ROC · annual
AOC-4: Annual Financial Statements (OPC)
File your annual accounts
DUE DATE
27 September every year
FILED WITH
MCA / ROC
HANDLED BY
Chartered Accountant
EST. COST
₹3,000 – ₹8,000
What is AOC-4?
OPCs must file their financial statements (balance sheet, P&L, cash flow) with the Registrar of Companies within 180 days of the financial year end — approximately September 27 each year. Unlike Private Limited companies, OPCs are exempt from holding an AGM, so the deadline is tied to the FY close (March 31) rather than an AGM 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; Companies (Accounts) Rules 2014, Rule 12(1)
Pending CA review
Documents required
Audited balance sheetP&L accountCash flow statementNotes to accountsAuditor report
Applies to:
opc
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