Glossary · Compliance & filings
AOC-4 meaning
AOC-4 is the MCA e-form a company uses to file audited financial statements with the ROC under Section 137. See its variants, due date basis and attachments.
What is the full form of AOC-4?
AOC stands for Accounts of Company. The AOC series of forms sits under the Companies (Accounts) Rules, 2014, and AOC-4 is the one that carries a company's annual financial statements to the ROC. Once filed, the financial statements become part of the public record that anyone can view on the MCA portal for a fee.
Which version of AOC-4 should a company file?
| Form | Used for |
|---|---|
| AOC-4 | Standalone financial statements of most companies |
| AOC-4 CFS | Consolidated financial statements, where a company has subsidiaries, associates or joint ventures |
| AOC-4 XBRL | Classes of companies required to file in XBRL format |
| AOC-4 NBFC | Specified NBFCs that follow Ind AS |
Which class a company falls into depends on criteria in the Companies (Filing of Documents and Forms in XBRL) Rules and related notifications. Check the current criteria on the MCA website or with your Company Secretary before choosing.
When is AOC-4 due?
Under Section 137 of the Companies Act, 2013, a company files its financial statements within 30 days of the annual general meeting at which they were adopted. A One Person Company, which does not hold an AGM, files within 180 days of the close of the financial year. If the AGM is not held, the Act still requires the statements to be filed within the same period, with a note of the reasons. Late filing attracts additional fees, and you should confirm the current fee table on the MCA portal.
How does AOC-4 fit into the annual cycle?
Illustrative example. A private company's year ends on 31 March. The auditor signs on 20 August, the board approves the board's report, and the AGM is held on 25 September. The AOC-4 deadline is 30 days after the AGM, so 25 October. The annual return, MGT-7 or MGT-7A, is due 60 days after the same AGM. Many practices file AOC-4 first because the annual return refers to figures and details that should already be on record.
The work that takes time is collecting signed statements and attachments from the client, not the upload itself. MCA e-form filing software for CS firms can pre-fill company details, check DIN, PAN and dates on entry and track the AGM-linked due date. The step-by-step V3 flow is in the MCA V3 e-form filing workflow.
What are the common AOC-4 mistakes?
- AOC-4 vs MGT-7. AOC-4 carries the financial statements; MGT-7 is the annual return of company details, shareholding and meetings. Both are needed.
- Counting from year-end. The 30 days run from the AGM, except for an OPC.
- Wrong variant. Filing plain AOC-4 when XBRL or CFS is required leads to rework.
- Unsigned or mismatched attachments. The board's report and auditor's report must match the figures entered.
Plan both annual forms together on a ROC compliance calendar.
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Where this shows up in our work. AutoROC: Clients raise ROC requests; the assistant picks the MCA e-Form, pre-fills it and collects what’s missing. Book a 30-minute working session with an engineer.
Questions
What is the full form of AOC-4?
AOC stands for Accounts of Company. Form AOC-4 is used to file a company's audited financial statements, with the board's report and auditor's report, with the Registrar of Companies on the MCA portal.
What is the due date for filing AOC-4?
Under Section 137 of the Companies Act, 2013, AOC-4 is due within 30 days of the AGM. A One Person Company files within 180 days of the end of the financial year.
What is the difference between AOC-4 and AOC-4 XBRL?
Both file financial statements. AOC-4 XBRL is for classes of companies required to submit in XBRL format, a tagged data format; others file the standard AOC-4. Check the current criteria on the MCA website.