{"id":2171,"date":"2018-07-11T10:31:56","date_gmt":"2018-07-11T10:31:56","guid":{"rendered":"https:\/\/companyregistrationonline.in\/?p=2171"},"modified":"2025-06-27T08:16:47","modified_gmt":"2025-06-27T08:16:47","slug":"all-about-aoc-4","status":"publish","type":"post","link":"https:\/\/companyregistrationonline.in\/blog\/all-about-aoc-4\/","title":{"rendered":"AOC 4 – Annual Filing of Financial Statements"},"content":{"rendered":"
As per Companies Act, 2013 it is necessary for every company to file annual accounts and annual returns within 30 days and 60 days respectively from the conclusion of the Annual<\/a> Gene<\/a>ral<\/a> Meeting<\/a>.\u00a0The financial statements of a company must be filed with the Ministry of Corporate Affairs<\/a> every year. The MCA form for filing financial statements is AOC-4.<\/a><\/p>\n AOC-4 has to be filled by every company within 30 days from the conclusion of the Annual General Meeting with the Ministry of corporate affairs. The form AOC-4 has to be uploaded along with Board\u2019s report, Auditor\u2019s report, and other documents which are mandatory as per the company\u2019s business activity. Every Form AOC-4 has to be certified by a Practicing Chartered Accountant or Company Secretary.<\/p>\n After company registration<\/a>, the financial statements must be filed with the registrar of the company every year. If a company fails to file these financial statements within the stipulated period, it will be liable for a penalty or additional fees.<\/p>\n The procedure for filing of\u00a0annual return\u00a0and annual accounts are as follows:<\/p>\n The requirements of documents for filling form AOC 4 depends on the business activity and compliances involved. Generally, the financial statement of a company includes a Balance Sheet, Profit and Loss Account, Cash flow statement (if applicable), and explanatory notes annexed to the financial statement. These are the following documents that need to be filled with Form AOC-4.<\/p>\n If you want to apply for Private Limited Company Registration<\/a>, you can go with Company Registration Online<\/a>.<\/span><\/p><\/blockquote>\n Financial Statements of a company along with Form AOC-4 are required to be filed with the Registrar for each Financial Year. As per the requirement of the Companies Act 2013 all the attachments including financial statements uploaded with Form AOC-4 must be signed. In the case of AOC-4, SD copies are not acceptable, only hand-signed copies are accepted.<\/p>\n The Companies which fall under XBRL requirements have to file the financial statement on the MCA portal in XBRL format. The criteria for XBRL Filing for companies are:<\/p>\n Fees for the filing of the Form AOC-4 is based on companies’ share capital. Below is the fee structure as per the share capital of the company.<\/p>\nRequirements for filing of AOC-4<\/strong><\/h2>\n
Due – date for filing of AOC-4<\/strong><\/h3>\n
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Documents Required for the filing of AOC-4<\/strong><\/h3>\n
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Filing of Form AOC-4<\/strong><\/h3>\n
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Fees for filing AOC-4<\/strong><\/h3>\n