AOC-4:
Filing of financial statements with the ROC
Files the year's audited financial statements — balance sheet, P&L, Board's report — with the ROC.
Last reviewed: 2026-08-19 · every figure carries its source
30 Oct 2026 for an AGM held 30 Sep 2026 (counting per the General Clauses Act; most practitioner calendars conservatively target 29 Oct). OPCs (no AGM): within 180 days of FY end = 27 Sep 2026. MCA has extended ad hoc in some years (FY 2024-25 was extended during the V3 migration — ultimately to 31 Jan 2026 by General Circular 08/2025) — never plan on an extension.
What AOC-4 does
Files the company's adopted (audited) financial statements — balance sheet, P&L, cash-flow, notes, Board's report and auditor's report — with the Registrar of Companies each year. Companies with subsidiaries/associates/JVs additionally file consolidated financial statements in AOC-4 CFS; prescribed classes must file in XBRL format via AOC-4 XBRL (separate Ind AS taxonomy for Ind AS filers; NBFCs use the AOC-4 NBFC (Ind AS) variant). Since 14 Jul 2025 the form is filed as a web form on the MCA V3 portal (figures in absolute rupees, registered-office photograph with lat/long required).
Who files — and the thresholds
Every company. AOC-4 CFS: any company that prepares CFS under s.129(3) (has a subsidiary, associate or JV). AOC-4 XBRL (Companies (Filing of Documents and Forms in XBRL) Rules 2015, Rule 3): all listed companies and their Indian subsidiaries; unlisted companies with paid-up capital ≥ ₹5 crore OR turnover ≥ ₹100 crore; all companies required to prepare Ind AS financials. Once a company files in XBRL it must continue in XBRL even if it later falls below the thresholds. Exempt from XBRL (proviso to Rule 3): NBFCs, housing finance companies, and banking and insurance companies.
Attachments
- Audited financial statements (balance sheet, P&L, cash-flow statement, notes)
- Board's report with annexures (AOC-1 for subsidiaries/associates, AOC-2 for related-party contracts, secretarial audit report where applicable)
- Auditor's report (incl. CARO where applicable)
- For AOC-4 XBRL: validated XBRL instance document (XML) of standalone (and consolidated for CFS)
- Statement of subsidiaries in AOC-1 (with AOC-4 CFS)
- Facts and reasons for not adopting/holding AGM, where applicable
What filing late costs
Additional fee: flat ₹100 per day of delay, no cap (Companies (Registration Offices and Fees) Rules 2014 as amended w.e.f. 1 Jul 2018, under s.403 as amended by the Companies (Amendment) Act 2017). Adjudication penalty under s.137(3) (post Companies (Amendment) Act 2020): company ₹10,000 + ₹100/day of continuing failure, capped at ₹2,00,000; MD/CFO (or directors charged with compliance, else all directors) ₹10,000 + ₹100/day, capped at ₹50,000 each.
Compare all three additional-fee regimes side by side →Common mistakes
Filing only standalone AOC-4 and missing AOC-4 CFS when the company has a subsidiary, associate or joint venture — CFS is a separate filing within the same 30-day window
Filing non-XBRL when the company crossed the ₹5 cr capital / ₹100 cr turnover threshold in an earlier year — the 'once XBRL, always XBRL' rule keeps it in XBRL even after falling below the thresholds
Waiting for the AGM to adopt accounts: if the AGM does not adopt the financials or is not held, unadopted/provisional financials must still be filed within 30 days (provisos to s.137(1)) — the deadline does not pause
The statutory basis
Section 137(1) & 137(3), Companies Act 2013 read with Rule 12, Companies (Accounts) Rules 2014; XBRL variant under the Companies (Filing of Documents and Forms in XBRL) Rules 2015; CFS obligation from s.129(3)
MCA extends dates ad hoc in some years. This page encodes the statutory position — verify the current date on mca.gov.in before filing.
Frequently asked
Do I file AOC-4 if the AGM was not held?
Yes. File the financial statements with reasons for not holding the AGM within 30 days of the last date on which the AGM should have been held (30 September). Non-holding of the AGM does not suspend s.137.
My company has one associate but no subsidiary — is AOC-4 CFS needed?
Yes, in general. Section 129(3) requires CFS for companies having a subsidiary, associate or JV, so an associate alone triggers CFS (limited exemptions exist under Rule 6, Companies (Accounts) Rules 2014, e.g. certain wholly-owned intermediate subsidiaries).
Is there any cap on the ₹100/day late fee?
No. The ₹100/day additional fee (in force since 1 Jul 2018) has no upper cap — a two-year delay costs about ₹73,000 in additional fee alone, before adjudication penalties under s.137(3).
This is a filing reference, not legal advice. Filing obligations turn on your company's own facts — its AGM date, paid-up capital, turnover, borrowings, supplier profile and any ROC extension in force. This page is a reference to the forms and their statutory due rules, not legal or professional advice, and it does not create an advocate-client relationship. Due dates shown assume an AGM held on 30 September 2026 where the rule is AGM-linked; MCA extends dates ad hoc in some years and this page encodes the statutory position, so verify the current date on mca.gov.in before filing, and take advice on your own facts before acting. Forms and figures here were reviewed on 19 August 2026.