MCA Compliance
AOC-4 Filing Guide: How to File Your Company's Financials
AOC-4 is the MCA form for filing your company's audited financial statements. Here is what it includes, when it is due, the attachments it needs, and the late fee for getting it wrong.
After your AGM, two ROC filings follow — and AOC-4 is the one that carries your financials. Get the attachments and timing right, and it is straightforward; get them wrong, and the ₹100/day clock starts.
Quick answer
AOC-4 is the e-form through which a company files its audited financial statements with the Registrar — balance sheet, profit & loss, auditor's report and board's report. It is generally due within 30 days of the AGM, and late filing attracts ₹100 per day with no cap.
What AOC-4 includes
- The audited balance sheet and profit & loss account
- The auditor's report
- The board's report
- The AGM notice and relevant resolutions
Certain companies file AOC-4 XBRL (financials in XBRL format), and companies with subsidiaries file AOC-4 (CFS) for consolidated statements.
When it is due
AOC-4 is filed within about 30 days of the AGM at which the accounts were adopted. The AGM itself is generally within six months of the financial year-end (by 30 September for an April–March year).
The late fee
A flat ₹100 per day with no upper cap until you file. Because it never stops accruing, a delayed AOC-4 can become expensive — file on time.
Common mistakes
- Wrong or missing attachments (the form gets marked defective)
- Filing after the 30-day window
- AOC-4 figures not matching MGT-7
- Using the wrong variant (XBRL/CFS) where it applies
File AOC-4 and MGT-7 together, reconciled, and your annual ROC obligation is cleanly met.
Ready to act?
File AOC-4 correctly and on time
We prepare AOC-4 with the right attachments, get it expert-reviewed and file within the deadline — no defective forms, no ₹100/day surprises.
Frequently asked questions
What is AOC-4?
The MCA e-form through which a company files its audited financial statements — balance sheet, P&L, auditor's report and board's report — with the ROC each year.
When is AOC-4 due?
Generally within 30 days of the AGM at which the financial statements were adopted.
What is the late fee for AOC-4?
₹100 per day with no cap until it is filed, so delays get expensive quickly.
What is AOC-4 XBRL?
A variant requiring financials in XBRL format, applicable to certain classes of companies.
Do I need an AGM before filing AOC-4?
Yes — the financials are adopted at the AGM, and the due date is measured from that date.
Is AOC-4 the same as MGT-7?
No. AOC-4 files the financial statements; MGT-7 files the annual return. Companies file both each year.
Related MFA services
If you want this handled rather than done yourself, these are the matching services.
Written by
MyFinancialAdvisory Editorial
Editorial guidance prepared for business owners and reviewed before production publication.
Reviewed by MyFinancialAdvisory Compliance Team
Written against official sources, with the governing rule named wherever a figure or deadline is given. General guidance — not advice on your specific case.
Ready to act?
File AOC-4 correctly and on time
We prepare AOC-4 with the right attachments, get it expert-reviewed and file within the deadline — no defective forms, no ₹100/day surprises.
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