AOC-4 is the e-form in which a company files its adopted financial statements, with the auditor's report and board's report, with the Registrar of Companies. The time limit runs from the date of the annual general meeting (AGM), not from the year-end: 30 days after the AGM. For a company with a 31 March year-end that held its AGM on the last permitted day, 30 September, that is 30 October.
Facts checked: 16 October 2026, for FY 2025-26. Dates and fees come from MCA material and the Companies Act; confirm against the current MCA notifications before you file.
The date, in a worked example
A private company closed FY 2025-26 on 31 March 2026 and held its AGM on 30 September 2026.
| Filing | Counted from | Due |
|---|---|---|
| AOC-4 (financial statements) | AGM + 30 days | 30 October 2026 |
| MGT-7 or MGT-7A (annual return) | AGM + 60 days | 29 November 2026 |
If the AGM is held earlier, both dates move earlier with it. If the AGM is late, the clock still runs from the date the AGM was held, and the lateness is a separate default. The annual return has its own page: MGT-7 and MGT-7A due date.
What happens if AOC-4 is late
MCA charges an additional fee of ₹100 per day on delayed annual filings, with no upper limit, under the fee scheme in force since 1 July 2018. Separately, the Companies Act provides penalties on the company and its officers for not filing financial statements. We did not re-read the penalty amounts from the statute in this check, so confirm them for your case before quoting them to a client.
Relief schemes have come and gone. The last one in MCA's current FAQ is the fee waiver for FY 2024-25 filings, which applied only until 31 January 2026. It does not help a filing for FY 2025-26. Do not plan around an extension that has not been notified.
Who files AOC-4
Every company files its financial statements with the ROC, including small companies and one person companies. Which version you use depends on the company:
- AOC-4 for most companies.
- AOC-4 XBRL where the XBRL rules apply. The tests are in our guide on XBRL applicability and AOC-4 XBRL.
- AOC-4 NBFC (Ind AS) for NBFCs required to follow Ind AS.
Checks that stop a filing from going through
These come from MCA's own FAQ on annual filings:
- The ADT-1 must be approved and linked. AOC-4 asks for the SRN of the auditor's appointment in ADT-1. It fails if that ADT-1 is not approved, is not associated with the company, or does not cover the financial year being filed. If the appointment was never filed, file it first. See how to file ADT-1.
- Upload the signed PDF within 15 days of generating the SRN. The 15 days run from when the SRN is generated, not from when you last edited the form. After that the SRN is cancelled and you start again.
- Re-enter the two split fields. Trade payables and other income are split into several fields to follow Schedule III, so these two do not prefill from last year's numbers.
- Use the latest offline template and an Excel version MCA supports if you file offline, and enter 0 in any field that has become mandatory.
- Use the current XBRL validation tool for XBRL filings.
What the auditor should expect
AOC-4 is a company filing, signed by company officers and a professional. The auditor's role is upstream: the signed auditor's report must match the financial statements the company files. Where the audit report is signed late, the company misses the AGM-linked timeline. A calendar agreed with the client in August, before the audit closes, prevents most delays. For how the audit fits the year, see our statutory audit guide.
To work out the fee for your own dates, use the ROC additional fee calculator, and to see every date for a company at once, the company due date finder and the ROC compliance calendar generator.
A ready post-AGM ROC filing checklist in Word covers both filings. Director KYC dates changed this year too; see DIR-3 KYC every three years.
Frequently asked questions
What is the due date of AOC-4 for FY 2025-26?
30 days after the AGM date. If the AGM was held on 30 September 2026, that is 30 October 2026.
Is there a penalty or additional fee for filing AOC-4 late?
Yes. MCA's additional fee is ₹100 per day with no upper cap. The Companies Act also provides penalties on the company and its officers.
Do small companies and one person companies file AOC-4?
Yes. They file financial statements in AOC-4. What changes for them is the annual return, which is MGT-7A.
Can AOC-4 be filed before the AGM?
No. The form refers to the financial statements as adopted at the AGM, so file after it.
Is there an extension for FY 2025-26?
We found none in MCA's current material as of 16 October 2026. The latest fee waiver in its FAQ covers FY 2024-25 and ended on 31 January 2026.
Statutory facts on this page are checked against their sources, and the page says where it relied on secondary reporting. How we verify · Report an error