Filing of Financial Statement and Other Docs (AOC-4)
Are you looking for Filing of Financial Statement and Other Docs (AOC-4)? Every company registered under the Companies Act, 2013 is required to file its annual financial statements with the ROC through Form AOC-4 on the MCA portal. This form includes key financial documents such as the balance sheet, profit and loss account, auditor’s report, and other required attachments. Filing AOC-4 ensures your company’s financial details are officially recorded with the government and keeps your business legally compliant. Timely submission is important to avoid additional ROC fees, heavy penalties, and future compliance issues. Proper AOC-4 filing also helps maintain your company’s active status and builds trust with banks, investors, and other authorities.
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What is AOC-4 Form and Why is it Important?
AOC-4 is a mandatory ROC form used by companies to file their annual financial statements with the Registrar of Companies (ROC) through the MCA portal. After the Annual General Meeting (AGM), the approved financial statements of the company must be submitted in Form AOC-4 within the prescribed time limit.
Through AOC-4, a company files important financial documents such as:
- Balance Sheet
- Profit & Loss Account
- Cash Flow Statement (if applicable)
- Board’s Report
- Auditor’s Report
- Other required financial documents and attachments
Purpose of Filing of Financial Statement and Other Docs (AOC-4)
The main purpose of filing AOC-4 is to officially report your company’s financial position and performance for the financial year to the ROC. This filing:
- Submits annual financial statements to the government
- Maintains transparency in business operations
- Keeps the company legally compliant under the Companies Act, 2013
- Helps avoid additional ROC fees and daily penalties
- Protects the company from future compliance issues
AOC-4 Filing – Eligibility and Applicability
Filing of Financial Statement and Other Docs (AOC-4) is mandatory for companies registered in India under the Companies Act, 2013. Every company that prepares financial statements at the end of the financial year must file Form AOC-4 with the Registrar of Companies (ROC).
Applicable to the Following Companies:
- Private Limited Companies
- Public Limited Companies
- One Person Company (OPC)
- Section 8 Companies
After holding the Annual General Meeting (AGM) and getting the financial statements approved by shareholders, the company is required to file AOC-4 within the prescribed time limit. This compliance applies even if the company has earned no profit or has had minimal or no business activity during the year.
AOC-4 filing is a compulsory annual compliance. Non-filing or late filing can result in additional ROC fees, daily penalties, and legal consequences for the company and its directors. Timely submission helps maintain the company’s active status and ensures smooth future compliance and business operations.
Step-by-Step Process to File AOC-4 with MCA
We help you prepare the financial statements and get them audited by a CA. The financials are then approved in the Board Meeting and Annual General Meeting (AGM).
Form AOC-4 is prepared and all required documents such as the Auditor’s Report and Board’s Report are attached after proper verification.
The form is digitally signed by the Director and CA, then uploaded on the MCA portal along with payment of government fees.
After successful submission, an SRN (Service Request Number) is generated as proof of filing, and the ROC officially records your company’s financial statements in its database.
Required Document Checklist for AOC-4 Filing
To successfully file Filing of Financial Statement and Other Docs (AOC-4) with the ROC, the company must prepare and attach certain important financial documents. These documents must be properly finalized, approved in the AGM, and signed by the authorized directors and the statutory auditor before submission on the MCA portal.
Documents Required:
- Signed Balance Sheet
- Profit & Loss Statement
- Cash Flow Statement (if applicable)
- Board’s Report
- Auditor’s Report
- Statement of Subsidiaries / Consolidated Financial Statements (if applicable)
- Notice of AGM (if required)
- CSR Report (if applicable)
All documents must be accurate and properly signed by the Directors and the Auditor of the company. Incorrect or unsigned documents may lead to rejection of the form or additional compliance issues. Preparing the documents correctly ensures smooth AOC-4 filing and avoids delays or penalties.
Government Fees & Additional Fees for AOC-4 Filing
AOC-4 filing requires payment of government fees at the time of submission on the MCA portal. The fees are divided into normal filing fees and additional fees in case of delay.
Normal Filing Fees
The normal ROC filing fee for AOC-4 depends on the company’s authorized share capital. Higher authorized capital generally means higher government filing fees. The exact fee is calculated automatically on the MCA portal at the time of filing.
Additional Fees for Late Filing
If AOC-4 is not filed within the prescribed due date, additional fees will apply:
- ₹100 per day of delay
- No maximum limit on penalty
- Additional fee continues until the form is filed
Late filing can significantly increase the total compliance cost and may create legal risks for the company and its directors. To avoid unnecessary financial burden and penalties, it is always advisable to complete AOC-4 filing on time.
Due Date & Time Limit for Filing AOC-4
Filing of Financial Statement and Other Docs (AOC-4) must be filed within 30 days from the date of AGM.
Financial statements must be approved by shareholders in the AGM before filing.
Example: If AGM is held on 30th September, the last date for filing will be 30th October.
If AGM is not conducted, AOC-4 must still be filed within 30 days from the last date on which AGM should have been held.
The due date is calculated automatically based on the AGM date entered in the form.
Even a one-day delay will attract ₹100 per day additional fees.
There is no maximum limit on late filing fees.
Late filing may also create compliance issues for directors.
Timely filing helps maintain the company’s active status and avoids unnecessary penalties.
FAQs – AOC-4 Filing of Financial Statements & ROC Compliance
Within 30 days from AGM date.
₹100 per day late fees and additional penalties may apply.
Yes, except LLPs. All registered companies must file it.
Yes, through revised filing if allowed under law.