What is Form AOC-4?

Short answerForm AOC-4 is the filing through which a company submits its audited financial statements (balance sheet, profit & loss, auditor’s and directors’ reports) to the ROC. It’s filed within 30 days of the AGM. Group companies file AOC-4 (CFS) for consolidated accounts.

What it is

The annual submission of your audited accounts and reports to the ROC.

Due within 30 days of AGM

Late filing attracts ₹100/day with no cap. Consolidated accounts go in AOC-4 (CFS).

Talk to CA Vijay R Singh

Need AOC-4 filed correctly? You can message him directly, or book a short call to talk through your situation.

This answer is general information for businesses, not professional advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.

© 2026 Vijay R Singh & Co., Chartered Accountants | FRN 136869W | M.No. 153926 | +91 98607 23959 | info@cavijaysingh.com | Andheri East, Mumbai 400069

Book a Call