Information

What is AOC-4?

The main means of communication between the Board of Directors and the shareholders is through the financial statements. Form AOC 4 is used to file the financial statements for each financial year with the Registrar of Companies (ROC). In the case of consolidated financial statements, the company shall file the AOC 4 CFS.

Companies which need to file AOC-4
  • Category I

    Every Company registered under Companies Act, 2013 or Companies Act, 1956 is required to file their Financial Statements in e-Form AOC-4 including Directors Report along with other relevant attachments within 30 days from the date of Annual General meeting.

  • Category II

    Every Company whose name has been published in Strike-Off Public Notice No-ROC-DEL/248/STK-5/2018/2912, dated 18.06.2018 to 31250 Companies, for not doing the Annual Compliance & Fillings.

  • Category III

    All the Companies whose Director(s) has been disqualified under section 164(2)of Companies Act, 2013 for non-compliance of Annual Filing.

Companies which need to file AOC-4 XBRL- (extensible business reporting language)

The following companies are required to file AOC 4 XBRL (extensible business reporting language):

  • All companies listed with any stock exchange in India and their Indian subsidiaries.
  • All companies with a capital of 5 crores or above.
  • All companies with a turnover of 100 crores or more.
  • All companies which were covered till date under the Companies Rules 2011.

Late fees on form AOC 4

In case of delay in filing the annual returns/balance sheet/financial statement the following fees is applicable:

Period of delay Additional fee payable
Delay beyond period provided under Section 92(4) of the Act ₹ 100 per day
Delay beyond period provided under Section 137(1) of the Act ₹ 100 per day

In case of delay in filing the belated annual returns/balance sheet/financial statement the following fees is applicable:

Period of delay Additional fee payable
Up to 30 days 2 times of normal filing fees
More than 30 days and up to 60 days 4 times of normal filing fees
More than 60 days and up to 90 days 6 times of normal filing fees
More than 90 days and up to 180 days 10 times of normal filing fees
Beyond 180 days 12 times of normal filing fees

List of Documents :-

  • Copy of financial statements duly authenticated as per section 134 (including Board’s report, auditors’ report and other documents)
  • Statement of subsidiaries as per section 129 – Form AOC-1
  • Statement of the fact and reasons for not adopting Financial statements in the annual general meeting (AGM)
  • Statement of the fact and reasons for not holding the AGM
  • Approval letter of extension of financial year or AGM
  • Supplementary or test audit report under section 143
  • Company CSR policy as per sub-section (4) of section 135
  • Details of other entity(s)
  • Details of salient features and justification for entering into contracts/Arrangements/transactions with related parties as per Sub-section (1) of section 188 – Form AOC-2
  • Details of comments of CAG of India
  • Secretarial Audit Report
  • Directors’ report as per sub-section (3) of section 134
  • Details of remaining CSR activities
  • Optional attachment(s), if any
Information
What is AOC-4?

The main means of communication between the Board of Directors and the shareholders is through the financial statements. Form AOC 4 is used to file the financial statements for each financial year with the Registrar of Companies (ROC). In the case of consolidated financial statements, the company shall file the AOC 4 CFS.

Companies which need to file AOC-4
  • Category I

    Every Company registered under Companies Act, 2013 or Companies Act, 1956 is required to file their Financial Statements in e-Form AOC-4 including Directors Report along with other relevant attachments within 30 days from the date of Annual General meeting.

  • Category II

    Every Company whose name has been published in Strike-Off Public Notice No-ROC-DEL/248/STK-5/2018/2912, dated 18.06.2018 to 31250 Companies, for not doing the Annual Compliance & Fillings.

  • Category III

    All the Companies whose Director(s) has been disqualified under section 164(2)of Companies Act, 2013 for non-compliance of Annual Filing.

Companies which need to file AOC-4 XBRL- (extensible business reporting language)

The following companies are required to file AOC 4 XBRL (extensible business reporting language):

  • All companies listed with any stock exchange in India and their Indian subsidiaries.
  • All companies with a capital of 5 crores or above.
  • All companies with a turnover of 100 crores or more.
  • All companies which were covered till date under the Companies Rules 2011.

In case of delay in filing the annual returns/balance sheet/financial statement the following fees is applicable:

Period of delay Additional fee payable
Delay beyond period provided under Section 92(4) of the Act ₹ 100 per day
Delay beyond period provided under Section 137(1) of the Act ₹ 100 per day

In case of delay in filing the belated annual returns/balance sheet/financial statement the following fees is applicable:

Period of delay Additional fee payable
Up to 30 days 2 times of normal filing fees
More than 30 days and up to 60 days 4 times of normal filing fees
More than 60 days and up to 90 days 6 times of normal filing fees
More than 90 days and up to 180 days 10 times of normal filing fees
Beyond 180 days 12 times of normal filing fees
  • Copy of financial statements duly authenticated as per section 134 (including Board’s report, auditors’ report and other documents)
  • Statement of subsidiaries as per section 129 – Form AOC-1
  • Statement of the fact and reasons for not adopting Financial statements in the annual general meeting (AGM)
  • Statement of the fact and reasons for not holding the AGM
  • Approval letter of extension of financial year or AGM
  • Supplementary or test audit report under section 143
  • Company CSR policy as per sub-section (4) of section 135
  • Details of other entity(s)
  • Details of salient features and justification for entering into contracts/Arrangements/transactions with related parties as per Sub-section (1) of section 188 – Form AOC-2
  • Details of comments of CAG of India
  • Secretarial Audit Report
  • Directors’ report as per sub-section (3) of section 134
  • Details of remaining CSR activities
  • Optional attachment(s), if any