Submission of Financial Statements (Form AOC-4-CFS)


*The price is exclusive of any amount payable to Government/Regulatory Authorities and GST.

Form for filing consolidated financial statements and other documents with the Registrar

Price 899

Services covered :
  • Filing the Form.
  • Preparing documents to be uploaded along with the form.
  • Uploading the form.

Document Required :

1) Consolidated financial statements duly authenticated as per section 134 (including Board’s report, auditors’ report and other documents) – This is a mandatory attachment.
2) Statement of subsidiaries/associate companies/joint ventures as required under section 129 in the format of Form AOC-1 prescribed under the Companies (Accounts) Rules, 2014 – This is a mandatory attachment.
3) Supplementary or test audit report under section 143 – This attachment is mandatory if CAG of India had conducted supplementary or test audit under section 143.
4) Details of other entity(s) – This is an optional attachment.
5) Details of comments of CAG of India – This is mandatory if CAG of India had conducted supplementary or test audit under section 143.
6) Secretarial Audit Report – This attachment is mandatory if Secretarial Audit was applicable 7) Directors’ report as per sub-section (3) of section 134 – This attachment is mandatory if the same was mentioned in the Segment IV of the eform 8) Optional attachments (s)- if any.

FAQ ()

Question : What are the forms required to be filed?
Answer : AOC- 4 CFS, AOC 1.
Question : Which companies are required to file this Form?
Answer : All companies.
Question : What is the purpose of the E-Form ?
Answer : Every company needs to file its financial statements, including consolidated financial statement and mandatory attachments.
Question : What is the due date of filing?
Answer : Within 30 days of the AGM (actual or adjourned whichever is applicable).
Question : What is the filing fees for this form?
Answer : Share capital - Fee Applicable (Rs.)
Less than Rs. 1,00,000 - 200 per document
Rs. 1,00,000 to 4,99,999 - 300 per document
Rs. 5,00,000 to 24,99,999 - 400 per document
Rs. 25,00,000 to 99,99,999 - 500 per document
I,00,00,000 and above - 600 per document
If any company does not have share capital, then the fee - Rs. 200.
Question : What are the Governing Laws of this form?
Answer : Section 129(3), 137 of the Companies Act, 2013 and Rule 6, 12(1) of the Companies (Accounts) Rules, 2014.
Question : Can company file revised consolidated financial statements ?
Answer : Yes , in case company needs to revise the financial statement or Board’s report under provisions of section 130 or section 131 then revised consolidated financial statements shall be filed via e-Form AOC-4 CFS.