Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
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).
What goes in, and common slips
AOC-4 carries the full set of audited financial statements — balance sheet, statement of profit and loss, cash-flow statement where applicable, notes, and the auditor’s and board’s reports — together with details such as related-party transactions and, for some companies, particulars of loans, guarantees and investments. Companies that prepare consolidated accounts file AOC-4 (CFS) in addition, and those to which XBRL applies file AOC-4 XBRL. The form is certified by a director and, in many cases, by a practising professional. Common slips that lead to rework or penalties are filing after the 30-day window from the AGM, attaching an unsigned or mismatched set of financials, forgetting the CFS for a company with subsidiaries, or quoting the wrong AGM date. Because the ₹100-per-day late fee runs with no cap, even a short delay adds up. Closing the audit early and keeping the signed financials, board report and AGM minutes ready means AOC-4 can go in well inside the deadline — and the figures in it should tie back exactly to the audited accounts and to MGT-7.