What is AOC-4?
Form AOC-4 is the official document through which a company files its Financial Statements with the Ministry of Corporate Affairs. This form must include the Balance Sheet, Profit and Loss account, Directors' Report, Auditors' Report, and other required financial annexures. This filing ensures that the company's financial health is officially recorded and available in the public domain for stakeholders and regulatory oversight.
Who Must File AOC-4?
All companies registered in India, irrespective of their size, turnover, or nature of business (Private, Public, OPC, Section 8), must file Form AOC-4. Depending on the turnover and specific rules, some companies may be required to file AOC-4 XBRL instead of the standard form.
AOC-4 Due Date & Timeline
Under Section 137 of the Companies Act, AOC-4 must be filed within 30 days from the date of the Annual General Meeting (AGM). If the AGM is held on the last permissible date (September 30th), the due date for AOC-4 falls on October 29th.
Consequences of Late Filing AOC-4
Failure to file AOC-4 within the 30-day window results in an immediate and uncapped late fee penalty of ₹100 per day. Beyond financial penalties, chronic failure to file financial statements for three consecutive years can lead to the automatic disqualification of all directors of the company.