Form AOC-4 Filing - submit your annual financial statements on time
Every company registered in India must file Form AOC-4 with the Registrar of Companies (ROC) to submit its audited financial statements, board's report, and auditor's report for the financial year - within 30 days of the Annual General Meeting (AGM). This is separate from Form MGT-7, which files your annual return. Missing the deadline triggers an additional fee for every day of delay under the MCA fee rules, and repeated non-filing can lead to director disqualification. We prepare and file AOC-4, including AOC-4 XBRL for companies where XBRL is mandatory, so your ROC filing goes through cleanly the first time.
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The key facts, in one place
Everything a founder usually has to piece together from five different pages, in one place.
- Governing section
- Section 137, Companies Act, 2013Filing of financial statements
- Form required
- Form AOC-4 (or AOC-4 XBRL / AOC-4 CFS)Depending on company type
- Due date
- Within 30 days of the AGMFor OPCs, within 180 days of financial year end
- Applies to
- Every registered companyPvt Ltd, Public Ltd, OPC, Section 8
- Late filing
- Additional fee per day of delayUnder the Companies (Registration Offices and Fees) Rules
- XBRL mandatory for
- Listed companies and certain thresholdsPaid-up capital/turnover-based criteria apply
- Signing requirement
- Digitally signed by a director + certifying professionalDSC of director and practicing CA/CS/CMA in specified cases
- Our fee from
- ₹1,999Standard AOC-4 filing
What is Form AOC-4?
Form AOC-4 is the statutory e-form every company registered under the Companies Act, 2013 must file with the Registrar of Companies (ROC) to submit its financial statements for the year - the balance sheet, profit and loss account (or income and expenditure account for Section 8 companies), cash flow statement (where applicable), board's report, and auditor's report. It is filed under Section 137 of the Companies Act, 2013, read with the Companies (Accounts) Rules, 2014.
AOC-4 must be filed within 30 days of the company's Annual General Meeting (AGM). For a One Person Company (OPC), which is not required to hold an AGM, the deadline is 180 days from the close of the financial year instead. There are variants of the form: standard AOC-4 for most companies, AOC-4 XBRL for companies that must file in the XBRL (eXtensible Business Reporting Language) format based on listing status, paid-up capital, or turnover thresholds, and AOC-4 CFS for companies that need to attach consolidated financial statements because they have subsidiaries, associates, or joint ventures.
AOC-4 is distinct from Form MGT-7 (Annual Return), which is a separate filing due 60 days from the AGM and covers different information - shareholding pattern, director details, and corporate governance disclosures. Most companies file both AOC-4 and MGT-7 as part of their annual ROC compliance, but they are two separate forms with two separate deadlines calculated from the same AGM date.
AOC-4 vs AOC-4 XBRL vs AOC-4 CFS: which one applies to you
Most companies file the standard AOC-4. XBRL and CFS variants apply only if specific thresholds or company structures are met.
Standard AOC-4
Most private and unlisted companies
AOC-4 XBRL
Listed companies and their subsidiaries; companies above specified paid-up capital or turnover thresholds
| Aspect | Standard AOC-4 | AOC-4 XBRL |
|---|---|---|
| Who files it | Most private and unlisted companies | Listed companies and their subsidiaries; companies above specified paid-up capital or turnover thresholds |
| Format | PDF attachments within the e-form | Financial data tagged in XBRL format |
| Preparation complexity | Lower - standard financial statement attachments | Higher - requires XBRL taxonomy mapping |
| Due date | 30 days from AGM (180 days from FY end for OPC) | Same as standard AOC-4 |
| Consolidated financials (CFS) | Filed via AOC-4 CFS if the company has subsidiaries/associates/JVs | Filed via AOC-4 CFS XBRL if XBRL applies and consolidation is required |
Who needs to file Form AOC-4?
Filing AOC-4 is mandatory for essentially every company registered under the Companies Act, regardless of whether it did any business during the year.
- Every Private Limited Company, whether active or dormant, once it has completed its first financial year
- Every Public Limited Company, listed or unlisted
- One Person Companies (OPCs), with a 180-day-from-financial-year-end deadline instead of 30 days from AGM
- Section 8 (not-for-profit) companies, using the income and expenditure account in place of profit and loss
- Companies with subsidiaries, associates, or joint ventures, which must additionally file consolidated financial statements via AOC-4 CFS
- Listed companies and companies crossing specified paid-up capital or turnover thresholds, which must file in XBRL format
By entity type
| Entity | Governed by | Eligible |
|---|---|---|
| Private Limited Company | Companies Act, 2013, Section 137 | ✓ Yes |
| Public Limited Company | Companies Act, 2013, Section 137 | ✓ Yes |
| One Person Company (OPC) | Companies Act, 2013, Section 137 | ✓ Yes |
| Section 8 Company | Companies Act, 2013, Section 137 | ✓ Yes |
| LLP | Files LLP Form 8 instead | ✕ No |
| Partnership Firm / Sole Proprietorship | Not applicable | ✕ No |
Documents required for Form AOC-4 filing
Common to every entity
- Audited balance sheet and profit & loss account (or income & expenditure account)Mandatory
- Auditor's reportMandatory
- Board's report, including annexures (CSR report, related party disclosures, etc. where applicable)Mandatory
- Notice of AGM and statement of AGM proceedingsMandatory
- Statement of subsidiaries (Form AOC-1), if the company has any
- Consolidated financial statements, if the company has subsidiaries/associates/JVs
- CSR-2 report details, if the company falls under CSR applicability
- DSC of the signing director and, where required, the certifying practicing professionalMandatory
Entity-specific
| Entity | Additional documents |
|---|---|
| Standard Private/Public Limited Company | Audited financials, auditor's report, board's report, AGM notice |
| Company with subsidiaries/associates/JVs | Same as above + consolidated financial statements + Form AOC-1 |
| Company where XBRL applies | Same as above, tagged in XBRL format per the applicable taxonomy |
| One Person Company (OPC) | Audited financials and board's report - no AGM notice required, deadline is 180 days from FY end |
How Form AOC-4 filing works
AOC-4 filing follows directly from your financial year-end close, audit, and AGM - the timeline is fixed by the AGM date.
Finalise and audit financial statements
Your statutory auditor completes the audit and signs off on the balance sheet, profit & loss account, and auditor's report for the financial year.
Auditor
Board approval of financial statements
The board of directors approves the financial statements and the board's report in a board meeting, ahead of the AGM.
Board
Hold the AGM and adopt the accounts
Shareholders adopt the financial statements at the Annual General Meeting. The AGM date is what starts the 30-day clock for AOC-4 (OPCs, which don't hold an AGM, use the 180-day-from-FY-end deadline instead).
Shareholders
Prepare Form AOC-4 (and XBRL, if applicable)
We map your financial statements into the AOC-4 e-form, or into XBRL format if your company crosses the applicable thresholds or is listed. We also prepare AOC-4 CFS if consolidation is required.
Our CA team
Digitally sign and file with ROC
The form is digitally signed by a director (and, where the company meets specified capital/turnover thresholds, additionally certified by a practicing CA, CS, or CMA), then filed on the MCA portal with the applicable fee.
Our CA team
Track ROC processing
We track the filing status (SRN) until it shows as approved/taken on record. If the ROC raises a resubmission query, we respond within the given window.
Our CA team
AOC-4's deadline is fixed relative to your AGM date, not a single calendar date across all companies - if your AGM is delayed, your AOC-4 deadline shifts with it, but delaying your AGM itself has its own compliance consequences under the Companies Act. We don't quote a specific late fee amount because it accrues per day of delay under the MCA fee rules and depends on your company's nominal share capital slab - we calculate the exact figure once we know your dates.
What Form AOC-4 filing costs
Government filing fees for AOC-4 depend on your company's nominal share capital, and late filing adds a per-day fee under MCA rules. Our professional fee covers form preparation and filing.
Basic
Standard AOC-4 filing, on time
- Form AOC-4 preparation
- Document mapping from audited financials
- Filing on MCA portal
- SRN tracking to approval
Standard
AOC-4 with XBRL or CFS
- Everything in Basic
- XBRL tagging (where applicable)
- Consolidated financial statements (AOC-1/CFS)
- CA/CS certification coordination
AOC-4 + MGT-7 Bundle
Both annual ROC filings together
- Form AOC-4 filing
- Form MGT-7 filing
- Single AGM-to-ROC compliance package
- Deadline tracking for both forms
Full fee breakdown
| Particulars | Government fee | Professional fee |
|---|---|---|
| Form AOC-4 (government fee, on time) | As per nominal share capital slab, MCA fee schedule | Included in plan |
| Form AOC-4 (late filing) | Base fee + additional fee per day of delay, per MCA rules | Quoted after confirming delay period |
| AOC-4 XBRL tagging | Same as standard AOC-4 | Included in Standard plan |
| Practicing professional certification (where mandatory) | N/A | Coordinated, billed separately if outside our network |
Not included in any tier:
- ✕ Statutory audit fees (a separate engagement with your auditor)
- ✕ MCA government filing fee itself, which varies by nominal share capital
- ✕ Penalty or additional fee for delay beyond the standard 30-day window
Which AOC-4 filing plan do you need?
Answer a couple of quick questions and get a plan recommendation.
Does your company have subsidiaries, or is it listed / above major capital thresholds?
Where are you relative to your AGM?
Do you also need Form MGT-7 filed?
Why filing AOC-4 correctly and on time matters
Avoid escalating costs
- Avoid the per-day additional fee that accrues under the Companies (Registration Offices and Fees) Rules for late filing
- Avoid compounding of offences that can follow prolonged non-filing
Stay in good standing
- Keep your company's MCA compliance record clean - relevant for loans, tenders, and due diligence
- Avoid director disqualification risk under Section 164 that can follow persistent non-filing across years
Accuracy that holds up
- CA-reviewed mapping from your audited financials into the AOC-4 format reduces resubmission queries from the ROC
- Correct XBRL tagging where applicable, avoiding validation errors that delay approval
Annual ROC filing calendar around AOC-4
AOC-4 is one part of a company's annual ROC compliance cycle - here's how it fits with the other key deadlines.
| Form | Trigger | Due date |
|---|---|---|
| Board meeting to approve financial statements | Before the AGM | As per board meeting schedule |
| Annual General Meeting (AGM) | Every financial year | Within 6 months of financial year end (9 months for the first AGM) |
| Form AOC-4 (financial statements) | After the AGM | Within 30 days of AGM (180 days from FY end for OPC) |
| Form MGT-7 / MGT-7A (annual return) | After the AGM | Within 60 days of AGM |
| Form ADT-1 (auditor appointment), if applicable | After AGM where auditor is appointed/reappointed | Within 15 days of AGM |
| DIR-3 KYC for all directors | Annually | By 30 September each year |
Need help with the annual return too? See our Form MGT-7 filing service.
Why file Form AOC-4 through Bizeneed
Frequently asked questions
Form AOC-4 is the e-form every company registered under the Companies Act, 2013 files with the Registrar of Companies to submit its financial statements - balance sheet, profit and loss account, board's report, and auditor's report - for the financial year, under Section 137 of the Act.
Within 30 days of the company's Annual General Meeting (AGM). For a One Person Company, which does not hold an AGM, the deadline is 180 days from the end of the financial year instead.
Late filing attracts an additional fee for every day of delay, on top of the normal filing fee, under the Companies (Registration Offices and Fees) Rules. The exact daily amount depends on your company's nominal share capital slab - we calculate the precise figure once we know how many days have passed.
Standard AOC-4 is filed with PDF attachments of the financial statements. AOC-4 XBRL is a variant where the financial data is tagged in XBRL (eXtensible Business Reporting Language) format, and is mandatory for listed companies, their subsidiaries, and companies crossing specified paid-up capital or turnover thresholds.
AOC-4 CFS is filed when a company has subsidiaries, associates, or joint ventures and is required to prepare consolidated financial statements. It is filed in addition to (or as an extension of) the standalone AOC-4, along with the statement of subsidiaries in Form AOC-1.
AOC-4 files your financial statements (balance sheet, P&L, auditor and board reports) and is due within 30 days of the AGM. MGT-7 files your annual return (shareholding pattern, director details, governance disclosures) and is due within 60 days of the AGM. They are two separate forms with two separate deadlines, both counted from the same AGM date.
Yes. OPCs must file AOC-4, but since they are not required to hold an AGM, the deadline is 180 days from the close of the financial year rather than 30 days from an AGM date.
A director of the company signs Form AOC-4 with their Digital Signature Certificate (DSC). Companies that cross specified paid-up capital or turnover thresholds additionally require certification by a practicing Chartered Accountant, Company Secretary, or Cost Accountant.
No. AOC-4 files the financial statements as adopted by shareholders at the AGM, so it can only be filed after the AGM has actually taken place. The 30-day filing window begins from the AGM date.
The audited balance sheet, profit and loss account (or income and expenditure account for Section 8 companies), auditor's report, board's report with annexures, and the AGM notice and statement. Companies with subsidiaries additionally attach consolidated financial statements and Form AOC-1.
Yes. Every registered company must file AOC-4 for every financial year once it has completed one, regardless of whether it conducted any business - even a dormant or zero-turnover company must file its financial statements.
Beyond the accumulating per-day late fee, persistent non-filing across multiple years can lead to the company being marked non-compliant on the MCA portal, and can contribute to director disqualification under Section 164 and, in extreme cases, the ROC initiating strike-off proceedings under Section 248.
Yes. Share your AGM date and the finalised, audited financial statements, and we'll calculate your exact 30-day deadline and prepare the filing - whether you're well within the window or already past it and need to handle a late filing.
Yes. AOC-4 is built on audited financial statements. The statutory audit (a separate engagement with your Chartered Accountant) must be completed and the accounts adopted by the board and shareholders before AOC-4 can be filed.
On the MCA portal (www.mca.gov.in), go to 'MCA Services' > 'View Company/LLP Master Data' and enter your company's CIN, or check the filing status against the SRN (Service Request Number) generated when the form was submitted.
Written by Priya Nair, ROC Compliance Specialist · Reviewed by CA Sanjay Bhatt, FCA, handles statutory audits and annual ROC filings for over a decade
Last updated 9 September 2026
Sources
- Ministry of Corporate Affairs - Form AOC-4
- Companies Act, 2013 - Section 137
- Companies (Accounts) Rules, 2014
- Companies (Registration Offices and Fees) Rules, 2014
Filing procedures and statutory references on this page are verified against the sources above as of the last updated date. Exact fee slabs and additional fee amounts depend on your company's nominal share capital and are calculated at the time of filing - confirm specifics with our team.
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