Secretarial compliance calendar
AOC-4: filing adopted financial statements — workflow
Company authorised signatory; actual professional certification where prescribed.
Define the obligation before assigning the task
The company files its adopted financial statements and required annual documents in the correct AOC variant, with the applicable linked extracts.
2025 substituted AOC-4 and new Rule 12(1C), effective 14 July 2025; FY2025–26 standalone non-NBFC/non-XBRL example.
Related guide: Form reference and completed fields
Walk the event through the calendar
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.
1. Establish the event and evidence
Determine standalone/CFS, NBFC and XBRL applicability, then reconcile approval, audit and adoption dates.
2. Prepare the correct document
Populate absolute rupees and the correct variant; prepare signed annual documents and applicable electronic Board/auditor-report extracts.
3. Submit and follow through
Verify the actual authorised signature, applicable certification and portal validations; retain actual SRN/challan and the exact submitted files.
Record the controls and reconcile the outcome
| Control to record | Worked scenario |
|---|---|
| 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. |
- ₹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.
Keep the source and example with the working papers
Official prescribed referenceWorked field example — fictionalThis is the same form, version and scenario as the linked detailed reference. The full field table is maintained there; this page concentrates on responsibilities, sequencing and evidence. No sample creates a DSC, professional certification, approval or acknowledgement. It is a static educational illustration with deliberately invalid synthetic identifiers.
Primary authorities and exact locators
Close the task using the actual result
Rule 12(1C) adds applicable Board/auditor-report extracts. XBRL does not remove the newly explicit signed-PDF requirement.
Retain the actual submitted or issued version together with the source records described above. If the authority requests a correction or a required approval has not arrived, preserve that status and the response trail; a saved draft is not evidence of completion.