AOC-4: Form For Filing Financial Statements With Registrar Of Companies(ROC)

Form No. AOC-4 is a digital form used for filing financial statements with the Registrar of Companies (RoC) within the prescribed time limit pursuant to section 137 of the Companies Act, 2013 and sub-rule (1) of Rule 12 of Companies (Accounts) Rules, 2014.

In case financial statements are not adopted in the Annual General Meeting (AGM), then the un-adopted financial statements shall be filed within 30 days of date of AGM (due date of AGM if AGM not held or extended due date if any).

Once financial statements are adopted then company shall file the adopted financial statements via e-form AOC-4 within 30 days of the AGM (actual or adjourned whichever is applicable).

In case company needs to revise the financial statement or Board’s report under provisions of section 130 or section 131 then revised financial statements shall be filed via e-Form AOC-4.

The e-Form AOC4 has to be filed at the online platform which is available at MCA website. The e-Form AOC4 is also available in pdf file in the MCA site along with Instruction Kit for AOC - 4 which has guidelines on how to fill in the form.

Once the e-Form AOC4 is duly filled in all respects, it is required to be digitally signed by an authorised official (Director / Manager / Company Secretary / CEO / CFO) and further to be digitally signed and certified by law/finance professional in whole time practice (ie. Company Secretary / Chartered Accountant / Cost Accountant).

Different prescribed forms:
1) Form AOC-4: Form for filing financial statement and other documents with the Registrar
2) Form AOC-4(XBRL): Form for filing XBRL document in respect of financial statement and other documents with the Registrar
3) Form AOC-4(CFS): Form for filing consolidated financial statements and other documents with the Registrar

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