Form AOC-4 is used by companies to file audited financial statements with the ROC within 30 days of the AGM (OPCs within 180 days of year end). Companies meeting specified criteria file in XBRL format, and those with subsidiaries file AOC-4 CFS for consolidated statements. Late filing attracts additional fees per day.
Attachments
- Balance sheet and P&L
- Cash flow statement where required
- Auditor's report
- Board's report
- Notes and other statements
Who files XBRL
Listed companies and companies above specified paid-up capital or turnover thresholds.
Process
- Hold AGM and adopt accounts.
- Prepare form with financial data.
- Attach documents and certify.
- Pay fee and file.
Short on time? Leegal can handle Form AOC 4 for you, end to end.
Get expert help →Common errors
- Mismatch with audited figures
- Missing CSR details
- Wrong auditor details
Frequently asked questions
What if AGM is not held?
AOC-4 is due within 30 days from the last date the AGM should have been held.
Can AOC-4 be revised?
Only in limited cases with approval.
Is AOC-4 needed for dormant companies?
Yes, unless the company has obtained dormant status with its own filings.
Who certifies AOC-4?
A practising professional and director sign it.
Let Leegal handle your Form AOC 4
Documentation, filing and follow-up by a dedicated expert, so you can focus on running your business.
- Dedicated point of contact
- Transparent pricing
- Pan-India service