Table of Contents
Table of Contents
When Does A Company Need To File Financial Statements With Roc?
File Financial Statements With ROC is one of the most important compliance duties that every registered company
Pankaj Verma
When Does a Company Need to File Financial Statements With ROC?
File Financial Statements With ROC is one of the most important compliance duties that every registered company in India must follow under the Companies Act. The timely filing of financial statements helps maintain transparency, credibility & legal standing with the Ministry of Corporate Affairs.
Today, In this Article we will Look at File Financial Statements With ROC on filesure.
What is ROC Financial Statement Filing?
The requirement to follow ROC financial statement filing rules applies to every company registered under the Companies Act. The Registrar of Companies makes sure that businesses follow proper financial reporting rules & remain legally compliant.
The annual filing is not optional & it is required for the following company types.
Private limited companies.
Public limited companies.
One Person Companies.
Section 8 companies.
Producer companies
Nidhi companies.
These filings help the government maintain a clear record & allow stakeholders banks & investors to review a company financial position.
What are Company Annual Filing Requirements Under the Companies Act?
The annual filing process includes two major parts:
Filing of Financial Statements AOC-4
The financial statements under Companies Act include the following.
Balance sheet.
Profit & loss account.
Cash flow statement.
Notes to accounts.
Auditors report.
Boards report.
It must be filed using AOC-4 AOC-4 XBRL or AOC-4 CFS based on the company category.
Filing of Annual Return MGT-7
It is a separate filing but it forms part of the annual return & financial statement filing process. The form must be submitted within the prescribed timeline.
What is the ROC Compliance for Financial Statements?
The company must complete all compliance steps before filing financial statements with ROC:
Board Approval for Financial Statements
The financial statements must receive approval through a board meeting.
Auditor Role in Financial Statement Filing
The auditor must review & certify the financial statements. The auditor role in financial statement filing supports accuracy & clarity in reporting.
Documents Needed for ROC Filings
The company must prepare the following documents.
Signed financial statements.
Boards report.
Auditors report.
List of shareholders.
CSR report if applicable.
Details of loans deposits & related party transactions.
These documents are required for ROC filings every financial year.
What is the ROC Filing Process Step-by-Step?
The filing process below helps prevent delays & penalties:
Step 1: Finalization of Accounts
The accounts must be prepared & checked by accountants & auditors
Step 2: Board Meeting
The financial statements are approved during the board meeting.
Step 3: Auditor Certification
The auditor examines the accounts & prepares the audit report.
Step 4: Holding the AGM
The members approve the financial statements at the AGM.
Step 5: Filing AOC-4
The AOC-4 form with all attachments is uploaded on the MCA portal using digital signatures.
Step 6: Filing MGT-7
The annual return is filed within 60 days from the AGM date.
Step 7: Verification & Acknowledgment
The company receives an acknowledgment & confirmation email from MCA.
What is the MCA Compliance Checklist for Companies?
The checklist below helps companies maintain compliance:
The financial statements are prepared on time.
The board meeting is conducted for approval
AGM is held within due dates
Auditor certification is completed.
AOC-4 is filed within 30 days of AGM.
MGT-7 is filed within 60 days of AGM.
Statutory registers are updated.
Digital signatures remain active.
Auditor appointment or reappointment is completed on time.
Conclusion
The Financial Statements With ROC is a mandatory legal requirement for every registered company in India. The timely filing helps avoid heavy penalties & supports transparency growth & stakeholder confidence. The correct use of ROC financial statement filing timelines & AOC-4 filing requirements helps companies maintain a clean compliance record year after year.
Also Read : What is the Meaning of ROC Jurisdiction