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Board of Directors: AOC-4 | Download Free Templates
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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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Email is a crucial channel in any marketing mix, and never has this been truer than for today’s entrepreneur. Curious what to say.