Prepare and file AOC-4

AOC-4 is the financial statements filing. Due 30 days after AGM.

Steps

ROC → Forms → AOC-4 → Prepare

1. Pick company + FY
2. Upload financials - Balance Sheet + P&L + Cash Flow Statement (PDF) - pulled from LedgrOS if connected
3. Auditor details - Membership Number + UDIN + signed audit report
4. XBRL - if turnover ≥ ₹100 crore or paid-up ≥ ₹5 crore, an XBRL tagged version is required (use the bundled IND-AS / IGAAP taxonomy)
5. CSR section - auto-pre-filled from CSR-1 / CSR-2 if Section 135 applies
6. AGM proceedings - date of board approval of financials + attendance sheet

Validation

• Auditor UDIN matches the audit report attached
• XBRL tagging required for eligible companies (auto-detected from financials)
• Director PAN cross-check against DIN registry
• Cash flow statement required separately

Submit

Approve → File via MCA V3

ARN returned; AOC-4 status → FILED. The acknowledgement PDF is saved to the client document vault.

Common errors at submission

• Invalid UDIN - auditor not registered or UDIN already used for a different document
• Director DIN inactive - DIR-3 KYC not filed → DIN inoperative → AOC-4 rejected
• XBRL tag mismatch - manual XBRL editing changed values from the financials PDF