AOC-4


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File Form AOC-4 Online – Financial Statements | N D Savla & Associates

Form AOC-4 is the form used to file a company's audited Financial Statements and related documents with the Registrar of Companies (ROC) for each financial year under the Companies Act, 2013.

It captures the Balance Sheet, Profit & Loss Account, and other statements along with the Board's Report and Auditor's Report. Companies preparing consolidated financial statements file Form AOC-4 CFS, and certain companies file AOC-4 XBRL.

N D Savla & Associates provides complete end-to-end assistance for accurate and timely filing of Form AOC-4, ensuring full compliance and helping you avoid late fees and penalties.

What is Form AOC-4?

Financial Statements

AOC-4 is the official form for filing a company's audited financial statements with the ROC.

Statutory Requirement

Filing is mandatory under Section 137 of the Companies Act, 2013, for every registered company.

30-Day Deadline

The form must be filed within 30 days from the date of the Annual General Meeting (AGM).

Who Should File Form AOC-4?

Private Limited Companies
Public Limited Companies
One Person Companies (OPC)
Section 8 (Non-profit) Companies
Companies with subsidiaries (file AOC-4 CFS for consolidated statements)
Every company registered under the Companies Act, 2013

Types of Form AOC-4

AOC-4 – For filing standalone financial statements
AOC-4 CFS – For filing consolidated financial statements of companies with subsidiaries
AOC-4 XBRL – For companies required to file in XBRL format, such as listed companies and certain large companies

Documents & Details Required

Audited Balance Sheet of the company
Audited Profit & Loss Account / Income & Expenditure Account
Cash Flow Statement (where applicable)
Board's Report along with annexures
Auditor's Report
Notice of the Annual General Meeting (AGM)
Details of the AGM and date of approval of accounts
Digital Signature Certificate (DSC) of a director
Certification by a practising professional (CA / CS / CMA)

AOC-4 Filing Process

Finalise and audit the company's financial statements
Approve the accounts in the Board Meeting and AGM
Collect and verify all required documents and attachments
Prepare Form AOC-4 / AOC-4 CFS / AOC-4 XBRL accurately
Obtain certification from a practising professional
Affix the Digital Signature Certificate (DSC) of a director
Upload and submit the form on the MCA portal
Pay the prescribed government filing fee and receive acknowledgement

Penalty for Late Filing

If Form AOC-4 is not filed within the due date, a late fee of ?100 per day of default is levied, with no upper limit. In addition, under Section 137 of the Companies Act, 2013, the company is liable to a penalty of ?10,000, plus ?100 per day for continuing default — subject to a maximum of ?2,00,000. Officers in default are also liable to a penalty, subject to a maximum of ?50,000 each.

Benefits of Timely AOC-4 Filing

Avoid Penalties

Timely filing prevents daily late fees and heavy penalties on the company and its officers.

Legal Compliance

Keeps the company compliant with the Companies Act, 2013, and MCA requirements.

Good Standing

Maintains an active, compliant status — important for funding, tenders, and credibility.

Transparent Records

Ensures the company's financials are accurately recorded with the Registrar of Companies.

Why Choose N D Savla & Associates?

100% online & error-free filing of Form AOC-4 and its variants
Expert guidance from experienced professionals
Accurate preparation of financial statements and attachments
Support with AOC-4 XBRL conversion and filing
Quick processing within statutory timelines
Affordable and transparent pricing

Frequently Asked Questions

What is Form AOC-4?

Form AOC-4 is the form used to file a company's audited financial statements, along with the Board's Report and Auditor's Report, with the Registrar of Companies for each financial year.

Who is required to file Form AOC-4?

Every company registered under the Companies Act, 2013 — including private limited, public limited, One Person Companies, and Section 8 companies — must file its financial statements in Form AOC-4.

What is the due date for filing Form AOC-4?

Form AOC-4 must be filed within 30 days from the date of the Annual General Meeting (AGM). For a One Person Company, it must be filed within 180 days from the close of the financial year.

What is the difference between AOC-4, AOC-4 CFS and AOC-4 XBRL?

AOC-4 is used for standalone financial statements, AOC-4 CFS is for consolidated financial statements of companies having subsidiaries, and AOC-4 XBRL is used by companies required to file in the XBRL format, such as listed companies and certain large companies.

What is the penalty for late filing of AOC-4?

A late fee of ?100 per day of delay is charged with no upper limit. Additionally, the company and officers in default are liable to a penalty of ?10,000, plus ?100 per day of continuing default, subject to the maximum limits prescribed under the Act.

Is a Digital Signature Certificate required for AOC-4?

Yes. Form AOC-4 must be digitally signed using the valid Digital Signature Certificate (DSC) of a director, and certified by a practising Chartered Accountant, Company Secretary, or Cost Accountant.

What is the difference between AOC-4 and MGT-7?

AOC-4 is used to file the company's financial statements, while MGT-7 is used to file the company's annual return containing details of shareholding, directors, and management. Both are separate annual compliance filings under the Companies Act, 2013.

Can N D Savla & Associates handle the entire AOC-4 filing?

Absolutely. We provide complete end-to-end support — from preparing financial statements and attachments to accurately filing Form AOC-4, AOC-4 CFS, or AOC-4 XBRL on the MCA portal within the statutory deadline.

File Your Form AOC-4 Today

Let our experts ensure a smooth, accurate, and penalty-free financial statement filing for your company.

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