AOC-4 Filing After AGM: Financial Statement Filing Checklist
AOC-4 is not just an upload of financial statements. The filing pack depends on adoption of accounts, audit completion, board report, AGM timeline and attachments required under Section 137 and related rules.
For broader context, see the Companies Act, MCA and Startup Compliance Hub.
What Section 137 controls
Section 137 of the Companies Act covers copy of financial statement to be filed with the Registrar. It includes filing of financial statements along with documents required to be attached to them.
For the connected rule, example or next step, see Private Placement Section 42: Startup Fundraise Filing Checklist.
AOC-4 evidence pack
| Item | Why it matters |
|---|---|
| Signed financial statements | Base document filed with Registrar. |
| Board's report and annexures | Required corporate reporting pack. |
| Auditor report | Shows audit completion and opinion. |
| AGM adoption record | Links the financials to shareholder adoption or adjourned AGM facts. |
| Subsidiary accounts, where applicable | Section 137 contains subsidiary attachment requirements in specified cases. |
For the connected rule, example or next step, see LLP Form 8: Statement of Account and Solvency Checklist.
Controls before upload
- Check company master data and paid-up capital.
- Confirm AGM date and adoption status.
- Reconcile financials with auditor's final signed version.
- Review XBRL applicability separately where relevant.
- Save SRN, challan and filed form PDF.
Finin2min warning
Official sources used
This article is intentionally source-limited to official MCA / India Code material. Verify final filing positions with the latest Act, Rules, MCA forms and portal advisories before publishing.
- India Code: Companies Act, 2013 — Section 137 Financial Statement Filing
- India Code: Companies Act, 2013 — Section 96 Annual General Meeting
- India Code: Companies Act, 2013 official PDF
FAQs
It is the form route for filing financial statements and related documents with the Registrar under Section 137.
Yes. Financial statement filing is connected with adoption at AGM or relevant Section 137 timeline facts.
Yes, Section 137 includes subsidiary account attachment requirements in specified cases.
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Primary category
- Companies Act & MCA
- Official starting point
- www.mca.gov.in