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Regarding Companies Act, 2013

25 January 2023

Hello....if a small company hasn't filed it's AOC-4 and MGT 7A for FY 2021-22...can it do it now?? I know there would be late fees applicable here...but my question is.....do we need to file 2 AOC-4 docs in this case....one with Provisional financials and other with Audited Financials?...as I can see form AOC-4 has option for Adopted and unaudited Financials.

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Elisa (na) (920 Points)
Replied 25 January 2023

Yes, a small company can still file its AOC-4 and MGT 7A for FY 2021-22, but it will be subject to late fees. Whether the company needs to file two AOC-4 documents with provisional and audited financials depends on the company's specific circumstances. If the company has already adopted its financials, it can file the AOC-4 with the adopted and unaudited financials. If the company has not yet adopted its financials, it will need to file the AOC-4 with the provisional financials, and then file an updated AOC-4 with the audited financials once they are available.