Form AOC-4 Filing

Documents Required for Filing Form AOC-4

The following documents will be attached to the form AOC-4:

1. Audited Financial Statement

• Balance Sheet
• Profit and Loss Account
• Cash Flow Statement is required for all companies except OPCs and Small Companies.
• Statement of changes in equity of the company
• Notes to Accounts

2. Board's Report that gives details about the company's performance, risk management, and other disclosures.

3. Auditor Report

4. Statement of Subsidiaries in Form AOC-1 (if the company has a subsidiary)

5. Corporate Social Responsibility (CSR) Report

6. Secretarial Audit Report

7. Details of Related Party Transactions

Contents of the AOC-4 Form

1. General Information of the Company

• Corporate Identity Number (CIN)
• Name of the company
• Registered office address
• Email ID of the company
• Financial year for which the return is being filed
• Date of the Board meeting in which the financial statements were approved
• Date of the Annual General Meeting (AGM), if held

2. Nature of Financial Statements Filed

• Whether financial statements are consolidated or standalone
• Whether the company is a subsidiary of any other company
• Details of holding company, if applicable

3. Details of the Auditor

• Name of the statutory auditor or audit firm
• Membership number of the auditor
• Firm registration number
• PAN of the auditor
• Auditor’s address, email ID, and phone number
• Period of appointment (from and to dates)
• Whether the auditor’s report is qualified or unqualified

4. Financial Parameters

The form includes numeric data fields for the following financial elements extracted from the financial statements:

• Share capital (authorized, issued, subscribed, and paid-up)
• Reserves and surplus
• Non-current liabilities (e.g., long-term borrowings)
• Current liabilities (e.g., trade payables, other current liabilities)
• Non-current assets (e.g., fixed assets, capital work-in-progress)
• Current assets (e.g., inventories, cash, and cash equivalents)
• Revenue from operations
• Other income
• Total expenses
• Profit before and after tax
• Earnings per share (basic and diluted)
• Net worth of the company
• Depreciation and amortization expense

5. Disclosure of Consolidated Financial Statements (if applicable)

• CIN and the name of each subsidiary or associate company
• % of shareholding in the subsidiary
• Reporting period of the subsidiary (same or different)
• Reasons for not consolidating any entity, if applicable

6. Corporate Social Responsibility (CSR) Disclosure

• Whether the provisions of Section 135 (CSR applicability) are applicable
• Amount required to be spent
• Amount actually spent
• Manner in which the amount has been spent (detailed activity-wise disclosure)
• Reasons for not spending (if applicable)

7. Details of Key Managerial Personnel (KMP)

• Names and DINs of the directors, MD, WTD, CFO, and CS
• Date of appointment or resignation during the year

8. Details of Board Meetings

• Total number of Board meetings held during the financial year
• Dates of meetings athe nd number of directors present at each

9. Details of AGM

• Whether the AGM was held
• Date of AGM
• Whether RoC granted the extension of AGM
• If not held, the reasons for non-conduct of AGM

10. Auditor’s Report

• Whether the auditor's report is qualified or unqualified
• Details of qualifications or adverse remarks, if any
• Response from the Board on the qualifications (to be attached)

11. Details of Directors' Report

• Whether the Directors’ Report is attached
• Whether the report includes disclosures as per Section 134
• Whether the Secretarial Audit Report under Section 204 is applicable and attached

12. Details of Related Party Transactions (RPTs)

• Names of related parties
• Nature of relationship
• Details and value of transactions
• Whether the transactions were in the ordinary course of business ot not

13. Other Regulatory Disclosures (if applicable)

• Details of frauds reported under Section 143(12) of the Comapanies Act, 2013
• Details of compounding of offences, penalties, and punishments, if applicable
• Details of managerial remuneration
• Any other regulatory or significant disclosures mandated by the Companies Act, 2013

14. Attachments to the Form

Mandatory and conditional attachments include:

• Balance Sheet
• Statement of Profit and Loss
• Cash Flow Statement (if applicable)
• Statement of Changes in Equity (if applicable)
• Notes to Accounts
• Auditor’s Report
• Directors’ Report
• Form AOC-1 (for subsidiaries/associates)
• CSR Report (if applicable)
• Secretarial Audit Report (if applicable)
• Statement of facts and reasons for delay in holding AGM (if applicable)
• Optional attachments as deemed necessary

15. Verification and Certification

• A declaration by a director or manager confirming accuracy
• Certification by a Chartered Accountant/Company Secretary/Cost Accountant in practice
• Digital signature of both the director and the professional