Form AOC-4 Due Date for OPC: Financial Statements to Be Filed Within 180 Days

A One Person Company (OPC) must complete its annual financial statement filing with the Registrar of Companies (ROC) within the specific timeline prescribed under the Companies Act, 2013. For an OPC, this timeline is different from the AGM-linked deadline generally applicable to other companies.

AOC-4 Filing Requirement for an OPC

Under the third proviso to Section 137(1) of the Companies Act, 2013, a One Person Company is required to file its duly adopted financial statements, together with the prescribed documents, with the Registrar within 180 days from the closure of the financial year.

Form AOC-4 is prescribed for filing financial statements and other documents with the Registrar pursuant to Section 137 and Rule 12(1) of the Companies (Accounts) Rules, 2014.

Due Date for FY 2025-26

For an OPC whose financial year ended on 31 March 2026, the 180-day filing period results in an AOC-4 due date of:

27 September 2026

Current compliance references also confirm 27 September 2026 as the AOC-4 filing deadline for OPCs for FY 2025-26.

Unlike most other companies, where Section 137 generally requires filing within 30 days of the AGM, the OPC provision specifically links the deadline to the closure of the financial year.

What Is Filed Through Form AOC-4?

The filing covers the company's financial statements and the documents required to accompany them under the Companies Act. Businesses should ensure that the applicable financial statements, audit-related documents, Board's Report and other required attachments are properly prepared and approved before filing.

The financial statements of an OPC are required to be duly adopted by its member before filing under the specific OPC proviso to Section 137(1).

Consequences of Delayed Filing

Timely filing is important because Section 137(3) provides penalties for failure to file financial statements within the prescribed period.

The current statutory penalty under Section 137(3) is:

• Company: ₹10,000, plus ₹100 for each day of continuing failure, subject to a maximum of ₹2,00,000.
• Officer(s) in default: ₹10,000, plus ₹100 per day for continuing failure, subject to a maximum of ₹50,000.

Applicable additional filing fees may also arise where the form is filed after the prescribed deadline.

Conclusion

OPCs should keep 27 September 2026 in their compliance calendar for filing Form AOC-4 for FY 2025-26. Since the statutory requirement is based on 180 days from the financial year-end rather than the AGM date, business owners should ensure that the accounts, audit and supporting documents are completed well before the deadline.

Timely ROC filing helps avoid additional fees, statutory penalties and unnecessary compliance issues.