What is Form AOC-4 and who needs to file it?

Form AOC-4 files your company's board-approved financial statements with the Registrar of Companies (RoC). Every registered Private Limited Company and OPC must file it annually, whether or not the company did any business that year.

What is the deadline for filing Form AOC-4?

{{VERIFY: exact due date — commonly 30 days from the AGM}}. Filing after this window attracts additional government fees that increase the longer the delay continues.

What happens if my company doesn't file AOC-4?

{{VERIFY: current late-filing penalty structure and any risk of director disqualification for prolonged non-filing}}.

Do I need a statutory audit before filing AOC-4?

Yes — AOC-4 requires board-approved financial statements along with the auditor's report, so a statutory audit (a separate service) needs to be completed first.

Is AOC-4 the only annual filing my company needs?

No — most companies also need to file Form MGT-7/7A (the annual return) separately. Both are part of standard annual RoC compliance.

Can a dormant company skip this filing?

{{VERIFY: filing obligations for dormant/inactive companies}} — generally, annual filings are still required even if the company had no transactions during the year.

Form AOC-4 Filing (Financials)

Professional filing of Form AOC-4 with the Registrar of Companies (ROC) for submission of audited financial statements under the Companies Act, 2013.

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What is Form AOC-4 Filing (Financials)?

Form AOC-4 is a statutory e-form required to be filed with the Registrar of Companies (ROC) for filing the audited financial statements of a company after they have been adopted by the shareholders at the Annual General Meeting (AGM). The requirement arises under Section 137 of the Companies Act, 2013, read with Rule 12 of the Companies (Accounts) Rules, 2014.

The form includes the company's Balance Sheet, Statement of Profit and Loss, Cash Flow Statement (where applicable) Notes to Accounts, Board's Report, Auditor's Report, Statement of Changes in Equity (where applicable), CSR disclosures (if applicable) and other statutory attachments. Every company, except where specifically exempted under the Act, is required to file Form AOC-4 within 30 days from the date of the Annual General Meeting (AGM). Failure to file within the prescribed time attracts additional filing fees under Section 403 and may result in penalties under Section 137 of the Companies Act, 2013.

Our professionals ensure accurate preparation, verification of financial statements, attachment validation, DSC association, XBRL applicability review (where applicable) and successful filing with the MCA portal.

Who needs this?

• Private Limited Companies.
• Public Limited Companies.
• One Person Companies (OPCs) (using the applicable form, where required).
• Section 8 Companies.
• Small Companies.
• Producer Companies.
• Companies required to file annual financial statements with the Registrar of Companies under the Companies Act, 2013.

What's included

Verification of statutory applicability.
Preparation and validation of Form AOC-4.
Review of mandatory attachments.
DSC verification and association.
Online filing on the MCA V3 Portal.
Generation of SRN and filing acknowledgement.
Basic advisory on annual ROC compliance requirements.

Not included

Statutory Audit of Financial Statements.
Preparation or finalization of financial statements.
Drafting of Board's Report unless separately engaged.
Filing of Form MGT-7/MGT-7A.

Documents required

Audited Financial Statements (Balance Sheet, Statement of Profit & Loss, Cash Flow Statement, where applicable).
Notes to Accounts.
Auditor's Report.
Board's Report.
AGM Notice and Minutes (where applicable).
CSR Report (if applicable).
Statement of Changes in Equity (where applicable).
Director's DSC.
Previous year's filed financial statements (if required).
Any additional documents required under the Companies Act, 2013 or MCA Rules.

Timeline: Form preparation is generally completed within 1–3 working days after receipt of complete documents. The statutory due date is within 30 days from the date of the AGM, subject to extensions, if any, notified by the Ministry of Corporate Affairs (MCA).

Pricing

essential

Professional Fee₹2,499

What's included:

Verification of statutory applicability.
Preparation and validation of Form AOC-4.
Review of mandatory attachments.
DSC verification and association.
Online filing on the MCA V3 Portal.
Generation of SRN and filing acknowledgement.
Basic advisory on annual ROC compliance requirements.

Not included:

Statutory Audit of Financial Statements.
Preparation or finalization of financial statements.
Drafting of Board's Report unless separately engaged.

Frequently asked questions

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