What is Form AOC-4? Company financials (MCA)

Form AOC-4 is the filing an Indian company uses to submit its financial statements to the Registrar of Companies (ROC) under Section 137 of the Companies Act, 2013. It is how the company's balance sheet, profit and loss account, and auditor's report reach the public register. This guide explains what Form AOC-4 contains, when it is due, and how it differs from the annual return. It is not investment advice.

What does Form AOC-4 contain?

Form AOC-4 carries the company's approved financial statements for the year: the balance sheet, the profit and loss account, the cash flow statement where applicable, the notes to accounts, and the auditor's report. A company that prepares consolidated financial statements files them on Form AOC-4 CFS. Together these are the company-level financials that sit on the registrar record, distinct from the quarterly and annual results a listed company also files with the stock exchanges.

When is Form AOC-4 filed, and by whom?

Form AOC-4 is filed within 30 days of the annual general meeting, by companies filing their financial statements with the Registrar. It is a separate filing from the annual return, Form MGT-7, which lists shareholders and directors and is due within 60 days of the AGM. A company files both each year.

Where does Form AOC-4 sit, and is it public?

Form AOC-4 is filed on the MCA21 portal, the Ministry of Corporate Affairs e-governance system, with the Registrar of Companies. Any person may inspect it or obtain copies on payment of a nominal fee under Section 399 of the Companies Act, 2013, so the financial statements are a public record. For the annual return that pairs with it, see Form MGT-7, and for how the two differ, see MGT-7 vs AOC-4.

Flock reads disclosure filings and keeps each one dated and linked to its source, so you can move from a summary to the underlying record in one step. What any of it means for your money is your call to make.