{"id":2479,"date":"2019-11-04T12:48:25","date_gmt":"2019-11-04T07:18:25","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2479"},"modified":"2019-11-04T12:48:52","modified_gmt":"2019-11-04T07:18:52","slug":"form-aoc-4","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/form-aoc-4\/","title":{"rendered":"Form AOC-4 (Financial statements in Accounts of Companies form No.4)"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Form AOC-4 is one of the <a href=\"https:\/\/aktassociates.com\/blog\/annual-compliance-for-one-person-company\/\">annual filing<\/a> form used to file the financial statements of the company with the Registrar of companies. This article discusses Form AOC-4 in detail.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2482 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Form-AOC-4-1.png\" alt=\"Financial statements in Accounts of Companies form No.4\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Form-AOC-4-1.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Form-AOC-4-1-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Form-AOC-4-1-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/form-aoc-4\/#What_is_Form_AOC-4\" title=\"What is Form AOC-4\">What is Form AOC-4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/form-aoc-4\/#What_are_the_Documents_to_be_accompanied_with_Form_AOC-4\" title=\"What are the Documents to be accompanied with Form AOC-4?\">What are the Documents to be accompanied with Form AOC-4?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/form-aoc-4\/#Who_is_required_to_File_Form_AOC-4\" title=\"Who is required to File Form AOC-4?\">Who is required to File Form AOC-4?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/form-aoc-4\/#Form_AOC-4_XBRL\" title=\"Form AOC-4 XBRL\">Form AOC-4 XBRL<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/form-aoc-4\/#Form_AOC-4_CFS\" title=\"Form AOC-4 CFS\">Form AOC-4 CFS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/form-aoc-4\/#E-Form_AOC-4\" title=\"E-Form AOC-4\">E-Form AOC-4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/form-aoc-4\/#Due_Date_to_File_Form_AOC-4\" title=\"Due Date to File Form AOC-4\">Due Date to File Form AOC-4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/form-aoc-4\/#Certification_of_Form_AOC-4\" title=\"Certification of Form AOC-4\">Certification of Form AOC-4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aktassociates.com\/blog\/form-aoc-4\/#Fees_for_Filing_Form_AOC-4\" title=\"Fees for Filing Form AOC-4\">Fees for Filing Form AOC-4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aktassociates.com\/blog\/form-aoc-4\/#Applicable_Fees_on_Late_filing_of_Form_AOC-4\" title=\"Applicable Fees on Late filing of Form AOC-4\">Applicable Fees on Late filing of Form AOC-4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/aktassociates.com\/blog\/form-aoc-4\/#Penalty_for_Non-Filing\" title=\"Penalty for Non-Filing\">Penalty for Non-Filing<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"What_is_Form_AOC-4\"><\/span><strong>What is Form AOC-4<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">For the purpose of section 137 of the<a href=\"https:\/\/aktassociates.com\/blog\/incorporation-of-company\/\"> companies act 2013<\/a> and sub-rule (1) of Rule 12 of Companies (Accounts) Rules, 2014, form AOC -4 shall be used for filing financial statements along with all other required documents with the registrar.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_are_the_Documents_to_be_accompanied_with_Form_AOC-4\"><\/span><strong>What are the Documents to be accompanied with Form AOC-4?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Following are the Documents required to be accompanied with Form AOC-4 in addition to the Financial statements<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Copies of financial statements\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Board\u2019s report<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Auditors\u2019 report\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Form AOC-1 (Statement of subsidiaries as per section 129)\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Statement of the fact and reasons for not adopting Financial statements in the <a href=\"https:\/\/aktassociates.com\/blog\/annual-general-meeting-under-companies\/\">annual general meeting (AGM).\u00a0<\/a><\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Statement of reasons and facts, <\/span><span style=\"font-weight: 400;\">in case of <\/span><span style=\"font-weight: 400;\">not holding the AGM.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Letter of approval of the extension of financial year or AGM\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Company CSR policy as per sub-section (4) of section 135\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Details of other entity(s)\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Form AOC-2 (Details of salient features and justification for entering into contracts or Arrangements or transactions with related parties as per section 188(1)).\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Details of comments of CAG of India\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Secretarial Audit Report\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Details of remaining CSR activities\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Optional attachment(s), if any.\u00a0<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Who_is_required_to_File_Form_AOC-4\"><\/span><strong>Who is required to File Form AOC-4?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Form_AOC-4_XBRL\"><\/span><strong>Form AOC-4 XBRL<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">As per Rule 3, following class of companies are required to file their financial statements and other required documents under section 137 of the Act, with the registrar in e-Form AOC-4 XBRL (XBRL means Extensible Business Reporting Language): &#8211;\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Every company which is listed with any of the Stock Exchange(s) in India &amp; their Indian subsidiaries.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Every company having paid-up capital of Rs.5 crore or more.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Every company having a turnover of Rs.100 crore or more.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Every Company which is until covered under the Companies (Filing of Documents &amp; Forms in XBRL) Rules, 2011.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Form_AOC-4_CFS\"><\/span><strong>Form AOC-4 CFS<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Companies that are required to prepare consolidated financial statements as per the provisions of sub-section (3) of section 129 of Companies Act, 2013 shall file their financial statements with the registrar in Form AOC-4 CFS.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"E-Form_AOC-4\"><\/span><strong>E-Form AOC-4<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">All companies other than the companies required to file their financial statements in XBRL and CFS are required to file a single e-Form AOC-4 along with its financial statements and other documents as required under the Act.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Due_Date_to_File_Form_AOC-4\"><\/span><strong>Due Date to File Form AOC-4<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per the provisions of section 137(1) of the Companies Act, 2013, all Companies within the period of thirty days of completion of the company\u2019s Annual General Meeting are required to file Form AOC-4 with the Registrar.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If the AGM has not held up to the due date i.e. till 30th September, the company would be required to file the AOC4 within 30 days from the due date of AGM i.e, on or before 30th October<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the case of <a href=\"https:\/\/aktassociates.com\/blog\/one-person-company-opc-features\/\">One Person Company (OPC),<\/a> they shall file their financial statements duly adopted by its members within a period of 180 days from the date of closure of the financial year.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As per the General Circular No.13\/2019 dated 29.10.2019, the Due date for Filing Form AOC-4, AOC-4 XBRL, AOC-4 CFS has been extended up to 30.11.2019.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Certification_of_Form_AOC-4\"><\/span><strong>Certification of Form AOC-4<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per <a href=\"https:\/\/aktassociates.com\/blog\/registered-office-of-the-company\/\">Companies (Registration Offices and Fees)<\/a> Amendment Rules, 2014, e-Form AOC-4 filed by companies, other than OPC (one person companies) and small companies, under sub-rule (1) of rule 9, has to be certified by a practicing chartered accountant, cost accountant, company secretary in whole-time practice.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Fees_for_Filing_Form_AOC-4\"><\/span><strong>Fees for Filing Form AOC-4<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<tbody>\n<tr>\n<td><b>Nominal Share Capital<\/b><\/td>\n<td><b>Applicable Fees<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Share Capital &lt; 1,00,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Rs.200\/-<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1,00,000 to 4,99,999<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Rs.300\/-<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5,00,000 to 24,99,999<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Rs.400\/-<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">25,00,000 to 99,99,999<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Rs.500\/-<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">&gt; <\/span><span style=\"font-weight: 400;\">1,00,00,000 Share capital<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Rs.600\/-<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">In case of companies not having a share capital, fees applicable shall be Rs.200\/- per document.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Applicable_Fees_on_Late_filing_of_Form_AOC-4\"><\/span><strong>Applicable Fees on Late filing of Form AOC-4<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<tbody>\n<tr>\n<td><b>Sl.No<\/b><\/td>\n<td><b>Period of Delay<\/b><\/td>\n<td><b>Late Fees<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Up to the period of 30 days<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2 times of normal filing fees<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30 days to 60 days<\/span><\/td>\n<td><span style=\"font-weight: 400;\">4 times of normal filing fees<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">60 days to 90 days<\/span><\/td>\n<td><span style=\"font-weight: 400;\">6 times of normal filing fees<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">90 days to 180 days<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10 times of normal filing fees<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">180 days to 270 days<\/span><\/td>\n<td><span style=\"font-weight: 400;\">12 times of normal filing fees<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><a href=\"https:\/\/aktassociates.com\/business-compliance\/yearly-compliance\/annual-filing-opc\"> <img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2483 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Annual-filing-for-One-person-company.png\" alt=\"Annual filing for One person company\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Annual-filing-for-One-person-company.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Annual-filing-for-One-person-company-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Annual-filing-for-One-person-company-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Penalty_for_Non-Filing\"><\/span><strong>Penalty for Non-Filing<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In case of failure to file Form AOC-4 along with a copy of the financial statements before the due date, the company will be punishable with fine of Rs.1,000\/- for each day during which the failure continues but the same shall not exceed Rs.10 lakhs.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Further, Every officer in default could be punished with imprisonment for a term which may extend to six months or with fine which may not be less than Rs.1 lakh but which may extend up to Rs.5 lakhs.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Form AOC-4 is one of the annual filing form used to file the financial statements of the company with the &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Form AOC-4 (Financial statements in Accounts of Companies form No.4)\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/form-aoc-4\/#more-2479\">Read more<span class=\"screen-reader-text\">Form AOC-4 (Financial statements in Accounts of Companies form No.4)<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2481,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Form AOC-4 (Financial statements in Accounts of Companies form No.4)<\/title>\n<meta name=\"description\" content=\"Form AOC-4 is one of the annual filing form used to file the financial statements of the company with the Registrar of companies. 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