/2025\/01\/Regulation-for-Winding-Up-of-Companies-2024.pdf\" target=\"_blank\">Regulation for Winding Up of Companies, 2024<\/a><\/p>\n\n\n\n<p>5. <a rel=\"noreferrer noopener\" href=\"http:\/\/www.cra.gov.bt\/wp-content\/uploads\/2025\/01\/Regulation-for-Accounting-and-Auditing-of-Companies-in-Bhutan-2024.pdf\" data-type=\"URL\" data-id=\"http:\/\/www.cra.gov.bt\/wp-content\/uploads\/2025\/01\/Regulation-for-Accounting-and-Auditing-of-Companies-in-Bhutan-2024.pdf\" target=\"_blank\">Regulation for Accounting and Auditing of Companies in Bhutan, 2024<\/a><\/p>\n\n\n\n<p>6. <a href=\"http:\/\/www.cra.gov.bt\/wp-content\/uploads\/2026\/04\/Regulation-for-Public-Issues-of-Corporate-Bond-2022-Amended-2024.pdf\" data-type=\"URL\" data-id=\"http:\/\/www.cra.gov.bt\/wp-content\/uploads\/2025\/01\/Regulation-for-Public-Issues-of-Corporate-Bond-2022-Amended-2024.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Regulation for Public Issues of Corporate Bond, 2022 (Amended, 2024)<\/a><\/p>\n\n\n\n<p>7. <a href=\"http:\/\/www.cra.gov.bt\/wp-content\/uploads\/2026\/04\/Regulation-for-Commercial-Papers-2024.pdf\" data-type=\"URL\" data-id=\"http:\/\/www.cra.gov.bt\/wp-content\/uploads\/2025\/01\/Regulation-for-Commercial-Papers-2024.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Regulation for Commercial Papers, 2022<\/a><\/p>\n\n\n\n<p>8. <a rel=\"noreferrer noopener\" href=\"http:\/\/www.cra.gov.bt\/wp-content\/uploads\/2025\/01\/Regulation-for-Buy-back-of-shares-2024.pdf\" data-type=\"URL\" data-id=\"http:\/\/www.cra.gov.bt\/wp-content\/uploads\/2025\/01\/Regulation-for-Buy-back-of-shares-2024.pdf\" target=\"_blank\">Regulation for Buy-back of shares, 2024<\/a><\/p>\n\n\n\n<p>9. <a rel=\"noreferrer noopener\" href=\"http:\/\/www.cra.gov.bt\/wp-content\/uploads\/2025\/01\/Regulation-for-Amalgamation-of-Companies-2024.pdf\" data-type=\"URL\" data-id=\"http:\/\/www.cra.gov.bt\/wp-content\/uploads\/2025\/01\/Regulation-for-Amalgamation-of-Companies-2024.pdf\" target=\"_blank\">Regulation for Amalgamation of Companies, 2024<\/a><\/p>\n\n\n\n<p>10. <a rel=\"noreferrer noopener\" href=\"http:\/\/www.cra.gov.bt\/wp-content\/uploads\/2025\/01\/Regulation-for-CSR-Corporate-Governance-2022-Amended-2024.pdf\" data-type=\"URL\" data-id=\"http:\/\/www.cra.gov.bt\/wp-content\/uploads\/2025\/01\/Regulation-for-CSR-Corporate-Governance-2022-Amended-2024.pdf\" target=\"_blank\">Regulation for CSR &amp; Corporate Governance, 2022 (Amended, 2024)<\/a><\/p>\n\n\n\n<p>11. <a rel=\"noreferrer noopener\" href=\"http:\/\/www.cra.gov.bt\/wp-content\/uploads\/2025\/01\/Regulation-for-Code-of-Conduct-for-Members-of-Corporate-Regulatory-Authority-2024.pdf\" data-type=\"URL\" data-id=\"http:\/\/www.cra.gov.bt\/wp-content\/uploads\/2025\/01\/Regulation-for-Code-of-Conduct-for-Members-of-Corporate-Regulatory-Authority-2024.pdf\" target=\"_blank\">Regulation for Code of Conduct for Members of Corporate Regulatory Authority, 2024<\/a><\/p>\n\n\n\n<p>12. <a rel=\"noreferrer noopener\" href=\"http:\/\/www.cra.gov.bt\/wp-content\/uploads\/2025\/06\/Regulation-for-Company-Secretaries-and-Filing-Agents-2024.pdf\" data-type=\"URL\" data-id=\"http:\/\/www.cra.gov.bt\/wp-content\/uploads\/2025\/01\/Regulation-for-Code-of-Conduct-for-Members-of-Corporate-Regulatory-Authority-2024.pdf\" target=\"_blank\">Regulation for Company Secretaries and Filing Agents, 2024<\/a><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Act: 1. The Companies Act of Bhutan, 2016 Regulations: 2. Regulation for Initial Public Issue of Shares, 2022 (Amended, 2024) 3. Regulations for Dispute Settlement, 2022 4. Regulation for Winding Up of Companies, 2024 5. Regulation for Accounting and Auditing of Companies in Bhutan, 2024 6. Regulation for Public Issues of Corporate Bond, 2022 (Amended, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":554,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cra.gov.bt\/index.php?rest_route=\/wp\/v2\/pages\/72"}],"collection":[{"href":"https:\/\/www.cra.gov.bt\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.cra.gov.bt\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.cra.gov.bt\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cra.gov.bt\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72"}],"version-history":[{"count":98,"href":"https:\/\/www.cra.gov.bt\/index.php?rest_route=\/wp\/v2\/pages\/72\/revisions"}],"predecessor-version":[{"id":1575,"href":"https:\/\/www.cra.gov.bt\/index.php?rest_route=\/wp\/v2\/pages\/72\/revisions\/1575"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cra.gov.bt\/index.php?rest_route=\/wp\/v2\/media\/554"}],"wp:attachment":[{"href":"https:\/\/www.cra.gov.bt\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}