AOC-4: Financial Statement Filing Cover
Summarise the details for filing a company's audited financial statements with the ROC in Form AOC-4.
What it is
Under Section 137 of the Companies Act, 2013, every company files its audited financial statements, the board's report, the auditor's report and other attachments with the Registrar in Form AOC-4 (AOC-4 XBRL or AOC-4 CFS where applicable) within 30 days of the annual general meeting. A one person company files within 180 days of the end of the financial year. The cover letter summarises the year, AGM date, auditor and the key figures.
When it is used
- Annual ROC filing after the AGM.
- Filing consolidated financial statements for a group.
- Filing after an adjourned AGM.
What the template covers
- Company name, CIN and registered office
- Financial year, year end and AGM date
- Date of adoption by members
- Auditor firm name, FRN and audit opinion
- Revenue, profit and total assets
- Authorised director and date of filing
Details you will need
The generator asks for the following. Fields marked with an asterisk in the form are required; the rest can be left blank and filled in later in Word.
Company
Company Name; CIN; Registered Office
Period
Financial Year; FY End Date; AGM Date; Date of Adoption by Members
Auditor
Auditor Firm Name; FRN; Type of Audit Opinion
Key Figures
Revenue from Operations (₹); Profit/(Loss) after Tax (₹); Total Assets (₹)
Authentication
Authorised Director; DIN; Date of Filing
Stamp duty, registration and filing
Late filing attracts an additional fee for each day of delay with no upper limit, and continued default can lead to disqualification of directors under Section 164(2). Certain companies must file in XBRL. The form is certified by a practising professional. Check current fees on mca.gov.in.
Generate the AOC-4 — Financial Statement Filing Cover
Fill in the form and download the draft as a Word file. It is a general template, not legal or professional advice; have it reviewed for your facts before you sign or rely on it.
Need this checked against your facts, or the registration or filing that follows (e.g. the MCA e-form filing)? Contact SKAG and Associates
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Frequently asked questions
What is the due date for AOC-4?
Within 30 days of the AGM; for a one person company, within 180 days of the year end.
What is the late fee for AOC-4?
An additional fee for each day of delay, as notified by MCA. Use the MCA late fee calculator for the current amount.
Which companies file AOC-4 XBRL?
Listed companies and companies above specified thresholds of paid-up capital or turnover, as the rules provide.
This page gives general information for reference only. Laws, stamp duty rates and filing requirements change and differ between States, so confirm the current position for your case. Related: all document templates · free tax calculators · compliance calendar and guides.