Form AOC-4 Filing: A Complete Guide
Filing financial statements is a critical compliance requirement for every registered company. It ensures transparency and accountability to shareholders, investors, and regulatory authorities. Form AOC-4 is the prescribed form for filing financial statements with the Registrar of Companies (ROC). If a company has consolidated financial statements, it must submit Form AOC-4 CFS.
Let’s break down everything you need to know about AOC-4 filing, from eligibility to penalties for non-compliance.
Who Needs to File Form AOC-4?
The following entities must file Form AOC-4 annually:
- All registered companies – Private limited, public limited, and One Person Companies (OPCs).
- Non-Banking Financial Companies (NBFCs) – Required to file Form AOC-4 NBFC (Ind AS) and, if applicable, Form AOC-4 CFS NBFC (Ind AS).
- Companies under Section 135(1) of the Companies Act, 2013 – Must submit a Corporate Social Responsibility (CSR) report in Form CSR-2.
- Companies subject to XBRL filing requirements, including:
- Listed companies and their subsidiaries.
- Companies with paid-up capital of ₹5 crore or more.
- Companies with a turnover of ₹100 crore or more.
- Companies following Indian Accounting Standards (Ind AS).
AOC-4 Filing Deadlines
| Scenario | Deadline |
| Filing after the AGM (including consolidated financial statements) | Within 30 days of the AGM |
| Filing after an adjourned AGM | Within 30 days of the adjourned meeting |
| If AGM is not held | Within 30 days from the due date of the AGM (with reasons for non-holding) |
Typically, the due date falls on October 29th, assuming the AGM is held on or before September 30th. For OPCs, the deadline is 180 days from the financial year-end.
Why is AOC-4 Filing Important?
Financial statements are more than just numbers—they provide:
- A transparent overview of the company’s financial health.
- Essential insights for investors, stakeholders, and regulatory authorities.
- Compliance with mandatory disclosure requirements under the Companies Act, 2013.
Failing to file AOC-4 can result in hefty penalties and legal consequences.
Key Details Required in AOC-4
Segment I: Balance Sheet Information
- Company Identification Number (CIN) (Auto-filled on MCA portal)
- Company name, registered office, and incorporation date
- Financial year start and end date
- Board meeting date for approval of financial statements
- Date of auditor’s report
- AGM details (if held)
- Holding/subsidiary company details (if applicable)
Segment II: Profit & Loss Account Details
- Complete details of the company’s profit and loss statement
- Financial performance indicators
Segment III: Corporate Social Responsibility (CSR) Reporting
- CSR applicability as per Section 135 of the Companies Act
- Average net profit for the last three financial years
- CSR expenditure (minimum 2% of average net profit)
- Details of CSR spending and implementing agencies
Segment IV: Related Party Transactions
- Contracts entered at arm’s length and those that are not
Segment V: Auditor’s Report
- Any adverse remarks made by the auditor
- Applicability of CARO (Companies Auditor’s Report Order)
Segment VI: Miscellaneous Details
- Secretarial audit applicability
- Attachments, including directors’ report disclosures
Certifications Required for AOC-4
- By Company Officials: A declaration by the Director, CEO, CFO, Manager, or Company Secretary confirming the accuracy of the data.
- By a Practicing Professional: A Chartered Accountant, Cost Accountant, or Company Secretary must verify and certify the information.
Fees for Filing AOC-4
| Nominal Share Capital | Filing Fee (₹) |
| Less than ₹1,00,000 | 200 per document |
| ₹1,00,000 – ₹4,99,999 | 300 per document |
| ₹5,00,000 – ₹24,99,999 | 400 per document |
| ₹25,00,000 – ₹99,99,999 | 500 per document |
| ₹1,00,00,000 or more | 600 per document |
| Companies without share capital | 200 per document |
Penalties for Late or Non-Filing
Late Filing Fees
If the AOC-4 is filed beyond the due date, an additional fee of ₹100 per day applies until submission.
Penalties for Non-Compliance
| Defaulter | Penalty Imposed |
| Company | ₹10,000 + ₹100 per day (max ₹2,00,000) |
| Managing Director/ CFO/ Responsible Director(s) | ₹10,000 + ₹100 per day (max ₹50,000) |
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FAQs on AOC-4 Filing
1. What is Form AOC-4?
Form AOC-4 is the prescribed form for filing financial statements of a company with the Registrar of Companies (ROC) as per the Companies Act, 2013.
2. Who is required to file Form AOC-4?
All registered companies, including private limited, public limited, and One Person Companies (OPCs), must file AOC-4. Certain NBFCs, listed companies, and entities meeting specific financial thresholds must file AOC-4 in XBRL format.
3. What is the due date for filing AOC-4?
The form must be filed within 30 days from the date of the AGM. If no AGM is held, it must be filed within 30 days from the date when the AGM should have been conducted.
4. What happens if AOC-4 is not filed on time?
A late fee of ₹100 per day applies until the form is filed. Continuous non-compliance may lead to penalties on the company and responsible officers.
5. What are the penalties for non-filing of AOC-4?
- Company: ₹10,000 + ₹100 per day (maximum ₹2,00,000).
- Managing Director/CFO/Responsible Director(s): ₹10,000 + ₹100 per day (maximum ₹50,000).
6. What documents are required to file AOC-4?
Key documents include:
- Financial statements (Balance Sheet, Profit & Loss Account, etc.)
- Board’s report and Auditor’s report
- CSR report (if applicable)
- Details of related party transactions
7. Can AOC-4 be revised after submission?
No, once filed, AOC-4 cannot be revised. Any errors must be corrected by filing an updated version with additional fees.
8. Is digital signature mandatory for AOC-4 filing?
Yes, the form must be digitally signed by a director, CEO, CFO, or Company Secretary, along with certification from a practicing professional (CA, CS, or CMA).
9. What are the filing fees for AOC-4?
Filing fees range from ₹200 to ₹600 per document, depending on the company’s nominal share capital.