MCA Filings

What is AOC-4? Annual Financial Statements Form Explained

AOC-4 is the MCA form every Indian company files to upload its audited annual financial statements. We walk through what's inside, who signs it, and the 30-day deadline after the AGM.

Every March or June, finance teams at Indian companies get the same reminder from their CS: AGM done, now file AOC-4. If you've never opened the form, it looks like another MCA upload box. But AOC-4 is actually where the audited balance sheet and P&L land on the public record - and lenders read it before they read anything else.

So what is AOC-4?

AOC-4 is the e-form companies file on MCA21 to attach their annual financial statements after the annual general meeting. It replaced the old physical filing years ago. The attachments are usually the audited balance sheet, profit and loss account, cash flow statement (where applicable), and the auditor's report.

Section 137 of the Companies Act, 2013 is what makes this mandatory. Once filed, anyone with the company's CIN can pull those statements from MCA - or see them on Infyner's finance tab without clicking through ten MCA screens.

When is AOC-4 due?

The rule most people remember: file within 30 days of the AGM. And the AGM itself has to happen within six months of financial year-end (so for a March year-end, AGM by 30 September unless you've got an extension).

Miss the window and MCA starts adding late fees. For a small private company it's annoying; for a company raising debt it's a straight question in credit committee. Our annual filing calendar maps AOC-4 alongside MGT-7 so you don't mix the two deadlines.

Practical tip. AOC-4 is financials; MGT-7 is the annual return with shareholding and director snapshot. Companies often file both in the same week after AGM - but they're separate forms with separate due dates.

Who signs and what gets uploaded?

The director and the auditor both have skin in the game here. The board approves the statements at AGM, the auditor's report goes in as an attachment, and the form is certified by a director and the company secretary or manager where applicable.

  • Audited balance sheet and P&L (Ind AS or Schedule III format depending on the company)
  • Cash flow statement if the company is large enough to need one
  • Consolidated statements if it's a holding company
  • Auditor's report and any CARO observations

How to verify AOC-4 filings on a company

On MCA, open Master Data for the CIN and scroll to filing history - you'll see AOC-4 entries with financial year. On Infyner, open the company profile β†’ Finance tab and the year columns map to those same filings. If the latest year column is two years behind, that's a red flag worth asking about before you extend credit.

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Common questions

Is AOC-4 the same as the annual return?

No. AOC-4 is financial statements. MGT-7 is the annual return with share capital and director details.

Do LLPs file AOC-4?

No. LLPs file Form 8 with statement of accounts and solvency. AOC-4 is for companies under the Companies Act.

Can I download AOC-4 attachments from MCA for free?

MCA allows limited free downloads; bulk or repeated pulls often hit rate limits. Infyner surfaces parsed financials for faster analysis.

What if AOC-4 is filed late?

MCA levies additional fees based on share capital and delay. Repeated late filing shows up in compliance history and worries lenders.

Where does NBFC financial data appear?

NBFCs file different formats (NBFCS forms). Standard companies use AOC-4; check the entity type on master data first.