aoc4 roc return
In the realm of corporate compliance, the AOC-4 form holds significant importance. It is a mandatory filing for companies registered under the Companies Act, 2013, to submit their financial statements and other relevant documents to the Registrar of Companies (ROC). This article delves into the essentials of AOC-4 ROC Return, its due dates, required documents, and penalties for non-compliance.
What is AOC-4?
Form AOC-4 is used by companies to file their financial statements for each financial year with the ROC. This form ensures transparency and accountability by providing stakeholders with a clear view of the company’s financial health. Companies that need to file consolidated financial statements must use Form AOC-4 CFS.Who Needs to File AOC-4?
Every company, including Non-Banking Financial Companies (NBFCs) required to comply with Indian Accounting Standards (Ind AS), must file their financial statements using Form AOC-4. Additionally, companies covered under Section 135(1) of the Companies Act, 2013, must furnish a report on Corporate Social Responsibility (CSR) in Form CSR-2 as an addendum to Form AOC-4.Due Dates for Filing AOC-4
The due date for filing Form AOC-4 is within 30 days from the conclusion of the Annual General Meeting (AGM). For One Person Companies (OPCs), the time period is extended to 180 days from the closure of the financial year. It is crucial for companies to adhere to these deadlines to avoid penalties.Documents Required for AOC-4
The following documents are required to be filed along with Form AOC-4:- Balance Sheet
- Profit and Loss Statement
- Cash Flow Statement
- Statement of Change in Equity
- Reports from the Board of Directors with annexures
- Reports from the Independent Auditor with annexures
- Corporate Social Responsibility (CSR) Report, if applicable
- Statements of subsidiaries in Form AOC-1, if any
