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Form AOC-4 Financial Statements Filing

Submit your company's audited financial statements and Directors' Report to the ROC. SNB Consultancy prepares and files Form AOC-4, Form AOC-4 CFS (Consolidated Financials), and Form AOC-4 XBRL under Section 137 of the Companies Act, 2013.

Under Section 137 of the Companies Act, 2013, every company registered in India must file its audited financial statements (including Balance Sheet, Profit & Loss Account, Cash Flow Statement, Auditors' Report, and Directors' Report) with the Registrar of Companies (ROC) by submitting Form AOC-4 within 30 days of holding its Annual General Meeting (AGM).

Our Form AOC-4 Filing Services Include:

  • Form AOC-4 e-filing for standalone financial statements & Directors' Report under Sec 134
  • Form AOC-4 CFS filing for holding companies with subsidiaries, joint ventures, or associates
  • Form AOC-4 XBRL conversion & tagging for companies with paid-up capital ≥ ₹5 Crore or turnover ≥ ₹100 Crore
  • CSR disclosure reporting (Form CSR-2) & Secretarial Audit report attachment (Form MR-3)
  • Prevention of ₹100 per day statutory late fee penalties under Section 137(3)

Statutory Attachments Required in Form AOC-4

Form AOC-4 is a comprehensive financial disclosure e-form that requires mandatory attachments certified by statutory auditors:

Mandatory AOC-4 Attachments Checklist

Mandatory Attachment Financial / Governance Content Statutory Governing Section
Audited Financial Statements Audited Balance Sheet, Profit & Loss Statement, Notes to Accounts, & Cash Flow Statement. Section 129 of Companies Act, 2013
Independent Auditors' Report Statutory Audit opinion, CARO 2020 report, & Internal Financial Controls (IFC) statement. Section 143 of Companies Act, 2013
Directors' Report (Board's Report) Company operations, dividend recommendation, reserves, & Director Responsibility Statement. Section 134 of Companies Act, 2013
Form CSR-2 Report Report on Corporate Social Responsibility activities for eligible net worth/turnover entities. Section 135 of Companies Act, 2013

Documents Required for AOC-4 Filing

  • Audited Financial Package: Complete signed audited Balance Sheet, P&L, Notes to Accounts, and Audit Report.
  • Signed Directors' Report: Approved Board's Report signed by at least two directors including Managing Director.
  • AGM Adoption Resolution: Board & AGM resolution copy adopting audited financial statements.

File Your Form AOC-4 Financial Statements

Partner with SNB Consultancy for audited financial statement formatting, Directors' Report drafting, and 30-day post-AGM MCA filing.

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