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Company Law & ROC

AOC-4, Financial Statements Filing

Filing of a company's financial statements with the Registrar of Companies.

Who files it

Every registered company, annually.

Frequency

Annual

Due date

Within 30 days of the Annual General Meeting

Filed with

MCA21 portal

AOC-4 puts the company's audited balance sheet, profit and loss account, and board's report on public record with the ROC, which is why it is one of the filings due diligence teams and lenders check first when reviewing a company.

Delay attracts an additional fee that escalates the longer the delay continues, on top of separate penalties under the Companies Act for the company and its officers.

This is a quick-reference summary, not a filing walkthrough. Due dates shown are the statutory defaults and can be extended in practice; applicability depends on your specific registration, turnover, and entity type. For general informational purposes only, not professional tax or legal advice.

Read more

Annual ROC Compliance Checklist for Private Limited Companies

Incorporation isn't the finish line. It's the start of a yearly ROC filing cycle. Here's a realistic month-by-month checklist private limited companies can actually follow.

Related terms

ROC (Registrar of Companies)The government office under the Ministry of Corporate Affairs responsible for registering companies and LLPs and overseeing their ongoing statutory filings.Statutory AuditAn independent, legally mandatory audit of a company's financial statements, conducted by a chartered accountant, required for essentially all companies regardless of size or turnover.

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