Form AOC-4 Financial Statements Filing
Mandatory public filing of the company's annual financial accounts, directors' report, and auditor's report with the ROC to maintain corporate transparency and financial standing.
Section 137, Companies Act, 2013 read with Rule 12(1) of Companies (Accounts) Rules, 2014
Republic of India (Central Portal)
3 to 5 Business Days
Why This Statutory Filing Is Required
Mandatory public filing of the company's annual financial accounts, directors' report, and auditor's report with the ROC to maintain corporate transparency and financial standing.
Who This Service Is For & Statutory Eligibility
Every private limited, public limited, and OPC registered under the Companies Act, 2013.
Prerequisites & Mandatory Documents Checklist
- Audited Balance Sheet and Profit & Loss Account signed by 2 directors and statutory auditor
- Cash Flow Statement (unless classified as Small Company or OPC under Section 2(40))
- Comprehensive Notes to Accounts and Significant Accounting Policies
- Board's Report signed under Section 134 with management discussion and state of affairs
- Auditor's Report and CARO 2020 annexures (where applicable)
- Form AOC-1 (Statement of subsidiary, associate, and joint-venture accounts)
Step-by-Step Portal Execution Procedure
- Step 1: Convene AGM and adopt audited financial statements within 6 months of financial year close
- Step 2: Complete electronic Form AOC-4 web-form on the MCA V3 portal
- Step 3: Enter balance sheet values, CSR spend particulars, and attach signed financial reports
- Step 4: Pre-scrutinize form; affix Class 3 DSC of Director and practicing professional (CA/CS)
- Step 5: Submit form within 30 days of AGM date and pay statutory filing fee via Bharatkosh
Transparent Pricing & Statutory Cost Architecture
Form AOC-4 Financial Statements Filing | CraftEgon CCS
Calibrated at 9% below prevailing market fee (₹4,200). Complete professional drafting, compilation, verification, and portal upload.
- Independent Chartered Accountant / Company Secretary Verification
- Electronic Form Pre-Scrutiny & Error Reconciliation
- Digitally Signed Portal Upload with SRN Acknowledgement Delivery
Government Fees & Disbursements
Base ROC fee: ₹200 to ₹600 based on share capital; Statutory Late Fee: ₹100 per day flat under Section 403 without upper cap.
Statutory Penalties for Non-Compliance
Company liable to penalty of ₹10,000 + ₹100/day (up to ₹2,00,000); Director liable to ₹10,000 + ₹100/day (up to ₹50,000). Non-filing for 3 consecutive years triggers 5-year Director Disqualification under Section 164(2).