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MCAFiling Editorial & CA Team
Qualified Chartered Accountants & Company Secretaries · Updated Jun 2026 · 6-8 min read
What is AOC-4 Filing (Financial Statements)?
AOC-4 is the form for filing audited financial statements with the RoC — Balance Sheet, P&L, Cash Flow, Notes, Auditor Report, Board Report, CSR Report (if applicable).
Mandatory for every company within 30 days of the AGM. Late filing: ₹100 per day per filing with no cap — 1-year delay = ₹36,500+ penalty.
Quick facts
| Governing Act | Companies Act, 2013 |
| Relevant Section | Section 137 |
| Form Reference | AOC-4 |
| Filing Authority | RoC / MCA |
| Typical Timeline | 3-5 working days |
| Professional Fee | ₹2,499 onwards |
| Government Fee | ₹200 - ₹600 (capital-based) |
| Late filing penalty | ₹100 per day with no upper cap |
Who needs this filing?
- Every Private Limited Company
- Every Public Limited Company
- OPCs (file within 180 days of FY end since no AGM)
- Companies meeting XBRL thresholds file AOC-4 XBRL instead
Step-by-step process
Finalise audited financials
CA finalises Balance Sheet, P&L, Cash Flow, Notes, Auditor Report. Board adopts.
Hold AGM
Members adopt financials at AGM (within 6 months of FY end, by 30 September).
Prepare Board Report & CSR Report
Draft Board Report (Section 134), CSR Report (Section 135 if applicable).
Fill AOC-4
Complete with details, financial figures, attachments. Certify by professional.
Submit on MCA portal
Upload AOC-4 with attachments. Pay fee. Receive SRN acknowledgment.
Documents required
- Audited financial statements (BS, P&L, Cash Flow)
- Notes to accounts
- Auditor Report
- Directors Report
- CSR Report (if applicable)
- AGM notice & minutes
- List of shareholders
Detailed fees breakdown
| Item | Amount |
|---|
| Professional fee | ₹2,499 |
| Govt fee (capital up to ₹1L) | ₹200 |
| Govt fee (capital ₹1-5L) | ₹300 |
| Govt fee (capital ₹5-25L) | ₹400 |
| Govt fee (capital above ₹1 crore) | ₹600 |
| Late fee | ₹100/day (no cap) |
Note: Government fees vary by state and are payable separately at actuals. Stamp duty depends on registered office state. Professional fees shown are indicative.
Key advantages
- Statutory compliance — avoid penalty & director disqualification
- Keeps company "Active" on MCA
- Required for investor due diligence
What happens after this filing?
Once AOC-4 Filing (Financial Statements) is complete, the following ongoing compliances apply:
- MGT-7 within 60 days of AGM
- ADT-1 within 15 days of AGM
- DPT-3 by 30 June
- DIR-3 KYC by 30 September
Frequently asked questions
When is AOC-4 due?
Within 30 days of AGM. AGM by 30 September (FY ending 31 March), so AOC-4 deadline typically 30 October.
OPC AOC-4 due date?
OPCs don't hold AGM. Due within 180 days from FY end — by 27 September for FY ending 31 March.
When is AOC-4 XBRL mandatory?
Listed companies, public companies with capital ≥ ₹5 cr, turnover ≥ ₹100 cr, NBFCs.
Late filing penalty?
₹100 per day per filing with no upper limit. Repeated delays can lead to director disqualification under Section 164.
Can AOC-4 be revised?
Yes through Form AOC-4 (Revised). Common reasons: typo, error, audit qualification noted later.
Related services
Disclaimer: This page is for general informational purposes only. Tax rates, government fees and compliance requirements may change. Form references (e.g. AOC-4) are statutory form identifiers used to describe the filing we assist with. MCAFiling.in is a private professional services platform and is
not affiliated with the Ministry of Corporate Affairs or the Government of India. Official portal:
mca.gov.in.