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                                          AOC – 4

Compliance of ROC Work

1. Filing of MSME Return

2. Filing of DPT-3

3. Director KYC

4. ADT-1

5. AOC-4

6. MGT-7…etc various things





AOC-4 is a specific e-form used for filing the financial statements of a company with the Ministry of Corporate Affairs (MCA) in India. AOC-4 stands for “Form for filing financial statement and other documents with the Registrar.” It is a crucial document that provides comprehensive information about a company’s financial performance and position.

Here are the key points related to AOC-4:

Purpose of AOC-4:

1. Financial Statements:

   – AOC-4 is used for filing financial statements, including the balance sheet, profit and loss account, cash flow statement, and other related documents, with the RoC (Registrar of Companies).

2. Annual Filing:

   – Companies are required to file AOC-4 as part of their annual filing requirements with the MCA. The financial statements are for a specific financial year.

3. Compliance:

  – Filing AOC-4 is a statutory requirement to ensure compliance with the Companies Act, 2013.

Components of AOC-4:

1. Balance Sheet:

   – AOC-4 includes the balance sheet, which provides a snapshot of a company’s financial position at a specific point in time.

2. Profit and Loss Account:

– The profit and loss account in AOC-4 outlines the company’s revenue, expenses, and profitability over the financial year.

3. Cash Flow Statement:

   – The cash flow statement provides insights into the company’s cash inflows and outflows during the financial year.

4. Notes to Accounts:

   – AOC-4 includes detailed notes to accounts, providing additional information and explanations regarding the financial statements.

Filing Process:

1. Preparation of Financial Statements:

   – The company prepares its financial statements, ensuring compliance with the applicable accounting standards.

2. Board Approval:

   – The financial statements, along with the board’s report, are approved by the board of directors.

3. Audit:

– The financial statements are audited by the company’s statutory auditor.

4. Filing on MCA Portal:

   – AOC-4 is filed electronically on the MCA portal. The form is digitally signed by a director and the company secretary, if applicable.

5. Attachments:

   – Along with AOC-4, certain attachments, such as the auditor’s report and financial statements, need to be submitted.

Filing Due Date:

1. Normal Filing:

   – For most companies, AOC-4 is required to be filed within 30 days from the date of the annual general meeting (AGM).

2. Extension for AGM:

   – If the AGM is held later than the due date, AOC-4 can be filed within 30 days from the AGM date.

Consequences of Non-Compliance:

1. Penalties:

 Failure to file AOC-4 within the specified timeframe may result in penalties.

2. Disqualification:

   – Non-compliance may lead to disqualification of directors and affect the status of the company.


Please note that regulations and compliance requirements may change, and it’s advisable to refer to the latest guidelines and notifications from the Ministry of Corporate Affairs for the most accurate and current information regarding AOC-4.