Central regulation
AOC-4 Filing — Financial Statements (Companies)
Every company must file its audited financial statements (Balance Sheet, P&L, Board's Report, Auditor's Report) with the ROC in Form AOC-4 within 30 days of the AGM. OPCs file AOC-4 within 180 days of FY-end.
Definition
Every company must file its audited financial statements (Balance Sheet, P&L, Board's Report, Auditor's Report) with the ROC in Form AOC-4 within 30 days of the AGM. OPCs file AOC-4 within 180 days of FY-end.
- SourceCompanies Act, 2013 — Section 137 read with Rule 12, Companies (Accounts) Rules 2014 — Section 137mca.gov.in
What it means in practice
AOC-4 Filing — Financial Statements (Companies) is administered by Ministry of Corporate Affairs (MCA). The obligation is grounded in Companies Act, 2013 — Section 137 read with Rule 12, Companies (Accounts) Rules 2014 (Section 137).
Variants: AOC-4 XBRL for listed/large companies, AOC-4 CFS for consolidated statements, AOC-4 NBFC for NBFCs.
- SourceCompanies Act, 2013 — Section 137 read with Rule 12, Companies (Accounts) Rules 2014 — Section 137mca.gov.in
Triggers (applicability predicates)
These predicates are evaluated by Compliance Radar's applicability engine against a business profile to decide whether this rule applies.
ownership IN ['pvt_ltd','ltd','opc']
Deadlines and penalty
Cadence: annual — next action: 2026-10-30
Penalty for default: Rs 100/day of delay (no upper cap). Continuing default makes directors liable to disqualification under Sec 164(2).
Citations
- SourceCompanies Act, 2013 — Section 137 read with Rule 12, Companies (Accounts) Rules 2014 — Section 137mca.gov.in