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.
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.
| 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. |
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.
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.