Compliance Pack
Financial statements filing, AOC-4
What this means, checked by a CA
Every company must file its audited accounts, board's report and auditor's report with the ROC after the AGM. We check which AOC-4 version applies, fill the form and its linked forms on MCA V3, and file it with the right AGM date so no late fee builds up.
₹3,999
a year, + 18% GST
- Delivered in 3 working days after signed audited accounts and AGM date
- Due: Within 30 days of the AGM (for a 30 September AGM, by 30 October). OPC: within 180 days from the end of the financial year.
How we do it: IDFD
Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.
InformationWhat we need from you · 10 items
Signed audited financial statements
Main attachment to the form
Board's report with annexures
Must be attached with accounts
Auditor's report including CARO
Attachment and auditor extract
AGM date and adoption status
Sets due date, provisional or final
ADT-1 SRN of current auditor
AOC-4 validates the auditor appointment
Subsidiary, associate, JV detailsOptional
AOC-1 and AOC-4 CFS linking
Related party contracts listOptional
AOC-2 linked form
CSR spend and unspent detailsOptional
CSR-2 linked form if Sec 135
Signing director DIN and DSC
DSC must be registered on V3
Auditor membership and firm number
Validated by the form
DiscussionWhat we discuss · 6 items
When was the AGM held, and were the accounts adopted or the meeting adjourned?
Decides due date and provisional or final filing
Is the company an OPC, small, dormant or start-up private company?
OPC 180-day rule; cash flow can be omitted
Does the company have any subsidiary, associate or joint venture?
AOC-4 CFS and AOC-1 needed
Is it listed, or paid-up capital ₹5 crore plus, or turnover ₹100 crore plus, or filed XBRL before?
Decides AOC-4 XBRL; once XBRL, always XBRL
Does CSR under Sec 135 apply, or were there related party contracts?
CSR-2 and AOC-2 linked forms
Was ADT-1 filed for the current auditor, including the first auditor?
AOC-4 asks for the ADT-1 SRN
FormsForms we file · 7 items
Decide the variant: AOC-4, AOC-4 CFS, AOC-4 XBRL or AOC-4 NBFC (Ind AS)
Where: Internal. Due: Before the AGM
Collect and check ADT-1, MGT-14 (if any) and prior AOC-4 SRNs to be entered in the form
Where: https://www.mca.gov.in. Due: Before filing
Fill AOC-4 web form or download the offline Excel; enter figures in absolute rupees
Where: https://www.mca.gov.in. Due: Within 30 days of AGM (OPC: 180 days from year end)
Fill linked forms in sequence: AOC-4 CFS, AOC-1, AOC-2, CSR-2 (if applicable), Extract of Auditor's Report (standalone), Extract of Auditor's Report (consolidated, if applicable), Extract of Board's Report
Where: https://www.mca.gov.in. Due: Same filing
Attach the full financial statements with board's report and auditor's report (overall form limit 10 MB)
Where: https://www.mca.gov.in. Due: Same filing
Compute fee
Normal fee by authorised capital slab (₹200 to ₹600) plus ₹100 for each day after the due date
Where: https://www.mca.gov.in. Due: At payment
Affix DSC of director (and professional, where applicable), submit and pay
Where: https://www.mca.gov.in. Due: Same day as submission
DeliverablesWhat you get · 3 items
SRN and payment challan
When: Same day
Approval mail from MCA
When: Usually within a few days
Filed AOC-4 PDF with linked forms
When: Same day
Questions people ask
Does a late AGM push the AOC-4 due date?
No. The 30 days run from the date the AGM was due, unless ROC granted an extension. A late AGM is a separate default.
Do we still attach the board's report separately?
There is no separate field now, but the attached financial statements must include the board's report and auditor's report.
We filed in XBRL once. Can we go back to normal AOC-4?
No. A company that has filed in XBRL must continue in XBRL even if it later falls below the limits.
Does a small company or OPC need a cash flow statement?
No. OPC, small, dormant and start-up private companies may omit the cash flow statement.
Can old years' AOC-4 be filed on V3?
Yes, prior year filings are allowed on V3 with the applicable additional fee.
Your Savvy is a verified professional. Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.