Form AOC-4 Filing — Financial Statement Filing Under the Companies Act 2013
Section 137 Filing, AOC-4 XBRL & AOC-4 CFS for Consolidated Statements

Form AOC-4 is the filing through which a company places its audited financial statements on the public record with the Registrar of Companies. Therefore, it is one of the two pillars of a company’s yearly compliance — the financial statement filing in Form AOC-4 and the annual return filing in Form MGT-7. The financial statements filed in Form AOC-4 are the company’s formal account of its financial position and performance for the year. We deliver complete Form AOC-4 advisory at N D Savla & Associates, covering preparation, MCA portal filing, and the related compliance.

Our qualified Chartered Accountants have prepared and filed financial statements across private limited companies, public companies, and one person companies. Furthermore, our team manages the full sequence — applicability analysis between Form AOC-4, AOC-4 XBRL, and AOC-4 CFS, attachment of the board report and the auditor report, disclosure verification, and electronic filing on the MCA portal within the prescribed window. Our Form AOC-4 work connects with the wider ROC compliance framework, coordinating with company annual filing, Form MGT-7 filing, and statutory audit. As a result, the company’s annual financial compliance is handled as one integrated engagement.

Form AOC-4 is the prescribed electronic form through which a company files its financial statements with the Registrar of Companies under Section 137 of the Companies Act 2013. The financial statements filed in Form AOC-4 include the balance sheet, the profit and loss account, the cash flow statement where applicable, the notes to accounts, and the documents that accompany them — principally the board report and the auditor report.

Form AOC-4 is filed on the Ministry of Corporate Affairs portal after the financial statements have been adopted by the members at the annual general meeting. It is one of the two core annual filings every company makes, the other being the Form MGT-7 annual return.

Filing the financial statements is a recurring annual obligation. Hence, every company — whether actively trading or dormant — must file Form AOC-4 (or the applicable variant) for each financial year, within the period prescribed under Section 137.

Form AOC-4 must be filed with the Registrar of Companies within thirty days from the date on which the annual general meeting of the company is held. Therefore, the thirty-day clock runs from the date of the annual general meeting at which the financial statements are adopted by the members — not from the close of the financial year.

The handling of the deadline depends on the type of company and whether the annual general meeting is held:

The financial statement filing has more than one form, and the right one depends on the company’s profile and structure. The table below sets out the three variants so the correct form is filed.

Form AOC-4 and Form MGT-7 are the two mandatory annual filings every company makes with the Registrar of Companies. They are often mentioned together, but they serve very different purposes and should not be confused.

Companies choose our Form AOC-4 practice for five reasons rooted in real delivery experience. First, a qualified Chartered Accountant with specialised company law and ROC compliance experience reviews every financial statement filing engagement. Second, our team has prepared and filed financial statements — in the regular form, the XBRL format, and the consolidated CFS form — across private limited companies, public companies, and one person companies, so the engagement is grounded in practical filing experience.

Third, we coordinate the company’s full annual compliance — the Form AOC-4 financial statement filing, the Form MGT-7 annual return, and the related event-based filings — so there is no gap on the Registrar’s records. Fourth, we treat the thirty-day deadline as a hard project-management constraint and track it from the date of the annual general meeting. Fifth, our practice is based in Mumbai but works with companies across India through fully remote, MCA-portal-based filing.