AOC-4 Filing — Financial Statements with MCA

File your company's audited Balance Sheet, Profit & Loss Account and Directors' Report with the Ministry of Corporate Affairs via Form AOC-4. Mandatory for all Private Limited Companies, OPCs and Public Limited companies before 30 October each year.

What is Form AOC-4?

Form AOC-4 is the e-form used to file a company's financial statements with the Registrar of Companies (RoC) under Section 137 of the Companies Act, 2013. Every company must attach its audited financial statements — Balance Sheet, Statement of Profit & Loss, Cash Flow Statement (if applicable), and Directors' Report — as annexures to this form and file it on the MCA21 portal.

Non-filing or late filing attracts a penalty of Rs. 100 per day per form with no upper cap, making timely AOC-4 filing critical for every incorporated company.

Entity Type Form Variant Due Date XBRL Required?
Private Limited Company AOC-4 30 days from AGM (30 Oct) No (under Rs. 500Cr paid-up)
One Person Company (OPC) AOC-4 (OPC) 27 September No
Public Limited Company (>Rs. 500Cr) AOC-4 XBRL 30 days from AGM Yes — XBRL format
Section 8 Company (NGO) AOC-4 30 days from AGM No

Documents Required for AOC-4 Filing

Financial Documents

  • Audited Balance Sheet
  • Profit & Loss Account
  • Cash Flow Statement (mandatory for companies over Rs. 2 crore turnover)
  • Notes to Accounts
  • Schedules and annexures
  • Auditor's Report (signed by CA)

Corporate Documents

  • Directors' Report (with required disclosures)
  • Board Resolution approving financial statements
  • AGM notice and AGM minutes
  • Digital Signature Certificate of Director
  • DSC of Practising CA (statutory auditor)
  • CIN of the company

What Must the Directors' Report Include?

The Directors' Report is a mandatory annexure to AOC-4 and must disclose specific information under Section 134 of the Companies Act, 2013:

✅ State of company's affairs
✅ Dividend declared/recommended
✅ Amounts transferred to reserves
✅ Changes in share capital
✅ Details of subsidiaries/associates
✅ Director appointments/resignations
✅ CSR activities (if applicable)
✅ Risk management policy
✅ Internal financial controls
✅ Related party transactions

AOC-4 Filing Process

1
Accounts Finalization & Audit

Finalize books of accounts, get statutory audit completed by a Chartered Accountant, and receive the signed Audit Report.

2
Directors' Report Preparation

Draft the Board of Directors' Report with all required disclosures under Section 134 and get it approved by the Board at a board meeting.

3
AGM Approval

Place audited financial statements before the Annual General Meeting. Shareholders adopt the accounts at AGM (within 6 months of financial year end for Pvt Ltd).

4
AOC-4 Form Preparation & DSC Attachment

Prepare the AOC-4 e-form on the MCA21 portal, attach all financial documents as PDFs, and affix DSC of a director and the statutory auditor (CA).

5
Filing & Acknowledgement

Submit the form on MCA21 and pay the government filing fee (Rs. 200–600 depending on share capital). Download the SRN acknowledgement as proof of filing.

Frequently Asked Questions

What is the government fee for AOC-4 filing?
The government fee for AOC-4 depends on the company's paid-up share capital: Rs. 200 (up to Rs. 1 lakh), Rs. 300 (Rs. 1–5 lakhs), Rs. 400 (Rs. 5–25 lakhs), Rs. 500 (Rs. 25–1 crore), Rs. 600 (above Rs. 1 crore). These are in addition to professional charges for preparation.
Can AOC-4 be filed without holding an AGM?
No. The financial statements must be adopted by shareholders at the Annual General Meeting before they can be filed via AOC-4. However, if an AGM could not be held (e.g., due to court order or extraordinary circumstances), an application can be made to the RoC for extension of time under Section 96.
What happens if AOC-4 is filed late?
Late filing attracts an additional fee of Rs. 100 per day from the due date. There is no ceiling on this late fee. Additionally, prolonged non-filing (3 consecutive years) can lead to director disqualification under Section 164(2) and potential strike-off of the company under Section 248.

AOC-4 Due Date Approaching?

Our team handles complete AOC-4 filing — from accounts finalization and audit coordination to MCA portal submission. Avoid the Rs. 100/day penalty with timely filing.

File AOC-4 Now Call +91-95977-46476