MCA & ROC Filing | AOC-4 Filing
AOC-4, drafted from your books. Not retyped from your auditor's PDF.
Schedule III balance sheet, P&L and cash flow feed the AOC-4 draft directly from the operating ledger. Notes auto-populate from the segment master, related-party register and CSR register. CA reviews on screen. DSC signs the form. MCA21 submission and SRN capture follow.
How AOC-4 gets done today
The form filled by retyping the auditor's PDF.
Late October. The auditor sends the signed Schedule III financials as a PDF. The CS opens the AOC-4 form and starts retyping. Then the questions begin:
- Which Schedule III line on the auditor PDF maps to which AOC-4 segment? The form labels and the audit report labels do not match.
- Related-party disclosures pulled from a separate Excel maintained by the controller. Half the parties moved status during the year.
- CSR spend cross-checked manually against the CSR Committee minutes. The Section 135 disclosure runs to its own workpaper.
- Deposits, loans and corporate-guarantees disclosures retyped from the loan register the AP team maintains separately.
Three days of retyping later, the draft goes back to the CA for sign-off, who finds two numbers that no longer tie to the audit report.
What the system does
Capability, input, output.
| Capability | Input | Output |
|---|---|---|
| Schedule III population | Operating ledger + Division I/II/III mapping | AOC-4 segment-aligned draft |
| Notes auto-drafting | Related-party, CSR, segment, contingent registers | Notes section drafted with cross-links |
| XBRL instance | Same ledger + MCA taxonomy | XBRL document with element-level tagging |
| CA review workflow | CA reviewer role + comments | Sign-off with DSC capture |
| MCA21 API submission | Signed AOC-4 + DSC | SRN + acknowledgement on screen |
| Re-filing flow | MCA21 rejection + correction | Re-filed AOC-4 with full audit trail |
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Schedule III population
- Input
- Operating ledger + Division I/II/III mapping
- Output
- AOC-4 segment-aligned draft
-
Notes auto-drafting
- Input
- Related-party, CSR, segment, contingent registers
- Output
- Notes section drafted with cross-links
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XBRL instance
- Input
- Same ledger + MCA taxonomy
- Output
- XBRL document with element-level tagging
-
CA review workflow
- Input
- CA reviewer role + comments
- Output
- Sign-off with DSC capture
-
MCA21 API submission
- Input
- Signed AOC-4 + DSC
- Output
- SRN + acknowledgement on screen
-
Re-filing flow
- Input
- MCA21 rejection + correction
- Output
- Re-filed AOC-4 with full audit trail
Compliance + integrations
AOC-4 the way Section 137 expects.
Annual financial statement filing under Section 137 of the Companies Act, drafted from the books that meet the Schedule III, audit-trail and Section 128 retention requirements. The same record the auditor signed is the record that files.
Regulations we work within
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Section 137, Companies Act 2013
Annual financial statement filing within 30 days of the AGM.
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Schedule III
Division I, II or III layouts applied per entity status.
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Section 134, Companies Act
Board's report context drafted from the same registers and signed alongside.
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Rule 11(g), Companies Act
Hash-chained audit trail across the AOC-4 draft and sign-off.
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AOC-4 XBRL (Rule 12)
XBRL instance for listed and prescribed unlisted companies.
Connects to
- MCA21 Direct submission via API where available
- DSC providers eMudhra, Sify, NSDL e-Gov for sign-off
AOC-4 Filing FAQ
What buyers ask.
How does AOC-4 XBRL get tagged?
The XBRL instance is generated from the same ledger and registers that feed the regular AOC-4. The MCA taxonomy is version-controlled centrally; element-level tagging happens automatically against the chart of accounts and the registers. The CS reviews the tagging on screen before submission. Tagging exceptions get flagged with the relevant taxonomy reference.
What if the auditor's signed financials differ from the system at the line level?
The CA reviewer screen shows the AOC-4 draft alongside the audit-signed numbers, with any variance flagged at the line level. Variances must be reconciled before sign-off. In practice the audit adjustments post back to the same ledger, so the draft and the audit report align by the time AOC-4 is filed.
Section 134 board's report. Is that drafted too?
The board's report is drafted from the same registers (CSR, related-party, deposits, internal financial controls assertion, risk management). The system surfaces all 19 disclosures required under Section 134(3). The CS and CFO finalise the narrative sections; data sections populate from the ledger.
What is the typical AOC-4 turnaround?
For a single-entity Indian company with audited books in the platform, the AOC-4 draft is ready within 24 hours of audit sign-off. CA review and DSC sign-off run inside another 48 hours. MCA21 submission and SRN typically arrive the same day. Multi-entity groups run in parallel from the group dashboard.
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Members, Directors, Charges, Beneficial Owners. Maintained in platform.
See Statutory Registers
Bring last year's audited books. See the AOC-4 draft.
Upload your audited Schedule III financials. The AOC-4 draft, the notes, the related-party disclosures and the XBRL instance all generate on screen. CA reviews live.