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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.

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AOC-4 Filing screenshot

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.

How it works

From operating ledger to AOC-4 SRN, with no retyping.

Step 01

Schedule III statements feed the form

The audited balance sheet, P&L and cash flow that already sit in the platform map directly to the AOC-4 segments. Division I, II and III layouts handled per entity status.

Step 02

Notes drafted from the registers

Related-party transactions, CSR spend per Section 135, segment reporting, contingent liabilities, deposits and corporate guarantees draft from the underlying registers maintained throughout the year.

Step 03

CA review on the same record

The CA opens the AOC-4 draft alongside the audit report and the supporting workpapers. Comments and revisions captured per section. Sign-off with DSC closes the review.

Step 04

AOC-4 XBRL where applicable

Listed and large unlisted companies generate the XBRL instance from the same ledger. MCA taxonomy version-controlled. CS reviews the tagging before submission.

Step 05

MCA21 submission, SRN captured

The signed AOC-4 (regular or XBRL) submits to MCA21 directly via the API where available. The SRN, acknowledgement and any objections come back to the same screen.

What the system does

Capability, input, output.

  • 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

  • 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

  • Section 137, Companies Act 2013

    Annual financial statement filing within 30 days of the AGM.

  • Schedule III

    Division I, II or III layouts applied per entity status.

  • Section 134, Companies Act

    Board's report context drafted from the same registers and signed alongside.

  • Rule 11(g), Companies Act

    Hash-chained audit trail across the AOC-4 draft and sign-off.

  • 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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Related features

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.

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