AOC-4

Form AOC-4 is filed with the Registrar of Companies (ROC) under Section 137 of the Companies Act 2013 read with Rule 12 of the Companies (Accounts) Rules 2014. It carries the company's audited financial statements — balance sheet, profit & loss, cash flow (if applicable), board's report, auditor's report, and related attachments.

Due date: Within 30 days of the date of the Annual General Meeting (AGM). For OPCs (One Person Company), the trigger is different — within 180 days from the close of the financial year.

Variants:

• AOC-4 — standard form for most companies.
• AOC-4 CFS — when consolidated financial statements are required (Section 129(3)).
• AOC-4 XBRL — mandatory for listed companies, their Indian subsidiaries, companies with paid-up capital ≥ ₹5 crore, and companies with turnover ≥ ₹100 crore. Filed in XBRL format using the MCA taxonomy.
• AOC-4 NBFC (Ind AS) — for NBFCs covered by Ind AS.

Mandatory attachments:

• Audited financial statements signed by directors and auditor
• Board's Report including AOC-2 disclosure of related-party transactions
• Independent Auditor's Report with CARO 2020 annexure (where applicable)
• Statement of subsidiaries in Form AOC-1
• Secretarial Audit Report (Form MR-3) for prescribed companies

Penalty for default: Section 137(3) — company is liable for ₹10,000 plus ₹100 per day of continuing default (capped at ₹2 lakh). Every officer in default faces similar consequences (capped at ₹50,000).

Common pitfalls: Filing AOC-4 with an unsigned auditor's report, missing CARO annexures, or attaching financials that do not match the figures certified in the auditor's report. Kapitalyze's Compliance module cross-checks AOC-4 attachments against the trial balance and prior-year filings.