AOC-4
What AOC-4 means, how it works, a worked example, the mistakes we see and the questions founders ask.
DefinitionAOC-4 is the annual MCA form through which a company files its audited financial statements, board report and auditor's report, due within 30 days of the AGM.
Every company files AOC-4 once a year, even with no revenue. It carries the balance sheet, profit and loss account, notes, the auditor's report and the board's report, all signed with a director's DSC and, for most companies, certified by a practising professional. The due date is 30 days after the AGM, so 29 October for a company holding its AGM on 30 September; an OPC, which has no AGM, files within 180 days of the year end. Late filing costs ₹100 per day with no upper cap, and persistent default can disqualify directors. Small companies and OPCs use the same form with lighter disclosures. In practice AOC-4 is the second half of a pair with MGT-7A, and both depend on the audit being finished in time.
How AOC-4 works
AOC-4 carries a company's audited financial statements to the Registrar: the balance sheet, profit and loss account, cash flow statement where applicable, notes, the auditor's report and the board's report with its annexures. It is due within 30 days of the annual general meeting, which for most companies means by 30 October for a 30 September AGM.
Which version you file depends on the company. A company with a subsidiary also files AOC-4 CFS with the consolidated statements. Companies that must file in XBRL (listed companies, those with paid-up capital of ₹5 crore or more, or turnover of ₹100 crore or more) use AOC-4 XBRL. Small companies and One Person Companies file the plain form, and an OPC, which holds no AGM, files within 180 days of its year end.
The additional fee for delay is ₹100 for every day the form is late, with no upper limit. Two consecutive years without AOC-4 and MGT-7 also disqualify the directors under Section 164 and put the company on the strike-off list, which is why the annual filing season matters more than its paperwork suggests.
A Mumbai trading company with a 31 March year end gets its audit signed on 25 August, holds the AGM on 29 September and files AOC-4 on 15 October, 16 days after the AGM. Had the AGM slipped to 30 September and the filing to 30 November, the additional fee would have been ₹3,100 on top of the normal fee, and the directors would have started the two-year clock towards disqualification.
Mistakes we see with AOC-4
- Holding the AGM late, which pushes AOC-4 and MGT-7 late with it and attracts separate penalties for the AGM itself.
- Filing the financials without the board's report or with an unsigned auditor's report, which the Registrar marks as defective and treats as not filed.
- Assuming a company with no revenue has nothing to file; a dormant year still needs audited statements and an AOC-4.
Last updated 19 October 2026. Checked against the MCA, GST, Income-tax and Trade Marks rules in force for October 2026.
Where you will meet this term
- Company Annual FilingsPrivate Limited Companies, OPCs and LLPs that want every ROC filing done on time, with the AGM and audit coordinated.from ₹9,999/year
- Accounting & MISFounders who want the books closed every month and a one-page MIS they can actually read, with GST and TDS data ready on time.from ₹4,999/month
Questions founders ask about AOC-4
What is the due date for AOC-4?
Within 30 days of the AGM. With the AGM held by 30 September, the form is due by 30 October. An OPC files within 180 days of 31 March, so by 27 September.
Do I need an audit if my company made no sales?
Yes. Every company, whatever its turnover, must have its accounts audited by its statutory auditor and file them on AOC-4. The audit of a dormant company is quick, but it is not optional.
What is the penalty for not filing AOC-4?
An additional fee of ₹100 per day with no cap, and under Section 137 a penalty on the company and each defaulting officer. Two years of non-filing of the annual forms disqualifies the directors for five years.