ROC · annual
AOC-4: Annual Financial Statements
File your annual accounts
DUE DATE
Within 30 days of your AGM
FILED WITH
MCA / ROC
HANDLED BY
Chartered Accountant
EST. COST
₹3,000 – ₹8,000
What is AOC-4?
Your company's balance sheet, profit and loss account, and cash flow statement must be filed with the Registrar of Companies every year. These must be prepared and certified by your statutory auditor. Due within 30 days of your Annual General Meeting (AGM). Your AGM is due six months after your financial year closes — nine months for your very first one — so this deadline moves with it rather than falling on a fixed date.
Penalty for missing AOC-4
₹1,000 per day with no maximum cap. This can become very expensive very quickly.
Source: Companies Act 2013, s.137
Pending CA review
Documents required
Audited balance sheetP&L accountCash flow statementNotes to accountsAuditor report
Applies to:
private limited
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