FORM AOC -4 /MGT 7

Form for filing financial statement and other documents

An AOC Form is a Form with which the Financial Statements of a company are filed to the Registrar of Companies (ROC) every year for each Financial Year. All the attachments, financial statements are uploaded along with the e-AOC 4 Form. The documents and financial statements should be duly signed as per the provisions of the Companies Act 2013.

Documents are Needed with Form AOC 4
  • Balance Sheet with its Notes
  • Profit and Loss Statement with its Notes
  • Cash Flow Statement.
  • Statement of Change in Equity.
  • Reports from the Auditor
  • Reports from the Board
  • Corporate Social Responsibility Report, if Any
  • Statement of Subsidiaries in Form AOC-1, if Any
  • Other Relevant Documents,if Any Required
Directions for Filing Company Annual Returns & Annual Account
  • The company must appoint and authorize the auditors for the audit of the financial statements.
  • As per the company act, the directors with the help of other key officials have to prepare a board report.
  • In the Board Meeting, the Financial Statement and the Board report has to be approved.
  • The financial statement shall be framed after the conclusions of the Annual General Meeting (AGM). After all, shareholder’s approval is the ultimate requirement for accepting the financial statements.

MGT 7_Annual Return

Every Company has to mandatorily prepare the Annual Return in the prescribed Form MGT-7 (E-Form) [Rule 11 of the Companies (Management and Administration) Rules, 2014 containing the particulars as specified under Section 92(1) of the Companies Act, 2013 (herein after referred to as the ‘Act’). The Listed Companies and Companies having paid-up share capital of Rs. 10 crores or more or turnover of Rs. 50 crores or more shall get their Annual Return certified from Company Secretary in Practice.  The Annual Return is to be filed within 60 days of Annual General Meeting or where no Annual General Meeting is held, within 60 days on which Annual General Meeting should have been held.

Annual return (Form- MGT-7) Required following information and documents:-
  • Balance Sheet of the Company, Profit & Loss Account
  • Compliance Certificate, Registered Office Address
  • List of shareholders and shareholding
  • structure of company Details of transfers &/or Transmission of securities
  • Shares and Debentures details
  • Changes in Directorship