AOC-4 Financial statement for FY

What is AOC 4 Form in MCA?


Financial statements are the source on the basis of which the Board of Directors and shareholders can evaluate the performance of a company. MCA form AOC 4 is for filing the company’s financial statement for every financial year with the Registrar of Companies. The company is responsible for duly furnishing the form within 30 days of its Annual General Meeting.

Latest Update in Form AOC 4

28th September 2022

Companies are required to round off financial statement figures according to their total income under Schedule III of the Companies Act, 2013 by MCA Notification GSR 207(E) dated 24th March 2021. In any case, the professionals shall not consider the company’s submission of absolute figures in e-forms, such as AOC-4, as incorrect certification.

29th December 2021

The department of MCA has released circular number 22/2021 notifying regarding the extension of due dates for filing annual return forms AOC-4, AOC-4 (CFS), AOC-4 XBRL AOC-4 Non-XBRL till 15th February 2022.

29th October 2021

“MCA department has issued circular no. 16 regarding the due date extension for the filing of e-forms AOC-4, AOC-4 (CFS), AOC-4 XBRL AOC-4 Non-XBRL, MGT-7, and MGT-7A till 31st December 2021”.

What Documents are Needed with Form AOC 4?:

  • Balance Sheet with its Notes
  • Profit and Loss Statement with its Notes
  • Cash Flow Statement.
  • Statement of Change in Equity.
  • Reports from the Auditor
  • Reports from the Board
  • Corporate Social Responsibility Report, if Any
  • Statement of Subsidiaries in Form AOC-1, if Any
  • Other Relevant Documents, if Any Required

In the case of other than the small company and OPC, a certified professional is required i.e. practising Company Secretary (CS) or Chartered Accountant (CA). for Filing form AOC-4

Guidelines to Follow While Filing AOC 4 Form

As per Company Act 2013, all the registered Companies in India need to furnish Form AOC 4 for every financial year. Any failure or delay in filling out the form may attract fines/penalties on the company

Directions for Filing Company Annual Returns & Annual Account

  • The company must appoint and authorize auditors for the audit of the financial statements.
  • As per the company act, the directors with the help of other key officials have to prepare a board report.
  • In the Board Meeting, the Financial Statement and the Board report have to be approved.
  • The financial statement shall be framed after the conclusions of the Annual General Meeting (AGM). After all, shareholders’ approval is the ultimate requirement for accepting financial statements.

Due Dates of Form AOC 4 Filing for FY 2022-23

The AOC 4 form is to be filed by 29th October 2023 or within 30 days from the annual general meeting for the FY 2022-23, therefore it is mandatory to file the form before the due date arrives. Also, there is a provision of penalty if the AOC 4 e-form is missed. It is to be noted that the AOC 4 e-form is to be filed within 30 days from the conclusion of the AGM (In the case of OPC within 180 days from the end of the financial year).

E-FormYearlyE-FormPurpose of FormPeriodicityLast Date to FileRemark
AOC-4Filing of Financial Statement of CompanyYearly29th October 2024If the AGM of the Company is held on 30th September 2024

Who Needs to File AOC 4 Form XBRL?

There are certain parameters for the applicability of filing a financial statement in XBRL format. Here is the list of companies that are required to file AOC 4 form XBRL for every financial year:

  • The companies have paid capital of Rs. 5 Crores or more.
  • Companies with an annual turnover of Rs 100 Crores or more.
  • Companies listed with the stock exchange in India and its subsidiaries.

    What is an AOC 4 Form?

    An AOC Form is a Form with which the Financial Statements of a company are filed to the Registrar of Companies (ROC) every year for each Financial Year. All the attachments, financial statements are uploaded along with e-AOC 4 Form. The documents and financials statements should be duly signed as per the provisions of the Companies Act 2013.

    Who needs to file AOC 4? Which companies must file their financial statements in XBRL?

    Every public and private company needs to file e-Form AOC4. Companies which need to file their Financial Statements using XBRL under section 137 of the Companies Act, 2013 for F.Y. starting on or after 1st April 2014, are as follows: Companies listed under any Stock Exchange(s) in India and their India-based subsidiaries; Companies having paid-up capital of INR 5 crore or above; Companies having a turnover of INR 10 crore or above; Companies which were still registered under the Companies Rules, 2011 which mandates the Filing of Documents and Forms in XBRL

    What is the due date for file AOC 4 Form?

    Under normal circumstances, the due date for filing AOC 4 is 30 days from the date of AGM held. For example: If the AGM is held on 30th October, the Form AOC 4 should be filed before October 30th of the suitable Assessment year.

    What is form AOC 4 and MGT 7?

    Form AOC 4 and MGT 7, both the Forms are mandatory to be filed by every Company registered under the Companies Act, 2013 of the Companies Act, 1956. However, e-Form AOC-4 is used to file the Financial Statements of the company along with Directors Report and other required attachments including Annual Return. e-Form MGT-7 is used to file the Annual Return of the company. e-Form AOC-4 and MGT-7 should be filed within the period of 30 and 60 days, respectively from the date when the Annual General Meeting (AGM) is held.