Form AOC-4
AOC-4 — Financial Statements Filing
Annual filing of audited financial statements with the Registrar of Companies.
About the filing
What is AOC-4?
AOC-4 is the form through which every Indian company reports its audited balance sheet, profit & loss account, cash flow statement, board's report and auditor's report to the Ministry of Corporate Affairs. It is one of two mandatory annual returns (along with MGT-7) and forms the public record of a company's financial position.
Applicability
Every company registered under the Companies Act, 2013 (including OPCs, small companies and dormant companies) must file audited financials with MCA each year.
Due Date
Within 30 days from the date of the Annual General Meeting (AGM). For FY 2024-25, typically by 29 October 2025 (AGM held on or before 30 September).
Penalty on Default
Rs. 100 per day of default with no upper cap. Additional fees on the company and every officer in default under Section 137 of the Companies Act, 2013.
The Process
A clear path, from day one.
- 01
Data & Document Collection
We collect audited financials, board minutes, AGM minutes, share register and prior-year filings through your encrypted data room.
- 02
Form Preparation & Review
Our corporate secretary drafts the form, cross-checks XBRL/data tagging where required, and shares a signed-off preview for your director.
- 03
DSC Affixation & Filing
Once approved, we affix the director and professional DSCs and upload the form on MCA V3 / Income Tax portal with SRN tracking.
- 04
Acknowledgement & Compliance Log
You receive the filed challan, SRN, filed PDFs and an updated compliance calendar for the next cycle.
FAQ
Answers, precisely.
- Last updated
- Reviewed by
- Poojith Krishna— Founding Partner, SP & SC Legal & Taxation
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