Company Annual Filing

Financial Statements of a company includes Balance Sheet, Profit and Loss Account, Cash Flow statement (if applicable), statement of change in equity (if applicable) and any explanatory notes annexed to the financial statements. Financial statements along with Board Report must be filed for all companies registered in India (Private Limited Company, One Person Company, Limited Company, Section 8 Company, etc.,) to provide the Shareholders, Government, Stakeholders, and the Public a broad financial picture of the affairs of the company during a financial year.

The following is the complete list of documents that must be filed with AOC-4:

1. Copy of financial statements duly authenticated as per section 134 (including Boards report, auditors reports, and other documents)
2. Statement of subsidiaries as per section 129 – Form AOC-1
3. Statement of the fact and reasons for not adopting Financial statements in the annual general meeting (AGM)
4. Statement of the fact and reasons for not holding the AGM
5. Approval letter of extension of financial year or AGM
6. Supplementary or test audit report under section 143
7. Company CSR policy as per sub-section (4) of section 135
8. Details of other entity(s)
9. Details of salient features and justification for entering into contracts/Arrangements/transactions with related parties as per Sub-section (1) of section 188 – Form AOC-2
10. Details of comments of CAG of India
11. Secretarial Audit Report
12. Directors report as per sub-section (3) of section 134
13. Details of remaining CSR activities
14. Optional attachment(s), if any.