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1. What is Form AOC 4? 

AOC 2 is a form filed by a company to state a company's financial statement for every financial year with the Registrar of Companies pursuant to Section- 137 of the Companies Act,2013 and Rule- 12(1) of The Companies (Accounts) Rules, 2014. 

AOC 4 shall be digitally signed by one of the following authorized people: A. Director 

B. Manager 

C. CFO 

D. CEO 

And shall contain the following details: 

01. Balance Sheet with its Notes 

02. Profit and Loss Statement with its Notes 

03. Cash Flow Statement. 

04. Statement of Change in Equity. 

05. Reports from the Auditor 

06. Reports from the Board 

07. Corporate Social Responsibility Report, if Any 

08. Statement of Subsidiaries in Form AOC-1, if Any 

09. Other Relevant Documents, if Any Required 

2. Why is it important? 

The penalty for non-filing of AOC 4 is as follows: 

a. Company- INR 1000 for every day of default subject to max Rs 10 lakhs

b. Managing Director/Chief Financial Officer(in case of absence of MD/CFO any director to whom board assigns responsibility or all directors)- INR 1lakhs + Rs 100 for each day of default subject to max Rs. 5Lakhs.

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