FreeComplianceAOC-4: filing financial statements with the ROC
AOC-4 is the form a company uses to file its audited financial statements with the Registrar of Companies every year, under Section 137. It is due within 30 days of the AGM.
Variants of the form
| Form | Who files it |
|---|---|
| AOC-4 | Most private companies |
| AOC-4 XBRL | Listed companies, and companies above paid-up capital or turnover thresholds |
| AOC-4 CFS | Companies with subsidiaries, for consolidated statements |
| AOC-4 (OPC) | One Person Companies, within 180 days of year end |
What to attach
- Balance sheet, statement of profit and loss, cash flow statement (unless exempt) and notes
- Auditor's report
- Board's report with its annexures
- Statement of subsidiaries in AOC-1, if any
- Details of related-party contracts in AOC-2, if any
- CSR report, if CSR applies
The form is signed by a director with DSC and certified by a practising CA, CS or Cost Accountant.
Late filing
Filing after the due date attracts an additional fee of ₹100 per day with no upper limit. If AOC-4 is not filed for three consecutive years, directors become disqualified under Section 164(2) and the company risks strike-off.
Frequently asked questions
This guide is general information, not legal advice. Government fees and procedures change; confirm current figures before you file.
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