Form AOC-4 (Financial Statements) (AOC-4) — Glossary

◈Definition

Form AOC-4 is filed with the ROC to submit the audited financial statements of a company — balance sheet, profit and loss, notes, auditor's report, and board's report. It must be filed within 30 days of the Annual General Meeting. AOC-4 CFS is a variant for consolidated financial statements, and AOC-4 XBRL is used by companies meeting the XBRL threshold. A company that has filed both recent MGT-7 and AOC-4 is almost certainly an operating entity with real activity.

◉See also

Form MGT-7 (Annual Return)(MGT-7)
The annual return every Indian company must file with the ROC.
Annual General Meeting(AGM)
The annual shareholder meeting every Indian company must hold.

Team CorpIntel

Editorial & Research Desk

The CorpIntel team — editors, researchers, and Company Secretaries working across Indian corporate intelligence, incorporations, and compliance.

LinkedIn →team@corpintel.io

Part of the CorpIntel glossary, a 45-term reference. Found an error? Corrections policy.