Companies Act · source-checked form guide
AOC-4: filing adopted financial statements
The company files its adopted financial statements and required annual documents in the correct AOC variant, with the applicable linked extracts.
Which version and who acts?
2025 substituted AOC-4 and new Rule 12(1C), effective 14 July 2025; FY2025–26 standalone non-NBFC/non-XBRL example.
Company authorised signatory; actual professional certification where prescribed.
G.S.R.357(E), physical PDF p125 Rule 12(1C); AOC-4 pp131–145, absolute-rupee instruction p131.
Completed field illustration
Fictional example — not for filing. The fictional company adopts its FY2025–26 standalone statements at its 30 September 2026 AGM. Board approval is 5 September and the auditor report is dated 7 September. The example has no subsidiary, XBRL mandate or NBFC classification.
| Prescribed field / block | Completed fictional entry |
|---|---|
| 1–2 Company | SYNTHETIC-CIN-01; deliberately not a valid CIN; Aurelia Demonstration Private Limited (fictional) |
| 3 Financial year | 01/04/2025–31/03/2026 |
| 4(a) Board approval / 4(b) nature | 05/09/2026; Adopted financial statements. |
| 5 Board-report approval / 6 auditor report | 05/09/2026 / 07/09/2026 |
| 7 AGM held / date / due / extension | Yes; 30/09/2026; 30/09/2026; No extension. |
| Subsidiary / group branch | No subsidiary and not a subsidiary in this example; no CFS claim. |
| Balance-sheet amounts: capital / reserves / liabilities / assets | ₹10,00,000 / ₹5,00,000 / ₹10,00,000 / ₹25,00,000; absolute rupees. |
| Profit-and-loss amounts: revenue / PBT / tax / PAT | ₹40,00,000 / ₹4,00,000 / ₹1,00,000 / ₹3,00,000. |
| Annual-document set | Signed statements, Board report and auditor report plus applicable electronic extracts; actual mandatory form attachments control. |
| Declaration / office use | Not signed. No DSC, certification, SRN, filing or approval has occurred. |
The named fields illustrate this scenario. The official reference contains the additional applicable fields, schedules, attachments and declarations. Synthetic identifiers are not valid input for a live filing. No signature, certification, authority action or successful filing is represented.
Check the dates, amounts and legal branch
- ₹25,00,000 assets reconcile to ₹15,00,000 equity plus ₹10,00,000 liabilities; PAT is ₹3,00,000.
- AGM 30 September +30 days =30 October 2026 for the adopted section 137(1) example; OPC, no-AGM and unadopted branches require their own rules.
- Rule 12(1C) adds applicable Board/auditor-report extracts. XBRL does not remove the newly explicit signed-PDF requirement.
Prepare, submit and retain the evidence
- Determine standalone/CFS, NBFC and XBRL applicability, then reconcile approval, audit and adoption dates.
- Populate absolute rupees and the correct variant; prepare signed annual documents and applicable electronic Board/auditor-report extracts.
- Verify the actual authorised signature, applicable certification and portal validations; retain actual SRN/challan and the exact submitted files.
Download the right reference and sample
Official prescribed referenceFilled sample: fictional field illustrationThe reference preserves the complete official source document. Use the physical PDF page locators above to find this form; adjacent forms and amendment provisions may share a page. The sample is a static educational model, not an MCA utility, statutory approval or executed filing.
Related guide: Secretarial filing workflow
Primary authorities and exact locators
Questions readers ask
What does this PDF complete?
It illustrates the named prescribed fields with fictional facts. The real statutory document must include every applicable field and annexure, supported by actual records and authorised verification.
Does downloading the sample create a filing or approval?
No. Follow the specific preparation and submission steps above. The actual portal acknowledgement, authority decision or signed professional report is separate evidence.