The Financial Statement of a company must be filed every year to ministry of corporate affairs.
- Form Aoc-4 is field with ROC within 30 days of conclusion of Annual General Meeting.
- Attachment with Form Aoc-4 are as such:-
- Auditors Report.
- Board Report.
- Details of CSR Policy, if any etc.
- Form Aoc-4 must be certified by Advocate, Company Secretary, and Chartered Accountant.
Documents to be filed with form Aoc-4:-
- Copy of financial statements( Balance sheet including Board report , Auditor report and other documents)
- Statement of the fact for not adopting financial statements in the Annual general Meeting, if any.
- Approval letter of extension of financial Year or Annual General Meeting.
- Companies CSR Policy.
- Any other attachment if company wants to annex as per the circumstances.
Due date and Government fees of filing of AOC-4:-
Due date for filing of AOC-4 is within 30 days of Annual general Meeting.
Govt. Fess according to capital Fess
Up to 1 lakh 200
1 lakh to Rs. 5 lakh 300
5 lakh to Rs. 25 lakh 400
25 lakh to Rs. 1 Crore 500
1 Crore or more 600